European Parliament legislative resolution of 9 March 2022 on the draft Council directive amending Directive 2006/112/EC as regards rates of value added tax (14754/2021 – C9-0456/2021 – 2018/0005(CNS))
– having regard to the Council draft (14754/2021),
– having regard to the Commission proposal to the Council (COM(2018)0020),
– having regard to its position of 3 October 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 (C9‑0456/2021),
– 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 (A9-0036/2022),
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.