2. · Web viewArticle 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

EUROPEAN COMMISSIONSECRETARIAT-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 the November I and II 2017 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 NOVEMBER 2017 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 OPINIONSp. 4

ORDINARY 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. 6Iskra MIHAYLOVA – PE A8-0231/2017

Recognition of professional qualifications in inland navigation p.7Gesine MEISSNER – A8-0338/2016

Protection against dumped and subsidised imports from countries not members of the EUSalvatore CICU – A8-0236/2017

p. 8

Intelligent transport systems in the field of road transport: period for adopting delegated actsGesine MEISSNER – A8-0332/2017

p. 9

Instrument contributing to stability and peaceArnaud 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 requirementsPeter SIMON – A8-0255/2017

p.11

Ranking of unsecured debt instruments in insolvency hierarchyGunnar HÖKMARK – A8-0302/2017

p.12

SPECIAL LEGISLATIVE PROCEDURE – CONSULTATION

Administrative cooperation and combating fraud in the field of value added tax Luděk NIEDERMAYER – A8-0306/2017

p.13

Certain value added tax obligations for supplies of services and distance sales of goodsSorin IVAN – A8-0307/2017

p.15

PART TWO – NON-LEGISLATIVE RESOLUTIONS p. 18

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Part OneLegislative opinions

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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.

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Follow-up to the European Parliament legislative resolution of 14 November 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)



4. Subject: Territorial typologies


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.


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.

6


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)



4. Subject: Recognition of professional qualifications in inland navigation



7. Competent Parliamentary Committee: Committee on Transport and Tourism (TRAN)


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.

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Follow-up to the European Parliament legislative resolution of 15 November 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)



4. Subject: Protection against dumped and subsidised imports from countries not members of the EU



7. Competent Parliamentary Committee: Committee on International Trade (INTA)



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.

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Follow-up to the European 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)



4. Subject: The period for adopting delegated acts



7. Competent Parliamentary Committee: Committee on Transport and Tourism (TRAN)


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.

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Follow-up to the European 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 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)



4. Subject: Instrument contributing to stability and peace (Capacity building in support of development and security for development/ CBSD amendment)


6. Legal basis: Articles 209(1) and 212(2) of the Treaty on the Functioning of the European Union

7. Competent Parliamentary Committee: Committee on Foreign Affairs (AFET)



10. Outlook for the adoption of Council's position: Political agreement was reached on 18 October 2017. The Council adopted the proposal on 7 December 2017. The legislative act was signed on 12 December 2017. It was published on 15 December 2017 and entered into force on 16 December 2017.

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Follow-up to the European 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)



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)


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



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.

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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)



4. Subject: Directive on the ranking of unsecured debt instruments in insolvency hierarchy, amending the Bank Recovery and Resolution Directive (BRRD)





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 the European 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)



4. Subject: Administrative cooperation and combating fraud in the field of value added tax

5. Interinstitutional reference number: 2016/0371 (CNS)



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 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 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.

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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.

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SPECIAL LEGISLATIVE PROCEDURE – Consultation

Follow-up to the European 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)



4. Subject: Certain value added tax obligations for supplies of services and distance sales of goods

5. Interinstitutional reference number: 2016/0370 (CNS)



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.

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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.

d) Amendments 8, 9 and 13 on improvement to the current Mini One Stop Shop (for telecommunication, broadcasting and electronic services)

Amendments 9 and 13 propose increasing the threshold below which these services can remain subject to VAT in the Member State of the supplier from EUR 10,000 to EUR 35,000. Amendment 3 suggests promoting the Mini One Stop Shop (MOSS) to a wider range of SMEs to overcome barriers to cross-border e-commerce. Amendment 8 adds the word "and" to Article 58(2), point 2, in order to ensure that the conditions for the application of the EUR 10,000 threshold apply simultaneously.

The threshold of EUR 10 000 proposed by the Commission strikes the right balance between the principle that VAT receipts should accrue to the Member State of consumption and the need to simplify the VAT compliance burden for start-ups and for micro-businesses. About half of the 12,000 businesses currently registered in the Union OSS (for supplies from one Member State to another) have a turnover not exceeding EUR 10,000 and could benefit from the introduction of this threshold. These businesses represent only 0.5% of VAT receipts in the Union OSS. As regards the need to promote the OSS to SMEs, the Commission published a document explaining the functioning of the OSS, specifically targeting SMEs. Finally, amendment 8 is not needed as the current structure of the provision concerned ensures simultaneous application of all conditions for using the EUR 10,000 threshold. Therefore, the Commission cannot accept these amendments.

e) Amendments 4, 7, 14 and 16 on the extension of the OSS to business-to-consumer (B2C) distance sales of goods imported in the EU in small consignments of a value not exceeding EUR 150 (the Import One Stop Shop or IOSS)

Amendment 4 proposes a new recital asking the Member States and the Commission to pay close attention to the impact on costs for the postal sector, in particular following the need to distinguish packages to which the IOSS is used from those for which the IOSS is not used. Amendment 7 suggests adding a provision making platforms liable for sales from third countries up to a value of EUR 150 where their turnover exceeds EUR 1,000,000. The threshold is introduced in order to not impose the liability burden on SMEs or start-ups. Amendment 14 adds a provision requiring the Commission to specify in an act the precise nature of the import declaration to be used for imports under the IOSS. Amendment 16 proposes to refer to the conversion rules of the Union Customs Code for converting the EUR 150 threshold into national currency, where goods are traded in foreign currencies.

