SECRETARIAT-GENERAL
Directorate F – Relations with other institutions
Brussels, 10 January 2018
SP(2018)8 final
Commission communication on the action taken on opinions and resolutions adopted by Parliament at theNovemberI and II 2017 part-sessions
THE FIRST PART OF THIS COMMUNICATION INFORMS PARLIAMENT OF THE ACTION TAKEN BY THE COMMISSION ON AMENDMENTS ADOPTED BY PARLIAMENT RELATING TO PROPOSED LEGISLATION DURING THE NOVEMBER2017 PART-SESSIONS.
IN THE SECOND PART THE COMMISSION LISTS A NUMBER OF NON-LEGISLATIVE RESOLUTIONS ADOPTED BY PARLIAMENT DURING THE SAME PART-SESSIONS, WITH EXPLANATIONS AS TO WHY IT WILL NOT BE RESPONDING FORMALLY.
CONTENTS
PART ONE – Legislative Opinions / p. 4Ordinary legislative procedure - First reading
Cooperation between national authorities responsible for the enforcement of consumer protection laws / p. 5
Olga SEHNALOVÁ – A8-0077/2017
European statistical system: territorial typologies (Tercet) / p. 6
Iskra MIHAYLOVA – PE A8-0231/2017
Recognition of professional qualifications in inland navigation / p.7
Gesine MEISSNER– A8-0338/2016
Protection against dumped and subsidised imports from countries not members of the EU
Salvatore CICU – A8-0236/2017 / p. 8
Intelligent transport systems in the field of road transport: period for adopting delegated acts
Gesine MEISSNER – A8-0332/2017 / p. 9
Instrument contributing to stability and peace
Arnaud DANJEAN – A8-0261/2017 / p.10
Leverage ratio, the net stable funding ratio, requirements for own funds and eligible liabilities, counterparty credit risk, market risk, exposures to central counterparties, exposures to collective investment undertakings, large exposures, reporting and disclosure requirements
Peter SIMON – A8-0255/2017 / p.11
Ranking of unsecured debt instruments in insolvency hierarchy
Gunnar HÖKMARK – A8-0302/2017 / p.12
Special legislative procedure –Consultation
Administrative cooperation and combating fraud in the field of value added taxLuděk NIEDERMAYER – A8-0306/2017 / p.13
Certain value added tax obligations for supplies of services and distance sales of goods
Sorin IVAN – A8-0307/2017 / p.15
PART TWO – Non-legislative resolutions / p. 18
Part One
Legislative opinions
ORDINARY LEGISLATIVE procedure – First reading
Follow up to the European Parliament legislative resolution of 14 November 2017 on
the proposal for a Regulation of the European Parliament and of the Council on cooperation between national authorities responsible for the enforcement
of consumer protection laws
2016/0148(COD)
1.Rapporteur: Olga SEHNALOVÁ (S&D/CZ)
2.EP reference number:A8-0077/2017 / P8_TA-PROV(2017)0426
3.Date of adoption of the resolution:14 November 2017
4.Subject:Regulation on cooperation between national authorities responsible for the enforcement of consumer protection laws
5.Interinstitutional reference number:2016/0148(COD)
6.Legal basis:Article 114 of the Treaty on the Functioning of the European Union
7.Competent Parliamentary Committee:Committee on the Internal Market and Consumer Protection (IMCO)
8.Commission's position:The Commission can accept all amendments.
9.Outlook for amendment of the proposal:There is no need for a formal modified proposal, as there is already agreement between the European Parliament and Council, endorsed by the Commission.
10.Outlook for the adoption of Council's position:Political agreement was reached on 21 June 2017 and the proposal was adopted by the Council on 4 December 2017.
ORDINARY LEGISLATIVE procedure – First reading
Follow-up to the European Parliament legislative resolution of 14November 2017on
the proposal for a Regulation of the European Parliament and of the Council amending Regulation (EC) No 1059/2003 as regards the territorial typologies (Tercet)
2016/0393(COD)
1.Rapporteur: Iskra MIHAYLOVA (ALDE/BG)
2.EP reference number:A8-0231/2017 /P8_TA-PROV(2017)0424
3.Date of adoptionof the resolution:14 November 2017
4.Subject:Territorial typologies
5.Interinstitutional reference number:2016/0393(COD)
6.Legal basis:Article 338(1) of the Treaty on the Functioning of the European Union
7.Competent Parliamentary Committee: Committee on Regional Development (REGI)
8.Commission's position:The Commission can accept all amendments as agreed in the trilogue meeting of 26 September 2017.
9.Outlook for amendment of the proposal:There is no need for a formal modified proposal, as there is already agreement between the European Parliament and Council, endorsed by the Commission.
10.Outlook for the adoption of Council's position:After the positive vote of the European Parliament, the Council adopted the proposal on 4 December 2017.
