2016/0371(CNS)

Value added tax (VAT): administrative cooperation and combating fraud

Procedure completed

2016/0371(CNS) Value added tax (VAT): administrative cooperation and combating fraud
RoleCommitteeRapporteurShadows
Lead ECON NIEDERMAYER Luděk (EPP) FRUNZULICĂ Doru-Claudian (S&D), LUCKE Bernd (ECR), NAGTEGAAL Caroline (ALDE), VIEGAS Miguel (GUE/NGL), SCOTT CATO Molly (Verts/ALE), KAPPEL Barbara (ENF)
Opinion JURI
Lead committee dossier: ECON/8/08675
Legal Basis TFEU TFEU 113
Subjects
Links

Activites

  • 2017/12/29 Final act published in Official Journal
  • 2017/12/05 End of procedure in Parliament
  • 2017/12/05 Act adopted by Council after consultation of Parliament
  • 2017/11/30 Results of vote in Parliament
    • Results of vote in Parliament
    • T8-0472/2017 summary
  • 2017/10/16 Committee report tabled for plenary, 1st reading/single reading
    • A8-0306/2017 summary
    • ECON ECON/8/08675 NIEDERMAYER Luděk EPP
    • 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)0755 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

Votes

A8-0306/2017 - Luděk Niedermayer - Proposition de la Commission

2017/11/30
Position Total ALDE ECR EFDD ENF GUE/NGL NI PPE S&D Verts/ALE correctional
For 576 59 55 18 25 18 7 192 161 41 0
Against 30 0 3 16 7 0 4 0 0 0 0
Abstain 32 0 1 0 0 27 4 0 0 0 0
AmendmentsDossier
3 2016/0371(CNS) Value added tax (VAT): administrative cooperation and combating fraud
2017/05/31 ECON, ECON 3 amendments...
source: PE-604.736

History

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

2018-09-12
activities/4/docs added
  • url
    http://www.europarl.europa.eu/oeil/popups/sda.do?id=30300&l=en
    type
    Results of vote in Parliament
    title
    Results of vote in Parliament
  • url
    http://www.europarl.europa.eu/sides/getDoc.do?type=TA&language=EN&reference=P8-TA-2017-0472
    text
    • The European Parliament adopted by 576 votes to 30, with 32 abstentions, in line with a special legislative procedure (Parliament’s consultation), a legislative resolution on the proposal for a Council regulation amending Regulation (EU) No 904/2010 on administrative cooperation and combating fraud in the field of value added tax.

      As a reminder, this proposal is part of a legislative package on the modernisation of VAT in the context of cross-border electronic commerce between businesses and consumers (B2C). It is closely related to the proposal amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations applicable for supplies of services and distance sales of goods.

      Parliament approved the Commission proposal subject to the following amendments:

      Provisions applicable from 1 January 2021: the proposal adds a new section 3 on the provisions applicable from 1 January 2021. Members specified that, unless expressly stated otherwise, Member States should immediately exchange all the information referred to in Subsection 2.

      Subsection 2 of Section 3 contains the provisions relating to the exchange of information between Member States concerning the identification of taxable persons making use of the Mini One Stop Shop (MOSS), VAT returns and VAT payments.

      Publication on the Commission website: information on the contact details of the competent person responsible for coordinating administrative investigations in the Member States should be published on the Commission's website.

      Statistical information: when giving the Commission access to statistical information stored in their electronic systems, Member States should limit themselves to the information necessary for relevant statistical purposes.

      The Commission should ensure that the extraction of data does not impose an unnecessary administrative burden on the Member States.

      Fee: the proposal provides for the payment of a fee of 5% to be paid by the Member States of consumption to the Member State of identification in order to compensate the latter Member State for the costs linked to the collection and control of VAT under the special schemes.

      Members stated that where a rebate is paid between differing national currencies, the valid exchange rate published by the European Central Bank should be applied.

      Members suggested that the Commission should review within two years of the application of this Regulation in order to ensure the viability and cost-effectiveness of the fee and, if necessary, take corrective measures.

      In the recitals, the report stressed the importance of:

      • treating VAT at Union level, since the VAT gap in the Union is estimated at 12.8 % or EUR 152 billion per year including EUR 50 billion of cross-border VAT fraud, making VAT an important issue to be addressed at Union level;
      • encourage Member States to make general information on special schemes stored in their electronic systems available to other relevant national authorities, if that is not already the case, in order to combat VAT fraud and money laundering;
      • ensuring that communication between the Commission and the Member States is effective in order to achieve the objectives of the Regulation in a timely manner;
      • ensuring a targeted and balanced approach using new technologies in the fight against fraud to enable competent authorities to identify fraud networks faster and in a comprehensive manner.
    type
    Decision by Parliament, 1st reading/single reading
    title
    T8-0472/2017
activities/4/type changed
Old
Vote in plenary scheduled
New
Results of vote in Parliament
activities/5 added
date
2017-12-05
body
EP
type
End of procedure in Parliament
activities/6 added
date
2017-12-05
body
EP/CSL
type
Act adopted by Council after consultation of Parliament
activities/7 added
date
2017-12-29
text
  • PURPOSE: modernise VAT rules in the context of cross-border electronic commerce between businesses and consumers (administrative cooperation and the fight against fraud).

    LEGISLATIVE ACT: Council Regulation (EU) 2017/2454 amending Regulation (EU) No 904/2010 on administrative cooperation and combating fraud in the field of value added tax

    CONTENT: this Regulation provides for increased administrative cooperation between Member States in the field of VAT with a view to accompanying and facilitating the extension, from 1 January 2021, of the scope of the special schemes to distance selling of goods and all services provided for in Council Directive (EU) 2017/2455.

    The main amendments to Regulation (EU) 904/2010 are as follows:

    • the identification number under which VAT is paid will be communicated in advance to enable the customs authorities to verify its validity when importing goods;
    • requests for records and administrative inquiries made by Member States to taxable persons will be coordinated by the Member State of identification in order to reduce the administrative burden and compliance costs arising from multiple requests for businesses as well as for tax administrations;
    • the Commission is authorised to extract aggregated statistical and diagnostic information, such as the number of the different types of electronic messages exchanged between Member States, related to the special schemes, with the exception of data concerning individual taxable persons;
    • the Commission will have implementing powers to determine the information that the taxable person must submit and that Member States must transmit for the application of the special schemes.

    ENTRY INTO FORCE: 18.1.2018.

    APPLICATION: from 1.1.2021.

type
Final act published in Official Journal
docs
links/Research document deleted
url
http://www.europarl.europa.eu/thinktank/en/document.html?reference=EPRS_BRI(2017)608713
title
Briefing
procedure/Modified legal basis changed
Old
Rules of Procedure of the European Parliament EP 150
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Rules of Procedure EP 150
procedure/final added
url
http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!CELEXnumdoc&lg=EN&numdoc=32017R2454
title
Regulation 2017/2454
procedure/stage_reached changed
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Awaiting Parliament 1st reading / single reading / budget 1st stage
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Procedure completed
2017-11-24
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2017-02-18
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2017-01-19
2016-12-20
2016-12-08

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