Local view for "http://purl.org/linkedpolitics/eu/plenary/2008-07-08-Speech-2-998"

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"en.20080708.32.2-998"2
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"On the basis of the report by my Polish colleague Dariusz Rosati, I voted in favour of the legislative resolution that amends, in accordance with the consultation procedure, the proposal for a Council directive amending various provisions of Directive 2006/112/EC of 28 November 2006 on the common system of value added tax. Pursuant to Article 171 of the EC Treaty, the Community may set up joint undertakings or any other structure necessary for the efficient execution of Community research, technological development and demonstration programmes and will be very likely do so increasingly in the future. It was therefore logical to define a suitable tax framework for these types of undertakings by treating them like international bodies. Moreover, in the context of their accession Bulgaria and Romania, like other new Member States, have been authorised to apply derogations regarding the tax exemption granted to small and medium-sized enterprises and the VAT scheme applicable to the international transport of passengers. For the purposes of transparency and consistency, these exemptions should be incorporated into the VAT Directive."@en1

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3http://purl.org/linkedpolitics/rdf/spokenAs.ttl.gz

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