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1994/0197(CNS) Value added tax VAT: exemption on the final importation of certain goods

Progress: Procedure lapsed or withdrawn

RoleCommitteeRapporteurShadows
Lead ECON CASSIDY Bryan M.D. (icon: PPE PPE)
Lead committee dossier:
Legal Basis:
EC Treaty (after Amsterdam) EC 093

Events

2001/12/11
   EP - End of procedure in Parliament
2001/12/11
   all - Additional information
1995/06/16
   EP - Text adopted by Parliament, 1st reading/single reading
Documents
OJ C 166 03.07.1995, p. 0163-0203
T4-0322/1995
1995/06/16
   EP - Debate in Parliament
Details

When reviewing the main amendments, Mr CASSIDY (EPP, UK) expressed his disagreement with Amendment No 8, tabled by the Socialist Group, which added the word ‘public’ to ‘galleries and museums’ for the admission free of import duties of works of art intended for exhibitions open to the public. Mr MILLER (PSE, UK) supported the content of this amendment, which, in spite of the commitments made under the Nairobi Protocol to UNESCO’s Florence Convention on such duties, sought to exclude from this exemption all private organisations, which did not require subsidies. Commissioner LIIKANEN stated that he could take over 6 of the 8 amendments. Amendment No 2 on the duties applicable to travellers could not be taken over by the Commission as it could result in unfair competition among the various categories of duty-free alcoholic beverages and, therefore, in a reduction in excise revenue; the second part of the amendment in question should also be rejected as it sought to maintain quantitative limits for perfumes and toilet waters and that was no longer consistent with the Community tax status of the products in question (exempt from excise duties). Finally, Amendment No 8, amended by Amendment No 3, only redrafted and clarified the text proposed by the Commission. It was neither necessary nor acceptable. The tax-free status of private collections open to the public was still subject to the condition that there should be no sales subsequent to exhibitions.

Documents
Debate in Parliament
1995/06/16
   EP - Decision by Parliament
Documents
T4-0322/1995
1995/05/24
   EP - Committee report tabled for plenary, 1st reading/single reading
Documents
A4-0124/1995
OJ C 166 03.07.1995, p. 0004
1995/05/24
   EP - Vote in committee
1995/05/23
   EP - Committee report tabled for plenary, 1st reading/single reading
Documents
A4-0124/1995
1995/01/16
   EP - Committee referral announced in Parliament
1994/12/21
   ESC - Economic and Social Committee: opinion, report
Documents
CES1401/1994
OJ C 397 31.12.1994, p. 0050
1994/11/04
   EP - CASSIDY Bryan M.D. (PPE) appointed as rapporteur in ECON
1994/09/15
   EC - Legislative proposal
Documents
EUR-Lex
OJ C 282 08.10.1994, p. 0003
COM(1994)0370
1994/09/14
   EC - Legislative proposal published
Documents
EUR-Lex
COM(1994)0370
1994/09/10
   all - Additional information
1994/07/27
   CSL - Debate in Council
Documents
1781
1994/07/27
   CSL - Council Meeting

