Legislative resolution embodying Parliament's opinion on the proposal for a Council Directive amending Directive 77/ 388/EEC as regards the possibility of applying on an experimental basis a reduced VAT rate on labour-intensive services (COM(99)0062 C4-0169/99 99/0056(CNS))(Consultation procedure)
1. 10. 1999 EN Official Journal of the European Communities C 279/103 Decision amending Annex V of Parliament’s Rules of Procedure Tuesday 4 May 1999 The European Parliament, − having regard to the letter of 4 December 1998 from its President, − having regard to Rule 162(2) of its Rules of Procedure, − having regard to the report of the Committee on the Rules of Procedure, the Verification of Credentials and Immunities and the opinion of the Committee on Budgetary Control (A4-0216/99), 1. 2. 3. Decides to amend its Rules of Procedure as indicated above; Decides that the provisions thus adopted shall enter into force with immediate effect; Instructs its President to forward this decision to the Council and Commission, for information. 31. Reduction of VAT on labour-intensive services * A4-0207/99 Proposal for a Council Directive amending Directive 77/388/EEC as regards the possibility of applying on an experimental basis a reduced VAT rate on labour-intensive services (COM(99)0062 − C4-0169/99 − 99/0056(CNS)) The proposal was approved with the following amendments: TEXT PROPOSED BY THE COMMISSION AMENDMENTS BY PARLIAMENT (Amendment 1) Recital 3a (new) 3a. Whereas this reduced VAT rate may, above all, have a favourable effect on the employment of semi- and unskilled workers, thus complying with one of the objectives of the employment guidelines; (Amendment 2) Recital 3b (new) 3b. Whereas this reduced VAT rate may also have a favourable effect on the protection of the environment; (Amendment 3) Recital 7 7. Whereas, in view of the experimental nature of the measure, a detailed assessment of its impact in terms of job creation and efficiency should be carried out by the Mem- ber States which implement it; 7. Whereas, in view of the experimental nature of the measure, a detailed assessment of its impact in terms of job creation, as a disincentive for undeclared work and the undeclared economy, and efficiency should be carried out by the Member States which implement it; whereas the Commis- sion should then compare the reports of the Member States, in order to draw up sound conclusions and, where appro- priate, to promote the exchange of information and diffu- sion of best practices;