VVD Europarty on-line

18 April 2001

OPINION OF THE COMMITTEE ON INDUSTRY, EXTERNAL TRADE, RESEARCH AND ENERGY

for the Committee on Economic and Monetary Affairs on the proposal for a Council directive on amending Directive 77/388/EEC with a view to simplifying, modernising and harmonising the conditions laid down for invoicing in respect of value added tax (COM(2000) 650 - C5?0008/2001 - 2000/0289((CNS))

Draftsman: Elly Plooij-van Gorsel

PROCEDURE
The Committee on Industry, External Trade, Research and Energy appointed Elly Plooij-van Gorsel draftsman at its meeting of 13 February 2001. It considered the draft opinion at its meetings of 27 March and 11 April 2001. At the last meeting it adopted the following amendments by unanimously.

The following were present for the vote: Carlos Westendorp y Cabeza chairman; Nuala Ahern and Peter Michael Mombaur vice-chairmen; Elly Plooij-van Gorsel draftsman; Maria del Pilar Ayuso González (for Marjo Matikainen-Kallström), David Robert Bowe (for Massimo Carraro), Yves Butel, Gérard Caudron, Giles Bryan Chichester, Nicholas Clegg, Dorette Corbey (for Norbert Glante), Elisa Maria Damião (for Erika Mann), Willy C.E.H. De Clercq, Harlem Désir, Concepció Ferrer, Colette Flesch, Christos Folias, Glyn Ford, Jacqueline Foster (for Guido Bodrato), Fiorella Ghilardotti (for Elena Valenciano Martínez-Orozco), Neena Gill (for François Zimeray), Alfred Gomolka (for Konrad K. Schwaiger), Michel Hansenne, Malcolm Harbour (for Renato Brunetta), Roger Helmer, Philippe A.R. Herzog (for Konstantinos Alyssandrakis), Hans Karlsson, Albert Dimitrios Koulourianos (for Fausto Bertinotti), Wolfgang Kreissl-Dörfler (for Myrsini Zorba), Peter Liese (for Werner Langen), Rolf Linkohr, Eryl Margaret McNally, Nelly Maes, Elizabeth Montfort, Luisa Morgantini, Angelika Niebler, Hervé Novelli (for Umberto Scapagnini), Reino Paasilinna, John Purvis, Godelieve Quisthoudt-Rowohl, Imelda Mary Read, Mechtild Rothe, Paul Rübig, Esko Olavi Seppänen, Astrid Thors, Claude Turmes (for Ilka Schröder), Jaime Valdivielso de Cué, W.G. van Velzen, Alejo Vidal-Quadras Roca, Dominique Vlasto, Anders Wijkman.


SHORT JUSTIFICATION

AMENDMENTS
The Committee on Industry, External Trade, Research and Energy calls on the Committee on Economic and Monetary Affairs, as the committee responsible, to incorporate the following amendments in its report:

Text proposed by the Commission Amendments by Parliament
Amendment 1
RECITAL 5 A (new)
(5 a) The competent national administrations shall ensure that SMEs' will not face any extra administrative burdens in order to comply with the directive.

Justification
The simplification of community legislation must also be translated for less administrative burdens for SMEs in order to strengthen their competitiveness
Amendment 2
ARTICLE 1, POINT 1, POINT (B), SUBPARAGRAPH 1, INDENT 8
Article 22, paragraph 3, point b, indent 8 (Directive 77/388/EEC)
- place of supply of goods or rendering of services; - deleted

Justification
It is unnecessary because the place of supply will be apparent from the description of goods or services supplied and the details provided of supplier and customer.
Amendment 3
ARTICLE 1, POINT 1, POINT (B), SUBPARAGRAPH 2
Article 22, paragraph 3, point b, subparagraph 2 (Directive 77/388/EEC)
Subject to notification of the Commission in advance, Member States may, however, in certain cases which they shall determine, dispense with some of the compulsory statements set out in the first subparagraph for invoices for smaller amounts. Member States may, however, in certain cases which they shall determine, dispense with some of the compulsory statements set out in the first subparagraph for invoices for smaller amounts.

Justification
Notification to the Commission is not necessary as it is an administrative burden for national administrations.
Amendment 4, by Imelda Mary Read
ARTICLE 1, POINT 1, POINT E, SUBPARAGRAPH 1
Article 22, paragraph 3, point e , subparagraph 1 (Directive 77/388/EEC)

For the purposes of points (c) and (d), transmission and storage of invoices "by electronic means" shall mean transmission and storage using electronic equipment for processing (including digital compression) and storage of data, and employing wires, radio transmission, optical technologies or other electromagnetic means. For the purposes of points (c) and (d), transmission and storage of invoices "by electronic mean" shall mean transmission and storage using electronic equipment for processing (including digital compression) and storage of date, and employing wires, radio transmission, optical technologies or other electromagnetic means. For this purposes, "transmission" shall include delivery of invoices by means of internet technology.

Justification
The definition implies a transmission of data by the supplier, while web-based technology allows for the supplier to access the customer's web site and provide an invoice there. It could be argued that there is no transmission of an invoice in these circumstances -only the transmission of a password to enter the site- and that therefore this type of system is outside the scope of the draft directive. Member States should not have the opportunity to insist on EDI or other such narrow forms of electronic transmission.

Amendment 5
ARTICLE 2, PARAGRAPH 1
1. Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with this Directive before 1 July 2001. They shall forthwith inform the Commission thereof. 1. Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with this Directive before 1 July 2002.

Justification
The current proposal will surely not be adopted in this first semester of this year. It could also be helpful to let the entry to force be later due to the introduction of the Euro in February 2002. The companies would be than in a position to carry out all the necessary changes at once.