ORDINARY LEGISLATIVE procedure – First reading
European Parliament legislative resolution of 14 November 2017 on
the proposal for a directive of the European Parliament and of the Council on
the recognition of professional qualifications in inland navigation and repealing
Council Directive 96/50/EC and Council Directive 91/672/EEC
2016/0050(COD)
1.Rapporteur: Gesine MEISSNER (ALDE/DE)
2.EP reference number:A8-0338/2016/P8_TA-PROV(2017)0425
3.Date of adoption of the resolution: 14 November 2017
4.Subject: Recognition of professional qualifications in inland navigation
5.Interinstitutional reference number: 2016/0050(COD)
6.Legal basis: Article 91(1) ofthe Treaty on the Functioning of the European Union
7.Competent Parliamentary Committee: Committee on Transport and Tourism (TRAN)
8.Commission's position: The Commission can accept all amendments.
9.Outlook for amendment of the proposal: There is no need for a formal modified proposal, as there is agreement between the European Parliament and Council, endorsed by the Commission.
10.Outlook for the adoption of Council's position: On 4 December 2017, the Council adopted the proposal as amended by the European Parliament.
ORDINARY LEGISLATIVE procedure – First reading
Follow-up to the European Parliament legislative resolution of 15November 2017 on
the proposal for a Regulation of the European Parliament and of the Council amending Regulation (EU) 2016/1036 on protection against dumped imports from countries not members of the European Union and Regulation (EU) 2016/1037 on protection against subsidised imports from countries not members of the European Union
2016/0351(COD)
1.Rapporteur: Salvatore CICU (EPP/IT)
2.EP reference number:A8-0236/2017/ P8_TA-PROV(2017)0437
3.Date of adoption of the resolution:15 November 2017
4.Subject:Protection against dumped and subsidised imports from countries not members of the EU
5.Interinstitutional reference number:2016/0351 (COD)
6.Legal basis:Article 207(2) of the Treaty on the Functioning of the European Union
7.Competent Parliamentary Committee:Committee on International Trade (INTA)
8.Commission's position:The Commission can accept all amendments.
9.Outlook for amendment of the proposal:There is no need for a formal modified proposal, as there is already agreement between the European Parliament and Council, endorsed by the Commission.
10.Outlook for the adoption of Council's position:Political agreement in trilogues was reached on 3 October 2017. The Council adopted the proposal on 4 December 2017.
ORDINARY LEGISLATIVE procedure – First reading
Follow-up to theEuropean Parliament legislative resolution of 15 November 2017 on
the proposal for a decision of the European Parliament and of the Council
amending Directive 2010/40/EU as regards the period for adopting delegated acts
2017/0060(COD)
1.Rapporteur: Gesine MEISSNER (ALDE/DE)
2.EP reference number:A8-0332/2017/P8_TA-PROV(2017)0429
3.Date of adoption of the resolution: 15 November 2017
4.Subject: The period for adopting delegated acts
5.Interinstitutional reference number: 2017/0060(COD)
6.Legal basis: Article 91 of theTreaty on the Functioning of the European Union
7.Competent Parliamentary Committee: Committee on Transport and Tourism (TRAN)
8.Commission's position: The Commission can accept all amendments.
9.Outlook for amendment of the proposal: There is no need for a formal modified proposal, as there is agreement between the European Parliament and Council, endorsed by the Commission.
10.Outlook for the adoption of Council's position: Council adopted the proposal on 4 December 2017.
ORDINARY LEGISLATIVE procedure – First reading
Follow-up to theEuropean Parliament legislative resolution of 30 November 2017on
the proposal for a Regulation of the European Parliament and of the Council amending Regulation (EU) No 230/2014 of the European Parliament and of the Council of
11 March 2014 establishing an instrument contributing to stability and peace
2016/0207(COD)
1.Rapporteur: Arnaud DANJEAN (EPP/FR)
2.EP reference number:A8-0261/2017 /P8_TA-PROV(2017)0469
3.Date of adoption of the resolution:30 November 2017
4.Subject: Instrument contributing to stability and peace(Capacity building in support of development andsecurity for development/CBSD amendment)
5.Interinstitutional reference number:2016/0207(COD)
6.Legal basis: Articles 209(1) and 212(2)of the Treaty on the Functioning of the European Union
7.Competent Parliamentary Committee:Committeeon Foreign Affairs (AFET)
8.Commission's position:The Commission can accept all amendments.
9.Outlook for amendment of the proposal:There is no need for a formal modified proposal, as there is already agreement between the European Parliament and Council, endorsed by the Commission.
10.Outlook for the adoption of Council's position: Political agreement was reached on 18 October 2017. The Council adopted the proposal on 7December2017. The legislative act was signed on 12 December 2017. It was published on 15 December 2017 and entered into force on 16 December 2017.
