Activities of Isabelle DURANT related to 2011/2082(INI)
Shadow opinions (1)
OPINION on the future of VAT
Amendments (5)
Amendment 2 #
Draft opinion
Paragraph 1
Paragraph 1
1. Is of the opinion that the proper functioning of the internal market is hampered by the diversity and unfair design of current rules regarding VAT on freight and passenger transport;
Amendment 4 #
Draft opinion
Paragraph 2
Paragraph 2
2. Draws attention to the complex and unfair situation regarding passenger transport: domestic passenger transport is taxed in almost all Member States. There are, however, exemptions, zero rates and different rates depending on the mode of transport and the Member State. International transport by sea and air, which includes intra-EU cross-border transport, is exempt from VAT in all Member States, whereas the situation regarding other modes varies across Member States. In addition, international air and sea transport providers can purchase some goods and services free of VAT, which creates an unfair cash-flow advantage compared with other modes of transport;
Amendment 5 #
Draft opinion
Paragraph 2
Paragraph 2
2. Draws attention to the agreed EU 20-20- 20 targets by 2020 and to the complex and unfair situation regarding passenger transport: domestic passenger transport is taxed in almost all Member States. There are, however, exemptions, zero rates and different rates depending on the mode of transport and the Member State. International transport by sea and air, which includes intra-EU cross-border transport, is exempt from VAT in all Member States, whereas the situation regarding domestic flights and other modes varies across Member States. In addition, international air and sea transport providers can purchase some goods and services free of VAT;
Amendment 10 #
Draft opinion
Paragraph 4
Paragraph 4
4. Calls for a harmonised standard or reduced VAT rate for all intra-EU cross- border travel regardless of the mode of transport, and for harmonised regulation of VAT deductability; encourages the Commission and the Member States to introduce harmonised VAT rates for all modes of transport in the EU and the goods and services they purchase in order to guarantee fair competition between all of them;
Amendment 15 #
Draft opinion
Paragraph 5
Paragraph 5
5. Supports, however, a lower or zero rate for surface public transport for public- interest, social and environmental reasons;