2 Amendments of Philippe JUVIN related to 2011/2082(INI)
Amendment 21 #
Draft opinion
Paragraph 2
Paragraph 2
2. Stresses that, as a result of the complexity of rules and administrative constraints, businesses often see the current VAT system as an obstacle to the completion of the internal market; notes that the current VAT arrangements for intra-EU trade tend to reflect negatively on SMEs; calls on the European Commission to give some thought to harmonising the rules on VAT bases and strengthening administrative cooperation among competent national authorities.
Amendment 46 #
Draft opinion
Paragraph 5 a (new)
Paragraph 5 a (new)
5a. Calls on the European Commission to revise Directive 2006/112/EC on the common system of value added tax in order to amend the arrangements for cultural goods and services distributed online by introducing a reduced rate of VAT, as is already the case for cultural goods provided in ‘paper version’, in order to promote the development of the booming digital sector;