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EUROPEAN COMMISSIONSECRETARIAT-GENERAL

Directorate B – Decision-making & Collegiality

Brussels, 21 November 2018

SP(2018) 755 final

Commission communication on the action taken on positions and resolutions adopted by the European Parliament at the October

I and II 2018 part-sessions

Commission européenne, B-1049 Bruxelles – Belgique, Téléphone : (32-2) 299 11 11.

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 OCTOBER I AND II 2018 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.

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CONTENTS

PART ONE – LEGISLATIVE OPINIONS p. 5

ORDINARY LEGISLATIVE PROCEDURE – FIRST READING

Audiovisual Media Services p. 6Sabine VERHEYEN and Petra KAMMEREVERT – A8-0192/2017

European Union Agency for Criminal Justice Cooperation (Eurojust) p.7Axel VOSS – A8-0320/2017

Mutual recognition of freezing and confiscation orders p.8Nathalie GRIESBECK – A8-0001/2018

Free flow of non-personal data in the European Union p. 9Anna-Maria CORAZZA BILDT – A8-0201/2018

Use of the Schengen Information System (SIS) for the return of illegally staying third country nationals

p. 10

Jeroen LENAERS – A8-0348/2017

Schengen Information System (SIS) in the field of border checks p. 11Carlos COELHO – A8-0347/2017

Schengen Information System (SIS) in the field of police cooperation and judicial cooperation in criminal matters

p. 12

Carlos COELHO – A8-0349/2017

Medicated feed: manufacture, placing on the market and use p. 13Clara Eugenia AGUILERA GARCÍA – A8-0075/2016

Medicinal products for human use: authorisation and supervision p. 14Claudiu Ciprian TĂNĂSESCU – A8-0035/2016

Veterinary medicinal products p. 15Françoise GROSSERÊTE – A8-0046/2018

European Banking Authority (EBA): location of the seat p. 16Othmar KARAS and Pervenche BERÈS – A8-0153/2018

European Medicines Agency (EMA): location of the seat p. 17Giovanni LA VIA – A8-0063/2018

Charging of heavy goods vehicles for the use of certain infrastructures p. 18Christine REVAULT D'ALLONNES BONNEFOY – A8-0202/2018

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SPECIAL LEGISLATIVE PROCEDURE – CONSULTATION

Harmonising and simplifying certain rules in the value added tax system p. 21Jeppe KOFOD – A8-0280/2018

Rates of value added tax p. 25Tobor SZANYI – A8-0279/2018

Alcohol and alcoholic beverages: harmonisation of the structures of excise duties p. 28Miguel VIEGAS – A8-0307/2018

PART TWO – NON-LEGISLATIVE RESOLUTIONS p. 29

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Part OneLegislative opinions

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ORDINARY LEGISLATIVE PROCEDURE – First reading

Follow up to the European Parliament legislative resolution on the proposal for a Directive of the European Parliament and of the Council amending

Directive 2010/13/EU on the coordination of certain provisions laid down by law, regulation or administrative action in Member States concerning the provision

of audiovisual media services in view of changing market realities

1. Rapporteurs: Sabine VERHEYEN (EPP / DE), Petra KAMMEREVERT (S&D / DE)

2. Reference numbers: 2016/0151 (COD), A8-0192/2017, P8_TA-PROV(2018)0364

3. Date of adoption of the resolution: 2 October 2018

4. Legal basis: Articles 53(1) and 62 of the Treaty on the Functioning of the European Union

5. Competent Parliamentary Committee: Committee on Culture and Education (CULT)

6. Commission's position: Accepts all amendments.

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Follow up to the European Parliament legislative resolution onthe proposal for a regulation of the European Parliament and of the Council on

the European Union Agency for Criminal Justice Cooperation (Eurojust)

1. Rapporteur: Axel VOSS (EPP / DE)



4. Legal basis: Article 85 of the Treaty on the Functioning of the European Union

5. Competent Parliamentary Committee: Committee on Civil Liberties, Justice and Home Affairs (LIBE)

6. Commission's position: Accepts all amendments. The Commission tabled the following statement:

"The Commission regrets that on several points, the co-legislators have decided to deviate from the approach agreed in the Joint Statement of the European Parliament, the Council of the EU and the European Commission on decentralised agencies of 19 July 2012, without providing the necessary justification. This relates in particular to the number of Commission representatives in the College/Management Board and the procedure for appointing and dismissing the Administrative Director of Eurojust. The Commission will assess the impact of those deviations on the functioning of the Agency at the appropriate opportunity. They should not be considered as a precedent for other agencies."

