2003/0091(CNS)

Postal services: value added tax system VAT, services generally taxable (amend. Directive 77/388/EEC)

Procedure lapsed or withdrawn

General
Activities
Documents
History

2003/0091(CNS) Postal services: value added tax system VAT, services generally taxable (amend. Directive 77/388/EEC)

Role	Committee	Rapporteur	Shadows
Lead	ECON	SCHMIDT Olle (ELDR)
Opinion	RETT	FERBER Markus (PPE-DE)

Lead committee dossier: ECON/5/19502;ECON/5/20574
Legal Basis TFEU TFEU 113

Subjects

Links

Activites

2012/10/23 Proposal withdrawn by Commission
2004/07/08 Modified legislative proposal
- COM(2004)0468 summary
  
  The Commission feels that some of the amendments approved by the European Parliament are consistent with the Commission's objectives of re-establishing a level playing field in the European postal market while protecting certain postal users from higher postal prices. The Commission therefore accepts those amendments and modifies its proposal accordingly. The amendments accepted include the following: - Parliament proposes to widen the scope of the special place of supply rule so as to make it applicable to standard postal services relating to any addressed envelopes of packages, of ordinary correspondence, direct mail, books, catalogues and newspapers, which individually weigh no more than 10 kg. This amendment would align the weight in question with that mentioned in article 3 of Directive 97/67, and is a natural borderline in the sector. The amendment is acceptable to the Commission. - The Commission's modified proposal amends article 15.13 of the Sixth VAT Directive so as to also exclude from the exemption the services covered by the new place of supply rule. Both public and private postal operators may require some time in order to adapt their systems to the new tax liabilities resulting from this Directive. Parliament has shown its concern in this respect and has requested that Member States and operators be given enough time to prepare for the changes. It has proposed that the deadline for the implementation of the Directive be set on 1 January 2007. This amendment is acceptable to the Commission.
- DG {u'url': u'http://ec.europa.eu/taxation_customs/index_en.htm', u'title': u'Taxation and Customs Union'}, ŠEMETA Algirdas
2004/03/11 Text adopted by Parliament, 1st reading/single reading
- OJ C 102 28.04.2004, p. 0650-0814 E
- T5-0176/2004 summary
  
  The European Parliament adopted a resolution by which it supports the Commission's proposal to abolish the VAT exemption for public postal services. An amendment forwarded by the Socialist Group to reject the entire proposal was defeated with 180 votes in favour, 240 against and 12 abstentions. Parliament voted the second report by Olle SCHMIDT (ELDR, S). The proposal will now go for the final decision to the Council, which will have to take its decision by unanimity. The resolution modifies the Commission proposal by proposing to allow the Member States to apply reduced tax rates on postal services in order to avoid or limit the price increases to the minimum. Parliament also wants to allow Member States which on 1 January 2003 applied a super reduced rate to goods and services to continue to apply this super reduced rate. The resolution also proposes to raise the weight limit for the reduced rate for standard mail from 2 kg to 10 kg. In order to comply with the VAT Directive, the Member States are asked to bring their laws, regulations and administrative provisions into force by 1 January 2007. The Member States should take the necessary measures to ensure that charitable associations and organisations are not faced with additional financial charges as a result of the Directive, for example, by adopting special provisions on reimbursement mechanisms. The adoption of the resolution by the plenary followed the rejection of the Commission proposal at the Committee on Economic and Monetary Affairs on 24 February 2004 by 16 votes to 12 with 2 abstentions.
2004/03/10 Debate in Parliament
2004/02/24 Committee draft report
- PE333.099/AM
- A5-0122/2004
2003/12/16 Decision by Parliament, 1st reading/single reading
- COM(2003)0234 summary
  
  PURPOSE : to amend the Sixth VAT Directive making services provided by the postal sector subject to VAT. CONTENT : until recently the European postal sector has been characterised by a monopoly situation with limited, publicly organised range of services, not subject to competition. VAT on postal services is exempted under the EU's Sixth VAT Directive dating from the 1970's - though the exact interpretation of the Articles exempting postal services from VAT is frequently open to interpretation. With the onset of privatisation and the growth in competition for postal services the exemption of VAT for public postal services is looking increasingly anachronistic whilst at the same time fuelling distortions in the postal market. On the question of market distortion the Commission, in particular, is concerned about the effects of "hidden" VAT. Since public postal services now operate in markets that are subject to competition, the fact that VAT exemption is limited solely to the public sector inevitable leads to a situation in which competition is distorted. This regularly gives rise to complaints on the part of both private and public operators. Also affected are other public operator based groups, such as transport companies, which are usually subject to the normal VAT rules and charge and deduct VAT. Such problems indicate that the principle of neutrality at the heart of the common system of VAT no longer applies. The simplest solution would be for the Commission to propose a tax on all postal services at a standard rate. However, the Commission recognises that such an approach would lead to price increases and in particular to postal services supplied to private consumers. The Commission is therefore proposing a more moderate approach. It suggests that a reduced VAT rate shall apply to standard postal services. This will include the majority of private mail but will also apply to some business mail. To be more specific the proposed change to the VAT treatment of postal services will mean, that for any addressed postal item below 2 kg there will be one rate of VAT for the standard service. This will be either at the standard rate or the reduced rate, depending on whether the Member State has taken up the option for the latter. For any postal item over 2 kg there are two possible rates. The services will be standard rated if the item is to be delivered within the Community and exempt with a right to deduct if it is to be delivered to a third country outside of the Community.
2003/12/15 Debate in Parliament
2003/12/02 Committee draft report
- PE333.051/AM
- A5-0467/2003
2003/11/10 Economic and Social Committee: opinion, report
- OJ C 080 30.03.2004, p. 0135-0138
- CES1620/2003
2003/05/15 Committee referral announced in Parliament, 1st reading/single reading
- ECON ECON/5/19502;ECON/5/20574 SCHMIDT Olle ELDR
- RETT FERBER Markus PPE-DE
2003/05/05 Legislative proposal
- COM(2003)0234 summary
  
  PURPOSE : to amend the Sixth VAT Directive making services provided by the postal sector subject to VAT. CONTENT : until recently the European postal sector has been characterised by a monopoly situation with limited, publicly organised range of services, not subject to competition. VAT on postal services is exempted under the EU's Sixth VAT Directive dating from the 1970's - though the exact interpretation of the Articles exempting postal services from VAT is frequently open to interpretation. With the onset of privatisation and the growth in competition for postal services the exemption of VAT for public postal services is looking increasingly anachronistic whilst at the same time fuelling distortions in the postal market. On the question of market distortion the Commission, in particular, is concerned about the effects of "hidden" VAT. Since public postal services now operate in markets that are subject to competition, the fact that VAT exemption is limited solely to the public sector inevitable leads to a situation in which competition is distorted. This regularly gives rise to complaints on the part of both private and public operators. Also affected are other public operator based groups, such as transport companies, which are usually subject to the normal VAT rules and charge and deduct VAT. Such problems indicate that the principle of neutrality at the heart of the common system of VAT no longer applies. The simplest solution would be for the Commission to propose a tax on all postal services at a standard rate. However, the Commission recognises that such an approach would lead to price increases and in particular to postal services supplied to private consumers. The Commission is therefore proposing a more moderate approach. It suggests that a reduced VAT rate shall apply to standard postal services. This will include the majority of private mail but will also apply to some business mail. To be more specific the proposed change to the VAT treatment of postal services will mean, that for any addressed postal item below 2 kg there will be one rate of VAT for the standard service. This will be either at the standard rate or the reduced rate, depending on whether the Member State has taken up the option for the latter. For any postal item over 2 kg there are two possible rates. The services will be standard rated if the item is to be delivered within the Community and exempt with a right to deduct if it is to be delivered to a third country outside of the Community.
- DG {u'url': u'http://ec.europa.eu/taxation_customs/index_en.htm', u'title': u'Taxation and Customs Union'}, ŠEMETA Algirdas

Documents

Legislative proposal: COM(2003)0234
Economic and Social Committee: opinion, report: OJ C 080 30.03.2004, p. 0135-0138
Economic and Social Committee: opinion, report: CES1620/2003
Amendments tabled in committee: PE333.051/AM
Committee report tabled for plenary, 1st reading/single reading: A5-0467/2003
Decision by Parliament, 1st reading/single reading: COM(2003)0234
Amendments tabled in committee: PE333.099/AM
Committee report tabled for plenary, 1st reading/single reading: A5-0122/2004
Text adopted by Parliament, 1st reading/single reading: OJ C 102 28.04.2004, p. 0650-0814 E
Decision by Parliament, 1st reading/single reading: T5-0176/2004
Modified legislative proposal published: COM(2004)0468

History

(these mark the time of scraping, not the official date of the change)