Documents

History

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

2023-08-03Show (7) Changes | Timetravel
docs/2
date
1995-05-24T00:00:00
docs
type
Committee report tabled for plenary, 1st reading/single reading
body
EP
docs/2
date
1995-04-17T00:00:00
docs
title: PE212.297
type
Committee draft report
body
EP
docs/3
date
1995-05-24T00:00:00
docs
type
Committee report tabled for plenary, 1st reading/single reading
body
EP
docs/5
date
1997-02-03T00:00:00
docs
title: PE212.297/AM
type
Amendments tabled in committee
body
EP
events/2/date
Old
1994-09-15T00:00:00
New
1994-09-14T00:00:00
events/5
date
1995-05-23T00:00:00
type
Committee report tabled for plenary, 1st reading/single reading
body
EP
docs
url: https://www.europarl.europa.eu/doceo/document/A-4-1995-0124_EN.html title: A4-0124/1995
events/5
date
1995-05-24T00:00:00
type
Committee report tabled for plenary, 1st reading/single reading
body
EP
docs
title: A4-0124/1995
2021-12-18Show (6) Changes | Timetravel
docs/1/docs/0/url
Old
https://dm.eesc.europa.eu/EESCDocumentSearch/Pages/redresults.aspx?k=(documenttype:AC)(documentnumber:1401)(documentyear:1994)(documentlanguage:EN)
New
https://dmsearch.eesc.europa.eu/search/public?k=(documenttype:AC)(documentnumber:1401)(documentyear:1994)(documentlanguage:EN)
docs/4/docs/0/url
Old
https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ:C:1995:166:TOC
New
https://eur-lex.europa.eu/JOHtml.do?uri=OJ:C:1995:166:SOM:EN:HTML
events/3/type
Old
Committee referral announced in Parliament, 1st reading/single reading
New
Committee referral announced in Parliament
events/4/type
Old
Vote in committee, 1st reading/single reading
New
Vote in committee
events/6/docs/0/url
Old
http://www.europarl.europa.eu/sides/getDoc.do?secondRef=TOC&language=EN&reference=19950616&type=CRE
New
https://www.europarl.europa.eu/doceo/document/EN&reference=19950616&type=CRE
events/7/type
Old
Decision by Parliament, 1st reading/single reading
New
Decision by Parliament
2020-01-19Show (2) Changes | Timetravel
committees/0
type
Responsible Committee
body
EP
associated
False
committee_full
Economic and Monetary Affairs, Industrial Policy
committee
ECON
rapporteur
name: CASSIDY Bryan M.D. date: 1994-11-04T00:00:00 group: European People's Party (Christian Democrats) abbr: PPE
committees/0
type
Responsible Committee
body
EP
associated
False
committee_full
Economic and Monetary Affairs, Industrial Policy
committee
ECON
date
1994-11-04T00:00:00
rapporteur
name: CASSIDY Bryan M.D. group: European People's Party (Christian Democrats) abbr: PPE
2019-07-06Show (9) Changes | Timetravel
activities
  • body: CSL meeting_id: 1781 docs: url: http://register.consilium.europa.eu/content/out?lang=EN&typ=SET&i=SMPL&ROWSPP=25&RESULTSET=1&NRROWS=500&DOC_LANCD=EN&ORDERBY=DOC_DATE+DESC&CONTENTS=1781*&MEET_DATE=27/07/1994 type: Debate in Council title: 1781 council: Economic and Financial Affairs ECOFIN date: 1994-07-27T00:00:00 type: Council Meeting
  • date: 1994-09-10T00:00:00 body: all type: Additional information
  • date: 1994-09-15T00:00:00 docs: url: http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=1994&nu_doc=370 title: COM(1994)0370 type: Legislative proposal published celexid: CELEX:51994PC0370:EN body: EC commission: type: Legislative proposal published
  • date: 1995-01-16T00:00:00 body: EP type: Committee referral announced in Parliament, 1st reading/single reading committees: body: EP responsible: True committee: ECON date: 1994-11-04T00:00:00 committee_full: Economic and Monetary Affairs, Industrial Policy rapporteur: group: PPE name: CASSIDY Bryan M.D.
  • body: EP committees: body: EP responsible: True committee: ECON date: 1994-11-04T00:00:00 committee_full: Economic and Monetary Affairs, Industrial Policy rapporteur: group: PPE name: CASSIDY Bryan M.D. docs: type: Committee report tabled for plenary, 1st reading/single reading title: A4-0124/1995 date: 1995-05-24T00:00:00 type: Vote in committee, 1st reading/single reading
  • date: 1995-06-16T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?secondRef=TOC&language=EN&reference=19950616&type=CRE type: Debate in Parliament title: Debate in Parliament type: Decision by Parliament, 1st reading/single reading title: T4-0322/1995 body: EP type: Debate in Parliament
