Legislative resolution embodying Parliament's opinion on the proposal for a Council Directiveon Restructuring the Community Framework for the Taxation of Energy Products (COM(97)0030 C4-0155/97 97/0111(CNS)) (Consultation procedure)
30. 7. 1999 EN Official Journal of the European Communities C 219/91 Tuesday 13 April 1999 Legislative resolution embodying Parliament’s opinion on the proposal for a Council Directive amending Directive 77/388/EEC as regards the determination of the person liable for payment of value added tax (COM(98)0660 − C4-0705/98 − 98/0312(CNS)) (Consultation procedure) The European Parliament, − having regard to the Commission proposal to the Council, COM(98)0660 − 98/0312(CNS) (1), − having been consulted by the Council pursuant to Article 99 of the EC Treaty (C4-0705/98), − having regard to Rule 58 of its Rules of Procedure, − having regard to the report of the Committee on Economic and Monetary Affairs and Industrial Policy (A4-0174/99), 1. Approves the Commission proposal, subject to Parliament’s amendments; Calls on the Commission to alter its proposal accordingly, pursuant to Article 189a(2) of the EC 2. Treaty; Asks to be consulted again should the Council intend to make substantial modifications to the 3. Commission proposal; 4. Instructs its President to forward this opinion to the Council and Commission. (1) OJ C 409, 30. 12. 1998, p. 10. 23. Taxation of energy products * A4-0171/99 Proposal for a Council Directive on Restructuring the Community Framework for the Taxation of Energy Products (COM(97)0030 − C4-0155/97 − 97/0111(CNS)) The proposal was approved with the following amendments: TEXT PROPOSED BY THE COMMISSION (*) AMENDMENTS BY PARLIAMENT (Amendment 1) Recital 2a (new) Whereas the long-term objective should be a Europe-wide ecological tax reform which taxes the consumption of natural resources and impairment of the environment while removing the burden of taxation from efforts to achieve sustainable development; whereas the main requirement for a genuine change of direction is a tax on CO2 emissions; (*) OJ C 139, 6. 5. 1997, p. 14