2013-02-08

activities/10

added

date: 2012-10-23

body: unknown

type: Proposal withdrawn by Commission

procedure/stage_reached

changed

Old

Awaiting final decision

New

Procedure lapsed or withdrawn

2012-11-15

2012-10-20

2012-09-21

2012-08-07

activities/0	added	date 2003-05-05 docs url http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=2003&nu_doc=234 text PURPOSE : to amend the Sixth VAT Directive making services provided by the postal sector subject to VAT. CONTENT : until recently the European postal sector has been characterised by a monopoly situation with limited, publicly organised range of services, not subject to competition. VAT on postal services is exempted under the EU's Sixth VAT Directive dating from the 1970's - though the exact interpretation of the Articles exempting postal services from VAT is frequently open to interpretation. With the onset of privatisation and the growth in competition for postal services the exemption of VAT for public postal services is looking increasingly anachronistic whilst at the same time fuelling distortions in the postal market. On the question of market distortion the Commission, in particular, is concerned about the effects of "hidden" VAT. Since public postal services now operate in markets that are subject to competition, the fact that VAT exemption is limited solely to the public sector inevitable leads to a situation in which competition is distorted. This regularly gives rise to complaints on the part of both private and public operators. Also affected are other public operator based groups, such as transport companies, which are usually subject to the normal VAT rules and charge and deduct VAT. Such problems indicate that the principle of neutrality at the heart of the common system of VAT no longer applies. The simplest solution would be for the Commission to propose a tax on all postal services at a standard rate. However, the Commission recognises that such an approach would lead to price increases and in particular to postal services supplied to private consumers. The Commission is therefore proposing a more moderate approach. It suggests that a reduced VAT rate shall apply to standard postal services. This will include the majority of private mail but will also apply to some business mail. To be more specific the proposed change to the VAT treatment of postal services will mean, that for any addressed postal item below 2 kg there will be one rate of VAT for the standard service. This will be either at the standard rate or the reduced rate, depending on whether the Member State has taken up the option for the latter. For any postal item over 2 kg there are two possible rates. The services will be standard rated if the item is to be delivered within the Community and exempt with a right to deduct if it is to be delivered to a third country outside of the Community. title COM(2003)0234 type Legislative proposal celexid CELEX:52003PC0234:EN body EC type Legislative proposal commission DG url http://ec.europa.eu/taxation_customs/index_en.htm title Taxation and Customs Union Commissioner ŠEMETA Algirdas
activities/1/body	changed	Old unknown New EP
activities/1/committees	added	body EP responsible True committee ECON date 2003-05-20 committee_full Economic and Monetary Affairs rapporteur group ELDR name SCHMIDT Olle body EP responsible False committee RETT date 2003-05-21 committee_full Regional Policy, Transport and Tourism rapporteur group PPE-DE name FERBER Markus
activities/1/type	changed	Old Annonce en plénière de la saisine de la commission, 1ère lecture/lecture unique New Committee referral announced in Parliament, 1st reading/single reading
activities/2/body	changed	Old unknown New ESOC
activities/2/date	changed	Old 2004-03-10 New 2003-11-10
activities/2/docs	added	type Economic and Social Committee: opinion, report title OJ C 080 30.03.2004, p. 0135-0138 url http://eescopinions.eesc.europa.eu/eescopiniondocument.aspx?language=EN&docnr=1620&year=2003 type Economic and Social Committee: opinion, report title CES1620/2003
activities/2/type	changed	Old Débat en plénière New Economic and Social Committee: opinion, report
activities/3/body	changed	Old unknown New EP
activities/3/date	changed	Old 2004-03-11 New 2003-12-02
activities/3/docs/0	added	type Committee draft report title PE333.051
activities/3/docs/1/text	deleted	En adoptant le rapport de M. Olle SCHMIDT (ELDR, S), la plénière a finalement refusé la proposition de rejet du texte préconisée par la commission au fond et s'est prononcée pour que la TVA s'applique aux services postaux, tout en adoptant une série d'amendements pour en atténuer l'impact sur les consommateurs : - afin d'éviter ou de limiter au maximum les hausses de tarifs, les États membres devraient appliquer des taux d'imposition réduits aux services postaux; - il est proposé que le poids jusqu'auquel s'applique le taux réduit pour les envois ordinaires passe de 2 à 10 kg; - les États membres devraient adopter des dispositions spéciales telles que les mécanismes de remboursement, pour que les associations caritatives ne soient pas confrontées à des charges financières supplémentaires; - les États membres qui, le 1er janvier 2003, appliquaient un taux super-réduit à un groupe de biens et de services doivent pouvoir continuer à appliquer ce taux super-réduit aux services postaux; - enfin, l'entrée en vigueur de la directive serait reportée à 2007 afin de laisser un délai suffisant aux États membres et aux opérateurs de services postaux pour s'adapter aux dispositions de la directive.
activities/3/docs/1/title	changed	Old T5-0176/2004 New A5-0467/2003
activities/3/docs/1/type	changed	Old Décision du Parlement, 1ère lecture/lecture unique New Committee report tabled for plenary, 1st reading/single reading
activities/3/docs/1/url	changed	Old http://www.europarl.europa.eu/sides/getDoc.do?type=TA&language=FR&reference=P5-TA-2004-176 New http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A5-2003-467&language=EN
activities/3/text	added	The committee adopted the report by Olle SCHMIDT (ELDR, S) under the consultation procedure. The committee recommended that Parliament reject the proposal and called on the Commission to withdraw it and submit a new one.
activities/3/type	changed	Old Décision du Parlement, 1ère lecture/lecture unique New Committee draft report
activities/4/body	changed	Old unknown New EP
activities/4/date	changed	Old 2003-12-02 New 2003-12-15
activities/4/docs	deleted	url http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A5-2003-467&language=FR type Dépôt du rapport de la commission, 1ère lecture/lecture unique title A5-0467/2003
activities/4/text/0	changed	Old The committee adopted the report by Olle SCHMIDT (ELDR, S) under the consultation procedure. The committee recommended that Parliament reject the proposal and called on the Commission to withdraw it and submit a new one. New The European Parliament voted to reject a proposal on value added tax (VAT) on postal services. The Commission did not formally withdraw its proposal and it now returns to the Economic and Monetary Affairs Committee under Rule 68 to decide whether to formally reject the Commission's proposal.
activities/4/type	changed	Old Vote en commission, 1ère lecture/lecture unique New Debate in Parliament
activities/5/body	changed	Old unknown New EP
activities/5/docs/0/text/0	changed	Old OBJECTIF : supprimer les distorsions de concurrence en ce qui concerne le régime de taxe sur la valeur ajoutée applicable aux services postaux. CONTENU : au moment de l'adoption de la sixième directive TVA (77/388/CEE), les services postaux étaient presque exclusivement fournis par des monopoles nationaux, ce qui explique la préférence donnée à l'époque à un système d'exonération générale des services postaux. Aujourd'hui, ces services sont de plus en plus fournis dans un environnement concurrentiel. L'exonération des activités des opérateurs publics crée dès lors des distorsions de concurrence vis-à-vis des opérateurs privés, soumis eux à la TVA. Pour corriger les distorsions qui résultent de cette exonération, la seule solution viable est de taxer toutes les activités de ce type. La proposition de directive repose sur trois éléments clés: - suppression de l'exonération pour les services publics postaux et les timbres-poste; - modification des règles relatives au lieu des prestations de service afin d'uniformiser le taux de TVA pour pratiquement l'ensemble du courrier privé; - possibilité d'appliquer un taux réduit. Concrètement, la modification qu'il est proposé d'apporter au traitement TVA des services postaux signifiera que pour tout envoi postal adressé d'un poids inférieur à 2 Kg, un seul taux de TVA sera applicable pour le service classique. Celui-si sera soumis soit au taux normal, soit au taux réduit, selon que l'État membre concerné a oui ou non opté pour ce dernier. Pour les envois postaux de plus de 2 Kg, deux taux possibles coexisteront. Les services seront soumis au taux uniforme normal si l'envoi est livré dans la Communauté et exonérés avec droit à déduction s'il doit être livré dans un pays tiers. New PURPOSE : to amend the Sixth VAT Directive making services provided by the postal sector subject to VAT. CONTENT : until recently the European postal sector has been characterised by a monopoly situation with limited, publicly organised range of services, not subject to competition. VAT on postal services is exempted under the EU's Sixth VAT Directive dating from the 1970's - though the exact interpretation of the Articles exempting postal services from VAT is frequently open to interpretation. With the onset of privatisation and the growth in competition for postal services the exemption of VAT for public postal services is looking increasingly anachronistic whilst at the same time fuelling distortions in the postal market. On the question of market distortion the Commission, in particular, is concerned about the effects of "hidden" VAT. Since public postal services now operate in markets that are subject to competition, the fact that VAT exemption is limited solely to the public sector inevitable leads to a situation in which competition is distorted. This regularly gives rise to complaints on the part of both private and public operators. Also affected are other public operator based groups, such as transport companies, which are usually subject to the normal VAT rules and charge and deduct VAT. Such problems indicate that the principle of neutrality at the heart of the common system of VAT no longer applies. The simplest solution would be for the Commission to propose a tax on all postal services at a standard rate. However, the Commission recognises that such an approach would lead to price increases and in particular to postal services supplied to private consumers. The Commission is therefore proposing a more moderate approach. It suggests that a reduced VAT rate shall apply to standard postal services. This will include the majority of private mail but will also apply to some business mail. To be more specific the proposed change to the VAT treatment of postal services will mean, that for any addressed postal item below 2 kg there will be one rate of VAT for the standard service. This will be either at the standard rate or the reduced rate, depending on whether the Member State has taken up the option for the latter. For any postal item over 2 kg there are two possible rates. The services will be standard rated if the item is to be delivered within the Community and exempt with a right to deduct if it is to be delivered to a third country outside of the Community.
