Activities of Sari ESSAYAH related to 2010/0179(CNS)
Plenary speeches (1)
Common system of value added tax and duration of obligation to respect a minimum standard rate (debate)
Amendments (1)
Amendment 4 #
Proposal for a directive – amending act
Recital 4
Recital 4
(4) Pending the outcome of consultations on a new VAT strategy which is expected to address future arrangements and corresponding levels of harmonisation, it would be premature to set a permanent standard rate level or to consider changing the minimum rate level. The new VAT strategy should aim at reducing administrative burdens, removing tax obstacles and improving the business environment, particularly for small and medium-sized and labour-intensive enterprises, whilst ensuring the robustness of the system against fraud.