Activities of Tibor SZANYI related to 2018/0005(CNS)
Plenary speeches (2)
Harmonising and simplifying certain rules in the VAT system - Rates of value added tax (debate) HU
Harmonising and simplifying certain rules in the VAT system - Rates of value added tax (debate)
Reports (1)
REPORT on the proposal for a Council directive amending Directive 2006/112/EC as regards rates of value added tax PDF (598 KB) DOC (91 KB)
Amendments (1)
Amendment 43 #
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. Priority shall be given to goods or services having positive social and / or environmental effects, including cases where the production and retail of such goods or services has positive social and / or environmental effects.