2 Amendments of Zsolt László BECSEY related to 2007/0238(CNS)
Amendment 12 #
Proposal for a directive – amending act
Recital 10
Recital 10
(10) In this context, this rule should be applied to immovable property that is supplied to taxable person and important services relating to the property supplied. These situations account for the most significant cases, given the value and economic lifetime of such property and the fact that mixed use of this type of property is a common practice. Furthermore, the Commission should analyse the possible extension of the adjustment scheme to all types of high valued material assets, determining the value threshold of possible inclusion of material assets and detailing the costs of the increased administrative and inspecting capacities resulting from such an extension of the adjustment scheme.
Amendment 13 #
Proposal for a directive – amending act
Article 1 – point 11
Article 1 – point 11
Directive 2006/112/EC of 28 November
Article 168 a (new)
Article 168 a (new)
In the event of acquisition, construction, renovation or substantial information of immovable property and other high-value material assets, the initial exercise of the right of deduction arising when the tax becomes chargeable shall be limited to the proportion of the property's effective use for transactions giving rise to a right of deduction. By way of derogation from Article 26, the changes in proportion of use immovable property and other high-value material assets referred to in the first paragraph shall be taken into account under conditions provided for in Articles 187, 188, 190 and 192 for adjusting the initial exercise of the right of deduction. The changes referred to in the second paragraph shall be taken into account during the period of defined by the Member states under Article 187(1) for immovable property and other high-value material assets acquired as capital goods.