Activities of Mojca KLEVA KEKUŠ related to 2012/0102(CNS)
Shadow reports (1)
REPORT on the proposal for a Council directive amending Directive 2006/112/EC on the common system of value added tax, as regards the treatment of vouchers PDF (196 KB) DOC (209 KB)
Amendments (4)
Amendment 9 #
Proposal for a directive
Recital 1
Recital 1
(1) Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax lays down rules on the time and place of supply of goods and services, the taxable amount, the chargeability of value added tax (VAT) and the entitlement to deduction. Those rules are, however, not sufficiently clear or comprehensive to ensure consistency in the tax treatment of transactions involving vouchers to an extent which has undesirable consequences for the proper functioning of the internal market. In order to eradicate opportunities for tax evasion and tax fraud, to increase VAT collection from vouchers and hence increase public revenue, it is necessary to reinforce the scope, neutrality and transparency with regards to tax treatment of transactions involving vouchers.
Amendment 10 #
Proposal for a directive
Recital 2
Recital 2
(2) To ensure certain and uniform treatment and to avoid inconsistencies, distortion of competition, double or non- taxation, ambiguity with regard to tax liability and to reduce the risk of tax avoidance and tax evasion, there is a need for specific rules applying to the VAT treatment of vouchers.
Amendment 12 #
Proposal for a directive
Recital 4
Recital 4
(4) The VAT treatment of the transactions associated with vouchers is dependent upon the specific characteristics of the voucher. It is therefore necessary to distinguish between various types of vouchers and the distinct definitions need to be set outclarified in Union legislation.
Amendment 18 #
Proposal for a directive
Article 1 – paragraph 1 – point 3
Article 1 – paragraph 1 – point 3
Directive 2006/112/EC
Chapter 5 – Article 30a – paragraph 1 – subparagraph 1
Chapter 5 – Article 30a – paragraph 1 – subparagraph 1
“Voucher” shall mean any instrument carrying a right to receive a supply of goods or services, or to receive a price discount or rebate with regard to a supply of goods or services and where there is a corresponding obligation to fulfil this right.