activities/5/docs/0/type	changed	Old Décision du Parlement, 1ère lecture/lecture unique New Decision by Parliament, 1st reading/single reading
activities/5/docs/0/url	changed	Old http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=FR&type_doc=COMfinal&an_doc=2003&nu_doc=234 New http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=2003&nu_doc=234
activities/5/type	changed	Old Renvoi du rapport à la commission New Report referred back to committee
activities/6/body	changed	Old unknown New EP
activities/6/docs/0	added	type Committee draft report title PE333.099
activities/6/docs/1/type	changed	Old Dépôt du rapport de la commission, 1ère lecture/lecture unique New Committee report tabled for plenary, 1st reading/single reading
activities/6/docs/1/url	changed	Old http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A5-2004-122&language=FR New http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A5-2004-122&language=EN
activities/6/text/0	changed	Old La commission a adopté le second rapport de M. Olle SCHMIDT (ELDR, S) qui rejette officiellement la proposition selon procédure de consultation. New The committee adopted the second report by Olle SCHMIDT (ELDR, S) formally rejecting the proposal under the consultation procedure.
activities/6/type	changed	Old Vote en commission, 1ère lecture/lecture unique New Committee draft report
activities/7/body	changed	Old unknown New EP
activities/7/date	changed	Old 2004-07-08 New 2004-03-10
activities/7/docs	deleted	url http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=FR&type_doc=COMfinal&an_doc=2004&nu_doc=468 text La proposition modifiée incorpore certains amendements adoptés par le Parlement européen en première lecture qui sont compatibles avec les objectifs de la Commission consistant à rétablir des règles homogènes sur le marché postal européen tout en protégeant certains usagers des services postaux contre une augmentation des tarifs. La proposition modifiée retient notamment l'amendement du Parlement concernant le champ d'application de la nouvelle règle concernant le lieu des prestations : la Commission accepte d'élargir le champ d'application de la règle spéciale concernant le lieu des prestations, qui figure dans sa proposition, de façon à ce qu'elle soit applicable aux services postaux classiques ayant pour objet des enveloppes ou des colis adressés contenant de la correspondance ordinaire, des envois de publipostage, des livres, des catalogues et des journaux qui séparément ne pèsent pas plus de 10 kg. Les autres amendements pris en compte par la Commission concernent : - les prestations de services qui sont exonérées parce qu'elles sont liées à l'exportation de biens ; - la liste des biens et services pouvant faire l'objet de taux réduit de TVA ; - la fixation au 1^erjanvier 2007 de la date limite pour la mise en oeuvre de la directive. celexid CELEX:52004PC0468:EN type Publication de la proposition législative modifiée title COM(2004)0468
activities/7/type	changed	Old Publication de la proposition législative modifiée New Debate in Parliament
activities/8/body	changed	Old unknown New EP
activities/8/date	changed	Old 2003-12-15 New 2004-03-11
activities/8/docs	added	url http://eur-lex.europa.eu/JOHtml.do?uri=OJ:C:2004:102E:SOM:EN:HTML type Text adopted by Parliament, 1st reading/single reading title OJ C 102 28.04.2004, p. 0650-0814 E url http://www.europarl.europa.eu/sides/getDoc.do?type=TA&language=EN&reference=P5-TA-2004-176 text The European Parliament adopted a resolution by which it supports the Commission's proposal to abolish the VAT exemption for public postal services. An amendment forwarded by the Socialist Group to reject the entire proposal was defeated with 180 votes in favour, 240 against and 12 abstentions. Parliament voted the second report by Olle SCHMIDT (ELDR, S). The proposal will now go for the final decision to the Council, which will have to take its decision by unanimity. The resolution modifies the Commission proposal by proposing to allow the Member States to apply reduced tax rates on postal services in order to avoid or limit the price increases to the minimum. Parliament also wants to allow Member States which on 1 January 2003 applied a super reduced rate to goods and services to continue to apply this super reduced rate. The resolution also proposes to raise the weight limit for the reduced rate for standard mail from 2 kg to 10 kg. In order to comply with the VAT Directive, the Member States are asked to bring their laws, regulations and administrative provisions into force by 1 January 2007. The Member States should take the necessary measures to ensure that charitable associations and organisations are not faced with additional financial charges as a result of the Directive, for example, by adopting special provisions on reimbursement mechanisms. The adoption of the resolution by the plenary followed the rejection of the Commission proposal at the Committee on Economic and Monetary Affairs on 24 February 2004 by 16 votes to 12 with 2 abstentions. type Decision by Parliament, 1st reading/single reading title T5-0176/2004
activities/8/text	deleted	Le Parlement a rejeté la proposition de la Commission visant à éliminer l'exemption de TVA pour les services postaux qui est en place depuis la sixième directive sur la TVA adoptée en 1977. Le rapport a été renvoyé à la commission économique et monétaire compétente sur cette question.
activities/8/type	changed	Old Débat en plénière New Text adopted by Parliament, 1st reading/single reading
activities/9	added	date 2004-07-08 docs url http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=2004&nu_doc=468 text The Commission feels that some of the amendments approved by the European Parliament are consistent with the Commission's objectives of re-establishing a level playing field in the European postal market while protecting certain postal users from higher postal prices. The Commission therefore accepts those amendments and modifies its proposal accordingly. The amendments accepted include the following: - Parliament proposes to widen the scope of the special place of supply rule so as to make it applicable to standard postal services relating to any addressed envelopes of packages, of ordinary correspondence, direct mail, books, catalogues and newspapers, which individually weigh no more than 10 kg. This amendment would align the weight in question with that mentioned in article 3 of Directive 97/67, and is a natural borderline in the sector. The amendment is acceptable to the Commission. - The Commission's modified proposal amends article 15.13 of the Sixth VAT Directive so as to also exclude from the exemption the services covered by the new place of supply rule. Both public and private postal operators may require some time in order to adapt their systems to the new tax liabilities resulting from this Directive. Parliament has shown its concern in this respect and has requested that Member States and operators be given enough time to prepare for the changes. It has proposed that the deadline for the implementation of the Directive be set on 1 January 2007. This amendment is acceptable to the Commission. celexid CELEX:52004PC0468:EN type Modified legislative proposal published title COM(2004)0468 body EC type Modified legislative proposal commission DG url http://ec.europa.eu/taxation_customs/index_en.htm title Taxation and Customs Union Commissioner ŠEMETA Algirdas
committees/0	added	body EP responsible True committee ECON date 2003-05-20 committee_full Economic and Monetary Affairs rapporteur group ELDR name SCHMIDT Olle
committees/1	added	body EP responsible False committee RETT date 2003-05-21 committee_full Regional Policy, Transport and Tourism rapporteur group PPE-DE name FERBER Markus
links/Commission européenne	deleted	url http://ec.europa.eu/prelex/liste_resultats.cfm?CL=en&ReqId=0&DocType=CNS&DocYear=2003&DocNum=0091 title PreLex
links/European Commission	added	url http://ec.europa.eu/prelex/liste_resultats.cfm?CL=en&ReqId=0&DocType=CNS&DocYear=2003&DocNum=0091 title PreLex
other/0	added	body EC dg url http://ec.europa.eu/taxation_customs/index_en.htm title Taxation and Customs Union commissioner ŠEMETA Algirdas
procedure/Base juridique	deleted	Traité sur le fonctionnement de l'UE TFEU 113
procedure/Dossier de la commission parlementaire	deleted	ECON/5/20574; ECON/5/19502
procedure/Etape de la procédure	deleted	En attente de décision finale
procedure/Instrument législatif	deleted	Directive
procedure/Référence de procédure	deleted	2003/0091(CNS)
procedure/Sous-type de procédure	deleted	Législation
procedure/Type de procédure	deleted	CNS - Procédure de consultation
procedure/dossier_of_the_committee	added	ECON/5/19502;ECON/5/20574
procedure/instrument	added	Directive
procedure/legal_basis	added	Treaty on the Functioning of the EU TFEU 113
procedure/stage_reached	changed	Old En attente de décision finale New Awaiting final decision
procedure/subject	added	2.70.02 Indirect taxation, VAT, excise duties 3.30.09 Postal services
procedure/subtype	added	Legislation
procedure/sujet	deleted	2.70.02 Fiscalité et impôts indirects, TVA, accises 3.30.09 Postes
procedure/title	changed	Old Services postaux: taxe sur la valeur ajoutée TVA, principe de la taxation généralisée (modif. directive 77/388/CEE) New Postal services: value added tax system VAT, services generally taxable (amend. Directive 77/388/EEC)
procedure/type	changed	Old CNS - Procédure de consultation New CNS - Consultation procedure

