3 Amendments of Hans-Peter MARTIN related to 2007/0238(CNS)
Amendment 7 #
Draft Directive – amending act
Recital 8
Recital 8
(8) In the context of their accession, Bulgaria and Romania were authorised to grant a tax exemption to small enterprises and to continue applying a VAT exemption to the international transport of passengers. For the purposes of clarity and consistency, these exemptions should be incorporated into the Directive itself, and their legality and necessity reviewed at least every two years.
Amendment 10 #
Draft Directive – amending act
Recital 10
Recital 10
(10) Whilst immovable property and related expenditure account for the most significant cases where clarification and strengthening of the rule is appropriate, given the value and economic lifetime of such property and the fact that mixed use of this type of property is a common practice, it is nevertheless appropriate, in accordance with the principle of subsidiarity, to authorise Member States to apply the same rule to movable goods with a durable nature and forming part of the business assets. Economically significant repairs should likewise be covered by this provision.
Amendment 14 #
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 shall determine whether Member States can 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 permanently forming part of the business assets. Any legislative proposal for that purpose shall be accompanied by a detailed impact assessment encompassing both the advantages and the disadvantages.