5.2.2016   

EN

Official Journal of the European Union

C 45/173

P7_TA(2013)0175

Common system of value added tax as regards the treatment of vouchers *

European Parliament legislative resolution of 17 April 2013 on the proposal for a Council directive amending Directive 2006/112/EC on the common system of value added tax, as regards the treatment of vouchers (COM(2012)0206 — C7-0127/2012 — 2012/0102(CNS))

(Special legislative procedure — consultation)

(2016/C 045/34)

The European Parliament,

—

having regard to the Commission proposal to the Council (COM(2012)0206),

—

having regard to Article 113 of the Treaty on the Functioning of the European Union, pursuant to which the Council consulted Parliament (C7-0127/2012),

—

having regard to Rule 55 of its Rules of Procedure,

—

having regard to the report of the Committee on Economic and Monetary Affairs (A7-0058/2013),

1.

Approves the Commission proposal as amended;

2.

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;

3.

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

4.

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

5.

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

Amendment 1

Proposal for a directive

Recital 1

Text proposed by the Commission

Amendment

(1)

Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax lays down rules on the time and place of supply of goods and services, the taxable amount, the chargeability of value added tax (VAT) and the entitlement to deduction. Those rules are, however, not sufficiently clear or comprehensive to ensure consistency in the tax treatment of transactions involving vouchers to an extent which has undesirable consequences for the proper functioning of the internal market.

(1)

Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax lays down rules on the time and place of supply of goods and services, the taxable amount, the chargeability of value added tax (VAT) and the entitlement to deduction. Those rules are, however, not sufficiently clear or comprehensive to ensure consistency in the tax treatment of transactions involving vouchers to an extent which has undesirable consequences for the proper functioning of the internal market. In order to eradicate opportunities for tax evasion and tax fraud, to increase VAT collection from vouchers and hence increase public revenue, it is necessary to reinforce the scope, neutrality and transparency with regard to tax treatment of transactions involving vouchers.

Amendment 2

Proposal for a directive

Recital 2

Text proposed by the Commission

Amendment

(2)

To ensure certain and uniform treatment and to avoid inconsistencies, distortion of competition, double or non-taxation and to reduce the risk of tax avoidance, there is a need for specific rules applying to the VAT treatment of vouchers.

(2)

To ensure a well-functioning, effective and barrier-free internal market as well as certain and uniform treatment and thus to avoid inconsistencies, distortion of competition, double or non-taxation , ambiguity with regard to tax liability and to reduce the risk of tax avoidance and tax evasion , there is a need for specific rules applying to the VAT treatment of vouchers.

Amendment 3

Proposal for a directive

Recital 4

Text proposed by the Commission

Amendment

(4)

The VAT treatment of the transactions associated with vouchers is dependent upon the specific characteristics of the voucher. It is therefore necessary to distinguish between various types of vouchers and the distinctions need to be set out in Union legislation .

(4)

The VAT treatment of the transactions associated with vouchers is dependent upon the specific characteristics of the voucher. It is therefore necessary to distinguish between various types of vouchers and the distinct definitions need to be clarified in Union law .

Amendment 4

Proposal for a directive

Recital 5

Text proposed by the Commission

Amendment

(5)

A right to receive goods or services or to receive a discount is inherent in the nature of a voucher . This right may be assigned from one person to another before the voucher is eventually redeemed. To avoid the risk of double taxation, were the service represented by such a right to be taxed, it is necessary to establish that the assignment of this right and the redemption of goods or services should be regarded as one single transaction.

(5)

A voucher entitles the holder to receive goods or services or to receive a discount. This right may be assigned from one person to another before the voucher is eventually redeemed. To avoid the risk of double taxation, were the service represented by such a right to be taxed, it is necessary to establish that the assignment of this right and the redemption of goods or services should be regarded as one single transaction.

Amendment 5

Proposal for a directive

Recital 8

Text proposed by the Commission

Amendment

(8)

Vouchers are frequently distributed through an agent or pass through a distribution chain based on the purchase and the subsequent resale. In order to preserve neutrality, it is essential that the amount of VAT to be paid on the goods or services supplied in return for a voucher, remains intact. To assure this, the value of multi-purpose vouchers should be fixed upon issue.

(8)

Vouchers are frequently distributed through an agent or pass through a distribution chain based on the purchase and the subsequent resale. In order to preserve neutrality, it is essential that the amount of VAT to be paid on the goods or services supplied in return for a voucher, remains intact. To assure this, the nominal value of multi-purpose vouchers should be fixed upon issue.

Amendment 6

Proposal for a directive

Recital 10

Text proposed by the Commission

Amendment

(10)

It is necessary to clarify the tax treatment of the transactions linked to the distribution of multi-purpose vouchers. Where such vouchers are purchased below value to be resold at a higher price, the service of distribution should be taxed based on the margin made by the taxable person.

(10)

It is necessary to clarify the tax treatment of the transactions linked to the distribution of multi-purpose vouchers. Where such vouchers are purchased below nominal value to be resold at a higher price, the service of distribution should be taxed based on the margin made by the taxable person.

Amendment 7

Proposal for a directive

Recital 11

Text proposed by the Commission

Amendment

(11)

Vouchers may involve the supply of goods or services across borders. Should the chargeability differ between Member States, this could result in double taxation or non taxation. To prevent such situation, no derogation from the rule by which VAT is chargeable when the goods or the services are supplied should be allowed.

(11)

Vouchers may involve the supply of goods or services across borders. Should the chargeability differ between Member States, this could result in double taxation or non taxation. To prevent such situation and to clarify in which Member State tax has to be paid , no derogation from the rule by which VAT is chargeable when the goods or the services are supplied should be allowed.