ORDINARY LEGISLATIVE procedure – First reading
Follow-up to theEuropean Parliament legislative resolution of 30 November 2017 on
the proposal for a Regulation of the European Parliament and of the Council amending Regulation (EU) No 575/2013 as regards the leverage ratio, the net stable funding ratio, requirements for own funds and eligible liabilities, counterparty credit risk, market risk, exposures to central counterparties, exposures to collective investment undertakings, large exposures, reporting and disclosure requirements and amending Regulation (EU) No 648/2012
2016/0360B(COD)
1.Rapporteur: Peter SIMON (S&D/DE)
2.EP reference number:A8-0255/2017 / P8_TA-PROV(2017)0468
3.Date of adoption of the resolution:30 November 2017
4.Subject:Transitional arrangements for mitigating the impact of the introduction of International Financial Reporting Standard 9 on own funds and for the large exposures treatment of certain public sector exposures denominated in currencies of other Member States
5.Interinstitutional reference number:2016/0360B(COD)
6.Legal basis: Article 114 of the Treaty on the Functioning of the European Union
7.Competent Parliamentary Committee:Committee on Economic and Monetary Affairs (ECON)
8.Commission's position:The Commission can accept all amendments.
9.Outlook for amendment of the proposal: There is no need for a formal modified proposal, as there is already agreement between the European Parliament and Council, endorsed by the Commission.
10.Outlook for the adoption of Council's position: Political agreement was reached on 25October 2017. The Council adopted the proposal on 7December 2017.
1
ORDINARY LEGISLATIVE procedure – First reading
Follow-up to the European Parliament legislative resolution of 30 November 2017 on
the proposal for a Directive of the European Parliament and of the Council on amending Directive 2014/59/EU of the European Parliament and of the Council
as regards the ranking of unsecured debt instruments in insolvency hierarchy
2016/0363(COD)
1.Rapporteur: Gunnar HÖKMARK (EPP/SE)
2.EP reference number: A8-0302/2017 / P8_TA-PROV(2017)0470
3.Date of adoption of the resolution:30 November 2017
4.Subject: Directive on the ranking of unsecured debt instruments in insolvency hierarchy, amending the Bank Recovery and Resolution Directive (BRRD)
5.Interinstitutional reference number: 2016/0363(COD)
6.Legal basis: Article 114 of the Treaty on the Functioning of the European Union
7.Competent Parliamentary Committee: Committee on Economic and Monetary Affairs (ECON)
8.Commission's position: The Commission can accept all amendments.
9.Outlook for amendment of the proposal: There is no need for a formal modified proposal, as there is already agreement between the European Parliament and Council, endorsed by the Commission
10.Outlook for the adoption of Council's position: Political agreement was reached on 25 October 2017. The Council adopted the proposal on 7 December 2017.
SPECIAL LEGISLATIVE PROCEDURE – Consultation
Follow-up to theEuropean Parliament legislative resolution of 30 November 2017 on
the proposal for a Council Regulation amending Regulation (EU) No 904/2010 on administrative cooperation and combating fraud in the field of value added tax
2016/0371(CNS)
1.Rapporteur: Luděk NIEDERMAYER (EPP/CZ)
2.EP reference number: A8-0306/2017 / P8_TA-PROV(2017)0472
3.Date of adoption of the resolution: 30 November 2017
4.Subject: Administrative cooperation and combating fraud in the field of value added tax
5.Interinstitutional reference number: 2016/0371(CNS)
6.Legal basis: Article 113 of the Treaty on the Functioning of the European Union
7.Competent Parliamentary Committee: Committee on Economic and Monetary Affairs (ECON)
8.Commission's position:
The Commission can partially accept the amendments of the Parliament on this proposal.
a)Amendments 1 and 5 on further measures for closing the VAT gap and to combat VAT fraud in the Union
These proposals are two of the proposals listed in the Commission VAT Action Plan. Further proposals have been made addressing, amongst others, VAT fraud in the Union (e.g. COM(2017)569 on the definitive VAT regimeand COM(2017)706 on the administrative cooperation in the field of VAT). Therefore, the Commission cannot accept the amendments proposed.
b)Amendments 2 and 8 on the collection fee
These amendments add currency conversion rules to the recital concerning the collection fee inviting the Commission to conduct a review of the fee to ensure its viability and cost effectiveness.
Currency conversion rules are not necessary as the amounts collected by a Member State on behalf of other Member States in a currency other than the Euro are converted into Euro before being transferred in accordance with the rules already laid down in Article 45 of Regulation (EU) 904/2010. Therefore, the Commission cannot accept the amendments proposed.
c)Amendments 3, 9 and 10 on statistical data
These amendments which relate to the provision granting the Commission access to statistical information stored in Member States' electronic systems can be partially accepted. Amendment 3 adds a provision to the recital concerned stating that Member States should be encouraged to make such information available to other relevant national authorities. Amendment 9 suggests limiting the information to what is necessary for relevant statistical purposes. Amendment 10 intends to make sure that the extraction of data does not impose an unnecessary burden on Member States.
