2016/0370(CNS)

Value added tax (VAT): certain obligations for supplies of services and distance sales of goods

Awaiting Parliament 1st reading / single reading / budget 1st stage

2016/0370(CNS) Value added tax (VAT): certain obligations for supplies of services and distance sales of goods
RoleCommitteeRapporteurShadows
Lead ECON IVAN Cătălin Sorin (S&D) LANGEN Werner (EPP), LUCKE Bernd (ECR), NAGTEGAAL Caroline (ALDE), LÓPEZ BERMEJO Paloma (GUE/NGL), SCOTT CATO Molly (Verts/ALE), KAPPEL Barbara (ENF)
Opinion IMCO
Opinion JURI
Lead committee dossier: ECON/8/08648
Legal Basis TFEU TFEU 113
Subjects
Links

Activites

  • 2017/11/30 Vote in plenary scheduled
  • #3572
  • 2017/11/07 Council Meeting
  • 2017/10/16 Committee report tabled for plenary, 1st reading/single reading
    • A8-0307/2017 summary
    • ECON ECON/8/08648 IVAN Cătălin Sorin S&D
    • IMCO
    • JURI
  • 2017/10/10 Vote in committee, 1st reading/single reading
  • 2017/01/16 Committee referral announced in Parliament, 1st reading/single reading
  • 2016/12/01 Legislative proposal published
    • COM(2016)0757 summary
    • DG {u'url': u'http://ec.europa.eu/info/departments/taxation-and-customs-union_en', u'title': u'Taxation and Customs Union'}, MOSCOVICI Pierre

Documents

  • Legislative proposal published: COM(2016)0757
  • Committee report tabled for plenary, 1st reading/single reading: A8-0307/2017
  • Debate in Council: 3572

Votes

A8-0307/2017 - Cătălin Sorin Ivan - Proposition de la Commission

2017/11/30
Position Total ALDE ECR EFDD ENF GUE/NGL NI PPE S&D Verts/ALE correctional
For 540 59 54 4 15 6 8 190 163 41 0
Against 30 0 3 16 7 0 4 0 0 0 0
Abstain 68 0 1 15 10 39 3 0 0 0 0
AmendmentsDossier
43 2016/0370(CNS) Value added tax (VAT): certain obligations for supplies of services and distance sales of goods
2017/05/23 ECON, ECON 8 amendments...
source: PE-604.735
2017/07/13 ECON 35 amendments...
source: PE-606.187

History

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

2017-11-24
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  • The Committee on Economic and Monetary Affairs adopted, following a special legislative procedure (Parliament’s consultation), the report by Cătălin Sorin IVAN (S&D, RO) on the proposal for a Council directive amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods.

    The committee called on Parliament to approve the Commission proposal subject to the following amendments:

    Need for a definitive system: Members introduced a recital urging the adoption of a definitive VAT regime based on the destination principle, recalling in this respect that the VAT gap in the EU was approximately EUR 152 billion in 2015, while cross-border fraud accounted for a loss of VAT revenue of approximately EUR 50 billion a year.

    The amended text recalled that the Commission's proposal is only a building block for closing the VAT gap and that further measures are needed to effectively combat VAT fraud in the Union.

    Online platforms: the Commission's proposal provides for online platforms to be held responsible for the collection of VAT in supplies of services. Members, however, proposed that these platforms should also be held liable for the collection of VAT when they act as intermediaries in supplies of goods imported from third countries where the intrinsic value of the items does not exceed EUR 150 and they have an annual turnover exceeding EUR 1 million.

    Place of supply of services: the proposal provides that the place of supply of telecommunications, broadcasting and television services and services provided by electronic means to a non-taxable person shall be the place where that person is established.

    Members pointed out that this provision should not apply where the total value, exclusive of VAT, of such supplies does not in the current calendar year exceed EUR 35 000 (EUR 10 000 according to the Commission proposal) and did not exceed this threshold in the previous calendar year.

    Record keeping: one amendment proposed that the records shall be kept for a period of five years from the end of the calendar year during which the transaction was carried out.

    Implementation period: the Commission and Member States have a legal obligation to allow business to register to the new one-stop-shop by 31 December 2020. Members, however, considered that business should be given 3 additional months until 1 April 2021 (instead of 1 January 2021), to adapt their own IT systems to connect it to the new one-stop shop.

    Impact on postal services: Member States and the Commission should pay particular attention to the impact on the postal services sector as the amending Directive could lead to an increase in administrative costs for small consignments.

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2016-12-20
2016-12-08

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