3 Amendments of Luigi MORGANO related to 2018/0005(CNS)
Amendment 22 #
Proposal for a directive
Recital 4 a (new)
Recital 4 a (new)
(4a) In line with the Commission's Digital Single Market Strategy1a and in order to keep abreast of technological progress in a digital economy, in order to stimulate innovation, creation, investment and the production of new content, and in order to facilitate digital learning, knowledge transfer and the access to, and promotion of, culture in the digital environment, Member States should be enabled to align the VAT rates for electronically supplied publications with lower VAT rates for publications on any means of physical support. _________________ 1a COM(2015) 0192 final
Amendment 23 #
Proposal for a directive
Recital 4 b (new)
Recital 4 b (new)
Amendment 24 #
Proposal for a directive
Recital 4 c (new)
Recital 4 c (new)
(4c) Taking into account the importance of facilitating access to books, newspapers and periodicals for persons who are blind, visually impaired or otherwise print-disabled, adapted and audio electronic books, newspapers and periodicals are to be understood as not wholly or predominantly consisting of music or video content. Therefore, reduced VAT rates can also be applied to those formats.