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Follow up to the European Parliament legislative resolution onthe proposal for a regulation of the European Parliament and of the Council on

the mutual recognition of freezing and confiscation orders

1. Rapporteur: Nathalie GRIESBECK (ALDE / FR)



4. Legal basis: Article 82(1), second subparagraph, point (a) of the Treaty on the Functioning of the European Union



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ORDINARY LEGISLATIVE PROCEDURE -- First reading

European Parliament legislative resolution of 4 October 2018 on the proposal for a regulation of the European Parliament and of the Council on a framework

for the free flow of non-personal data in the European Union

1. Rapporteur: Anna-Maria CORAZZA BILDT (EPP / SE)




5. Competent Parliamentary Committee: Committee on Internal Market and Consumer Protection (IMCO)


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http://www.europarl.europa.eu/sides/getDoc.do?type=TA&reference=P8-TA-2018-0381&language=EN&ring=A8-2018-0201

http://www.europarl.europa.eu/sides/getDoc.do?type=TA&reference=P8-TA-2018-0381&language=EN&ring=A8-2018-0201


Follow up to the European Parliament legislative resolution on the proposal for a regulation of the European Parliament and of the Council on the use of the

Schengen Information System for the return of illegally staying third-country nationals

1. Rapporteur: Jeroen LENAERS (EPP / NL)



4. Legal basis: Article 79(2)(c) of the Treaty on the Functioning of the European Union



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Follow up to the European Parliament legislative resolution on the proposal for a regulation of the European Parliament and of the Council on the establishment,

operation and use of the Schengen Information System (SIS) in the field of border checks, amending Regulation (EU) No 515/2014 and repealing Regulation (EC)

No 1987/2006

1. Rapporteur: Carlos COELHO (EPP / PT)



4. Legal basis: Articles 77(2)(b) and (d) and 79(2) of the Treaty on the Functioning of the European Union



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Follow up to the European Parliament legislative resolution on the proposal for a regulation of the European Parliament and of the Council on the establishment,

operation and use of the Schengen Information System (SIS) in the field of police cooperation and judicial cooperation in criminal matters, amending Regulation (EU)

No 515/2014 and repealing Regulation (EC) No 1986/2006, Council Decision 2007/533/JHA and Commission Decision 2010/261/EU

1. Rapporteur: Carlos COELHO (EPP / PT)



4. Legal basis: Articles 82(1) second subparagraph, point (d), 85(1), 87(2)(a) and 88(2)(a) of the Treaty on the Functioning of the European Union



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Follow up to the European Parliament legislative resolution on the proposal for a regulation of the European Parliament and of the Council on the manufacture, placing on the market and use of medicated feed and repealing

Council Directive 90/167/EEC

1. Rapporteur: Clara Eugenia AGUILERA GARCIA (S&D / ES)



4. Legal basis: Articles 43 and 168(4) of the Treaty on the Functioning of the European Union

5. Competent Parliamentary Committee: Committee on Agriculture and Rural Development (AGRI)


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Follow up to the European Parliament legislative resolution on the proposal for a regulation of the European Parliament and of the Council amending Regulation

(EC) No 726/2004 laying down Community procedures for the authorisation and supervision of medicinal products for human and veterinary use and establishing

a European Medicines Agency

1. Rapporteur: Claudiu Ciprian TĂNĂSESCU (S&D / RO)



4. Legal basis: Articles 114 and 168(4)(c) of the Treaty on the Functioning of the European Union

5. Competent Parliamentary Committee: Environment, Public Health and Food Safety (ENVI)


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Follow up to the European Parliament legislative resolution on the proposal for a regulation of the European Parliament and of the Council on

veterinary medicinal products

1. Rapporteur: Françoise GROSSETÊTE (EPP / FR)



4. Legal basis: Articles 114 and 168(4)(b) of the Treaty on the Functioning of the European Union

5. Competent Parliamentary Committee: Committee on Environment, Public Health and Food Safety (ENVI)


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Follow up to the European Parliament legislative resolution on the proposal for a regulation of the European Parliament and of the Council amending Regulation (EU) No 1093/2010 as regards the location of the seat of the European Banking Authority

