1 Amendments of Alexander RADWAN related to 2007/0267(CNS)

Proposal for a directive – amending act
Article 1 – point 4

Directive 2006/112/EC
Article 137a – paragraph 1

1. From 1 January 2012, Member States shall allow taxable persons a right of option for taxation in respect of any of the services referred to in points (a) to (g) of Article 135(1), where that service is provided to another undertaking established in the same country or elsewhere in the Community.