6 Amendments of Jonás FERNÁNDEZ related to 2015/0296(CNS)
Amendment 2 #
Proposal for a directive
Article 1 – point - 1 (new)
Article 1 – point - 1 (new)
Directive 2006/112/EC
Article 1 – 414
Article 1 – 414
Amendment 3 #
Proposal for a directive
Article 1 – point -1 a (new)
Article 1 – point -1 a (new)
Directive 2006/112/EC
Article 80 – paragraph 1 – introductory part
Article 80 – paragraph 1 – introductory part
- 1a. In Article 80(1), the introductory part is replaced by the following: “1. In order to prevent tax evasion or avoidance, Member States mayshall in any of the following cases take measures to ensure that, in respect of the supply of goods or services involving family or other close personal ties, management, ownership, membership, financial or legal ties as defined by the Member State, the taxable amount is to be the open market value:”
Amendment 4 #
Proposal for a directive
Article 1 – point - 1 b (new)
Article 1 – point - 1 b (new)
Directive 2006/112/EC
Article 80 – paragraph 2
Article 80 – paragraph 2
Amendment 6 #
Proposal for a directive
Article 1 – point 1
Article 1 – point 1
Directive 2006/112/EC
Article 97
Article 97
From 1 January 2016 until 31 December 20178, the standard rate may not be lower than 15 %.
Amendment 7 #
Proposal for a directive
Article 1 – point 1
Article 1 – point 1
Directive 2006/112/EC
Article 97
Article 97
From 1 January 2016 until 31 December 2017, the standard rate mayshall not be lower than 15 %.
Amendment 8 #
Proposal for a directive
Article 1 – point 1 a (new)
Article 1 – point 1 a (new)
Directive 2006/112/EC
Article 101
Article 101
1a. Article 101 is replaced by the following: “By 30 June 200718 at the latest, and every three years thereafter, the Commission shall present to the European Parliament and the Council an overall assessment report on the impact of reduced rates applying to locally supplied services, including restaurant services, notably in terms of job creation, economic growth and the proper functioning of the internal market, based on a study carried out by an independent economic think-tank.”