Considerations on 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 - Main contents
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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 ... |
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| document | COM(2020)749  |
| date | December 18, 2020 |
(2) Divergent interpretation of the terms used in Directive 2006/112/EC are likely to result in instances of double taxation, entail legal uncertainty, additional costs for businesses and distortion of competition. Uniform interpretation of those terms at Union level is also necessary to facilitate application of Directive 2006/112/EC by the tax administrations and businesses.
(3) Article 291 of the Treaty on the Functioning of the European Union provides that where uniform conditions for implementing legally binding Union acts are needed those acts are to confer implementing powers on the Commission or, in duly justified specific cases, on the Council.
(4) In order to enhance the efficiency of the decision making process in the area of value added tax (VAT) and to contribute to a more uniform application of the Union VAT legislation implementing powers to determine the meaning of certain terms used in Directive 2006/112/EC should be conferred on the Commission.
(5) The implementing powers conferred on the Commission should not undermine the discretion left to the Member States for adoption of measures of national law necessary to implement some of the provisions of Directive 2006/112/EC. It is therefore necessary to clarify the scope of the implementing powers conferred on the Commission accordingly.
(6) The implementing powers in duly justified specific cases, on substantial matters particularly sensitive for Member States, should be assigned to the Council. This would in particular be the case regarding any implementing measures which might be needed regarding the provisions in Title I (“Subject matter and scope”), Title VIII (“Rates”) and Title XIII (“Derogations”) of the VAT Directive.
(7) In order to ensure uniform conditions for the implementation of the relevant provisions of Directive 2006/112/EC, implementing powers should be conferred on the Commission as regards the determination of the meaning of the terms used in certain provisions of that Directive. Those powers should be exercised in accordance with Regulation (EU) No 182/2011 of the European Parliament and of the Council 12 .
(8) Since the objective of this Directive, namely ensuring a more uniform application of the Union VAT legislation, cannot be sufficiently achieved by the Member States but can rather be better achieved at Union level, the Union may adopt measures, in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty on European Union. In accordance with the principle of proportionality as set out in that Article, this Directive does not go beyond what is necessary in order to achieve those objectives.
(9) Directive 2006/112/EC should therefore be amended accordingly.