2012-08-07

activities/0	deleted	date 2003-05-05 docs url http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=2003&nu_doc=234 text PURPOSE : to amend the Sixth VAT Directive making services provided by the postal sector subject to VAT. CONTENT : until recently the European postal sector has been characterised by a monopoly situation with limited, publicly organised range of services, not subject to competition. VAT on postal services is exempted under the EU's Sixth VAT Directive dating from the 1970's - though the exact interpretation of the Articles exempting postal services from VAT is frequently open to interpretation. With the onset of privatisation and the growth in competition for postal services the exemption of VAT for public postal services is looking increasingly anachronistic whilst at the same time fuelling distortions in the postal market. On the question of market distortion the Commission, in particular, is concerned about the effects of "hidden" VAT. Since public postal services now operate in markets that are subject to competition, the fact that VAT exemption is limited solely to the public sector inevitable leads to a situation in which competition is distorted. This regularly gives rise to complaints on the part of both private and public operators. Also affected are other public operator based groups, such as transport companies, which are usually subject to the normal VAT rules and charge and deduct VAT. Such problems indicate that the principle of neutrality at the heart of the common system of VAT no longer applies. The simplest solution would be for the Commission to propose a tax on all postal services at a standard rate. However, the Commission recognises that such an approach would lead to price increases and in particular to postal services supplied to private consumers. The Commission is therefore proposing a more moderate approach. It suggests that a reduced VAT rate shall apply to standard postal services. This will include the majority of private mail but will also apply to some business mail. To be more specific the proposed change to the VAT treatment of postal services will mean, that for any addressed postal item below 2 kg there will be one rate of VAT for the standard service. This will be either at the standard rate or the reduced rate, depending on whether the Member State has taken up the option for the latter. For any postal item over 2 kg there are two possible rates. The services will be standard rated if the item is to be delivered within the Community and exempt with a right to deduct if it is to be delivered to a third country outside of the Community. title COM(2003)0234 type Legislative proposal celexid CELEX:52003PC0234:EN body EC commission DG url http://ec.europa.eu/taxation_customs/index_en.htm title Taxation and Customs Union Commissioner ŠEMETA Algirdas type Legislative proposal
activities/0/body	changed	Old EP New unknown
activities/0/date	changed	Old 2004-03-10 New 2003-05-15
activities/0/type	changed	Old Debate in Parliament New Annonce en plénière de la saisine de la commission, 1ère lecture/lecture unique
activities/1/body	changed	Old EP New unknown
activities/1/docs/0	deleted	type Committee draft report title PE333.051
activities/1/docs/0/type	changed	Old Committee report tabled for plenary, 1st reading/single reading New Dépôt du rapport de la commission, 1ère lecture/lecture unique
activities/1/docs/0/url	changed	Old http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A5-2003-467&language=EN New http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A5-2003-467&language=FR
activities/1/type	changed	Old Committee draft report New Vote en commission, 1ère lecture/lecture unique
activities/2/body	changed	Old EP New unknown
activities/2/text/0	changed	Old The European Parliament voted to reject a proposal on value added tax (VAT) on postal services. The Commission did not formally withdraw its proposal and it now returns to the Economic and Monetary Affairs Committee under Rule 68 to decide whether to formally reject the Commission's proposal. New Le Parlement a rejeté la proposition de la Commission visant à éliminer l'exemption de TVA pour les services postaux qui est en place depuis la sixième directive sur la TVA adoptée en 1977. Le rapport a été renvoyé à la commission économique et monétaire compétente sur cette question.
activities/2/type	changed	Old Debate in Parliament New Débat en plénière
activities/3/body	changed	Old EP New unknown
activities/3/docs/0/text/0	changed	Old PURPOSE : to amend the Sixth VAT Directive making services provided by the postal sector subject to VAT. CONTENT : until recently the European postal sector has been characterised by a monopoly situation with limited, publicly organised range of services, not subject to competition. VAT on postal services is exempted under the EU's Sixth VAT Directive dating from the 1970's - though the exact interpretation of the Articles exempting postal services from VAT is frequently open to interpretation. With the onset of privatisation and the growth in competition for postal services the exemption of VAT for public postal services is looking increasingly anachronistic whilst at the same time fuelling distortions in the postal market. On the question of market distortion the Commission, in particular, is concerned about the effects of "hidden" VAT. Since public postal services now operate in markets that are subject to competition, the fact that VAT exemption is limited solely to the public sector inevitable leads to a situation in which competition is distorted. This regularly gives rise to complaints on the part of both private and public operators. Also affected are other public operator based groups, such as transport companies, which are usually subject to the normal VAT rules and charge and deduct VAT. Such problems indicate that the principle of neutrality at the heart of the common system of VAT no longer applies. The simplest solution would be for the Commission to propose a tax on all postal services at a standard rate. However, the Commission recognises that such an approach would lead to price increases and in particular to postal services supplied to private consumers. The Commission is therefore proposing a more moderate approach. It suggests that a reduced VAT rate shall apply to standard postal services. This will include the majority of private mail but will also apply to some business mail. To be more specific the proposed change to the VAT treatment of postal services will mean, that for any addressed postal item below 2 kg there will be one rate of VAT for the standard service. This will be either at the standard rate or the reduced rate, depending on whether the Member State has taken up the option for the latter. For any postal item over 2 kg there are two possible rates. The services will be standard rated if the item is to be delivered within the Community and exempt with a right to deduct if it is to be delivered to a third country outside of the Community. New OBJECTIF : supprimer les distorsions de concurrence en ce qui concerne le régime de taxe sur la valeur ajoutée applicable aux services postaux. CONTENU : au moment de l'adoption de la sixième directive TVA (77/388/CEE), les services postaux étaient presque exclusivement fournis par des monopoles nationaux, ce qui explique la préférence donnée à l'époque à un système d'exonération générale des services postaux. Aujourd'hui, ces services sont de plus en plus fournis dans un environnement concurrentiel. L'exonération des activités des opérateurs publics crée dès lors des distorsions de concurrence vis-à-vis des opérateurs privés, soumis eux à la TVA. Pour corriger les distorsions qui résultent de cette exonération, la seule solution viable est de taxer toutes les activités de ce type. La proposition de directive repose sur trois éléments clés: - suppression de l'exonération pour les services publics postaux et les timbres-poste; - modification des règles relatives au lieu des prestations de service afin d'uniformiser le taux de TVA pour pratiquement l'ensemble du courrier privé; - possibilité d'appliquer un taux réduit. Concrètement, la modification qu'il est proposé d'apporter au traitement TVA des services postaux signifiera que pour tout envoi postal adressé d'un poids inférieur à 2 Kg, un seul taux de TVA sera applicable pour le service classique. Celui-si sera soumis soit au taux normal, soit au taux réduit, selon que l'État membre concerné a oui ou non opté pour ce dernier. Pour les envois postaux de plus de 2 Kg, deux taux possibles coexisteront. Les services seront soumis au taux uniforme normal si l'envoi est livré dans la Communauté et exonérés avec droit à déduction s'il doit être livré dans un pays tiers.
activities/3/docs/0/type	changed	Old Decision by Parliament, 1st reading/single reading New Décision du Parlement, 1ère lecture/lecture unique
activities/3/docs/0/url	changed	Old http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=2003&nu_doc=234 New http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=FR&type_doc=COMfinal&an_doc=2003&nu_doc=234
activities/3/type	changed	Old Report referred back to committee New Renvoi du rapport à la commission
activities/4/body	changed	Old EP New unknown
activities/4/date	changed	Old 2004-03-11 New 2004-02-24
activities/4/docs/0	deleted	url http://eur-lex.europa.eu/JOHtml.do?uri=OJ:C:2004:102E:SOM:EN:HTML type Text adopted by Parliament, 1st reading/single reading title OJ C 102 28.04.2004, p. 0650-0814 E
activities/4/docs/0/text	deleted	The European Parliament adopted a resolution by which it supports the Commission's proposal to abolish the VAT exemption for public postal services. An amendment forwarded by the Socialist Group to reject the entire proposal was defeated with 180 votes in favour, 240 against and 12 abstentions. Parliament voted the second report by Olle SCHMIDT (ELDR, S). The proposal will now go for the final decision to the Council, which will have to take its decision by unanimity. The resolution modifies the Commission proposal by proposing to allow the Member States to apply reduced tax rates on postal services in order to avoid or limit the price increases to the minimum. Parliament also wants to allow Member States which on 1 January 2003 applied a super reduced rate to goods and services to continue to apply this super reduced rate. The resolution also proposes to raise the weight limit for the reduced rate for standard mail from 2 kg to 10 kg. In order to comply with the VAT Directive, the Member States are asked to bring their laws, regulations and administrative provisions into force by 1 January 2007. The Member States should take the necessary measures to ensure that charitable associations and organisations are not faced with additional financial charges as a result of the Directive, for example, by adopting special provisions on reimbursement mechanisms. The adoption of the resolution by the plenary followed the rejection of the Commission proposal at the Committee on Economic and Monetary Affairs on 24 February 2004 by 16 votes to 12 with 2 abstentions.
activities/4/docs/0/title	changed	Old T5-0176/2004 New A5-0122/2004
activities/4/docs/0/type	changed	Old Decision by Parliament, 1st reading/single reading New Dépôt du rapport de la commission, 1ère lecture/lecture unique
activities/4/docs/0/url	changed	Old http://www.europarl.europa.eu/sides/getDoc.do?type=TA&language=EN&reference=P5-TA-2004-176 New http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A5-2004-122&language=FR
activities/4/text	added	La commission a adopté le second rapport de M. Olle SCHMIDT (ELDR, S) qui rejette officiellement la proposition selon procédure de consultation.
activities/4/type	changed	Old Text adopted by Parliament, 1st reading/single reading New Vote en commission, 1ère lecture/lecture unique
activities/5/body	changed	Old ESOC New unknown
activities/5/date	changed	Old 2003-11-10 New 2004-03-10
activities/5/docs	deleted	type Economic and Social Committee: opinion, report title OJ C 080 30.03.2004, p. 0135-0138 url http://eescopinions.eesc.europa.eu/eescopiniondocument.aspx?language=EN&docnr=1620&year=2003 type Economic and Social Committee: opinion, report title CES1620/2003
activities/5/type	changed	Old Economic and Social Committee: opinion, report New Débat en plénière
activities/6	deleted	date 2004-02-24 docs type Committee draft report title PE333.099 url http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A5-2004-122&language=EN type Committee report tabled for plenary, 1st reading/single reading title A5-0122/2004 text The committee adopted the second report by Olle SCHMIDT (ELDR, S) formally rejecting the proposal under the consultation procedure. body EP type Committee draft report
activities/6/body	changed	Old EP New unknown
activities/6/committees	deleted	body EP responsible True committee ECON date 2003-05-20 committee_full Economic and Monetary Affairs rapporteur group ELDR name SCHMIDT Olle body EP responsible False committee RETT date 2003-05-21 committee_full Regional Policy, Transport and Tourism rapporteur group PPE-DE name FERBER Markus
activities/6/date	changed	Old 2003-05-15 New 2004-03-11
activities/6/docs	added	url http://www.europarl.europa.eu/sides/getDoc.do?type=TA&language=FR&reference=P5-TA-2004-176 text En adoptant le rapport de M. Olle SCHMIDT (ELDR, S), la plénière a finalement refusé la proposition de rejet du texte préconisée par la commission au fond et s'est prononcée pour que la TVA s'applique aux services postaux, tout en adoptant une série d'amendements pour en atténuer l'impact sur les consommateurs : - afin d'éviter ou de limiter au maximum les hausses de tarifs, les États membres devraient appliquer des taux d'imposition réduits aux services postaux; - il est proposé que le poids jusqu'auquel s'applique le taux réduit pour les envois ordinaires passe de 2 à 10 kg; - les États membres devraient adopter des dispositions spéciales telles que les mécanismes de remboursement, pour que les associations caritatives ne soient pas confrontées à des charges financières supplémentaires; - les États membres qui, le 1er janvier 2003, appliquaient un taux super-réduit à un groupe de biens et de services doivent pouvoir continuer à appliquer ce taux super-réduit aux services postaux; - enfin, l'entrée en vigueur de la directive serait reportée à 2007 afin de laisser un délai suffisant aux États membres et aux opérateurs de services postaux pour s'adapter aux dispositions de la directive. type Décision du Parlement, 1ère lecture/lecture unique title T5-0176/2004
activities/6/type	changed	Old Committee referral announced in Parliament, 1st reading/single reading New Décision du Parlement, 1ère lecture/lecture unique
activities/7/body	changed	Old EC New unknown
activities/7/commission	deleted	DG url http://ec.europa.eu/taxation_customs/index_en.htm title Taxation and Customs Union Commissioner ŠEMETA Algirdas
activities/7/docs/0/text/0	changed	Old The Commission feels that some of the amendments approved by the European Parliament are consistent with the Commission's objectives of re-establishing a level playing field in the European postal market while protecting certain postal users from higher postal prices. The Commission therefore accepts those amendments and modifies its proposal accordingly. The amendments accepted include the following: - Parliament proposes to widen the scope of the special place of supply rule so as to make it applicable to standard postal services relating to any addressed envelopes of packages, of ordinary correspondence, direct mail, books, catalogues and newspapers, which individually weigh no more than 10 kg. This amendment would align the weight in question with that mentioned in article 3 of Directive 97/67, and is a natural borderline in the sector. The amendment is acceptable to the Commission. - The Commission's modified proposal amends article 15.13 of the Sixth VAT Directive so as to also exclude from the exemption the services covered by the new place of supply rule. Both public and private postal operators may require some time in order to adapt their systems to the new tax liabilities resulting from this Directive. Parliament has shown its concern in this respect and has requested that Member States and operators be given enough time to prepare for the changes. It has proposed that the deadline for the implementation of the Directive be set on 1 January 2007. This amendment is acceptable to the Commission. New La proposition modifiée incorpore certains amendements adoptés par le Parlement européen en première lecture qui sont compatibles avec les objectifs de la Commission consistant à rétablir des règles homogènes sur le marché postal européen tout en protégeant certains usagers des services postaux contre une augmentation des tarifs. La proposition modifiée retient notamment l'amendement du Parlement concernant le champ d'application de la nouvelle règle concernant le lieu des prestations : la Commission accepte d'élargir le champ d'application de la règle spéciale concernant le lieu des prestations, qui figure dans sa proposition, de façon à ce qu'elle soit applicable aux services postaux classiques ayant pour objet des enveloppes ou des colis adressés contenant de la correspondance ordinaire, des envois de publipostage, des livres, des catalogues et des journaux qui séparément ne pèsent pas plus de 10 kg. Les autres amendements pris en compte par la Commission concernent : - les prestations de services qui sont exonérées parce qu'elles sont liées à l'exportation de biens ; - la liste des biens et services pouvant faire l'objet de taux réduit de TVA ; - la fixation au 1^erjanvier 2007 de la date limite pour la mise en oeuvre de la directive.
activities/7/docs/0/type	changed	Old Modified legislative proposal published New Publication de la proposition législative modifiée
activities/7/docs/0/url	changed	Old http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=2004&nu_doc=468 New http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=FR&type_doc=COMfinal&an_doc=2004&nu_doc=468
activities/7/type	changed	Old Modified legislative proposal New Publication de la proposition législative modifiée
committees/0	deleted	body EP responsible True committee ECON date 2003-05-20 committee_full Economic and Monetary Affairs rapporteur group ELDR name SCHMIDT Olle
committees/1	deleted	body EP responsible False committee RETT date 2003-05-21 committee_full Regional Policy, Transport and Tourism rapporteur group PPE-DE name FERBER Markus
links/Commission européenne	added	url http://ec.europa.eu/prelex/liste_resultats.cfm?CL=en&ReqId=0&DocType=CNS&DocYear=2003&DocNum=0091 title PreLex
links/European Commission	deleted	url http://ec.europa.eu/prelex/liste_resultats.cfm?CL=en&ReqId=0&DocType=CNS&DocYear=2003&DocNum=0091 title PreLex
other/0	deleted	body EC dg url http://ec.europa.eu/taxation_customs/index_en.htm title Taxation and Customs Union commissioner ŠEMETA Algirdas
procedure/Base juridique	added	Traité sur le fonctionnement de l'UE TFEU 113
procedure/Dossier de la commission parlementaire	added	ECON/5/20574; ECON/5/19502
procedure/Etape de la procédure	added	En attente de décision finale
procedure/Instrument législatif	added	Directive
procedure/Référence de procédure	added	2003/0091(CNS)
procedure/Sous-type de procédure	added	Législation
procedure/Type de procédure	added	CNS - Procédure de consultation
procedure/dossier_of_the_committee	deleted	ECON/5/19502;ECON/5/20574
procedure/instrument	deleted	Directive
procedure/legal_basis	deleted	Treaty on the Functioning of the EU TFEU 113
procedure/stage_reached	changed	Old Awaiting final decision New En attente de décision finale
procedure/subject	deleted	2.70.02 Indirect taxation, VAT, excise duties 3.30.09 Postal services
procedure/subtype	deleted	Legislation
procedure/sujet	added	2.70.02 Fiscalité et impôts indirects, TVA, accises 3.30.09 Postes
procedure/title	changed	Old Postal services: value added tax system VAT, services generally taxable (amend. Directive 77/388/EEC) New Services postaux: taxe sur la valeur ajoutée TVA, principe de la taxation généralisée (modif. directive 77/388/CEE)
procedure/type	changed	Old CNS - Consultation procedure New CNS - Procédure de consultation

