2 Amendments of Petru Constantin LUHAN related to 2012/0102(CNS)
Amendment 11 #
Proposal for a directive
Recital 2
Recital 2
(2) To ensure certain and uniform treatment andhave a fully functioning internal market and thus to avoid inconsistencies, distortion of competition, double or non- taxation and to reduce the risk of tax avoidance, there is a need for specific rules applying to the VAT treatment of vouchers.
Amendment 16 #
Proposal for a directive
Recital 15
Recital 15
(15) In so far as the goods or services supplied upon redemption of a voucher are taxed, the taxable person is entitled to deduct the VAT incurred on expenditure in relation to the issue of the voucher, in accordance with the Union legislation in force. It should be clarified that this cost of VAT is deductible even if those goods or services are supplied by someone other than the issuer of the voucher.