Activities of Ildikó GÁLL-PELCZ related to 2012/0102(CNS)
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 (1)
Amendment 20 #
Proposal for a directive
Article 1 – paragraph 1 – point 6
Article 1 – paragraph 1 – point 6
2006/112/EC
Chapter 5 – Article 74a – paragraphs 1
Chapter 5 – Article 74a – paragraphs 1
1. The taxable amount of the supply of goods or services redeemed against a multi-purpose voucher shall be equal to the nominal value of that voucher effectively used to acquire those goods and services, or in the case of partial redemption, to that part of the nominal value which corresponds to the partial redemption of that voucher, less the amount of VAT related to the goods or services redeemed.