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Press material Tuesday 15 March 2022   ● Council of the EU   15/03/2022 17:19 | Press release | Presidency press release - Conference on the Future of Europe: another Conference Plenary dedicated to citizens' proposals   The Conference Plenary took stock of 88 citizens’ recommendations on migration, economy, jobs, education and youth among other matters. Putin's invasion of Ukraine and the EU's reaction to it featured prominently in the topical debates of this weekend. Ukrainian citizens and MPs joined the plenary. "Joined by Ukrainian citizens and MPs, the Plenary dedicated a second full session to taking stock of recommendations by the Conference's Citizens' Panels. The Conference Plenary took stock of 88 recommendations made by the European Citizens' Panels on ‘EU in the world / migration' and on ‘a stronger economy, social justice and jobs / education, culture, youth and sport / digital transformation', as well as related recommendations from the national Citizens' Panels. Putin's invasion of Ukraine and the EU's reaction to it featured prominently in the topical debates of this weekend. Representatives of refugees fleeing the war in Ukraine, Parliamentarians from the Verkhovna Rada of Ukraine and representatives of the association PromoUkraina, took the floor to share their views during the conversation on ‘EU in the world'. Representatives from the Western Balkans were also participating. You can re-watch their speeches here. Extracts of the Conference Plenary are available on EbS. All video, audio and photo coverage from the Working Groups and the Plenary debates is available on Parliament's Multimedia Centre. Co-Chairs of the Conference's Executive Board: The dramatic events in Ukraine are sending shockwaves through our European Union, and this was very tangible throughout this Plenary's debates. The conclusions of this Conference will need to reflect that. It's clear the future will be different from what we could imagine even a few weeks ago. So it will be necessary for Europe to change, to deal with that future and with the new world order emerging.— Guy Verhofstadt, European Parliament We have now received all the recommendations formulated by European citizens. The Conference Plenary must get to work to translate these into concrete proposals. In the light of dramatic events unfolding on our continent, reforming and reinforcing our Union is imperative.— Clément Beaune, French Presidency of the Council While we are engaged in an exercise that brings us closer to citizens, Putin is launching military action against Ukrainian citizens that had voiced European aspirations. This is an attack on our values and our way of life. Being European means that you are part of a unique project, one that can everyone to live their full potential and exercise their rights. That is why now, in these horrific circumstances, the Conference is more important than ever, it is needed more than ever.— Dubravka Šuica, Vice-President of the European Commission Next steps On 25 - 26 March, the Conference Plenary will work on its proposals, which will be based on the recommendations from both national and European Citizens' Panels, the input gathered from the Multilingual Digital Platform and debates in the Conference Plenary and Working Groups, grouped by themes. Background The recommendations of the Panel on ‘EU in the world / migration', adopted at its final meeting in Maastricht (Netherlands) in February, are available here. The recommendations of the Panel on ‘A stronger economy, social justice and jobs / education, culture, youth and sport / digital transformation', which were finalised in Dublin (Ireland) in February, can be found here. In each European Citizens' Panel, around 200 Europeans of different ages and backgrounds, from all Member States, met (in person and remotely) to discuss and adopt recommendations on the challenges facing Europe now and in the future. The Conference Plenary comprises representatives from the European Parliament, the Council, the European Commission, national Parliaments, and citizens. The Committee of the Regions and the Economic and Social Committee, the social partners, and civil society are also represented. The Plenary will, based on consensus, put forward its proposals to the Executive Board, for