1 Amendments of Pascal CANFIN related to 2007/0238(CNS)
Amendment 15 #
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 may also apply paragraph 1 in relation to VAT on expenditure relThe Commission shall evaluate to what extent it would be appropriate to authorise Member States to apply paragraph 1 to movable goods with a durable nature and forming part of the business assets. Any legislative proposal in that respect shall aim to harmonise the applicable rules in order to eliminated, to other goods forming part of the business assets as they specify greatest extent possible, factors that could distort competition, with a view to ensuring the proper functioning of the internal market. Such a legislative proposal shall be accompanied by an impact assessment.