  • date: 2001-12-11T00:00:00 body: all type: Additional information
  • date: 2001-12-11T00:00:00 body: EP type: End of procedure in Parliament
committees/0
type
Responsible Committee
body
EP
associated
False
committee_full
Economic and Monetary Affairs, Industrial Policy
committee
ECON
date
1994-11-04T00:00:00
rapporteur
name: CASSIDY Bryan M.D. group: European People's Party (Christian Democrats) abbr: PPE
committees/0
body
EP
responsible
True
committee
ECON
date
1994-11-04T00:00:00
committee_full
Economic and Monetary Affairs, Industrial Policy
rapporteur
group: PPE name: CASSIDY Bryan M.D.
council
  • body: CSL type: Council Meeting council: Economic and Financial Affairs ECOFIN meeting_id: 1781 url: http://register.consilium.europa.eu/content/out?lang=EN&typ=SET&i=SMPL&ROWSPP=25&RESULTSET=1&NRROWS=500&DOC_LANCD=EN&ORDERBY=DOC_DATE+DESC&CONTENTS=1781*&MEET_DATE=27/07/1994 date: 1994-07-27T00:00:00
docs
  • date: 1994-09-15T00:00:00 docs: url: https://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=1994&nu_doc=370 title: EUR-Lex url: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ:C:1994:282:TOC title: OJ C 282 08.10.1994, p. 0003 title: COM(1994)0370 summary: type: Legislative proposal body: EC
  • date: 1994-12-21T00:00:00 docs: url: https://dm.eesc.europa.eu/EESCDocumentSearch/Pages/redresults.aspx?k=(documenttype:AC)(documentnumber:1401)(documentyear:1994)(documentlanguage:EN) title: CES1401/1994 url: https://eur-lex.europa.eu/JOHtml.do?uri=OJ:C:1994:397:SOM:EN:HTML title: OJ C 397 31.12.1994, p. 0050 summary: type: Economic and Social Committee: opinion, report body: ESC
  • date: 1995-04-17T00:00:00 docs: title: PE212.297 type: Committee draft report body: EP
  • date: 1995-05-24T00:00:00 docs: url: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ:C:1995:166:TOC title: OJ C 166 03.07.1995, p. 0004 title: A4-0124/1995 type: Committee report tabled for plenary, 1st reading/single reading body: EP
  • date: 1995-06-16T00:00:00 docs: url: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ:C:1995:166:TOC title: OJ C 166 03.07.1995, p. 0163-0203 title: T4-0322/1995 summary: type: Text adopted by Parliament, 1st reading/single reading body: EP
  • date: 1997-02-03T00:00:00 docs: title: PE212.297/AM type: Amendments tabled in committee body: EP
events
  • date: 1994-07-27T00:00:00 type: Debate in Council body: CSL docs: url: http://register.consilium.europa.eu/content/out?lang=EN&typ=SET&i=SMPL&ROWSPP=25&RESULTSET=1&NRROWS=500&DOC_LANCD=EN&ORDERBY=DOC_DATE+DESC&CONTENTS=1781*&MEET_DATE=27/07/1994 title: 1781
  • date: 1994-09-10T00:00:00 type: Additional information body: all summary:
  • date: 1994-09-15T00:00:00 type: Legislative proposal published body: EC docs: url: https://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=1994&nu_doc=370 title: EUR-Lex title: COM(1994)0370 summary:
  • date: 1995-01-16T00:00:00 type: Committee referral announced in Parliament, 1st reading/single reading body: EP
  • date: 1995-05-24T00:00:00 type: Vote in committee, 1st reading/single reading body: EP summary:
  • date: 1995-05-24T00:00:00 type: Committee report tabled for plenary, 1st reading/single reading body: EP docs: title: A4-0124/1995
  • date: 1995-06-16T00:00:00 type: Debate in Parliament body: EP docs: url: http://www.europarl.europa.eu/sides/getDoc.do?secondRef=TOC&language=EN&reference=19950616&type=CRE title: Debate in Parliament summary: When reviewing the main amendments, Mr CASSIDY (EPP, UK) expressed his disagreement with Amendment No 8, tabled by the Socialist Group, which added the word ‘public’ to ‘galleries and museums’ for the admission free of import duties of works of art intended for exhibitions open to the public. Mr MILLER (PSE, UK) supported the content of this amendment, which, in spite of the commitments made under the Nairobi Protocol to UNESCO’s Florence Convention on such duties, sought to exclude from this exemption all private organisations, which did not require subsidies. Commissioner LIIKANEN stated that he could take over 6 of the 8 amendments. Amendment No 2 on the duties applicable to travellers could not be taken over by the Commission as it could result in unfair competition among the various categories