1. Rapporteur: Othmar KARAS (EPP / AU), Pervenche BERÈS (S&D / FR)



4. Legal basis: Articles 114 of the Treaty on the Functioning of the European Union

5. Competent Parliamentary Committee: Committee on Economic and Monetary Affairs (ECON)


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Follow up to the European Parliament legislative resolution on the proposal for a regulation of the European Parliament and of the Council

amending Regulation (EC) No 726/2004 as regards the location of the seat of the European Medicines Agency

1. Rapporteur: Giovanni LA VIA (EPP / IT)



4. Legal basis: Articles 114 and 168(4)(c) of the Treaty on the Functioning of the European Union

5. Competent Parliamentary Committee: Committee on Environment, Public Health and Food Safety (ENVI)


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Follow up to the European Parliament legislative resolution on the proposal for a Directive of the European Parliament and of the Council amending Directive

1999/62/EC on the charging of heavy goods vehicles for the use of certain infrastructures

1. Rapporteur: Christine REVAULT D’ALLONES BONNEFOY (S&D / FR)




5. Competent Parliamentary Committee: Committee on Transport and Tourism TRAN

6. Commission's position: The Commission can accept most of the amendments adopted as they intend to take a further step towards the full application of the polluter pays and user pays principles. This is the case notably for the provisions requiring the use of tolls, including external cost charges, instead of time-based charges.

Similarly, the Commission accepts the amendments related to the mandatory earmarking of toll revenues with a view to improve road quality, the level of transport services and provide for financially and environmentally sustainable and socially equitable transport. Enhanced transparency regarding the use of revenues and the adaptation of concession tolls to the provisions of the Directive should also contribute to the acceptance of tolls. However, the provision requiring the use of revenues from infrastructure charges and external-cost charges on a specific territory (amendment 114) is too restrictive. In any case, the “territory containing the road section” would have to be clearly defined.

The Commission regrets that due to a change in the definition of light duty vehicles, the phase-out of time-based charging proposed by the Commission would not apply to passenger cars. As also indicated in the recitals adopted by the European Parliament, these vehicles are responsible for the largest share of negative economic, social and environmental impacts, the cost of which could best be internalised through distance-based tolls, at least as far as interurban roads are concerned.

As regards the possibility to apply additional discounts for selected user groups, it is essential that such discounts are applied in a non-discriminatory manner. In amendment 65, it is not clear how proportionality might depend on specific operations. The corresponding recital may relate to reduced rates applicable to users from isolated areas. Discrimination on that basis should however not be allowed. While limiting discounts to 20% for frequent users (amendment 95) needs to be further assessed, the term “habitual transport” needs to be clarified (also in amendment 102). In amendment 99 point a) might lead to discrimination based on the origin or destination of transport operations, which would be contradicting point b).

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The Commission cannot accept a number of the suggested changes to definitions:

Including “alternative transport infrastructure for modal shift” in the definition of construction costs that can be recovered as part of the infrastructure charge raises serious problems of proportionality. The calculation of infrastructure charge should only incorporate cost related to the roads in question, not “alternative … infrastructure”.

As regards the definition of a ‘substantially amended tolling or charging arrangement’, the Commission cannot accept the suggestion to refer to Article 43(1) and (2) of the Concessions Directive (No 2014/23/EU). This reference would remove the clear threshold proposed by the Commission in this respect. A reference to only paragraph 2 of Article 43 would avoid major uncertainties and could be accepted.

The new definitions of ‘van intended for the carriage of goods’ and zero-emission operation, need to be clarified. The requirement of cross-financing requires further analysis.

In the Commission’s opinion, setting reference values for external cost charges (as proposed by it) would be more appropriate than minimum values, since the actual costs incurred in Member States can differ significantly.