the latter to draw up the Conference's conclusions in full collaboration and transparency with the Plenary. Further information Process of the Conference on the Future of Europe Timeline of the Conference on the Future of Europe" Press material Tuesday 15 March 2022   ● Council of the EU   15/03/2022 16:46 | Press release | Council agrees on the Carbon Border Adjustment Mechanism (CBAM)   Today, the Council reached agreement (general approach) on the Carbon Border Adjustment Mechanism (CBAM) regulation, which is one of the key elements of the European Union’s ‘Fit for 55’ package. The main objective of this environmental measure is to avoid carbon leakage. It will also encourage partner countries to establish carbon pricing policies to fight climate change. For that purpose, CBAM targets imports of carbon-intensive products, in full compliance with international trade rules, to prevent offsetting the EU’s greenhouse gas emissions reduction efforts through imports of products manufactured in non-EU countries, where climate change policies are less ambitious than in the European Union. It will also help prevent the relocation of the production or the import of carbon-intensive products. The products of the following sectors will be covered by CBAM: cement, aluminium, fertilisers, electric energy production, iron and steel. "The agreement in the Council on the Carbon Border Adjustment Mechanism is a victory for European climate policy. It will give us a tool to speed up the decarbonisation of our industry, while protecting it from companies from countries with less ambitious climate goals. It will also incentivize other countries to become more sustainable and emit less. Finally, this mechanism responds to our European ambitious strategy that is to accelerate Europe’s energy independence." Bruno Le Maire, French Minister for Economic Affairs, Finance and Recovery CBAM is designed to function in parallel with the EU’s Emissions Trading System (EU ETS), to mirror and complement its functioning on imported goods. It will gradually replace the existing European Union mechanisms to address the risk of carbon leakage, in particular the free allowances of EU ETS allowances. Compared to the initial proposal by the Commission, the Council opted for a greater centralisation of the CBAM governance, where it makes sense and contributes to greater efficiency. For example, the new registry of CBAM declarants (importers) is to be centralised at EU level. The Council also foresees a minimum threshold which exempts from the CBAM obligations consignments with a value of less than €150. This measure would reduce administrative complexity, as around one third of consignments to the Union would fall under that category, and their aggregate value and quantity represents a negligible part of greenhouse gas emissions of total imports of such products into the Union. Next steps The Council still has to make sufficient progress on a number of issues which are closely related to CBAM, but are not part of the draft legal text of the CBAM regulation. This concerns in particular the phase-out of the free allowances allocated to industry sectors covered by the CBAM, established by the EU ETS directive, and appropriate solutions on the issue of limiting potential carbon leakage from exports, so that economic efficiency, environmental integrity and WTO compatibility of the CBAM are ensured. Two other issues will continue to be followed: the proposals by the Commission for own resources, based, inter alia, on revenues from the sale of CBAM certificates, which are under consideration for deliberation by 1 July 2022, in accordance with the inter-institutional agreement of 16 December 2020; the Council noted the importance of greater international cooperation with third countries, including through the establishment, in parallel to the CBAM, of a climate club where carbon pricing policies can be discussed and encouraged. Once sufficient progress will have been achieved at the Council, the Council will start negotiations with the European Parliament, after the latter has agreed its position. Background The Commission presented its proposal for a regulation establishing a Carbon Border Adjustment Mechanism on 14 July 2021. It aims to address the risk of carbon leakage caused by asymmetrical climate policies of