Activities of Olle LUDVIGSSON related to 2011/2082(INI)
Plenary speeches (1)
The future of VAT (debate)
Amendments (3)
Amendment 20 #
Motion for a resolution
Paragraph 5
Paragraph 5
5. Recalls that one of the key features of VAT is the principle of neutrality3 , and that since VAT is a final consumption tax, businesses should not bear the burden of the VAT; points out that Member States should ensure that in principle all commercial transactions are taxed as far as possible and that any exemptions are construed narrowly, whilst also ensuring that similar goods and services are subject to the same VAT treatments; underlines, for example, that all books regardless of format should be treated in exactly the same way, which means that downloadable and streamed books should be subject to the same VAT treatment as books on physical means of support;
Amendment 40 #
Motion for a resolution
Paragraph 9 a (new)
Paragraph 9 a (new)
9 a. Underlines that non-profit-making organisations play a vital and very beneficial role for democracy, growth and prosperity in Europe; calls on the Commission to propose a mechanism allowing Member States wishing to strengthen civil society to generally exempt from VAT all or most of the activities and transactions carried out by these organisations; stresses that at least the smaller non-profit-making organisations should be covered by such a mechanism;
Amendment 56 #
Motion for a resolution
Paragraph 12 a (new)
Paragraph 12 a (new)
12 a. Calls on the Commission to look carefully into the issue of further reducing VAT red tape for non-profit- making organisations; underlines that there should be a higher degree of flexibility in the VAT system for Member States wishing to take ambitious measures in order to ease the VAT administration burden for these organisations;