Activities of Miguel VIEGAS related to 2018/0005(CNS)
Plenary speeches (1)
Harmonising and simplifying certain rules in the VAT system - Rates of value added tax (debate) PT
Shadow reports (1)
REPORT on the proposal for a Council directive amending Directive 2006/112/EC as regards rates of value added tax PDF (598 KB) DOC (91 KB)
Amendments (4)
Amendment 17 #
Proposal for a directive
Recital 3
Recital 3
(3) The removal of restrictions in parallell with the entry into force of the definitive arrangements for the taxation of trade between Member States should allow Member States to continue to apply reduced VAT rates that are currently granted as derogations under Chapter 4 of Title VIII of Directive 2006/112/EC and Annex X to Directive 2006/112/EC and which would otherwise expire with the entry into force of those arrangements. The ‘negative list’ must therefore take account of the express derogations laid down in Directive 2006/112/EC.
Amendment 50 #
Proposal for a directive
Article 1 – paragraph 1 – point 2
Article 1 – paragraph 1 – point 2
Directive 2006/112/EC
Article 98 – paragraph 3 – subparagraph 2
Article 98 – paragraph 3 – subparagraph 2
The reduced rates and exemptions referred to in paragraphs 1 and 2 shall not be applied to goods or services in the categories set out in Annex IIIa, unless they are covered by a derogation.;
Amendment 53 #
Proposal for a directive
Article 1 – paragraph 1 – point 4
Article 1 – paragraph 1 – point 4
Directive 2006/112/EC
Article 99 a – paragraph 1
Article 99 a – paragraph 1
While setting the rates referred to in Articles 97 and 98, Member States shall ensure that the weighted average rate, calculated in accordance with Article 4 of Council Regulation (EEC, Euratom) No 1553/89 (*), exceeds 12% at any given time. However, within three years, this rule must be evaluated and, if necessary, altered accordingly. (This amendment applies throughout the text. adopting it will necessitate corresponding technical changes throughout.)
Amendment 66 #
Proposal for a directive
Annex I – subheading 1 a (new)
Annex I – subheading 1 a (new)
Directive 2006/112/EC
Annex III – row 16 a (new)
Annex III – row 16 a (new)
Musical instruments (This amendment applies throughout the text. adopting it will necessitate corresponding technical changes throughout.)