non-EU countries (where policies applied to fight climate change are less ambitious than those of the EU). Application of the CBAM would prevent the emissions reduction efforts of the Union being offset by increasing emissions outside the Union due to the relocation of production to non-EU countries or increased imports of carbon-intensive products. Technical work on the proposal takes places in an Ad Hoc Working Party on CBAM, which the Council specifically established for negotiations on this proposal. At its meeting on 7 December 2021, the ECOFIN Council took note of a progress report by the Presidency. General approach Statement accompanying the general approach Fit for 55 package proposals (CBAM, ETD and SCF) - Progress report, 2 December 2021 Commission proposal Fit for 55 – the EU’s plan for a green transition (background information) The Council underlines that the budget for 2023 has a key role in the development and delivery of the long-term objectives and political priorities a… View in browser Press material Tuesday 15 March 2022   ● Council of the EU   15/03/2022 16:13 | Press release | Council sets its priorities for the 2023 EU budget   The Council underlines that the budget for 2023 has a key role in the development and delivery of the long-term objectives and political priorities agreed by the Union, contributing to the recovery of the European economy in the aftermath of the COVID‑19 pandemic. For the third consecutive year, the budget for 2023 will be reinforced by the funds from the temporary recovery instrument, Next Generation EU (NGEU). The Council stresses the need for all Union institutions, bodies, offices and agencies to respect and comply with all elements of the multiannual financial framework (MFF) 2021‑2027 when establishing and implementing the budget for 2023. The Council reiterates that the budget should be established in accordance with the budgetary principles set out in the Financial Regulation, notably the principles of unity, annuality, sound financial management and transparency. The Council considers that the budget for 2023 should be realistic, in line with actual needs, ensure prudent budgeting and, without prejudice to the provisions of the Interinstitutional Agreement (IIA), leave sufficient margins under the MFF ceilings to deal with unforeseen circumstances. At the same time, the budget for 2023 should provide sufficient resources to ensure the implementation of Union programmes and to allow commitments already made under the current and previous MFF to be paid in due time, in particular since 2023 is the last year for implementing shared management commitments under the MFF 2014-2020. To this end, if necessary and in duly justified cases, after implementing all possible reallocations within the budget, adequate appropriations should be ensured through the use of available flexibilities, in order to avoid any unpaid claims submitted by the Member States. The level of outstanding commitments (RAL) should be continuously monitored. The Council underlines that budgetary discipline should be maintained by all Union institutions, bodies, offices and agencies, and stresses the need to budget only expenditure items considered necessary. Furthermore, the Council points out that the additional amounts included in the budget, such as from the re-use of decommitments under Article 15(3) Financial Regulation, should be fully compliant and limited to the agreement on the MFF 2021‑2027. The Council takes note of the increased accuracy of Member States’ forecasts and invites the Commission to consider this when estimating the level of payments in the draft budget. The Council emphasises the need for predictability of both Member States' contributions to the Union budget and payments from the Union budget to Member States, recalling that accurate budgeting avoids unwelcome challenges for national budgets. In this regard, the Council invites the Commission to provide in a transparent way accurate and reliable forecasts of all revenues, including reflows, fines and the annual amount payable by the United Kingdom in 2023 in accordance with the Withdrawal Agreement, which will allow Member States to assess their expected contribution to the Union budget in a timely manner. The Council underlines that corrective budgetary tools, such as amending