Activities of Werner LANGEN related to 2018/0005(CNS)
Plenary speeches (1)
Harmonising and simplifying certain rules in the VAT system - Rates of value added tax (debate) DE
Shadow 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 (7)
Amendment 15 #
Proposal for a directive
Recital 2
Recital 2
(2) Under a definitive system where the supply of goods and services would be taxed in the Member State of destination, suppliers derive no significant benefit from being established in a lower-rate Member State. Greater diversity in VAT rates would not, under such a system, be less of a disruption to the functioning of the single market nor createand would not distortions of competition. In those circumstances, it would be appropriate toMember States may be granted more flexibility to Member States in the setting of rates. However, they should not ignore the objective of ensuring greater convergence in VAT rates.
Amendment 25 #
Proposal for a directive
Recital 5
Recital 5
(5) Distortions of competition could arise where the mechanism used for taxation would not be based on the destination principle. That is notably so with travel facilities supplied as a single service under the margin scheme for travel agents and goods supplied under the special arrangements for second-hand goods, works of art, collectors’ items and antiques but also in certain cases involving goods or services, such as financial services, that are exempted without right of deduction but for which a right of taxation may be granted. In order to mitigate any such distortions, a list of supplies of goods and services subject to the standard VAT rate ('negative list') should be established based on the statistical classification of products by activity. The list should be reviewed every five yearsis list should serve to reduce the amount of derogations allowed so far. The list should be reviewed every two years. The list should be without prejudice to national policy priorities in areas such as social policy, health and environmental protection.
Amendment 33 #
Proposal for a directive
Recital 6 a (new)
Recital 6 a (new)
(6a) The Commission, in cooperation with the Member States, should establish a comprehensive and publicly accessible Internet portal providing businesses and consumers with straightforward and clear information on VAT rates and all relevant information on the implementation of the definitive VAT system in all Member States.
Amendment 37 #
Proposal for a directive
Article 1 – paragraph 1 – point 1 a (new)
Article 1 – paragraph 1 – point 1 a (new)
Directive 2006/112/EC
Article 97 – paragraph 1
Article 97 – paragraph 1
Amendment 46 #
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 concerning reduced rates shall be afforded to goods or services with social, health or environmental benefits.
Amendment 58 #
Proposal for a directive
Article 1 – paragraph 1 – point 5
Article 1 – paragraph 1 – point 5
Directive 2006/112/EC
Article 100 – paragraph 1
Article 100 – paragraph 1
By 31 December 20261 and every fivetwo 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.';
Amendment 63 #
Proposal for a directive
Article 1 – paragraph 1 – point 5 a (new)
Article 1 – paragraph 1 – point 5 a (new)
5a. The Commission, in cooperation with the Member States, shall establish a comprehensive and publicly accessible Internet portal on which businesses and consumers can quickly and effectively obtain information on VAT rates and all relevant information on the implementation of the definitive VAT system in all Member States.