Activities of Liadh NÍ RIADA related to 2016/0374(CNS)
Shadow opinions (1)
OPINION on the proposal for a Council directive amending Directive 2006/112/EC, as regards rates of value added tax applied to books, newspapers and periodicals
Amendments (1)
Amendment 4 #
Proposal for a directive
Recital 2
Recital 2
(2) In line with the Commission's Digital Single Market Strategy8 and in order to keep abreast of technological progress in a digital economy, 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. _________________ 8in 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. Revenue raised by aligning the electronic and physical VAT rates should be reinvested to ensure the growth of the sector. _________________ 8 COM(2015) 0192 final COM(2015) 0192 final