Local view for "http://purl.org/linkedpolitics/eu/plenary/2011-11-17-Speech-4-315-500"
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"en.20111117.17.4-315-500"2
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"In the spirit of the OECD principles of e-commerce taxation adopted at the Ottawa Conference in 1998, I support the present resolution. According to these principles, rules governing consumption taxes such as VAT should result in these taxes being levied in the jurisdiction where consumption takes place.
As provided for in Directive 2008/8/EC, the OECD principles will apply to the European Union as from 1 January 2015. I feel that a review of VAT legislation to give more flexibility to Member States in the application of reduced VAT rates should take place in parallel with application of the principles set down in Directive 2008/8/EC. Let me emphasise, however, that if all Member States are to benefit on an equal footing from the digital single market, the principle of taxation in the buyer’s Member State should be applied as soon as possible."@en1
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