2012-04-12

2012-04-08

2012-04-07

activities/2/docs/1/url	added	http://eescopinions.eesc.europa.eu/eescopiniondocument.aspx?language=EN&docnr=1620&year=2003
activities/8/docs/1/text	deleted	The European Parliament adopted a resolution by which it supports the Commission's proposal to abolish the VAT exemption for public postal services. An amendment forwarded by the Socialist Group to reject the entire proposal was defeated with 180 votes in favour, 240 against and 12 abstentions. Parliament voted the second report by Olle SCHMIDT (ELDR, S). The proposal will now go for the final decision to the Council, which will have to take its decision by unanimity. The resolution modifies the Commission proposal by proposing to allow the Member States to apply reduced tax rates on postal services in order to avoid or limit the price increases to the minimum. Parliament also wants to allow Member States which on 1 January 2003 applied a super reduced rate to goods and services to continue to apply this super reduced rate. The resolution also proposes to raise the weight limit for the reduced rate for standard mail from 2 kg to 10 kg. In order to comply with the VAT Directive, the Member States are asked to bring their laws, regulations and administrative provisions into force by 1 January 2007. The Member States should take the necessary measures to ensure that charitable associations and organisations are not faced with additional financial charges as a result of the Directive, for example, by adopting special provisions on reimbursement mechanisms. The adoption of the resolution by the plenary followed the rejection of the Commission proposal at the Committee on Economic and Monetary Affairs on 24 February 2004 by 16 votes to 12 with 2 abstentions.
activities/8/docs/1/title	changed	Old T5-0176/2004 New OJ C 102 28.04.2004, p. 0650-0814 E
activities/8/docs/1/url	added	http://eur-lex.europa.eu/JOHtml.do?uri=OJ:C:2004:102E:SOM:EN:HTML
activities/9/docs/0/url	added	http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=2004&nu_doc=468

2012-04-05

activities/0/docs/0/url	deleted	http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=2003&nu_doc=234
activities/2/docs/0/url	deleted	http://eescopinions.eesc.europa.eu/eescopiniondocument.aspx?language=EN&docnr=1620&year=2003
activities/3/docs/0	deleted	type Committee draft report title PE333.051
activities/3/docs/0/url	deleted	http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A5-2003-467&language=EN
activities/5/docs/0/url	deleted	http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=2003&nu_doc=234
activities/6/docs/0	deleted	type Committee draft report title PE333.099
activities/6/docs/0/url	deleted	http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A5-2004-122&language=EN
activities/8/docs/1/text	added	The European Parliament adopted a resolution by which it supports the Commission's proposal to abolish the VAT exemption for public postal services. An amendment forwarded by the Socialist Group to reject the entire proposal was defeated with 180 votes in favour, 240 against and 12 abstentions. Parliament voted the second report by Olle SCHMIDT (ELDR, S). The proposal will now go for the final decision to the Council, which will have to take its decision by unanimity. The resolution modifies the Commission proposal by proposing to allow the Member States to apply reduced tax rates on postal services in order to avoid or limit the price increases to the minimum. Parliament also wants to allow Member States which on 1 January 2003 applied a super reduced rate to goods and services to continue to apply this super reduced rate. The resolution also proposes to raise the weight limit for the reduced rate for standard mail from 2 kg to 10 kg. In order to comply with the VAT Directive, the Member States are asked to bring their laws, regulations and administrative provisions into force by 1 January 2007. The Member States should take the necessary measures to ensure that charitable associations and organisations are not faced with additional financial charges as a result of the Directive, for example, by adopting special provisions on reimbursement mechanisms. The adoption of the resolution by the plenary followed the rejection of the Commission proposal at the Committee on Economic and Monetary Affairs on 24 February 2004 by 16 votes to 12 with 2 abstentions.
activities/8/docs/1/title	changed	Old OJ C 102 28.04.2004, p. 0650-0814 E New T5-0176/2004
activities/8/docs/1/url	deleted	http://eur-lex.europa.eu/JOHtml.do?uri=OJ:C:2004:102E:SOM:EN:HTML
activities/9/docs/0/url	deleted	http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=2004&nu_doc=468
links/European Commission	added	url http://ec.europa.eu/prelex/liste_resultats.cfm?CL=en&ReqId=0&DocType=CNS&DocYear=2003&DocNum=0091 title PreLex

2012-04-04

activities/0/docs/0/url	added	http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=2003&nu_doc=234
activities/2/docs/1/url	added	http://eescopinions.eesc.europa.eu/eescopiniondocument.aspx?language=EN&docnr=1620&year=2003
activities/3/docs/0	added	type Committee draft report title PE333.051
activities/3/docs/1/url	added	http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A5-2003-467&language=EN
activities/5/docs/0/url	added	http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=2003&nu_doc=234
activities/6/docs/0	added	type Committee draft report title PE333.099
activities/6/docs/1/url	added	http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A5-2004-122&language=EN
activities/8/docs/1/text	deleted	The European Parliament adopted a resolution by which it supports the Commission's proposal to abolish the VAT exemption for public postal services. An amendment forwarded by the Socialist Group to reject the entire proposal was defeated with 180 votes in favour, 240 against and 12 abstentions. Parliament voted the second report by Olle SCHMIDT (ELDR, S). The proposal will now go for the final decision to the Council, which will have to take its decision by unanimity. The resolution modifies the Commission proposal by proposing to allow the Member States to apply reduced tax rates on postal services in order to avoid or limit the price increases to the minimum. Parliament also wants to allow Member States which on 1 January 2003 applied a super reduced rate to goods and services to continue to apply this super reduced rate. The resolution also proposes to raise the weight limit for the reduced rate for standard mail from 2 kg to 10 kg. In order to comply with the VAT Directive, the Member States are asked to bring their laws, regulations and administrative provisions into force by 1 January 2007. The Member States should take the necessary measures to ensure that charitable associations and organisations are not faced with additional financial charges as a result of the Directive, for example, by adopting special provisions on reimbursement mechanisms. The adoption of the resolution by the plenary followed the rejection of the Commission proposal at the Committee on Economic and Monetary Affairs on 24 February 2004 by 16 votes to 12 with 2 abstentions.
activities/8/docs/1/title	changed	Old T5-0176/2004 New OJ C 102 28.04.2004, p. 0650-0814 E
activities/8/docs/1/url	added	http://eur-lex.europa.eu/JOHtml.do?uri=OJ:C:2004:102E:SOM:EN:HTML
activities/9/docs/0/url	added	http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=2004&nu_doc=468