budgets, should be kept to a justified minimum, introduced in a timely manner in order to allow for proper examination and to avoid disruptions in the functioning of Union programmes and financed primarily by redeployments. In particular, the Council invites the Commission to present revenue driven draft amending budgets separately and without delay, once the relevant information becomes available. The Council reaffirms its strong commitment to take a position on draft amending budgets as soon as possible. The Council underlines that the ceiling for heading 7 of the MFF 2021-2027 is founded on the premise that all Union institutions adopt a comprehensive and targeted approach for stabilising the number of staff and reducing administrative expenditure. Any increase in staff levels not consistent with these assumptions could lead to undue pressure on heading 7 and undermine the interinstitutional balance among institutions. Consequently, the Council calls on the Commission to identify and present initiatives, where appropriate, including making use of the provisions in Article 314(1) of the Treaty on the Functioning of the European Union (TFEU). The Council also stresses the importance for each institution to provide transparent and clear justifications for any additional appropriation not in line with the MFF agreement. In addition, the Council recalls the importance of keeping the funding of decentralised agencies under firm control and of limiting it to justified needs. In order for the national parliaments to have adequate time to carry out detailed scrutiny and for the Council to thoroughly prepare its position, the Council calls on the Commission to present the draft budget for 2023 as soon as possible, and at the latest, by week 23. It also encourages the Commission to continuously improve the content of its budgetary documents by making them simpler, more concise and transparent, and to ensure that the most recent data is available. The Council invites the Commission to include, in a reserve, commitment and payment appropriations foreseen for new legal acts or amendments to existing legal acts not yet adopted, in line with the provisions of the Financial Regulation. In addition, the Council urges the Commission to accompany the draft budget with the complete set of applicable documents listed in Article 41 Financial Regulation. The Council calls on the Commission to guarantee full transparency and visibility of all funds under the NGEU by providing all relevant information, including summary tables on budget appropriations under the NGEU. The Council invites the Commission to regularly inform Member States on the assigned revenue entered in the budget, including from the NGEU and the Trade and Cooperation Agreement with the United Kingdom, and to comply with its obligations in the Financial Regulation as regards other assigned revenue allocated to certain programmes in accordance with the agreement on the MFF 2021‑2027. The Council stresses the importance of transparency on the financing costs of the NGEU, the management of debt and all other liabilities of the Union budget, and calls on the Commission to provide updates on the unspent funds for interest payments. In addition, the Council recalls the Commission's commitment in the framework of the 2022 budgetary procedure to ensure that the overall amount originally planned for the European Union Recovery Instrument (EURI) line in the MFF 2021-2027 is fully used for the payment of interest costs or early repayments, in keeping with the provisions of the Own Resources Decision. The Council encourages all institutions to collaborate efficiently and constructively, allowing for a smooth budgetary procedure and the establishment of the budget for 2023 within the deadlines set by the TFEU. Notably, the Council invites the Commission to act as honest broker during the whole budgetary procedure. In order to facilitate the conciliation process, the Council calls on the Commission to provide timely access to draft elements for joint conclusions, which should be comprehensive and contain all the relevant information (in particular on commitments and payments). The Council reiterates the great importance it attaches to these guidelines and expects the Commission to duly take them into account in the preparation of the draft budget for 2023. These guidelines will be made available to the European Parliament and the Commission, as well as to the other Union institutions and bodies. Council Regulation (EU, Euratom) 2020/2093 of 17 December 2020 laying down the multiannual financial framework for the years 2021 to 2027 (OJ L 433I, 22.12.2020, p. 11). Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council of 18 July 2018 on the financial rules applicable to the general budget of the Union, amending Regulations (EU) No 1296/2013, (EU) No 1301/2013, (EU) No 1303/2013, (EU) No 1304/2013, (EU) No 1309/2013, (EU) No 1316/2013, (EU) No 223/2014, (EU) No 283/2014, and Decision No 541/2014/EU and repealing Regulation (EU, Euratom) No 966/2012 (OJ L 193, 30.7.2018, p. 1). Interinstitutional Agreement of 16 December 2020 between the European Parliament, the Council of the European Union and the European Commission on budgetary discipline, on cooperation in budgetary matters and on sound financial management, as well as on new own resources, including a roadmap towards the introduction of new own resources (OJ L 433I, 22.12.2020, p. 28). As reported in point 7.2. of Accuracy of Member States’ payment forecasts for 2020 of the Active monitoring and forecast of budget implementation - 2020 information note of 24 March 2021, see https://ec.europa.eu/info/publications/active-monitoring-and-forecast-budget-implementation-2020_en. Agreement on the Withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community (OJ L 29, 31.1.2020, p. 7). Trade and Cooperation Agreement between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part, Part Five on Participation in Union programmes, Sound Financial Management and Financial Provisions and the related protocol (OJ L 444, 31.12.2020, p. 14). Council Decision (EU, Euratom) 2020/2053 of 14 December 2020 on the system of own resources of the European Union and repealing Decision 2014/335/EU, Euratom (OJ L 424, 15.12.2020, p. 1). Council conclusions The EU’s annual budget (background information) The Council of the European Union, RECALLING the Council conclusions of 27 November 2020 on fair and effective taxation in times of recovery, on tax … View in browser Press material Tuesday 15 March 2022   ● Council of the EU   15/03/2022 11:21 | Press release | Council adopted conclusions on the implementation of the VAT e-commerce package   The Council of the European Union, RECALLING the Council conclusions of 27 November 2020 on fair and effective taxation in times of recovery, on tax challenges linked to digitalisation and on tax good governance in the EU and beyond, which supported the Commission’s suggestion to clarify, simplify and modernise the EU value-added tax (VAT) rules; RECALLING the entry into application of the VAT e-commerce package on 1 July 2021, which provided for a number of changes in the VAT legislation to overcome the barriers to cross-border online sales and to address challenges arising from the VAT regimes for distance sales of goods and business-to-consumer supplies of services, and for the importation of low value consignments; WELCOMES the preliminary results, as presented by the Commission at technical level, of the successful application of the new EU VAT rules for e-commerce, indicating that the package contributes to the digital transition, the economic recovery and to sustainable public finances across the EU; CONSIDERS that further clarifying and simplifying the VAT rules for businesses would strengthen the European Single Market and contribute to a level playing field – thereby helping European businesses to compete in domestic and global markets – as well as enhance compliance and reinforce the fight against tax fraud; EMPHASIZES, in this respect, the key role of the VAT one-stop shop for businesses to comply with their VAT obligations on e-commerce sales and the VAT import one-stop shop (IOSS) to simplify the declaration and payment of VAT on distance sales of imported goods; NOTES that the necessary IT systems at both EU and national level for the implementation of the EU VAT rules are broadly up-and-running, with Member States finalising their implementation and solving remaining issues; WELCOMES the practical solution already agreed between the Commission and the Member States concerned to solve the temporary technical problem triggering