Article 55 of Regulation (EU) 904/2010 already lays down rules concerning the use of information for purposes other than the correct application of VAT; therefore amendment 3 is not necessary and thus, cannot be accepted by the Commission. Amendment 9 is accepted and has been taken on board during Council discussions.The text of the provision now refers to the extraction of information "for aggregated statistical and diagnostic purposes". Amendment 10 cannot be accepted, as the provision only concerns the collection of data that can automatically be extracted by the Commission from the messages exchanged between Member States using the secured communication network.
d)Amendment 4 on communication between the Commission and Member States
This amendment adds a recital stating that "Communication between the Commission and Member States should be adequate and effective, with a view to attaining the objectives of this Regulation in a timely manner."
Article 49 of Regulation (EU) 904/2010 already lays down rules concerning the relations between the Commission and Member States. More generally, it is foreseen that after the adoption of the proposal, the Commission will start preparing implementation rules taking into account the principles of Better Regulation, consulting businesses concerned and Member States in the preparation of these rules. Therefore, the Commission cannot accept amendment 4.
e)Amendment 6 on electronic exchange of information between Member States
Amendment 6 adds a provision to Article 47a stating that Member States shall exchange all information referred to in Subsection 2 without delays, unless expressly stated otherwise.
Subsection 2 contains the provisions covering the electronic exchanges of information between Member States relating to the functioning of the One Stop Shop (e.g. exchange of VAT identification and VAT return data). Where necessary, time limits for these exchanges of information are already laid down in these provisions.Therefore, the Commission cannot accept amendment 6.
f)Amendment 7 on administrative enquiries
Amendment 7 completes the provision providing that each Member State shall communicate to the other Member States and the Commission the details of the competent person responsible for the coordination of administrative enquiries, adding that this information shall be published on the website of the Commission.
The Commission' position is that information on the person responsible for coordinating enquiries in the Member States is not relevant for the general public. Such information is exchanged between Member States through a dedicated tool with restricted access (CircaBC). Therefore, the Commission cannot accept amendment 7.
9.Outlook for amendment of the proposal and the adoption:
The Commission will not table a modified proposal as the proposal was adopted by the Council on 5 December 2017.
SPECIAL LEGISLATIVE PROCEDURE – Consultation
Follow-up to theEuropean Parliament legislative resolution of 30 November 2017 on
the proposal for a Council directive amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services
and distance sales of goods
2016/0370(CNS)
1.Rapporteur: Cătălin Sorin IVAN (S&D/RO)
2.EP reference number: A8-0307/2017 / P8_TA-PROV(2017)0471
3.Date of adoption of the resolution: 30 November 2017
4.Subject: Certain value added tax obligations for supplies of services and distance sales of goods
5.Interinstitutional reference number: 2016/0370(CNS)
6.Legal basis: Article 113 of the Treaty on the Functioning of the European Union
7.Competent Parliamentary Committee: Committee on Economic and Monetary Affairs (ECON)
8.Commission's position:
The Commission can partially accept the amendments of the European Parliament on this proposal.
a)Amendments 1 and 6 on further measures for closing the VAT gap and to combat VAT fraud in the Union
These proposals are two of the proposals listed in the Commission VAT Action Plan. Further proposals have been made, addressing, amongst others, VAT fraud in the Union (e.g. COM(2017)569 on the definitive VAT regime and COM(2017)706 on the administrative cooperation in the field of VAT).Therefore, the Commission cannot accept the amendments proposed.
b)Amendments 2 and 10 on record keeping requirements for taxable persons using the One Stop Shop (OSS)
Amendments 2 and 10 propose a five year period for record keeping instead of applying the period applicable in the Member State of identification of the taxable person.
It is more appropriate to apply the same period of time as the one applicable for other transactions subject to VAT in the country where a person is registered so as to ensure that a taxable person established in the EU who is using the OSS is subject to the same record keeping requirements for his/ her supplies declared using the OSS and other supplies declared in his/ her normal VAT return. Therefore, the Commission cannot accept these amendments.
c)Amendments 5, 11, 12, 20 and 21 on the date of entry into application
Amendments 5, 11, 12, 20 and 21 propose shifting the entry into application of the extended One Stop Shop from 1/1/2021 to 1/4/2021, giving three additional months to business to adapt their IT systems.
Although the Commission understands the concerns of the European Parliament related to the effective enforcement of IT systems, the proposed application date already accounts for the time needed to put in place detailed implementing provisions, to allow Member States and businesses to adapt their IT systems and to carry out an information campaign prior to application. Therefore, the Commission cannot accept these amendments.