2012-04-04

activities/0/docs/0/url	deleted	http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=2003&nu_doc=234
activities/2/docs/0/url	deleted	http://eescopinions.eesc.europa.eu/eescopiniondocument.aspx?language=EN&docnr=1620&year=2003
activities/2/docs/1/url	deleted	http://eur-lex.europa.eu/JOHtml.do?uri=OJ:C:2004:80:SOM:EN:HTML
activities/3/docs/0	deleted	type Committee draft report title PE333.051
activities/3/docs/0/url	deleted	http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A5-2003-467&language=EN
activities/5/docs/0/url	deleted	http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=2003&nu_doc=234
activities/6/docs/0	deleted	type Committee draft report title PE333.099
activities/6/docs/0/url	deleted	http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A5-2004-122&language=EN
activities/8/docs/0/url	deleted	http://www.europarl.europa.eu/sides/getDoc.do?type=TA&language=EN&reference=P5-TA-2004-176
activities/8/docs/1/text	added	The European Parliament adopted a resolution by which it supports the Commission's proposal to abolish the VAT exemption for public postal services. An amendment forwarded by the Socialist Group to reject the entire proposal was defeated with 180 votes in favour, 240 against and 12 abstentions. Parliament voted the second report by Olle SCHMIDT (ELDR, S). The proposal will now go for the final decision to the Council, which will have to take its decision by unanimity. The resolution modifies the Commission proposal by proposing to allow the Member States to apply reduced tax rates on postal services in order to avoid or limit the price increases to the minimum. Parliament also wants to allow Member States which on 1 January 2003 applied a super reduced rate to goods and services to continue to apply this super reduced rate. The resolution also proposes to raise the weight limit for the reduced rate for standard mail from 2 kg to 10 kg. In order to comply with the VAT Directive, the Member States are asked to bring their laws, regulations and administrative provisions into force by 1 January 2007. The Member States should take the necessary measures to ensure that charitable associations and organisations are not faced with additional financial charges as a result of the Directive, for example, by adopting special provisions on reimbursement mechanisms. The adoption of the resolution by the plenary followed the rejection of the Commission proposal at the Committee on Economic and Monetary Affairs on 24 February 2004 by 16 votes to 12 with 2 abstentions.
activities/8/docs/1/title	changed	Old OJ C 102 28.04.2004, p. 0650-0814 E New T5-0176/2004
activities/8/docs/1/url	deleted	http://eur-lex.europa.eu/JOHtml.do?uri=OJ:C:2004:102E:SOM:EN:HTML
activities/9/docs/0/url	deleted	http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=2004&nu_doc=468
links/European Commission	deleted	url http://ec.europa.eu/prelex/liste_resultats.cfm?CL=en&ReqId=0&DocType=CNS&DocYear=2003&DocNum=0091 title PreLex

2012-03-22

2012-03-14

2012-03-09

2012-03-04

activities/0/docs/0/url	added	http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=2003&nu_doc=234
activities/2	added	date 2003-11-10 docs type Economic and Social Committee: opinion, report title OJ C 080 30.03.2004, p. 0135-0138 url http://eescopinions.eesc.europa.eu/eescopiniondocument.aspx?language=EN&docnr=1620&year=2003 type Economic and Social Committee: opinion, report title CES1620/2003 body ESOC type Economic and Social Committee: opinion, report
activities/2	deleted	date 2003-11-10 docs type Economic and Social Committee: opinion, report title CES1620/2003 type Economic and Social Committee: opinion, report title OJ C 080 30.03.2004, p. 0135-0138 body ESOC type Economic and Social Committee: opinion, report
activities/3	added	date 2003-12-02 docs type Committee draft report title PE333.051 url http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A5-2003-467&language=EN type Committee report tabled for plenary, 1st reading/single reading title A5-0467/2003 text The committee adopted the report by Olle SCHMIDT (ELDR, S) under the consultation procedure. The committee recommended that Parliament reject the proposal and called on the Commission to withdraw it and submit a new one. body EP type Committee draft report
activities/3	deleted	date 2003-12-02 docs type Committee report tabled for plenary, 1st reading/single reading title A5-0467/2003 type Committee draft report body EP text The committee adopted the report by Olle SCHMIDT (ELDR, S) under the consultation procedure. The committee recommended that Parliament reject the proposal and called on the Commission to withdraw it and submit a new one.
activities/5/docs/0/url	added	http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=2003&nu_doc=234
activities/6	added	date 2004-02-24 docs type Committee draft report title PE333.099 url http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A5-2004-122&language=EN type Committee report tabled for plenary, 1st reading/single reading title A5-0122/2004 text The committee adopted the second report by Olle SCHMIDT (ELDR, S) formally rejecting the proposal under the consultation procedure. body EP type Committee draft report
activities/6	deleted	date 2004-02-24 docs type Committee report tabled for plenary, 1st reading/single reading title A5-0122/2004 type Committee draft report body EP text The committee adopted the second report by Olle SCHMIDT (ELDR, S) formally rejecting the proposal under the consultation procedure.
activities/8	added	date 2004-03-11 docs type Text adopted by Parliament, 1st reading/single reading title OJ C 102 28.04.2004, p. 0650-0814 E url http://www.europarl.europa.eu/sides/getDoc.do?type=TA&language=EN&reference=P5-TA-2004-176 text The European Parliament adopted a resolution by which it supports the Commission's proposal to abolish the VAT exemption for public postal services. An amendment forwarded by the Socialist Group to reject the entire proposal was defeated with 180 votes in favour, 240 against and 12 abstentions. Parliament voted the second report by Olle SCHMIDT (ELDR, S). The proposal will now go for the final decision to the Council, which will have to take its decision by unanimity. The resolution modifies the Commission proposal by proposing to allow the Member States to apply reduced tax rates on postal services in order to avoid or limit the price increases to the minimum. Parliament also wants to allow Member States which on 1 January 2003 applied a super reduced rate to goods and services to continue to apply this super reduced rate. The resolution also proposes to raise the weight limit for the reduced rate for standard mail from 2 kg to 10 kg. In order to comply with the VAT Directive, the Member States are asked to bring their laws, regulations and administrative provisions into force by 1 January 2007. The Member States should take the necessary measures to ensure that charitable associations and organisations are not faced with additional financial charges as a result of the Directive, for example, by adopting special provisions on reimbursement mechanisms. The adoption of the resolution by the plenary followed the rejection of the Commission proposal at the Committee on Economic and Monetary Affairs on 24 February 2004 by 16 votes to 12 with 2 abstentions. type Decision by Parliament, 1st reading/single reading title T5-0176/2004 body EP type Text adopted by Parliament, 1st reading/single reading
activities/8	deleted	date 2004-03-11 docs text The European Parliament adopted a resolution by which it supports the Commission's proposal to abolish the VAT exemption for public postal services. An amendment forwarded by the Socialist Group to reject the entire proposal was defeated with 180 votes in favour, 240 against and 12 abstentions. Parliament voted the second report by Olle SCHMIDT (ELDR, S). The proposal will now go for the final decision to the Council, which will have to take its decision by unanimity. The resolution modifies the Commission proposal by proposing to allow the Member States to apply reduced tax rates on postal services in order to avoid or limit the price increases to the minimum. Parliament also wants to allow Member States which on 1 January 2003 applied a super reduced rate to goods and services to continue to apply this super reduced rate. The resolution also proposes to raise the weight limit for the reduced rate for standard mail from 2 kg to 10 kg. In order to comply with the VAT Directive, the Member States are asked to bring their laws, regulations and administrative provisions into force by 1 January 2007. The Member States should take the necessary measures to ensure that charitable associations and organisations are not faced with additional financial charges as a result of the Directive, for example, by adopting special provisions on reimbursement mechanisms. The adoption of the resolution by the plenary followed the rejection of the Commission proposal at the Committee on Economic and Monetary Affairs on 24 February 2004 by 16 votes to 12 with 2 abstentions. type Decision by Parliament, 1st reading/single reading title T5-0176/2004 text The European Parliament adopted a resolution by which it supports the Commission's proposal to abolish the VAT exemption for public postal services. An amendment forwarded by the Socialist Group to reject the entire proposal was defeated with 180 votes in favour, 240 against and 12 abstentions. Parliament voted the second report by Olle SCHMIDT (ELDR, S). The proposal will now go for the final decision to the Council, which will have to take its decision by unanimity. The resolution modifies the Commission proposal by proposing to allow the Member States to apply reduced tax rates on postal services in order to avoid or limit the price increases to the minimum. Parliament also wants to allow Member States which on 1 January 2003 applied a super reduced rate to goods and services to continue to apply this super reduced rate. The resolution also proposes to raise the weight limit for the reduced rate for standard mail from 2 kg to 10 kg. In order to comply with the VAT Directive, the Member States are asked to bring their laws, regulations and administrative provisions into force by 1 January 2007. The Member States should take the necessary measures to ensure that charitable associations and organisations are not faced with additional financial charges as a result of the Directive, for example, by adopting special provisions on reimbursement mechanisms. The adoption of the resolution by the plenary followed the rejection of the Commission proposal at the Committee on Economic and Monetary Affairs on 24 February 2004 by 16 votes to 12 with 2 abstentions. type Text adopted by Parliament, 1st reading/single reading title T5-0176/2004 body EP type Text adopted by Parliament, 1st reading/single reading
activities/9/docs/0/url	added	http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=2004&nu_doc=468
links/European Commission	added	url http://ec.europa.eu/prelex/liste_resultats.cfm?CL=en&ReqId=0&DocType=CNS&DocYear=2003&DocNum=0091 title PreLex
procedure/dossier_of_the_committee	changed	Old ECON/5/20574; ECON/5/19502 New ECON/5/19502; ECON/5/20574

