European Parliament and Committee on Economic and Monetary Affairs 1 December 2005, European Parliament legislative resolution on the proposal for a Council directive laying down detailed rules for the refund of value added tax, provided for in Directive 77/388/EEC, to taxable persons not established in the territory of the country but established in another Member State (COM(2004)0728 - C6-0251/2005 - 2005/0807(CNS))
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European Union · · · 01-12-2005
Amendment 2 ARTICLE 3A (new) Article 3a The Commission shall carry out a general assessment of the macro-economic impact of implicit and standard VAT rates and the implications for the budgetary revenue of the Member States in the period up to 1 January 2007. The assessment shall pay attention to allowing the Member States the same possibilities to apply reduced VAT rates to goods and services.
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