Local view for "http://purl.org/linkedpolitics/eu/plenary/2004-04-20-Speech-2-147"
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"en.20040420.7.2-147"2
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"The Commission proposal, which has the full backing of the rapporteur, reflects the urgent need for the long-awaited amendment of Directive 77/388/EEC. As is well known, services have as a rule been taxed at the place where the supplier is established. The Commission now wishes to reverse this situation, so that, with some exceptions, tax will be levied at the place where the customer is established.
As I understand the position, this change will better reflect the current situation in the service sector, and will provide greater security for all parties involved. The measures proposed will also make it possible to eliminate some existing problems that are the result of the far-reaching changes that have taken place since 1977.
The report does not raise any particular problems and essentially aims to respect the general principle according to which the place of taxation is defined as the place where the services are supplied. Furthermore, it is important to bear in mind that the Committee on Economic and Monetary Affairs approved the draft legislative resolution unanimously.
I voted in favour of the report."@en1
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