Amendment 123 suggests suppressing the requirement to notify the Commission in case the reference values for external cost charges would be exceeded. This suppression seems to be aimed at further simplifying the administration of external cost charges. In the Commission’s view, however, this mechanism is required to ensure that external cost charges remain proportionate.

In the Commission’s view, the level of mark-ups can already represent a significant increase of tolls beyond the infrastructure charge. There seems to be no justification for increasing the mark-up above 25%: the higher infrastructure costs and environmental damage can be included in the infrastructure charge and in external cost charges respectively; in addition, there is a specific provision, which allows the adaptation of external cost charges to specific circumstances (see also amendment 129).

Similarly, there seems to be no justification for amendment 79 put forward by the Parliament. The amendment would ensure that tolling arrangements in place before June 2008 continue to be exempted from the obligation to calculate infrastructure charges according to the principles set out in the Directive, even if a mark-up were to be applied on the base toll. The amendment could also exempt these arrangements from being notified to the Commission, on account of substantial amendments provided as defined in in Article 2 (see amendment 54).

The Commission also notes that some of the amendments result in contradictory provisions that require clarification (e.g. time-based user charges are not compatible with mandatory external cost charging, a provision adopted by the Parliament).

Finally, the Commission cannot accept the amendment (recital 21a) suggesting that “No later than two years after the entry into force of the Directive, the Commission will put forward a generally applicable, transparent and clear framework for the internalisation of environmental, congestion and health costs […]”. What the

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amendment appears to hint at amounts to a further revision of this Directive. The Commission will make a proposal for the next revision as soon as it considers it appropriate.

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SPECIAL LEGISLATIVE PROCEDURE – Consultation

Follow up to the European Parliament legislative resolution on the proposal for a Council Directive amending Directive 2006/112/EC as regards harmonising

and simplifying certain rules in the value added tax system and introducing the definitive system for the taxation of trade between Member States

1. Rapporteur: Jeppe Kofod (S&D / DK)

2. Reference numbers: 2017/0251 (CNS), A8-0280/2018, P8_TA-PROV(2018)0366

3. Date of adoption of the resolution: 3 October 2018.



6. Commission's position:

In general, the Commission welcomes the Parliament support and contributions to the proposal for a Council Directive amending Directive 2006/112/EC as regards harmonising and simplifying certain rules in the value added tax (VAT) system and introducing the definitive system for the taxation of trade between Member States.

However, the Commission cannot support the proposed amendments by the European Parliament.

Recitals and addition of new recitals (Amendments 1 to 19)

In the proposal, recitals are included to accompany the legal text. The purpose of those recitals is to explain each of the provisions proposed in a succinct way.

With amendments 1 to 19, the European Parliament proposes to adapt some recitals and add certain new recitals. These amendments mainly serve to expand on explanations already given or to explain new provisions, introduced by the European Parliament and cannot be accepted by the Commission for the reasons stated below.

Certified Taxable Person (amendments 20 to 40 and 52)

The Commission' proposal introduces the concept of certified taxable person, which allows for an attestation that a particular business can globally be considered as a reliable taxpayer. In the proposal the certified taxable person status has an impact (i) on the quick fixes since these quick fixes (except one) are applicable only to certified taxable persons; (ii) as regards the cornerstones of the definitive regime (since for intra-Union supplies the VAT liability will fall upon the customer when he is a certified taxable person, otherwise liability will fall upon the supplier).

With amendments 20 to 40, the European Parliament proposes the adaptation of certain provisions of the proposal by including more details on the criteria for certification, the certification procedure, the refusal and withdrawal of the status,

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references to the publication by the Commission of guidelines and implementing regulations and references to Commission proposals1 in the area of direct taxation.

With amendment 52, the European Parliament suggests the introduction of an obligation for the Commission to present reports, accompanied where appropriate by legislative acts, to the European Parliament and to the Council on the implementation of the criteria to define certified taxable persons in the Member States and the impact on fighting VAT fraud.

During the discussions in the Council, it was decided that the notion of certified taxable person should be discussed in the context of the negotiations on the proposal on the technical details of the definitive system of 25 May 20182. The Commission accepted this major modification3 as (i) it was necessary for an agreement on the proposal to be reached in Council, and (ii) the concept does not disappear from the discussions, but is moved to another file.