of duty-free alcoholic beverages and, therefore, in a reduction in excise revenue; the second part of the amendment in question should also be rejected as it sought to maintain quantitative limits for perfumes and toilet waters and that was no longer consistent with the Community tax status of the products in question (exempt from excise duties). Finally, Amendment No 8, amended by Amendment No 3, only redrafted and clarified the text proposed by the Commission. It was neither necessary nor acceptable. The tax-free status of private collections open to the public was still subject to the condition that there should be no sales subsequent to exhibitions.
  • date: 1995-06-16T00:00:00 type: Decision by Parliament, 1st reading/single reading body: EP docs: title: T4-0322/1995 summary:
  • date: 2001-12-11T00:00:00 type: End of procedure in Parliament body: EP
  • date: 2001-12-11T00:00:00 type: Additional information body: all summary:
other
    procedure/dossier_of_the_committee
    Old
    ECON/4/06338
    New
    • ECON/4/06338
    procedure/subject
    Old
    • 2.70.02 Indirect taxation, VAT, excise duties
    New
    2.70.02
    Indirect taxation, VAT, excise duties
    2015-11-04Show (1) Changes | Timetravel
    links/European Commission/title
    Old
    PreLex
    New
    EUR-Lex
    2015-01-08Show (1) Changes | Timetravel
    procedure/title
    Old
    Value added tax VAT: exemption on the final importation of certain goods (amend. Direct. 77/388/EEC)
    New
    Value added tax VAT: exemption on the final importation of certain goods
    2014-11-10Show (5) Changes
    activities
    • body: CSL meeting_id: 1781 docs: url: http://register.consilium.europa.eu/content/out?lang=EN&typ=SET&i=SMPL&ROWSPP=25&RESULTSET=1&NRROWS=500&DOC_LANCD=EN&ORDERBY=DOC_DATE+DESC&CONTENTS=1781*&MEET_DATE=27/07/1994 type: Debate in Council title: 1781 council: Economic and Financial Affairs ECOFIN date: 1994-07-27T00:00:00 type: Council Meeting
    • date: 1994-09-10T00:00:00 body: all type: Additional information
    • date: 1994-09-15T00:00:00 docs: url: http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=1994&nu_doc=370 title: COM(1994)0370 type: Legislative proposal published celexid: CELEX:51994PC0370:EN body: EC type: Legislative proposal published commission:
    • date: 1995-01-16T00:00:00 body: EP type: Committee referral announced in Parliament, 1st reading/single reading committees: body: EP responsible: True committee: ECON date: 1994-11-04T00:00:00 committee_full: Economic and Monetary Affairs, Industrial Policy rapporteur: group: PPE name: CASSIDY Bryan M.D.
    • body: EP committees: body: EP responsible: True committee: ECON date: 1994-11-04T00:00:00 committee_full: Economic and Monetary Affairs, Industrial Policy rapporteur: group: PPE name: CASSIDY Bryan M.D. docs: type: Committee report tabled for plenary, 1st reading/single reading title: A4-0124/1995 date: 1995-05-24T00:00:00 type: Vote in committee, 1st reading/single reading
    • date: 1995-06-16T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?secondRef=TOC&language=EN&reference=19950616&type=CRE type: Debate in Parliament title: Debate in Parliament type: Decision by Parliament, 1st reading/single reading title: T4-0322/1995 body: EP type: Debate in Parliament
    • date: 2001-12-11T00:00:00 body: all type: Additional information
    • date: 2001-12-11T00:00:00 body: EP type: End of procedure in Parliament
    committees
    • body: EP responsible: True committee: ECON date: 1994-11-04T00:00:00 committee_full: Economic and Monetary Affairs, Industrial Policy rapporteur: group: PPE name: CASSIDY Bryan M.D.
    links
    European Commission
    other
      procedure
      dossier_of_the_committee
      ECON/4/06338
      reference
      1994/0197(CNS)
      subtype
      Recast
      legal_basis
      EC Treaty (after Amsterdam) EC 093
      stage_reached
      Procedure lapsed or withdrawn
      instrument
      Directive
      title
      Value added tax VAT: exemption on the final importation of certain goods (amend. Direct. 77/388/EEC)
      type
      CNS - Consultation procedure
      subject
      2.70.02 Indirect taxation, VAT, excise duties
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