The principle of making platforms liable for sales from third countries up to a value of EUR 150 as suggested in amendment 7 can be accepted and was reflected in Council position.

The proposed threshold (EUR 1,000,000) is however not needed for the following reasons: the respect of such a threshold by a third country platform is difficult to control; platforms are generally big operators facilitating sales made by multiple vendors; the use of platforms

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allows SMEs or start-ups to avoid the cost of having to develop their own IT solutions which might be more costly than using the services of platforms. Therefore, amendment 7 can be partially accepted. Amendment 16 can also be accepted and was reflected in Council position by adding a conversion rule to the proposal similar to the conversion rule used in customs.

As to Amendment 4, the Commission observes that postal operators are already currently confronted with various processes as they need to sort packages on the basis of their declared value: up to EUR 22 (no VAT or customs duty due); above EUR 22 and up to EUR 150: only VAT due; above EUR 150: VAT and customs duty due. Furthermore, after the adoption of the proposal by the Council, the Commission will start preparing implementation rules taking into account the principles of Better Regulation, consult businesses concerned and Member States in the preparation of these rules. This process will also involve postal operators. Amendment 14 is not necessary as the content of customs declarations is laid down in the delegated and implementing provisions of the Union Customs Code. Therefore, the Commission cannot accept amendments 4 and 14.

f) Amendments 17, 18 and 19 on special arrangements for imports of small consignments of a value not exceeding EUR 150 where the IOSS is not used

Amendment 17 proposes an alternative wording of the provision defining the scope of the special arrangements. Amendments 18 and 19 propose referring to the person "declaring" instead of the person "presenting" the goods to customs.

Amendment 17 can be accepted and this position was reflected in Council position. As regards Amendment 18 and 19, the wording used (the person "presenting" the goods to customs) is in line with the terminology used in the Union Customs Code (Article 139), and therefore this wording should be kept. Therefore, the Commission cannot accept amendments 18 and 19.

g) Amendment 15 on the extension of the OSS to services other than telecommunication, broadcasting and electronic services

Amendment 15 removes the condition limiting the extension of the OSS to B2C services to services supplied to non-taxable persons who are established or have their permanent address or usually reside in the Member State where the services is taxable.

This amendment can be accepted as the condition was indeed too restrictive and unduly limited the use of the OSS.

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.

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Part TwoNon-legislative resolutions


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

PARLIAMENT DURING THE NOVEMBER 2017 PART-SESSIONS

Recommendation to the Council, the Commission and the EEAS on the Eastern Partnership, in the run-up to the November 2017 Summit (2017/2130 (INI))Report by Knut FLECKENSTEIN, Laima Liucija ANDRIKIENĖ (PE: A8-0308/2017) Minutes, Part 2, 15 November 2017Commissioner responsible: Federica MOGHERINI

European External Action ServiceReason: The Commission will not be responding formally to the requests addressed in the resolution as they were comprehensively addressed in plenary by Commissioner Malmström on behalf of Vice-President/ High Representative Mogherini.

Conclusion on behalf of the Union of the Partnership Agreement on Relations and Cooperation between the European Union and its Member States, of the one part, and New Zealand, of the other part (2017/2050 (INI))Report by Charles TANNOCK (PE: A8-0333/2017) Minutes, Part 2, 16 November 2017Commissioner responsible: Federica MOGHERINI

European External Action ServiceReason: The Commission will not be responding formally to the requests addressed in the resolution as they were comprehensively addressed in plenary by Commissioner Hogan on behalf of Vice-President/ High Representative Mogherini.

Freedom of expression in Sudan, notably the case of Mohamed Zine al-Abidine (2017/2961 (RSP))(PE: B8-0634/2017)Minutes, Part 2, 16 November 2017Commissioner responsible: Federica MOGHERINI


Madagascar (2017/2963 (RSP))(PE: B8-0641/2017)Minutes, Part 2, 16 November 2017Commissioner responsible: Federica MOGHERINI


Terrorist attacks in Somalia (2017/2962 (RSP))(PE: B8-0600/2017)Minutes, Part 2, 16 November 2017Commissioner responsible: Federica MOGHERINI

European External Action Service

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

Annual report on the activities of the European Ombudsman in 2016 (2017/2126 (INI))Report by Marlene MIZZI (PE: A8-0328/2017) Minutes, Part 2, 16 November 2017Commissioner responsible: Jean-Claude JUNCKER, Frans TIMMERMANS

Secretariat-GeneralReason: The Commission will not be responding formally to the requests addressed in the resolution as they were comprehensively addressed in plenary by First Vice-President Timmermans.

Situation in Yemen (2017/2849 (RSP))(PE: B8-0649/2017)Minutes, Part 2, 30 November 2017Commissioner responsible: Federica MOGHERINI

European External Action ServiceReason: 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 Vice-President/ High Representative Mogherini.

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Documents

2. · Web viewArticle 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