30.8.2018 |
EN |
Official Journal of the European Union |
C 307/205 |
P8_TA(2017)0233
Rates of value added tax applied to books, newspapers and periodicals *
European Parliament legislative resolution of 1 June 2017 on the proposal for a Council directive amending Directive 2006/112/EC, as regards rates of value added tax applied to books, newspapers and periodicals (COM(2016)0758 — C8-0529/2016 — 2016/0374(CNS))
(Special legislative procedure — consultation)
(2018/C 307/41)
The European Parliament,
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having regard to the Commission proposal to the Council (COM(2016)0758), |
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having regard to Article 113 of the Treaty on the Functioning of the European Union, pursuant to which the Council consulted Parliament (C8-0529/2016), |
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having regard to Rule 78c of its Rules of Procedure, |
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having regard to the report of the Committee on Economic and Monetary Affairs and the opinion of the Committee on Culture and Education (A8-0189/2017), |
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; |
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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 (new)
Text proposed by the Commission |
Amendment |
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Amendment 2
Proposal for a directive
Recital 1
Text proposed by the Commission |
Amendment |
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Amendment 3
Proposal for a directive
Recital 1 a (new)
Text proposed by the Commission |
Amendment |
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Amendment 4
Proposal for a directive
Recital 2
Text proposed by the Commission |
Amendment |
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Amendment 5
Proposal for a directive
Recital 2 a (new)
Text proposed by the Commission |
Amendment |
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Amendment 6
Proposal for a directive
Recital 3
Text proposed by the Commission |
Amendment |
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Amendment 7
Proposal for a directive
Recital 3 a (new)
Text proposed by the Commission |
Amendment |
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Amendment 8
Proposal for a directive
Recital 5
Text proposed by the Commission |
Amendment |
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Amendment 9
Proposal for a directive
Recital 5 a (new)
Text proposed by the Commission |
Amendment |
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Amendment 10
Proposal for a directive
Recital 6 a (new)
Text proposed by the Commission |
Amendment |
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Amendment 11
Proposal for a directive
Recital 6 b (new)
Text proposed by the Commission |
Amendment |
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Amendment 12
Proposal for a directive
Article 1 — paragraph 1 — point 3
Directive 2006/112/EC
Annex III — point 6
Text proposed by the Commission |
Amendment |
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Amendment 13
Proposal for a directive
Article 2 a (new)
Text proposed by the Commission |
Amendment |
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Article 2 a Monitoring The European Commission shall, by … [three years after the entry into force of this Directive], produce a report identifying the Member States that have adopted similar reduced or super-reduced VAT rates for books, newspapers and periodicals and their electronic equivalent, and evaluate the impact of those measures in terms of budgetary implications and development of the cultural sector. |
(7) Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ L 347, 11.12.2006, p. 1).
(7) Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ L 347, 11.12.2006, p. 1).
(7a) Texts adopted, P7_TA(2011)0436.
(8) COM(2015)0192 final
(8) COM(2015)0192 final.
(9) COM(2016)0148 final
(9) COM(2016)0148 final.
(9a) Directive … of the European Parliament and of the Council on certain permitted uses of works and other subject-matter protected by copyright and related rights for the benefit of persons who are blind, visually impaired or otherwise print disabled and amending Directive 2001/29/EC on the harmonisation of certain aspects of copyright and related rights in the information society (COM(2016)0596 final, 2016/0278(COD)) (OJ …, p. …).