2 Amendments of Olle LUDVIGSSON related to 2016/0374(CNS)
Amendment 10 #
Proposal for a directive
Recital 1
Recital 1
(1) Council Directive 2006/112/EC7 provides that Member States may apply reduced rates of value added tax (VAT) to publications on any means of physical support. However, a reduced VAT rate cannot be applied to electronically supplied publications, which have to be taxed at the standard VAT rate. That comparative disadvantage for electronically supplied publications vis-à-vis publications on any means of physical support could impede the development of the digital economy in the Union. _________________ 7 Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ L 347, 11.12.2006, p. 1).
Amendment 13 #
Proposal for a directive
Recital 2
Recital 2
(2) In line with the Commission's Digital Single Market Strategy8 and in order to keep abreast of technological progrto ensure its global competitiveness in a digitalised economy, Member States should be enabled to align the VAT rates for electronically supplied publications with lower VAT rates for publications on any means of physical support. _________________ 8 COM(2015) 0192 final COM(2015) 0192 final