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Procedure : 2018/0006(CNS)
Document stages in plenary
Document selected : A9-0055/2019

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Debates :

Votes :

PV 15/01/2020 - 10.4

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Texts adopted
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Wednesday, 15 January 2020 - Strasbourg
Common system of value added tax as regards the special scheme for small enterprises *

European Parliament legislative resolution of 15 January 2020 on the draft Council directive amending Directive 2006/112/EC on the common system of value added tax as regards the special scheme for small enterprises and Regulation (EU) No 904/2010 as regards the administrative cooperation and exchange of information for the purpose of monitoring the correct application of the special scheme for small enterprises (13952/2019 – C9-0166/2019 – 2018/0006(CNS))

(Special legislative procedure – renewed consultation)

The European Parliament,

–  having regard to the Council draft (13952/2019),

–  having regard to the Commission proposal to the Council (COM(2018)0021),

–  having regard to its position of 11 September 2018(1),

–  having regard to Article 113 of the Treaty on the Functioning of the European Union, pursuant to which the Council consulted Parliament again (C9‑0166/2019),

–  having regard to Rules 82 and 84 of its Rules of Procedure,

–  having regard to the report of the Committee on Economic and Monetary Affairs (A9-0055/2019),

1.  Approves the Council draft;

2.  Calls on the Council to notify Parliament if it intends to depart from the text approved by Parliament;

3.  Asks the Council to consult Parliament again if it intends to substantially amend the text approved by Parliament;

4.  Instructs its President to forward its position to the Council, the Commission and the national parliaments.

(1) OJ C 433, 23.12.2019, p. 203.

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