2012-03-02

activities/0/docs/0/url	deleted	http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=2003&nu_doc=0234
activities/2	added	date 2003-11-10 docs type Economic and Social Committee: opinion, report title CES1620/2003 type Economic and Social Committee: opinion, report title OJ C 080 30.03.2004, p. 0135-0138 body ESOC type Economic and Social Committee: opinion, report
activities/2	deleted	date 2003-11-10 docs url http://eescopinions.eesc.europa.eu/eescopiniondocument.aspx?language=EN&docnr=1620&year=2003 type Economic and Social Committee: opinion, report title CES1620/2003 url http://eur-lex.europa.eu/JOHtml.do?uri=OJ:C:2004:080:SOM:EN:HTML type Economic and Social Committee: opinion, report title OJ C 080 30.03.2004, p. 0135-0138 body ESOC type Economic and Social Committee: opinion, report
activities/3	added	date 2003-12-02 docs type Committee report tabled for plenary, 1st reading/single reading title A5-0467/2003 type Committee draft report body EP text The committee adopted the report by Olle SCHMIDT (ELDR, S) under the consultation procedure. The committee recommended that Parliament reject the proposal and called on the Commission to withdraw it and submit a new one.
activities/3	deleted	date 2003-12-02 docs type Committee draft report title PE333.051 url http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A5-2003-0467&language=EN type Committee report tabled for plenary, 1st reading/single reading title A5-0467/2003 body EP type Committee draft report text The committee adopted the report by Olle SCHMIDT (ELDR, S) under the consultation procedure. The committee recommended that Parliament reject the proposal and called on the Commission to withdraw it and submit a new one.
activities/5/docs/0/url	deleted	http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=2003&nu_doc=0234
activities/6	added	date 2004-02-24 docs type Committee report tabled for plenary, 1st reading/single reading title A5-0122/2004 type Committee draft report body EP text The committee adopted the second report by Olle SCHMIDT (ELDR, S) formally rejecting the proposal under the consultation procedure.
activities/6	deleted	date 2004-02-24 docs type Committee draft report title PE333.099 url http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A5-2004-0122&language=EN type Committee report tabled for plenary, 1st reading/single reading title A5-0122/2004 body EP type Committee draft report text The committee adopted the second report by Olle SCHMIDT (ELDR, S) formally rejecting the proposal under the consultation procedure.
activities/8	added	date 2004-03-11 docs text The European Parliament adopted a resolution by which it supports the Commission's proposal to abolish the VAT exemption for public postal services. An amendment forwarded by the Socialist Group to reject the entire proposal was defeated with 180 votes in favour, 240 against and 12 abstentions. Parliament voted the second report by Olle SCHMIDT (ELDR, S). The proposal will now go for the final decision to the Council, which will have to take its decision by unanimity. The resolution modifies the Commission proposal by proposing to allow the Member States to apply reduced tax rates on postal services in order to avoid or limit the price increases to the minimum. Parliament also wants to allow Member States which on 1 January 2003 applied a super reduced rate to goods and services to continue to apply this super reduced rate. The resolution also proposes to raise the weight limit for the reduced rate for standard mail from 2 kg to 10 kg. In order to comply with the VAT Directive, the Member States are asked to bring their laws, regulations and administrative provisions into force by 1 January 2007. The Member States should take the necessary measures to ensure that charitable associations and organisations are not faced with additional financial charges as a result of the Directive, for example, by adopting special provisions on reimbursement mechanisms. The adoption of the resolution by the plenary followed the rejection of the Commission proposal at the Committee on Economic and Monetary Affairs on 24 February 2004 by 16 votes to 12 with 2 abstentions. type Decision by Parliament, 1st reading/single reading title T5-0176/2004 text The European Parliament adopted a resolution by which it supports the Commission's proposal to abolish the VAT exemption for public postal services. An amendment forwarded by the Socialist Group to reject the entire proposal was defeated with 180 votes in favour, 240 against and 12 abstentions. Parliament voted the second report by Olle SCHMIDT (ELDR, S). The proposal will now go for the final decision to the Council, which will have to take its decision by unanimity. The resolution modifies the Commission proposal by proposing to allow the Member States to apply reduced tax rates on postal services in order to avoid or limit the price increases to the minimum. Parliament also wants to allow Member States which on 1 January 2003 applied a super reduced rate to goods and services to continue to apply this super reduced rate. The resolution also proposes to raise the weight limit for the reduced rate for standard mail from 2 kg to 10 kg. In order to comply with the VAT Directive, the Member States are asked to bring their laws, regulations and administrative provisions into force by 1 January 2007. The Member States should take the necessary measures to ensure that charitable associations and organisations are not faced with additional financial charges as a result of the Directive, for example, by adopting special provisions on reimbursement mechanisms. The adoption of the resolution by the plenary followed the rejection of the Commission proposal at the Committee on Economic and Monetary Affairs on 24 February 2004 by 16 votes to 12 with 2 abstentions. type Text adopted by Parliament, 1st reading/single reading title T5-0176/2004 body EP type Text adopted by Parliament, 1st reading/single reading
activities/8	deleted	date 2004-03-11 docs url http://eur-lex.europa.eu/JOHtml.do?uri=OJ:C:2004:102E:SOM:EN:HTML type Text adopted by Parliament, 1st reading/single reading title OJ C 102 28.04.2004, p. 0650-0814 E url http://www.europarl.europa.eu/sides/getDoc.do?type=TA&language=EN&reference=P5-TA-2004-0176 text The European Parliament adopted a resolution by which it supports the Commission's proposal to abolish the VAT exemption for public postal services. An amendment forwarded by the Socialist Group to reject the entire proposal was defeated with 180 votes in favour, 240 against and 12 abstentions. Parliament voted the second report by Olle SCHMIDT (ELDR, S). The proposal will now go for the final decision to the Council, which will have to take its decision by unanimity. The resolution modifies the Commission proposal by proposing to allow the Member States to apply reduced tax rates on postal services in order to avoid or limit the price increases to the minimum. Parliament also wants to allow Member States which on 1 January 2003 applied a super reduced rate to goods and services to continue to apply this super reduced rate. The resolution also proposes to raise the weight limit for the reduced rate for standard mail from 2 kg to 10 kg. In order to comply with the VAT Directive, the Member States are asked to bring their laws, regulations and administrative provisions into force by 1 January 2007. The Member States should take the necessary measures to ensure that charitable associations and organisations are not faced with additional financial charges as a result of the Directive, for example, by adopting special provisions on reimbursement mechanisms. The adoption of the resolution by the plenary followed the rejection of the Commission proposal at the Committee on Economic and Monetary Affairs on 24 February 2004 by 16 votes to 12 with 2 abstentions. type Decision by Parliament, 1st reading/single reading title T5-0176/2004 body EP type Text adopted by Parliament, 1st reading/single reading
activities/9/docs/0/url	deleted	http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=2004&nu_doc=0468
procedure/dossier_of_the_committee	changed	Old ECON/5/19502; ECON/5/20574 New ECON/5/20574; ECON/5/19502

2012-02-29

2012-02-28

2012-02-27

2012-02-24

2012-02-22

2012-02-21

2012-02-20

activities/0/commission/0	added	DG url http://ec.europa.eu/taxation_customs/index_en.htm title Taxation and Customs Union Commissioner ŠEMETA Algirdas
activities/0/commission/0	deleted	DG Taxation and Customs Union Commissioner ŠEMETA Algirdas
activities/5	added	date 2003-12-16 body unknown type Report referred back to committee
activities/5	deleted	date 2003-12-16 body type Report referred back to committee
activities/10/commission/0	added	DG url http://ec.europa.eu/taxation_customs/index_en.htm title Taxation and Customs Union Commissioner ŠEMETA Algirdas
activities/10/commission/0	deleted	DG Taxation and Customs Union Commissioner ŠEMETA Algirdas
other/0	added	body EC dg url http://ec.europa.eu/taxation_customs/index_en.htm title Taxation and Customs Union commissioner ŠEMETA Algirdas
other/0	deleted	body EC dg Taxation and Customs Union commissioner ŠEMETA Algirdas

2012-02-19

2012-02-18

2012-02-17

2012-02-15

2012-02-12

activities/1	added	date 2003-05-15 body EP type Committee referral announced in Parliament, 1st reading/single reading committees body EP responsible True committee ECON date 2003-05-20 committee_full Economic and Monetary Affairs rapporteur group ELDR name SCHMIDT Olle body EP responsible False committee RETT date 2003-05-21 committee_full Regional Policy, Transport and Tourism rapporteur group PPE-DE name FERBER Markus
activities/1	deleted	date 2003-05-15 body EP type Committee referral announced in Parliament, 1st reading/single reading committees body EP responsible True committee ECON date 2003-05-20 committee_full Economic and Monetary Affairs rapporteur group ELDR name SCHMIDT Olle body EP responsible False committee RETT date 2003-05-21 committee_full Regional Policy, Transport and Tourism rapporteur group PPE-DE name FERBER Markus
committees/0/rapporteur/0	added	group ELDR name SCHMIDT Olle
committees/0/rapporteur/0	deleted	group ELDR name SCHMIDT Olle
committees/1/rapporteur/0	added	group PPE-DE name FERBER Markus
committees/1/rapporteur/0	deleted	group PPE-DE name FERBER Markus
procedure/dossier_of_the_committee	changed	Old ECON/5/20574; ECON/5/19502 New ECON/5/19502; ECON/5/20574

2012-02-12

activities/1	added	date 2003-05-15 body EP type Committee referral announced in Parliament, 1st reading/single reading committees body EP responsible True committee ECON date 2003-05-20 committee_full Economic and Monetary Affairs rapporteur group ELDR name SCHMIDT Olle body EP responsible False committee RETT date 2003-05-21 committee_full Regional Policy, Transport and Tourism rapporteur group PPE-DE name FERBER Markus
activities/1	deleted	date 2003-05-15 body EP type Committee referral announced in Parliament, 1st reading/single reading committees body EP responsible True committee ECON date 2003-05-20 committee_full Economic and Monetary Affairs rapporteur group ELDR name SCHMIDT Olle body EP responsible False committee RETT date 2003-05-21 committee_full Regional Policy, Transport and Tourism rapporteur group PPE-DE name FERBER Markus
committees/0/rapporteur/0	added	group ELDR name SCHMIDT Olle
committees/0/rapporteur/0	deleted	group ELDR name SCHMIDT Olle
committees/1/rapporteur/0	added	group PPE-DE name FERBER Markus
committees/1/rapporteur/0	deleted	group PPE-DE name FERBER Markus
procedure/dossier_of_the_committee	changed	Old ECON/5/19502; ECON/5/20574 New ECON/5/20574; ECON/5/19502

