Activities of Theodoros SKYLAKAKIS related to 2012/0102(CNS)
Shadow reports (1)
REPORT on the proposal for a Council directive amending Directive 2006/112/EC on the common system of value added tax, as regards the treatment of vouchers PDF (196 KB) DOC (209 KB)
Amendments (2)
Amendment 22 #
Proposal for a directive
Article 2 – paragraph 1 – subparagraph 1
Article 2 – paragraph 1 – subparagraph 1
1. Member States shall adopt and publish, by 1 January 2014 at the latest, the laws, regulations and administrative provisions necessary to comply with this Directive by 1 January 2015. They shall forthwithimmediately communicate to the Commission the text of those provisions. Member States shall apply those provisions from 1 January 2015. When Member States adopt those provisions, they shall contain a reference to this Directive or be accompanied by such a reference on the occasion of their official publication. Member States shall determine how such reference is to be made.
Amendment 23 #
Proposal for a directive
Article 2 a (new)
Article 2 a (new)
Article 2a By 1 January 2017, the Commission shall report to the European Parliament and to the Council on the economic and fiscal impact of this Directive, including the fiscal impact in each Member State.