For this reason, the Commission cannot accept the amendments 20 to 40 and 52.

Exemption for intra-Community supplies (amendment 41)

The Commission's proposal introduces two additional substantial conditions for the application of the exemption for intra-Community supplies of goods: i) the VAT identification number of the acquirer in a Member State other than that in which the transport of goods begins; ii) the correct information on the acquirer furnished by the supplier in the recapitulative statement.

With amendment 41, the European Parliament proposes to add to the first condition that the acquirer possesses a VAT identification number accessible via VIES (VAT Information Exchange System). However, the obligation for the supplier to mention the acquirer and his VAT number in the recapitulative statement as a substantial condition for the exemption already entails that the acquirer has a VAT identification number in the VIES, without which the supplier could not fill in the listing.

The amendment does not entail a substantial modification to the proposal and should therefore not be accepted.

Chain transactions (amendment 42)

This is an amendment of the definition of "intermediary operator" According to the Commission's proposal "'intermediary operator' shall mean a supplier in the chain other than the first supplier, who dispatches or transports the goods, himself or by a third party on his behalf". The amendment entails adding the words 'or the last receiver/customer' so that the provision would read "'intermediary operator' shall mean a supplier in the chain other than the first supplier or the last receiver/customer, who dispatches or transports the goods, himself or by a third party on his behalf".

This amendment is legally not needed since it is already stipulated that the intermediary operator has to be a "supplier" within the chain of transactions. The last receiver/customer cannot be a "supplier" since he performs no supply within the chain but only makes an acquisition.

The amendment cannot be accepted.1 COM(2016) 0685 and COM(2016)06832 COM(2018) 329 final.3 See fiche SI (2018) 330.

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Call-off stock (amendments 43 to 45)

The amendments seek a more direct mentioning of the VIES system, the competent tax authority in relation to the VIES system and the format in which data have to be kept or organised in relation to the call-off stock. While important, it should be pointed out that these issues are not dealt with in the VAT Directive, which contains the overall rules of the common VAT system, but in separate legislation on administrative cooperation (and mutual assistance) which deals with practical aspects such as the VIES system.

The amendments cannot be accepted.

Creation of a dispute resolution mechanism for VAT (amendment 46)

With amendment 46, the European Parliament proposes the introduction of a VAT dispute resolution mechanism to resolve disputes between Member States.

However, the VAT Directive only contains the overall rules of the common VAT system. Practical aspects related to administrative cooperation, mutual assistance, use of IT systems and - potentially – a dispute resolution mechanism are (to be) dealt with in other separate legislation.

As the proposed amendment is outside the scope of the VAT Directive as a whole, the Commission cannot accept it.

Automated notifications to businesses of changes in relation to the VAT rates (amendment 47)

With amendment 47, the European Parliament suggests the introduction of an automated notification mechanism to provide automatic notifications to tax payers on changes and updates in applicable VAT rates of Member States, in order to ensure smooth, efficient future-proof operation of the definitive VAT system.

However, the VAT Directive only contains the overall rules of the common VAT system. Practical aspects, including the potential use and development of IT notification systems are (to be) dealt with in separate legislation. It should be noted that the Commission already adopted a proposal for a Council Regulation on strengthening administrative cooperation in the field of VAT4, for obligatory publication of the VAT rates on its website on the basis of information provided by the Member States.

As the proposed amendment is outside the scope of the VAT Directive as a whole, the Commission cannot accept it.

Cornerstones of the definitive VAT system (amendments 48 to 50)

In the Commission’s proposal, Article 404 of the VAT Directive is deleted as it relates to the transitional arrangements that are replaced by a definitive system.

With amendments 48 to 50, the European Parliament seeks to retain Article 404 and amend completely its wording, providing for reporting obligations for the Commission in relation to the exemption scheme for imports from third countries, national practices as regards the imposition of administrative and criminal penalties. In addition, a new Article 404a is proposed which introduces an obligation for Member States to submit to the Commission periodic reports assessing the effectiveness of their VAT fraud monitoring systems.

