3 Amendments of Ramon TREMOSA i BALCELLS related to 2018/0005(CNS)
Amendment 35 #
Proposal for a directive
Recital 8 a (new)
Recital 8 a (new)
(8a) Member States should try to ensure that all the current reduced rates and derogations be maintained and made available to charities and other public benefit organisations across Europe.
Amendment 45 #
Proposal for a directive
Article 1 – paragraph 1 – point 2
Article 1 – paragraph 1 – point 2
Directive 2006/112/EC
Article 98 – paragraph 3 – subparagraph 1
Article 98 – paragraph 3 – subparagraph 1
Reduced rates and exemptions applied pursuant to paragraphs 1 and 2 shall only benefit the final consumer and shall be applied to pursue, in a consistent manner, an objective of general interest. To that end, deduction of input VAT of non- taxable services and deliveries provided by charities and other public benefit organisations shall be allowed.
Amendment 59 #
Proposal for a directive
Article 1 – paragraph 1 – point 5
Article 1 – paragraph 1 – point 5
By 31 December 2026 and every fivthree years thereafter, the Commission shall submit to the Council a report on the scope of Annex IIIa, accompanied by any proposals to amend that Annex, where necessary.;