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C 232/302 Official Journal of the European Communities EN 17.8.

2001

Thursday 14 December 2000

European Parliament legislative resolution on the proposal for a European Parliament and Council
regulation amending Regulation (EEC) No 218/92 on administrative cooperation in the field of
indirect taxation (VAT) (COM(2000) 349 ( C5-0298/2000 ( 2000/0147(COD))

(Codecision procedure: first reading)

The European Parliament,

 having regard to the Commission proposal to the European Parliament and the Council
(COM(2000) 349) (1),

 having regard to Article 251(2) of the EC Treaty and Article 95 of the EC Treaty, pursuant to which
the Commission submitted the proposal to Parliament (C5-0298/2000),

 having regard to Rule 67 of its Rules of Procedure,

 having regard to the report of the Committee on Economic and Monetary Affairs (A5-0362/2000),

1. Approves the Commission proposal as amended;

2. Asks to be consulted again should the Commission intend to amend its proposal substantially or
replace it with another text;

3. Instructs its President to forward its position to the Council and Commission.

(1) OJ C 337 E, 28.11.2000, p. 63.

2.
Proposal for a Council directive amending Directive 77/388/EEC as regards the value added tax
arrangements applicable to certain services supplied by electronic means (COM(2000) 349 (
C5-0467/2000 ( 2000/0148(CNS)

The proposal was amended as follows:

TEXT PROPOSED AMENDMENTS


BY THE COMMISSION (1) BY PARLIAMENT

(Amendment 4)
Recital 5a(new)
(5a) In order to ensure a fair sharing of VAT revenues
resulting from transactions between non-EU suppliers
registered in one Member State and non-taxable persons
in another Member State, a system of refunds between
Member States should be introduced.

(Amendment 5)
Recital 9a (new)
(9a) Permanent monitoring by the Commission of the
state of play as regards implementation of the legislation
in the Member States is needed in order to ensure there is
no distortion of the market. The European Parliament and
the Council should be kept informed.

(Amendment 6)
Recital 10a (new)
(10a) Further analysis is needed of the VAT treatment of
electronic services.

(1) OJ C 337 E, 28.11.2000, p. 65.