4 COM(2017) 706 final

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During the discussions in Council it was decided that the cornerstones of the VAT definitive system should be examined in the framework of the negotiations on the proposal on the technical details of the definitive VAT system of 25 May 2018. The Commission accepted this modification for the same reasons mentioned before regarding the notion of certified taxable person, namely that (i) it was necessary for an agreement to be reached in Council, and (ii) the concept does not disappear from the discussions, but is moved to another file.

For this reason, the Commission cannot accept the amendments 48 to 50.

Date of entry into force (amendment 51)

With amendment 51, the European Parliament suggests that the implementing regulations and guidelines to be proposed by the Commission should also be applicable as from 1 January 2019.

The provision in the Commission’s proposal defines the entry into force of the proposal for this Directive. It is the view of the Commission that the entry into force of future legislation should not be included in this provision but rather in each individual act.

The amendment cannot be accepted.

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Follow up to the European Parliament legislative resolution on the proposal for a Council Directive amending Directive 2006/112/EC as regards rates of value added tax

1. Rapporteur: Tibor SZANYI (S&D / HU)

2. Reference numbers: 2018/0005 (CNS), A8-0279/2018, P8_TA-PROV (2018)0371





In general, the Commission welcomes the Parliament support and contributions to the proposal for a Council Directive amending Directive 2006/112/EC as regards rates of value added tax (VAT).


Amendments to the legal provisions (amendments 14 to 22)

Amendment 14 introduces a maximum of 25% for the standard VAT rate.

The Commission cannot accept setting a maximum to the standard VAT rate of 25%. Whereas a minimum is required to ensure the functioning of the internal market, a maximum would not have any additional EU-wide benefits. Furthermore, the intention of the reform is to grant Member States more flexibility in setting VAT rates and not restricting that flexibility.

Amendment 15 deletes the term “reduced” and suggests simply referring to “rate”, when introducing a third category of reduced rates, for which no minimum requirement should exist.

The Commission cannot accept the amendment, because it would limit Member States’ flexibility in determining the level of this third reduced rate.

Amendment 16 adds a sentence (“Priority shall be given to goods or services having a positive impact on the general interest, such as cultural, social or environmental benefits.”) to the principle that reduced rates must pursue an objective of general interest and that reduced rates shall only benefit the final consumer. In addition, the amendment deletes the word “only” with regard to the general principle that reduced rates must be for the benefit of the final consumer.

The Commission cannot accept these amendments, because they would weaken any possible enforcement of these two important general principles.

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Amendment 17 aims at empowering the Commission to amend the scope of the new negative list by means of an implementing act.

The Commission cannot accept this amendment, because the objective of restricting the setting of reduced rates in cases where there is a risk of potential distortion of competition can only be adequately ensured by proposing a comprehensive negative list in the Directive as it belongs to its essential elements. This list would be reviewed every five years after entering into force and could therefore be adapted to new developments.

Amendment 18 proposes to review this negative list every two years (instead of 5) starting in 2021.

The Commission cannot accept this amendment because the Commission could always review the list at shorter intervals, if needed.

Amendment 19 aims at introducing a web portal with information on VAT rates.

The Commission has committed to the introduction of such a web portal. However, the issue to be resolved for this to come to fruition is the timely publication of information As the Member States are the source for obtaining the underlying information of the web portal, the appropriate legal act to deal with the web portal is the Council Regulation (EU) No 904/2010 as regards measures to strengthen administrative cooperation in the field of value added tax. In its proposal (COM(2017) 706 final) the Commission has already proposed the required amendments (see Article 32, paragraph 1). Therefore, whilst it shares the objective of a web portal, the Commission cannot accept this amendment to the VAT Directive.

Amendment 20 introduces alcohol as an additional item to the negative list.

As the detailed explanations of the specific provisions of the proposal in the explanatory memorandum state that the negative list should include the supply of excisable goods, the Commission can generally support this amendment and will be working towards having the product added to the negative list during negotiations in Council.

Amendment 21 introduces electric and hybrid passenger cars to the negative list.

The Commission cannot accept this amendment, because the proposal aims at granting Member States the option of introducing VAT subsidies for low emission passenger cars, which in some Member States already benefit from direct subsidies Notwithstanding, the Commission will not oppose such an amendment if supported by the Council, because the ultimate decision to allow reduced rates for these supplies should be left to the Member States.

