1 Amendments of Krišjānis KARIŅŠ related to 2012/0102(CNS)
Amendment 15 #
Proposal for a directive
Recital 11
Recital 11
(11) Vouchers may involve the supply of goods or services across borders. Should the chargeability differ between Member States, this could result in double taxation or non taxation. To prevent such situation and make it clear in which Member State tax must be paid, no derogation from the rule by which VAT is chargeable when the goods or the services are supplied should be allowed.