2012-02-11

2012-02-10

2012-02-09

activities	added	date 2003-05-05 docs url http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=2003&nu_doc=0234 text PURPOSE : to amend the Sixth VAT Directive making services provided by the postal sector subject to VAT. CONTENT : until recently the European postal sector has been characterised by a monopoly situation with limited, publicly organised range of services, not subject to competition. VAT on postal services is exempted under the EU's Sixth VAT Directive dating from the 1970's - though the exact interpretation of the Articles exempting postal services from VAT is frequently open to interpretation. With the onset of privatisation and the growth in competition for postal services the exemption of VAT for public postal services is looking increasingly anachronistic whilst at the same time fuelling distortions in the postal market. On the question of market distortion the Commission, in particular, is concerned about the effects of "hidden" VAT. Since public postal services now operate in markets that are subject to competition, the fact that VAT exemption is limited solely to the public sector inevitable leads to a situation in which competition is distorted. This regularly gives rise to complaints on the part of both private and public operators. Also affected are other public operator based groups, such as transport companies, which are usually subject to the normal VAT rules and charge and deduct VAT. Such problems indicate that the principle of neutrality at the heart of the common system of VAT no longer applies. The simplest solution would be for the Commission to propose a tax on all postal services at a standard rate. However, the Commission recognises that such an approach would lead to price increases and in particular to postal services supplied to private consumers. The Commission is therefore proposing a more moderate approach. It suggests that a reduced VAT rate shall apply to standard postal services. This will include the majority of private mail but will also apply to some business mail. To be more specific the proposed change to the VAT treatment of postal services will mean, that for any addressed postal item below 2 kg there will be one rate of VAT for the standard service. This will be either at the standard rate or the reduced rate, depending on whether the Member State has taken up the option for the latter. For any postal item over 2 kg there are two possible rates. The services will be standard rated if the item is to be delivered within the Community and exempt with a right to deduct if it is to be delivered to a third country outside of the Community. celexid CELEX:52003PC0234:EN type Legislative proposal title COM(2003)0234 body EC commission DG Taxation and Customs Union Commissioner ŠEMETA Algirdas type Legislative proposal date 2003-05-15 body EP type Committee referral announced in Parliament, 1st reading/single reading committees body EP responsible True committee ECON date 2003-05-20 committee_full Economic and Monetary Affairs rapporteur group ELDR name SCHMIDT Olle body EP responsible False committee RETT date 2003-05-21 committee_full Regional Policy, Transport and Tourism rapporteur group PPE-DE name FERBER Markus date 2003-11-10 docs url http://eescopinions.eesc.europa.eu/eescopiniondocument.aspx?language=EN&docnr=1620&year=2003 type Economic and Social Committee: opinion, report title CES1620/2003 url http://eur-lex.europa.eu/JOHtml.do?uri=OJ:C:2004:080:SOM:EN:HTML type Economic and Social Committee: opinion, report title OJ C 080 30.03.2004, p. 0135-0138 body ESOC type Economic and Social Committee: opinion, report date 2003-12-02 docs type Committee draft report title PE333.051 url http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A5-2003-0467&language=EN type Committee report tabled for plenary, 1st reading/single reading title A5-0467/2003 text The committee adopted the report by Olle SCHMIDT (ELDR, S) under the consultation procedure. The committee recommended that Parliament reject the proposal and called on the Commission to withdraw it and submit a new one. body EP type Committee draft report date 2003-12-15 text The European Parliament voted to reject a proposal on value added tax (VAT) on postal services. The Commission did not formally withdraw its proposal and it now returns to the Economic and Monetary Affairs Committee under Rule 68 to decide whether to formally reject the Commission's proposal. body EP type Debate in Parliament date 2003-12-16 body type Report referred back to committee date 2003-12-16 docs url http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=2003&nu_doc=0234 text PURPOSE : to amend the Sixth VAT Directive making services provided by the postal sector subject to VAT. CONTENT : until recently the European postal sector has been characterised by a monopoly situation with limited, publicly organised range of services, not subject to competition. VAT on postal services is exempted under the EU's Sixth VAT Directive dating from the 1970's - though the exact interpretation of the Articles exempting postal services from VAT is frequently open to interpretation. With the onset of privatisation and the growth in competition for postal services the exemption of VAT for public postal services is looking increasingly anachronistic whilst at the same time fuelling distortions in the postal market. On the question of market distortion the Commission, in particular, is concerned about the effects of "hidden" VAT. Since public postal services now operate in markets that are subject to competition, the fact that VAT exemption is limited solely to the public sector inevitable leads to a situation in which competition is distorted. This regularly gives rise to complaints on the part of both private and public operators. Also affected are other public operator based groups, such as transport companies, which are usually subject to the normal VAT rules and charge and deduct VAT. Such problems indicate that the principle of neutrality at the heart of the common system of VAT no longer applies. The simplest solution would be for the Commission to propose a tax on all postal services at a standard rate. However, the Commission recognises that such an approach would lead to price increases and in particular to postal services supplied to private consumers. The Commission is therefore proposing a more moderate approach. It suggests that a reduced VAT rate shall apply to standard postal services. This will include the majority of private mail but will also apply to some business mail. To be more specific the proposed change to the VAT treatment of postal services will mean, that for any addressed postal item below 2 kg there will be one rate of VAT for the standard service. This will be either at the standard rate or the reduced rate, depending on whether the Member State has taken up the option for the latter. For any postal item over 2 kg there are two possible rates. The services will be standard rated if the item is to be delivered within the Community and exempt with a right to deduct if it is to be delivered to a third country outside of the Community. celexid CELEX:52003PC0234:EN type Decision by Parliament, 1st reading/single reading title COM(2003)0234 body EP type Decision by Parliament, 1st reading/single reading date 2004-02-24 docs type Committee draft report title PE333.099 url http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A5-2004-0122&language=EN type Committee report tabled for plenary, 1st reading/single reading title A5-0122/2004 text The committee adopted the second report by Olle SCHMIDT (ELDR, S) formally rejecting the proposal under the consultation procedure. body EP type Committee draft report date 2004-03-10 body EP type Debate in Parliament date 2004-03-11 docs url http://www.europarl.europa.eu/sides/getDoc.do?type=TA&language=EN&reference=P5-TA-2004-0176 text The European Parliament adopted a resolution by which it supports the Commission's proposal to abolish the VAT exemption for public postal services. An amendment forwarded by the Socialist Group to reject the entire proposal was defeated with 180 votes in favour, 240 against and 12 abstentions. Parliament voted the second report by Olle SCHMIDT (ELDR, S). The proposal will now go for the final decision to the Council, which will have to take its decision by unanimity. The resolution modifies the Commission proposal by proposing to allow the Member States to apply reduced tax rates on postal services in order to avoid or limit the price increases to the minimum. Parliament also wants to allow Member States which on 1 January 2003 applied a super reduced rate to goods and services to continue to apply this super reduced rate. The resolution also proposes to raise the weight limit for the reduced rate for standard mail from 2 kg to 10 kg. In order to comply with the VAT Directive, the Member States are asked to bring their laws, regulations and administrative provisions into force by 1 January 2007. The Member States should take the necessary measures to ensure that charitable associations and organisations are not faced with additional financial charges as a result of the Directive, for example, by adopting special provisions on reimbursement mechanisms. The adoption of the resolution by the plenary followed the rejection of the Commission proposal at the Committee on Economic and Monetary Affairs on 24 February 2004 by 16 votes to 12 with 2 abstentions. type Decision by Parliament, 1st reading/single reading title T5-0176/2004 url http://eur-lex.europa.eu/JOHtml.do?uri=OJ:C:2004:102E:SOM:EN:HTML type Text adopted by Parliament, 1st reading/single reading title OJ C 102 28.04.2004, p. 0650-0814 E body EP type Text adopted by Parliament, 1st reading/single reading date 2004-07-08 docs url http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=2004&nu_doc=0468 text The Commission feels that some of the amendments approved by the European Parliament are consistent with the Commission's objectives of re-establishing a level playing field in the European postal market while protecting certain postal users from higher postal prices. The Commission therefore accepts those amendments and modifies its proposal accordingly. The amendments accepted include the following: - Parliament proposes to widen the scope of the special place of supply rule so as to make it applicable to standard postal services relating to any addressed envelopes of packages, of ordinary correspondence, direct mail, books, catalogues and newspapers, which individually weigh no more than 10 kg. This amendment would align the weight in question with that mentioned in article 3 of Directive 97/67, and is a natural borderline in the sector. The amendment is acceptable to the Commission. - The Commission's modified proposal amends article 15.13 of the Sixth VAT Directive so as to also exclude from the exemption the services covered by the new place of supply rule. Both public and private postal operators may require some time in order to adapt their systems to the new tax liabilities resulting from this Directive. Parliament has shown its concern in this respect and has requested that Member States and operators be given enough time to prepare for the changes. It has proposed that the deadline for the implementation of the Directive be set on 1 January 2007. This amendment is acceptable to the Commission. title COM(2004)0468 type Modified legislative proposal published celexid CELEX:52004PC0468:EN body EC commission DG Taxation and Customs Union Commissioner ŠEMETA Algirdas type Modified legislative proposal
committees	added	body EP responsible True committee ECON date 2003-05-20 committee_full Economic and Monetary Affairs rapporteur group ELDR name SCHMIDT Olle body EP responsible False committee RETT date 2003-05-21 committee_full Regional Policy, Transport and Tourism rapporteur group PPE-DE name FERBER Markus
links	added
other	added	body EC dg Taxation and Customs Union commissioner ŠEMETA Algirdas
procedure	added	dossier_of_the_committee ECON/5/19502; ECON/5/20574 reference 2003/0091(CNS) instrument Directive legal_basis Treaty on the Functioning of the EU TFEU 113 stage_reached Awaiting final decision subtype Legislation title Postal services: value added tax system VAT, services generally taxable (amend. Directive 77/388/EEC) type CNS - Consultation procedure subject 2.70.02 Indirect taxation, VAT, excise duties 3.30.09 Postal services

activities/3/docs/0/title	changed	Old PE333.051 New PE333.051/AM
activities/3/docs/0/type	changed	Old Committee draft report New Amendments tabled in committee
activities/6/docs/0/title	changed	Old PE333.099 New PE333.099/AM
activities/6/docs/0/type	changed	Old Committee draft report New Amendments tabled in committee

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2003/0091(CNS)

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	ECON	RETT
Lead Rapporteur	SCHMIDT Olle (ELDR)
Opinion Rapporteur(s)		FERBER Markus (PPE-DE)

activities/2/docs/0/celexid	deleted	CELEX:52003AE1620:EN
activities/8/docs/0/url	added	http://eur-lex.europa.eu/JOHtml.do?uri=OJ:C:2004:102E:SOM:EN:HTML

procedure/legal_basis/0	added	TFEU 113
procedure/legal_basis/0	deleted	Treaty on the Functioning of the EU TFEU 113