possible double taxation which may arise in certain circumstances in the framework of the IOSS, and EMPHASIZES the high priority of finalising the implementation of the e-commerce rules; WELCOMES the Commission’s intentions to propose further simplification in the EU cross-border trade, reduction of administrative burdens for businesses as well as tax authorities and a more efficient fight against VAT fraud, in particular through the reduction of the need for multiple registrations in different Member States; CONSIDERS that extensions of the scope of the Union one-stop shop to all business-to-consumer supplies of goods and services and of the harmonization of the use of the reverse charge mechanism for business-to-business supplies of goods and services by a non-established taxable person, could contribute to achieving this objective and to simplifying the functioning of the EU VAT system; INVITES the Commission, with a view to simplifying and securing the collection of VAT, to study further the impact of the possibility to make the use of the IOSS mandatory and to investigate more in-depth, in close cooperation with the customs authorities and after an evaluation of the current system, the possible removal of the EUR 150 threshold for the use of the IOSS, while retaining an effective and manageable system and carefully considering the implications on customs authorities and the related administrative costs and burden; INVITES the Commission to present the findings of the ex-post evaluation on implementation of the VAT e-commerce package since 1 July 2021 and thus enable Member States to have a better informed discussion with the Commission services and, as appropriate, in the Council with regard to possible changes; CONSIDERS, in particular, that the obligations in the different one-stop shop schemes to appoint an intermediary or a tax representative could benefit from a certain degree of harmonization; LOOKS FORWARD, in this context, to the Commission’s ‘VAT in the Digital Age’ initiative announced in the 2020 Commission action plan for fair and simple taxation supporting the recovery strategy, which is to cover VAT reporting obligations and e-invoicing, the VAT treatment of the platform economy and a single VAT registration in the EU; CALLS ON the Commission, in this context, to ensure that all proposals it intends to put forward to the Council are fully assessed in terms of their economic, administrative and social costs and benefits for taxpayers and tax authorities, including their impact on EU and Member States’ IT capacities and their corresponding required implementation periods, as well as on fundamental rights, such as the protection of personal data. Council conclusions Fair and effective taxation: Council adopts conclusions (press release, 27 November 2020) Υλικό για τον Τύπο Τρίτη 15 Μαρτίου 2022   ● Συμβούλιο της ΕΕ   15/03/2022 11:21 | Δελτίο τύπου | Το Συμβούλιο ενέκρινε συμπεράσματα σχετικά με την εφαρμογή της δέσμης μέτρων ΦΠΑ στο ηλεκτρονικό εμπόριο   Το Συμβούλιο της Ευρωπαϊκής Ένωσης, ΥΠΕΝΘΥΜΙΖΟΝΤΑΣ τα συμπεράσματα του Συμβουλίου της 27ης Νοεμβρίου 2020 σχετικά με τη δίκαιη και αποτελεσματική φορολογία στην εποχή της ανάκαμψης, τις φορολογικές δυσκολίες που συνδέονται με την ψηφιοποίηση και τη χρηστή φορολογική διακυβέρνηση εντός και εκτός της ΕΕ, τα οποία στηρίζουν την εισήγηση της Επιτροπής να διασαφηνιστούν, να απλοποιηθούν και να εκσυγχρονιστούν οι κανόνες της ΕΕ για τον φόρο προστιθέμενης αξίας (ΦΠΑ)· ΥΠΕΝΘΥΜΙΖΟΝΤΑΣ ότι η έναρξη εφαρμογής της δέσμης μέτρων ΦΠΑ για το ηλεκτρονικό εμπόριο την 1η Ιουλίου 2021, επέφερε ορισμένες αλλαγές στη νομοθεσία για τον ΦΠΑ με σκοπό να ξεπεραστούν τα εμπόδια στις διασυνοριακές διαδικτυακές πωλήσεις και να αντιμετωπιστούν τα προβλήματα που προκύπτουν από τα καθεστώτα ΦΠΑ για τις πωλήσεις αγαθών εξ αποστάσεως και τις παροχές υπηρεσιών από τις επιχειρήσεις στους καταναλωτές, καθώς και για την εισαγωγή φορτίων μικρής αξίας· ΕΞΑΙΡΕΙ τα προκαταρκτικά αποτελέσματα - που παρουσίασε η Επιτροπή σε τεχνικό επίπεδο - της επιτυχούς εφαρμογής των νέων κανόνων της ΕΕ για τον ΦΠΑ στο ηλεκτρονικό εμπόριο, σύμφωνα με τα οποία η δέσμη μέτρων συμβάλλει στην ψηφιακή μετάβαση, την οικονομική ανάκαμψη και τη βιωσιμότητα των δημόσιων οικονομικών σε ολόκληρη την ΕΕ· ΕΚΤΙΜΑ ότι η περαιτέρω αποσαφήνιση και απλούστευση των κανόνων ΦΠΑ για