Legal provisions of COM(2020)749 - Amendment Directive 2006/112 as regards conferral of implementing powers to the Commission to determine the meaning of the terms used in certain provisions of that Directive

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dossier COM(2020)749 - Amendment Directive 2006/112 as regards conferral of implementing powers to the Commission to determine the meaning of the ...
document COM(2020)749 EN
date December 18, 2020


Article 1

Directive 2006/112/EC is amended as follows:

(1) Article 397 is replaced by the following:

‘Article 397

The Council, acting unanimously on a proposal from the Commission, may adopt:

(a)any measures necessary to implement the provisions in Titles I, VIII, XIII, and in Annexes III, IV, V and X of this Directive;

(b)any measures necessary to implement the provisions in the Titles and Annexes of this Directive not mentioned in point (a), in so far as those measures do not entail determination of the meaning of the terms used therein.

(2) in Chapter 1 of Title XIV, the following Article 397a is inserted:

‘Article 397a

1. The Commission may, by means of implementing acts, determine the meaning of the terms used in the following provisions:

(a)as regards the taxable persons for the purposes of VAT, the provisions in Title III and Annex I;

(b)as regards the transactions that are taxable for VAT purposes, the provisions in Title IV;

(c)as regards the place of taxable transactions, the provisions in Title V and Annex II;

(d)as regards the chargeable event and the chargeability of VAT, the provisions in Title VI;

(e)as regards the taxable amount of VAT, the provisions in Title VII;

(f)as regards the exemptions from VAT, the provisions in Title IX;

(g)as regards the deductions from VAT, the provisions in Title X;

(h)as regards the obligations of taxable persons and certain non-taxable persons, the provisions in Title XI and Annex VI;

(i)as regards the special schemes of the tax, the provisions in Title XII and Annexes VII, VIII and IX.

The first subparagraph shall not apply to the following provisions:

(a)provisions that allow Member States to exercise an option, in so far as the decision to exercise that option is concerned;

(b)provisions containing express reference to terms to be defined by the Member States, in so far as the definition of the meaning of those terms is concerned;

(c)provisions where conditions, procedures and rules are to be determined by the Member States, in so far as those conditions, procedures and rules are concerned;

(d)provisions on procedures for recognitions and authorisations to be granted by the Member States, in so far as those procedures are concerned;

(e)provisions on the tax reference number in Article 239.

The implementing acts referred to in the first subparagraph shall be adopted in accordance with the examination procedure referred to in Article 398a(2).

2. Where the provisions of the Commission implementing acts adopted in accordance with paragraph 1 of this Article have the same scope as the provisions of implementing measures adopted by the Council in accordance with Article 397 of this Directive as amended by Council Directive (EU) 2020/285*, the Council shall delete the relevant provisions in its implementing measures.


_______________________________

* Council Directive (EU) 2020/285 of 18 February 2020 amending Directive 2006/112/EC on the common system of value added tax as regards the special scheme for small enterprises and Regulation (EU) No 904/2010 as regards the administrative cooperation and exchange of information for the purpose of monitoring the correct application of the special scheme for small enterprises (OJ L 62, 2.3.2020, p. 13).


(3) in Title XIV, the title of Chapter 2 is replaced by the following:

‘CHAPTER 2

Committees’;


(4) in Chapter 2 of Title XIV, the following Article 398a is inserted:

‘Article 398a

1. The Commission shall be assisted by a committee. That committee shall be a committee within the meaning of Regulation (EU) No 182/2011.

2. Where reference is made to this paragraph, Article 5 of Regulation (EU) No 182/2011 shall apply. ’

Contents

Article 2

This Directive shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.

Article 3

This Directive is addressed to the Member States.