4 Amendments of Christel SCHALDEMOSE related to 2011/2082(INI)
Amendment 6 #
Draft opinion
Paragraph 1
Paragraph 1
1. Underlines the need, givenat the impact of ageing societies on labour markets, savings and consumption patterns and public expenditure in the years to come, to shift from direct taxation further to indirect taxation. may present challenges for our existing tax structure;
Amendment 19 #
Draft opinion
Paragraph 2
Paragraph 2
2. Stresses that, as a result of the complexity of rules and administrative constraints, some businesses often see the current VAT system as an obstacle to the completion of the internal market; notes that the current VAT arrangements for intra-EU trade can tend to reflect negatively on SMEs.;
Amendment 30 #
Draft opinion
Paragraph 3
Paragraph 3
3. Notes that different VAT rates and administrative procedures are a major burdencan be a challenge for development of e-commerce; stresses that e-retailers can have greater difficulty to sell goods and services in other Member States, leaving the true potential of the single market untapped.;
Amendment 49 #
Draft opinion
Paragraph 6
Paragraph 6
6. Notes that according to the subsidiarity principle Member States should keep their possibility to decide on reduced or higher levels of VAT in certain sectors in order to better implement European and national policies or on the basis of national historical, economic, social or environmental factors.