τις επιχειρήσεις θα στηρίξει την ευρωπαϊκή ενιαία αγορά και θα συμβάλει στη δημιουργία ισότιμων όρων ανταγωνισμού, βοηθώντας έτσι τις ευρωπαϊκές επιχειρήσεις να ανταγωνιστούν στις εγχώριες και παγκόσμιες αγορές, ενισχύοντας παράλληλα τη συμμόρφωση και καταπολεμώντας τη φορολογική απάτη· ΤΟΝΙΖΕΙ, στο πλαίσιο αυτό, τον ουσιώδη ρόλο της θυρίδας ενιαίας εξυπηρέτησης ΦΠΑ στη συμμόρφωση των επιχειρήσεων με τις υποχρεώσεις τους σχετικά με τον ΦΠΑ στο ηλεκτρονικό εμπόριο και της θυρίδας ενιαίας εξυπηρέτησης ΦΠΑ για τις εισαγωγές η οποία συμβάλλει στην απλούστευση της δήλωσης και της καταβολής του ΦΠΑ στις πωλήσεις εισαγόμενων αγαθών εξ αποστάσεως· ΣΗΜΕΙΩΝΕΙ ότι τα αναγκαία συστήματα ΤΠ για την εφαρμογή των κανόνων της ΕΕ για τον ΦΠΑ τόσο σε ενωσιακό όσο και σε εθνικό επίπεδο λειτουργούν ήδη σε γενικές γραμμές, με τα κράτη μέλη να οριστικοποιούν την εφαρμογή τους και να επιλύουν τα εκκρεμή ζητήματα· ΕΠΙΚΡΟΤΕΙ την πρακτική λύση που έχει ήδη συμφωνηθεί μεταξύ της Επιτροπής και των ενδιαφερομένων κρατών μελών για την αντιμετώπιση του προσωρινού τεχνικού προβλήματος, το οποίο ενδέχεται να οδηγήσει σε διπλή φορολόγηση υπό ορισμένες συνθήκες στο πλαίσιο της ενιαίας θυρίδας και ΤΟΝΙΖΕΙ ότι η ολοκλήρωση της εφαρμογής των κανόνων για το ηλεκτρονικό εμπόριο αποτελεί μείζονα προτεραιότητα· ΕΠΙΚΡΟΤΕΙ την πρόθεση της Επιτροπής να προτείνει περαιτέρω απλούστευση του διασυνοριακού εμπορίου στην ΕΕ, μείωση του διοικητικού φόρτου για τις επιχειρήσεις καθώς και για τις φορολογικές αρχές και αποτελεσματικότερη καταπολέμηση της απάτης στον τομέα του ΦΠΑ, ιδίως με τη μείωση της υποχρέωσης πολλαπλών εγγραφών σε διαφορετικά κράτη μέλη· ΕΚΤΙΜΑ ότι η επέκταση του πεδίου εφαρμογής της θυρίδας ενιαίας εξυπηρέτησης της Ένωσης σε όλες τις παραδόσεις αγαθών και παροχές υπηρεσιών από επιχειρήσεις προς καταναλωτές και η μεγαλύτερη εναρμόνιση της χρήσης του μηχανισμού αντιστροφής της επιβάρυνσης στις παραδόσεις αγαθών και παροχές υπηρεσιών από επιχειρήσεις σε επιχειρήσεις από μη εγκατεστημένο πρόσωπο υποκείμενο στον φόρο, θα μπορούσαν να συμβάλουν στην επίτευξη αυτού του στόχου και στην απλούστευση της λειτουργίας του συστήματος ΦΠΑ της ΕΕ· ΚΑΛΕΙ την Επιτροπή, με σκοπό την απλούστευση και τη εξασφάλιση της είσπραξης του ΦΠΑ, να μελετήσει περαιτέρω τις επιπτώσεις της ενδεχόμενης υποχρεωτικής χρήσης της ενιαίας θυρίδας και να διερευνήσει διεξοδικότερα, σε στενή συνεργασία με τις τελωνειακές αρχές και μετά από αξιολόγηση του ισχύοντος συστήματος, την ενδεχόμενη κατάργηση του ορίου των 150 EUR για τη χρήση της ενιαίας θυρίδας, διατηρώντας παράλληλα ένα αποτελεσματικό και διαχειρίσιμο σύστημα και εξετάζοντας προσεκτικά τις επιπτώσεις για τις τελωνειακές αρχές, καθώς και τις σχετικές διοικητικές δαπάνες και επιβαρύνσεις· ΚΑΛΕΙ την Επιτροπή να παρουσιάσει τα πορίσματα της εκ των υστέρων αξιολόγησης της εφαρμογής της δέσμης μέτρων ΦΠΑ για το ηλεκτρονικό εμπόριο από την 1η Ιουλίου 2021 ώστε να μπορέσουν τα κράτη μέλη να διεξαγάγουν μια πιο τεκμηριωμένη ανταλλαγή απόψεων με τις υπηρεσίες της Επιτροπής και, εφόσον παραστεί ανάγκη, πλαίσιο του Συμβουλίου για ενδεχόμενες αλλαγές· ΘΕΩΡΕΙ, ειδικότερα, ότι θα ήταν σκόπιμο να εναρμονιστούν σε κάποιο βαθμό οι υποχρεώσεις που απορρέουν από τα διάφορα συστήματα θυρίδας ενιαίας εξυπηρέτησης για τον διορισμό μεσάζοντα ή φορολογικού αντιπροσώπου· ΠΡΟΣΒΛΕΠΕΙ, στο πλαίσιο αυτό, στην πρωτοβουλία της Επιτροπής «Ο ΦΠΑ στην ψηφιακή εποχή» που ανακοινώθηκε με το σχέδιο δράσης 2020 της Επιτροπής «Δίκαιη και απλή φορολόγηση που στηρίζει τη στρατηγική ανάκαμψης», η οποία θα καλύπτει τις υποχρεώσεις υποβολής δηλώσεων ΦΠΑ και την ηλεκτρονική τιμολόγηση, το καθεστώς ΦΠΑ που ισχύει για την οικονομία των πλατφορμών και την ενιαία εγγραφή ΦΠΑ στην ΕΕ· ΚΑΛΕΙ, προς τούτο, την Επιτροπή να φροντίσει ώστε όλες οι προτάσεις που προτίθεται να υποβάλει στο Συμβούλιο να έχουν αξιολογηθεί πλήρως όσον αφορά το κόστος και τα οφέλη τους για τους φορολογούμενους και τις φορολογικές αρχές από οικονομική, διοικητική και κοινωνική σκοπιά, καθώς και ως προς τις επιπτώσεις τους στις ικανότητες ΤΠ της ΕΕ και των κρατών μελών και στις αντίστοιχες απαιτούμενες περιόδους εφαρμογής τους, τέλος δε τις επιπτώσεις τους στα θεμελιώδη δικαιώματα, όπως η προστασία των δεδομένων προσωπικού χαρακτήρα. Συμπεράσματα του Συμβουλίου Δίκαιη και αποτελεσματική φορολογία: Το Συμβούλιο εγκρίνει συμπεράσματα (δελτίο Τύπου, 27 Νοεμβρίου 2020)