Amendment 22 deletes pacemakers and hearing aids from the negative list.

The Commission cannot accept this amendment, because the proposal has a coherent approach towards high-value and easy-transportable goods, whose taxation at reduced rate may lead to distortions. Notwithstanding, the Commission will not oppose such an amendment if supported by the Council, because the Commission acknowledges the fact that hearing aids for the exclusive personal use of a disabled person are currently taxed at a reduced rate in some Member States.

Amendments to the recitals (amendments 1 to 13)

The Commission cannot accept these amendments.

Amendment 12 is factually incorrect, because the setting of VAT rates by Member States has no influence on the VAT own resources. The VAT own resources are calculated as a percentage of a harmonised base that is derived by dividing VAT

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revenues by a weighted average VAT rate and this eliminates all VAT rates differentials.

Amendments 5, 6, 7 and 11 make suggestions as how to use reduced rates (e-publications, greener economy). However, the Commission proposal does not promote the use of reduced rates; it only advocates granting Member States more flexibility and leaving them with more responsibility for setting reduced rates.

Amendments 8, 9, 10 and 13 refer to amendments of the legal provisions (Articles 14, 16, 17 and 19), which the Commission cannot accept.

Amendments 1, 2, 3 and 4 add little value by expanding existing explanations. Recitals must set out the purpose of each provision proposed, but in doing so, they should remain succinct.

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Follow up to the European Parliament legislative resolution on the proposal for a Council Directive amending Directive 92/83/EEC on the harmonisation

of the structures of excise duties on alcohol and alcoholic beverages

1. Rapporteur: Miguel VIEGAS (GUE / PT)

2. Reference numbers: 2018/0173(CNS), A8-0307/2018, P8_TA(2018)0415





In general, the Commission welcomes the Parliament support and contributions to the proposal for a Council Directive amending Directive 92/83/EEC on the harmonization of the structure of excise duties on alcohol and alcoholic beverages.


Amendment 1 introduces a new Recital referring to the Court of Justice judgement of 17 May 2018 in case C-30/17.

The Commission cannot accept a reference to the Court of Justice judgement for the reasons set out below regarding Amendment 2.

Amendment 2 amends the text proposed by the Commission so that ingredients of the beer added after the completion of fermentation are not taken into account for the purposes of measuring the degree Plato of beer.

The Commission cannot accept the amendment.

Firstly, this amendment is so difficult to enforce that it could affect the Member States' ability to verify the Plato degree of beers, which could in turn impact the general scheme for excise duties set up by Directive 92/83/EEC.

The Commission’s proposed method is all ingredients including those added after fermentation are taken into account when measuring the Plato degree. This method is easier to implement as tax authorities will be able to reliably control and verify the Plato degree without incurring extra costs and ensuring better legal certainty.

Secondly, the EP's amendment would negatively affect the measurement of the Plato degree of high alcohol beer concentrates, which are diluted after fermentation to a lower alcohol strength. The water added after fermentation reduces the alcoholic strength of the final product. However, according the EP's amendment, this ingredient would not be taken into account when measuring the degree Plato of the beer resulting to an artificially high Plato degree.

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Part TwoNon-legislative resolutions

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THE COMMISSION DOES NOT INTEND TO RESPOND FORMALLY TO THE FOLLOWING NON-LEGISLATIVE RESOLUTIONS, ADOPTED BY THE EUROPEAN

PARLIAMENT DURING THE OCTOBER I and II 2018 PART-SESSIONS

- Mass arbitrary detention of Uyghurs and Kazakhs in the Xinjiang Uyghur Autonomous Region (2018/2863 (RSP))(PE: B8-0460/2018)Minutes, Part 2, 4 October 2018Commissioner responsible: Federica MOGHERINI

European External Action Service

Reason: The Commission will not be responding formally to the requests addressed in the resolution as they were comprehensively addressed in plenary by Commissioner BIENKOWSKA on behalf of High Representative/ Vice-President MOGHERINI.

