Council Decision (EU) 2019/664 of 15 April 2019

Ce que fait l'acte

to allow a greater number of local products to benefit from tax exemptions or reductions in the outermost regions of the EU of Guadeloupe, French Guiana, Martinique and Réunion. ROLE OF THE EUROPEAN PARLIAMENT: the Council adopts the act after consulting the European Parliament but without being obliged to follow its opinion. BACKGROUND: the dock dues tax is an indirect tax in force only in the French outermost regions of Martinique, Guadeloupe, French Guiana, Réunion and Mayotte. EU law does not in principle authorise any difference in the French outermost regions between the taxation of local products and the taxation of products from metropolitan France, the other Member States or non-member countries. However, Article 349 TFEU envisages the possibility of introducing specific measures for those regions because of the existence of permanent handicaps affecting the economic and social situation of the outermost regions. Such measures concern various policies, including taxation. The Committee on Regional Development adopted, following the consultation procedure, the report by Iskra MIHAYLOVA (ALDE, BG) on the proposal for a Council decision amending Decision No 940/2014/EU as regards products eligible for exemption from or a reduction in dock dues. The committee recommended that the European Parliament approve the Commission's proposal without amendments. The purpose of this proposal for amending Council Decision No 940/2014/EU on dock dues in the French outermost regions is to adapt the list of products eligible for a tax differential to reflect the latest changes in local economies since the adoption of the Decision. The Commission proposes these amendments on the basis of the request submitted by the French authorities on 15 March 2018. This measure is justifiable and intends to continue to stimulate economic activity and competitiveness in the outermost regions, while not undermining the coherence of the internal market and of the EU legal order. The European Parliament adopted by 567 votes to 15 with 87 abstentions, following a special legislative procedure (consultation), a legislative resolution on the proposal for a Council decision amending Decision 940/2014/EU as regards products eligible for exemption from or a reduction in dock dues. Parliament approved the Commission's proposal without amendments. The purpose of the proposal to amend Council Decision No 940/2014/EU on dock dues in the French outermost regions is to adapt the list of products eligible for a tax differential, in order to reflect the latest changes in local economies since the adoption of the Decision. LEGISLATIVE ACT: Council Decision (EU) 2019/664 amending Decision No 940/2014/EU as regards products eligible for exemption from or a reduction in dock dues. CONTENT: the purpose of this Decision amending Council Decision No 940/2014/EU on dock dues in the French outermost regions is to adapt the list of products eligible for a tax differential to reflect the latest changes in local economies since the Decision was adopted. The objective of the dock dues tax system is to compensate for the handicaps suffered by these territories (remoteness, dependence on…