Progress: Procedure completed
Role | Committee | Rapporteur | Shadows |
---|---|---|---|
Lead | ECON | METTEN Alman ( PES) | |
Former Responsible Committee | ECON | METTEN Alman ( PES) | |
Former Committee Opinion | AGRI | MULDER Jan ( ELDR) |
Lead committee dossier:
Legal Basis:
EC before Amsterdam E 099
Legal Basis:
EC before Amsterdam E 099Events
Commissioner MONTI stated that he was opposed to Amendments Nos 7 and 8, which sought to extend Annex H to the Sixth VAT Directive on reduced rates to include other goods and services, such as repair services and localised services, that were not exposed to a substantial degree of cross-border competition. He was also opposed to the amendments aimed at including in Annex H labour-intensive services or environment-friendly and energy-saving goods and services. In this respect, he felt that the VAT reduction was not sufficient to promote employment in Europe; nor was the positive effect on the environment an automatic result. From a general perspective, Mr MONTI raised the problem of the impact of the extension of the reduced VAT rate on the definitive arrangements for indirect taxation, and he concluded that, if it were extended, changes to all aspects of the definitive arrangements would have to be considered. As a result, in this transitional phase, the Commission could not take over the amendments tabled. The Commission would support the programme during the vote in the Council.
In January 1995 the Commission had submitted a report on the application of provisional VAT arrangements since 1993 in which it had concluded that they were operating satisfactorily and that no changes needed to be made at this juncture except in the particular case of taxation of agricultural outputs. For the latter, the Commission proposed a Directive to allow all Member States henceforth the option - until the definitive VAT arrangements were introduced - of applying a reduced rate to supplies of live plants and other floricultural products and to supplies of wood. The discussion on this proposal failed to yield a conclusion at this stage. The Council accordingly requested the Presidency and the Commission to pursue their contacts with Member States in order to find, if possible, a basis for a unanimous decision.
The ESC’s Opinion approved the proposal for a directive, which was necessary for the smooth functioning of the single market.
Documents
- Final act published in Official Journal: Directive 1996/42
- Final act published in Official Journal: OJ L 170 09.07.1996, p. 0034
- Text adopted by Parliament, 1st reading/single reading: OJ C 017 22.01.1996, p. 0020-0026
- Text adopted by Parliament, 1st reading/single reading: T4-0594/1995
- Decision by Parliament: T4-0594/1995
- Committee report tabled for plenary, 1st reading/single reading: A4-0307/1995
- Committee report tabled for plenary, 1st reading/single reading: OJ C 017 22.01.1996, p. 0005
- Committee report tabled for plenary, 1st reading/single reading: A4-0307/1995
- Text adopted by Parliament, partial vote at 1st reading/single reading: OJ C 269 16.10.1995, p. 0194-0213
- Text adopted by Parliament, partial vote at 1st reading/single reading: T4-0431/1995
- Decision by Parliament: T4-0431/1995
- Debate in Parliament: Debate in Parliament
- Committee report tabled for plenary, 1st reading/single reading: A4-0190/1995
- Committee report tabled for plenary, 1st reading/single reading: OJ C 269 16.10.1995, p. 0010
- Committee report tabled for plenary, 1st reading/single reading: A4-0190/1995
- Debate in Council: 1863
- Debate in Council: 1856
- Economic and Social Committee: opinion, report: CES0574/1995
- Economic and Social Committee: opinion, report: OJ C 236 11.09.1995, p. 0010
- Legislative proposal: EUR-Lex
- Legislative proposal: OJ C 389 31.12.1994, p. 0014
- Legislative proposal: COM(1994)0584
- Legislative proposal published: EUR-Lex
- Legislative proposal published: COM(1994)0584
- Debate in Council: 1812
- Legislative proposal: EUR-Lex OJ C 389 31.12.1994, p. 0014 COM(1994)0584
- Economic and Social Committee: opinion, report: CES0574/1995 OJ C 236 11.09.1995, p. 0010
- Committee report tabled for plenary, 1st reading/single reading: A4-0190/1995 OJ C 269 16.10.1995, p. 0010
- Text adopted by Parliament, partial vote at 1st reading/single reading: OJ C 269 16.10.1995, p. 0194-0213 T4-0431/1995
- Committee report tabled for plenary, 1st reading/single reading: A4-0307/1995 OJ C 017 22.01.1996, p. 0005
- Text adopted by Parliament, 1st reading/single reading: OJ C 017 22.01.1996, p. 0020-0026 T4-0594/1995
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