2 Amendments of Markus FERBER related to 2007/0238(CNS)
Amendment 11 #
Draft Directive – amending act
Recital 10 a (new)
Recital 10 a (new)
(10a) The Commission should consider how far Member States should be authorised to apply the same rule to movable goods with a durable nature forming part of the business assets. Any legislative proposal for that purpose should be accompanied by an appropriate independent impact assessment.
Amendment 16 #
Draft Directive – amending act
Article 1 – point 12
Article 1 – point 12
Directive 2006/112/EC
Article 168 a – paragraph 2
Article 168 a – paragraph 2
2. Member States mayThe Commission may determine how far Member States should be authorised also to apply paragraph 1 in relation to VAT on expenditure related to other goods forming part of the business assets as they specifyto movable goods with a durable nature forming part of the business assets. Any legislative proposal for that purpose shall be accompanied by an appropriate independent impact assessment.