5 Amendments of Anni PODIMATA related to 2011/2082(INI)
Amendment 23 #
Motion for a resolution
Paragraph 5
Paragraph 5
5. Recalls that one of the key features of VAT is the principle of neutrality [1], and that since VAT is a finaltax on the final stage of consumption tax, businesses should not bear the burden of the VAT; points out that Member States should ensure that in principle all commercial transactions are taxed as far as possible and that any exemptions are construed narrowly, whilst also ensuring that similar goods and services are subject to the same VAT treatments;
Amendment 33 #
Motion for a resolution
Paragraph 6
Paragraph 6
6. Emphasises that in order to ensure neutrality VAT on goods and services that are used for taxed economic activities must be fully deductible; notes that at present the rules on input tax deduction are complex and cause problems for businesses due to issues arising from the type of companynature of their activities (scope), type of service (exemptions) or nature of services (deductibility);
Amendment 41 #
Motion for a resolution
Paragraph 9 α (new)
Paragraph 9 α (new)
9a. Stresses that goods and services to which a lower rate applies must have a particular added value in economic terms or in terms of consumer protection while respecting the particular nature of each national economy; calls for the application of a lower rate to products and services in the case of - products from very small factories principally manufactured and consumed within the Member State concerned with a view to promoting small and very small manufacturers and businesses, - goods and services designed to improve road safety, - engineering and digital technology for agricultural production;
Amendment 51 #
Motion for a resolution
Paragraph 11
Paragraph 11
11. Calls on the Commission to present within a reasonable period of time a proposal for a Standard European Electronic Invoice based on a linguistically neutral template so as to facilitate cross- border transactions;
Amendment 65 #
Motion for a resolution
Paragraph 16
Paragraph 16
16. Considers that the business community requires clear VAT rules that increase legal certainty and the likelihood of uniform interpretation by Member States; considers also that since Council Directives give discretionary powers to the Member States and contain unclear provisions that increase the possibility of multiple interpretations, the resulting complex VAT system hinders cross-border activities and leads to unnecessary administrative burdens; considers that VAT rules should be consistent with EU policies in other areas, such as sustainability and climate change;