Activities of Arndt KOHN related to 2018/0005(CNS)
Plenary speeches (1)
Harmonising and simplifying certain rules in the VAT system - Rates of value added tax (debate) DE
Amendments (4)
Amendment 21 #
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 asd avoiding a disproportionate fragmentation of the VAT system within the internal market can be achieved by enabling Member States to apply an exemption with the right to deduct input VAT, in addition to a maximum of twoone reduced rates of a minimum of 5 %.
Amendment 39 #
Proposal for a directive
Article 1 – paragraph 1 – point 2
Article 1 – paragraph 1 – point 2
Directive 2006/112/EC
Article 98 – paragraph 1 – subparagraph 1
Article 98 – paragraph 1 – subparagraph 1
Member States may apply a maximum of twoone reduced rates.
Amendment 41 #
Proposal for a directive
Article 1 – paragraph 1 – point 2
Article 1 – paragraph 1 – point 2
Directive 2006/112/EC
Article 98 – paragraph 2
Article 98 – paragraph 2
2. By way of derogation from paragraph 1, Member States may in addition to the two reduced rates apply a reduced rate lower than the minimum of 5% and an exemption with deductibility of the VAT paid at the preceding stage.
Amendment 43 #
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. Priority shall be given to goods or services having positive social and / or environmental effects, including cases where the production and retail of such goods or services has positive social and / or environmental effects.