2 Amendments of Werner LANGEN related to 2015/0296(CNS)
Amendment 1 #
Draft legislative resolution
Paragraph 1 a (new)
Paragraph 1 a (new)
1a. Regrets that the Commission published its proposal so late which means that the application of a minimum standard rate of VAT will be retroactive;
Amendment 5 #
Proposal for a directive
Article 1 – point 1
Article 1 – point 1
Directive 2006/112/EC
Article 97
Article 97
From 1 January 2016 until 31 December 20217, the standard rate may not be lower than 15 %.