Activities of Sander LOONES related to 2018/0005(CNS)
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 (5)
Amendment 19 #
Proposal for a directive
Recital 4
Recital 4
(4) In a definitive VAT system all Member States should be treated equally and should therefore have the same restrictions in applying reduced VAT rates, which should remain an exception to the standard rate. Such equal treatment without restricting Member States current flexibility in setting VAT can be achieved by enabling all of them to apply a reduced rate for which the minimum requirement does not apply, as well as an exemption with the right to deduct input VAT, in addition to a maximum of two reduced rates of a minimum of 5%with the purpose of making the consumption of certain goods and services more affordable in view of goals of general interest such as public health care, public housing policy, spatial planning, job preservation, cultural, social or environmental goals, as well as an exemption with the right to deduct input VAT, in addition to a maximum of two reduced rates of a minimum of 5%. This directive will increase subsidiarity in the VAT system, making it possible for Member States to accommodate local conditions, preferences and traditions or choose a simple and uniform tax rate.
Amendment 31 #
Proposal for a directive
Recital 6 a (new)
Recital 6 a (new)
(6a) With particular focus on the needs of SMEs and in order to facilitate trade and increase legal certainty in the single market, the Commission, in cooperation with Member States, should establish a Union VAT Web information portal for businesses. That multilingual portal should provide quick, up-to-date and accurate access to relevant information about the implementation of the VAT system in the different Member States and in particular on the correct VAT-rates for different goods and services in the different Member States, as well as the conditions for zero-rate. Such a portal may also help to address the current VAT- gap.
Amendment 47 #
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 1
Article 98 – paragraph 3 – subparagraph 1
Reduced rates and exemptions applied pursuant to paragraphs 1 and 2 shall only benefit the final consumer and shall be applied to pursue, in a consistent manner, an objective of general interest.
Amendment 56 #
Proposal for a directive
Article 1 – paragraph 1 – point 4
Article 1 – paragraph 1 – point 4
Directive 2006/112/EC
Article 99a – paragraph 1
Article 99a – 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 120 % at any given time.
Amendment 62 #
Proposal for a directive
Article 1 – paragraph 1 – point 5 a (new)
Article 1 – paragraph 1 – point 5 a (new)
Directive 2006/112/EC
Article 100 a (new)
Article 100 a (new)
(5a) The following Article is inserted: 'Article 100a The Commission, in cooperation with the Member States, shall establish a Union VAT Web information portal for businesses in order to provide quick and accurate access to the relevant information about the implementation of the definitive VAT system in the different Member States.';