4 Amendments of Elena BĂSESCU related to 2012/0102(CNS)
Amendment 13 #
Proposal for a directive
Recital 5
Recital 5
(5) A voucher gives the right to receive goods or services or to receive a discount is inherent in the nature of a voucher. This right may be assigned from one person to another before the voucher is eventually redeemed. To avoid the risk of double taxation, were the service represented by such a right to be taxed, it is necessary to establish that the assignment of this right and the redemption of goods or services should be regarded as one single transaction.
Amendment 14 #
Proposal for a directive
Recital 8
Recital 8
(8) Vouchers are frequently distributed through an agent or pass through a distribution chain based on the purchase and the subsequent resale. In order to preserve neutrality, it is essential that the amount of VAT to be paid on the goods or services supplied in return for a voucher, remains intact. To assure this, the nominal value of multi-purpose vouchers should be fixed upon issue.
Amendment 19 #
Proposal for a directive
Article 1 – paragraph 1 – point 3
Article 1 – paragraph 1 – point 3
2006/112/EC
Chapter 5 – Article 30a – paragraph 1 – subparagraph 3
Chapter 5 – Article 30a – paragraph 1 – subparagraph 3
“Multi-purpose voucher” shall mean any voucher, other than a discount or rebate voucher, which does not constitute a single-purpose voucher and for which, because the VAT treatment cannot be determined with certainty at the date of the sale or issuance and the end-use is subject to choice, taxation has to await redemption.
Amendment 21 #
Proposal for a directive
Article 1 – paragraph 1 – point 6
Article 1 – paragraph 1 – point 6
2006/112/EC
Chapter 5 – Article 74a – paragraph 2
Chapter 5 – Article 74a – paragraph 2
2. The nominal value of a multi-purpose voucher shall include everything which constitutes consideration, includes the total consideration accruing to the issuer of a multi-purpose voucher which in turn is the taxable amount (including the VAT) amount, obtained or to be obtained by the issuer of the voucherttributable to the supply of the underlying goods or services.