3 Amendments of Miguel VIEGAS related to 2018/0073(CNS)
Amendment 30 #
Draft legislative resolution
Paragraph 1
Paragraph 1
1. ApproveRejects the Commission proposal as amended;
Amendment 112 #
Proposal for a directive
Recital 35
Recital 35
(35) The taxable revenues should be equal to the total gross revenues obtained by a taxable person, net of value added tax and other similar taxes. Taxable revenues should be recognised as obtained by a taxable person at the time when they become due, regardless of whether they have actually been paid by then. DST should be chargeable in a Member State on the proportion of taxable revenues obtained by a taxable person in a tax period that is treated as obtained in that Member State, and should be calculated by applying the DST rate to that proportion. There should be a single DST rate at Union level in order to avoid distortions in the Single Market. The DST rate should be set at 3 %, which achieves an appropriate balance between revenues generated by the tax and accounting for the differential DST impact for businesses with different profit margins.
Amendment 160 #
Proposal for a directive
Article 8 – paragraph 1
Article 8 – paragraph 1
The DST rate shall be 3 %determined freely by each Member State in line with the spirit of this directive.