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Activities of Barbara KAPPEL related to 2016/0374(CNS)

Shadow reports (1)

REPORT on the proposal for a Council directive amending Directive 2006/112/EC, as regards rates of value added tax applied to books, newspapers and periodicals PDF (689 KB) DOC (93 KB)
2016/11/22
Committee: ECON
Dossiers: 2016/0374(CNS)
Documents: PDF(689 KB) DOC(93 KB)

Amendments (3)

Amendment 16 #
Barbara KAPPEL
Proposal for a directive
Recital 3 a (new)
(3 a) In line with the Action Plan on VAT, this Directive aims at simpler, more fraud-proof and business-friendly VAT systems across the Member States, as well as keeping pace with today's digital and mobile economy.
2017/04/05
Committee: ECON
Amendment 17 #
Barbara KAPPEL
Proposal for a directive
Recital 5
(5) In order to prevent an extensive use of reduced VAT rates to audio-visual content, Member States should be enabled to apply a reduced rate to books, newspapers and periodicals, only if these publications, both on any means of physical support or electronically supplied, do not wholly or predominantly consist of music or video content.deleted
2017/04/05
Committee: ECON
Amendment 19 #
Barbara KAPPEL
Proposal for a directive
Recital 6
(6) Member States should maintain discretion to set VAT rates for publications and restrict the scope of reduced VAT rates.deleted
2017/04/05
Committee: ECON
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