- Deterioration of media freedom in Belarus, notably the case of Charter 97 (2018/2861 (RSP))(PE: B8-0451/2018)Minutes, Part 2, 4 October 2018Commissioner responsible: Federica MOGHERINI


Reason: The Commission will not be responding formally to the requests addressed in the resolution as they were comprehensively addressed in plenary by Commissioner BIENKOWSKA on behalf of High Representative/ Vice-President MOGHERINI.

- EU's input to a UN binding instrument on transnational corporations with respect to human rights (2018/2763 (RSP))(PE: B8-0443/2018)Minutes, Part 2, 4 October 2018Commissioner responsible: Federica MOGHERINI


Reason: The Commission will not be responding formally to the requests addressed in the resolution as they were comprehensively addressed in plenary by Commissioner STYLIANIDES on behalf of High Representative / Vice-President MOGHERINI.

- The United Arab Emirates, notably the situation of human rights defender Ahmed Mansoor (2018/2862 (RSP))(PE: B8-0458/2018)Minutes, Part 2, 4 October 2018Commissioner responsible: Federica MOGHERINI


Reason: The Commission will not be responding formally to the requests addressed in the resolution as they were comprehensively addressed in plenary by Commissioner BIENKOWSKA on behalf of High Representative / Vice-President MOGHERINI.

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- Situation in Yemen (2018/2853 (RSP))(PE: B8-0444/2018)Minutes, Part 2, 4 October 2018Commissioner responsible: Federica MOGHERINI


Reason: The Commission will not be responding formally to the requests addressed in the resolution as they were comprehensively addressed in plenary by Commissioner STYLIANIDES on behalf of High Representative / Vice-President MOGHERINI.

- Role of employee financial participation in creating jobs and reactivating the unemployed (2018/2053 (INI))Report by Renate WEBER (PE: A8-0293/2018)Minutes, Part 2, 23 October 2018Commissioners responsible: Marianne THYSSEN, Valdis DOMBROVSKIS

Directorate-General for Employment, Social affairs and Inclusion

Reason: The Commission will not be responding formally to the requests addressed in the resolution as they were comprehensively addressed in plenary.

- 2018 UN Climate Change Conference in Katowice, Poland (COP24) (2018/2598 (RSP))

(PE:B8-0477/2018)Minutes, Part 2, 25 October 2018Commissioners responsible: Miguel ARIAS CAÑETE, Maroš ŠEFČOVIČ

Directorate-General for climate action

Reason: The Commission will not be responding formally to the requests addressed in the resolution as they were comprehensively addressed in plenary.

- Protection of the EU’s financial interests - Recovery of money and assets from third-countries in fraud cases (2018/2006 (INI))Report by Cătălin Sorin IVAN (PE: A8-0298/2018)Minutes, Part 2, 25 October 2018Commissioners responsible: Věra JOUROVÁ, Frans TIMMERMANS

Direction générale de la justice et des consommateurs

Reason: The Commission will not be responding formally to the requests addressed in the resolution as they were comprehensively addressed in plenary by Commissioner BIEŃKOWSKA on behalf of Commissioner JOUROVÁ.

- Rise of neo-fascist violence in Europe (2018/2869 (RSP))(PE:B8-0481/2018)Minutes, Part 2, 25 October 2018Commissioners responsible: Věra JOUROVÁ, Frans TIMMERMANS

Direction générale de la justice et des consommateurs

Reason: The Commission will not be responding formally to the requests addressed in the resolution as they were comprehensively addressed in plenary by Commissioner JOUROVÁ.

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- Situation in Venezuela (2018/2891 (RSP))(PE:B8-0351/2018)Minutes, Part 2, 25 Octobre 2018Commissioner responsible: Federica MOGHERINI


Reason: The Commission will not be responding formally to the requests addressed in the resolution as they were comprehensively addressed in plenary by High Representative / Vice-President MOGHERINI.

- Situation in the sea of Azov (2018/2870 (RSP))(PE:B8-0493/2018)Minutes, Part 2, 25 Octobre 2018Commissioner responsible: Federica MOGHERINI



- The killing of journalist Jamal Khashoggi in the Saudi consulate in Istanbul (2018/2885 (RSP))

(PE:B8-0498/2018)Minutes, Part 2, 25 Octobre 2018Commissioner responsible: Federica MOGHERINI



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