BETA

8 Amendments of Notis MARIAS related to 2016/0374(CNS)

Amendment 5 #
Draft legislative resolution
Citation 2 a (new)
- having regard to Protocol (No 1) of the Treaty on the Functioning of the European Union on the role of national parliaments in the European Union,
2017/04/05
Committee: ECON
Amendment 6 #
Draft legislative resolution
Citation 2 b (new)
- having regard to Protocol (No 2) of the Treaty on the Functioning of the European Union on the application of the principles of subsidiarity and proportionality,
2017/04/05
Committee: ECON
Amendment 7 #
Proposal for a directive
Citation 1 a (new)
having regard to Protocol (No 1) of the Treaty on the Functioning of the European Union on the role of national parliaments in the European Union,
2017/04/05
Committee: ECON
Amendment 8 #
Proposal for a directive
Citation 1 b (new)
having regard to Protocol (No 2) of the Treaty on the Functioning of the European Union on the application of the principles of subsidiarity and proportionality,
2017/04/05
Committee: ECON
Amendment 11 #
Proposal for a directive
Recital 1
(1) Council Directive 2006/112/EC7 provides that Member States mayare able to apply reduced rates of value added tax (VAT) to publications on any means of physical support. However, a reduced VAT rate cannot be applied to electronically supplied publications, which have to be taxed at the standard VAT rate. _________________ 7 Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ L 347, 11.12.2006, p. 1).
2017/04/05
Committee: ECON
Amendment 12 #
Proposal for a directive
Recital 2
(2)2. In line with the Commission's Digital Single Market Strategy8 and in order to keep abreast of technological progress in a digital economy, Member States shouldmay be enabled to align the VAT rates for electronically supplied publications with lower VAT rates for publications on any means of physical support. _________________ 8COM(2015) 0192 final
2017/04/05
Committee: ECON
Amendment 15 #
Proposal for a directive
Recital 3
(3)3. In the Action Plan on VAT9 , the Commission outlined that electronically supplied publications should be able to benefit from the same preferential VAT rate treatment as publications on any means of physical support. To achieve this aim, this needs to include the possibility fore possibility could be given to all Member States to apply to the supply of books, newspapers and periodicals either a reduced VAT rate or lower reduced VAT rates including the possibility of granting exemptions with deductibility of the VAT paid at the preceding stage. _________________ 9COM(2016) 148 final
2017/04/05
Committee: ECON
Amendment 21 #
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 ratesDoes not affect English version.
2017/04/05
Committee: ECON