Amendment 8

Proposal for a directive

Recital 15

Text proposed by the Commission

Amendment

(15)

In so far as the goods or services supplied upon redemption of a voucher are taxed, the taxable person is entitled to deduct the VAT incurred on expenditure in relation to the issue of the voucher. It should be clarified that this cost of VAT is deductible even if those goods or services are supplied by someone other than the issuer of the voucher.

(15)

In so far as the goods or services supplied upon redemption of a voucher are taxed, the taxable person is entitled to deduct the VAT incurred on expenditure in relation to the issue of the voucher , in accordance with Union law . It should be clarified that this cost of VAT is deductible even if those goods or services are supplied by someone other than the issuer of the voucher.

Amendment 9

Proposal for a directive

Article 1 — point 3

Directive 2006/112/EC

Chapter 5 — Article 30a — paragraph 1 — introductory part (new)

Text proposed by the Commission

Amendment

 

1.     For the purposes of this Chapter the following definitions shall apply:

Amendment 10

Proposal for a directive

Article 1 — point 3

Directive 2006/112/EC

Chapter 5 — Article 30a — paragraph 1 — point 1

Text proposed by the Commission

Amendment

1.    ‘Voucher’ shall mean an instrument carrying a right to receive a supply of goods or services, or to receive a price discount or rebate with regard to a supply of goods or services and where there is a corresponding obligation to fulfil this right.

(1)

‘Voucher’ means an instrument carrying a right to receive a supply of goods or services, or to receive a price discount, or rebate with regard to a supply of goods or services and where there is a corresponding obligation to fulfil this right;

Amendment 11

Proposal for a directive

Article 1 — point 3

Directive 2006/112/EC

Chapter 5 — Article 30a — paragraph 1 — point 2

Text proposed by the Commission

Amendment

‘ Single-purpose voucher’ shall mean a voucher carrying a right to receive a supply of goods or services where the supplier's identity, the place of supply and the applicable VAT rate for these goods or services is known at the time of issue of the voucher.

(2)‘

single-purpose voucher’ means a voucher carrying a right to receive a supply of goods or services where the supplier's identity, the place of supply and the applicable VAT rate for these goods or services is known at the time of issue of the voucher;

Amendment 12

Proposal for a directive

Article 1 — point 3

Directive 2006/112/EC

Chapter 5 — Article 30a — paragraph 1 — point 2 a (new)

Text proposed by the Commission

Amendment

 

(2a)

‘place of supply’ means the Member State in which the underlying supply of goods or services takes place;

Amendment 13

Proposal for a directive

Article 1 — point 3

Directive 2006/112/EC

Chapter 5 — Article 30a — paragraph 1 — point 3

Text proposed by the Commission

Amendment

‘ Multi-purpose voucher’ shall mean any voucher, other than a discount or rebate voucher, which does not constitute a single-purpose voucher.

(3)

‘multi-purpose voucher’ means any voucher, other than a discount or rebate voucher, which does not constitute a single-purpose voucher and which entitles the holder to receive goods or services where neither those goods or services nor the place of supply of the Member State where they are to be taxed are sufficiently identified and, as a consequence, the VAT treatment of the voucher cannot be determined with certainty at the date of the sale or issuance;

Amendment 14

Proposal for a directive

Article 1 — point 3

Directive 2006/112/EC

Chapter 5 — Article 30a — paragraph 1 — point 4

Text proposed by the Commission

Amendment

‘ Discount voucher’ shall mean a voucher carrying a right to receive a price discount or rebate with regard to a supply of goods or services.

(4)

‘discount voucher’ means a voucher carrying a right to receive a price discount or rebate with regard to a supply of goods or services which is expressed either as a percentage or as a fixed amount with a nominal value .

Amendment 15

Proposal for a directive

Article 1 — point 6

Directive 2006/112/EC

Chapter 5 — Article 74a — paragraph 1

Text proposed by the Commission

Amendment

1.   The taxable amount of the supply of goods or services redeemed against a multi-purpose voucher shall be equal to the nominal value of that voucher, or in the case of partial redemption, to that part of the nominal value which corresponds to the partial redemption of that voucher, less the amount of VAT related to the goods or services redeemed.

1.   The taxable amount of the supply of goods or services redeemed against a multi-purpose voucher shall be equal to the nominal value of that voucher in fact used to acquire those goods and services , or in the case of partial redemption, to that part of the nominal value which corresponds to the partial redemption of that voucher, less the amount of VAT related to the goods or services redeemed.

Amendment 16

Proposal for a directive

Article 2 — point 1

Text proposed by the Commission

Amendment

1.   Member States shall adopt and publish , by 1 January 2014 at the latest, the laws, regulations and administrative provisions necessary to comply with this Directive. They shall forthwith communicate to the Commission the text of those provisions.

1.   Member States shall adopt and publish the provisions necessary to comply with this Directive by 1 January 2014 . They shall immediately communicate to the Commission the text of those provisions.

They shall apply those provisions from 1 January 2015.

Member States shall apply those provisions from 1 January 2015.

When Member States adopt those provisions, they shall contain a reference to this Directive or be accompanied by such a reference on the occasion of their official publication. Member States shall determine how such reference is to be made.

When Member States adopt those provisions, they shall contain a reference to this Directive or be accompanied by such a reference on the occasion of their official publication. Member States shall determine how such reference is to be made.

Amendment 17

Proposal for a directive

Article 2 a (new)

Text proposed by the Commission

Amendment

 

Article 2a

 

By 1 January 2017, the Commission shall review the application of Directive 2006/112/EC and shall submit a report to the European Parliament and to the Council on its economic and fiscal impact. That report shall include an analysis of the impact of this Directive on the economies of the Member States.