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Document 52016AP0097

European Parliament legislative resolution of 12 April 2016 on the proposal for a Council directive amending Directive 2006/112/EC on the common system of value added tax, with regard to the duration of the obligation to respect a minimum standard rate (COM(2015)0646 — C8-0009/2016 — 2015/0296(CNS))

OJ C 58, 15.2.2018, p. 229–229 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

15.2.2018   

EN

Official Journal of the European Union

C 58/229

P8_TA(2016)0097

Minimum standard rate of VAT *

European Parliament legislative resolution of 12 April 2016 on the proposal for a Council directive amending Directive 2006/112/EC on the common system of value added tax, with regard to the duration of the obligation to respect a minimum standard rate (COM(2015)0646 — C8-0009/2016 — 2015/0296(CNS))

(Special legislative procedure — consultation)

(2018/C 058/28)

The European Parliament,

—

having regard to the Commission proposal to the Council (COM(2015)0646),

—

having regard to Article 113 of the Treaty on the Functioning of the European Union, pursuant to which the Council consulted Parliament (C8-0009/2016),

—

having regard to Rule 59 of its Rules of Procedure,

—

having regard to the report of the Committee on Economic and Monetary Affairs (A8-0063/2016),

1.

Approves the Commission proposal as amended;

2.

Regrets that the Commission published its proposal so late which means that the application of a minimum standard rate of VAT will be retroactive;

3.

Calls on the Commission to alter its proposal accordingly, in accordance with Article 293(2) of the Treaty on the Functioning of the European Union;

4.

Calls on the Council to notify Parliament if it intends to depart from the text approved by Parliament;

5.

Asks the Council to consult Parliament again if it intends to substantially amend the Commission proposal;

6.

Instructs its President to forward its position to the Council, the Commission and the national parliaments.

Amendment 1

Proposal for a directive

Article 1 — point 1

Directive 2006/112/EC

Article 97

Text proposed by the Commission

Amendment

From 1 January 2016 until 31 December 2017 , the standard rate may not be lower than 15 %.

From 1 January 2016 until 31 December 2018 , the standard rate may not be lower than 15 %.
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