Local view for "http://purl.org/linkedpolitics/eu/plenary/2016-04-12-Speech-2-290-250"

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"en.20160412.27.2-290-250"2
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"This initiative will create directions for future work leading on from the success since the 2011 Communication. That Communication suggested that the origin principle be abandoned and detailed several ways of ensuring taxation at destination. The new action plan by the Commission aims to detail the main parts of the definitive VAT regime for intra-EU trade. It will also illustrate the reform envisaged to existing rules on VAT rates, creating a definitive regime characterised by the destination principle. This proposal would retroactively include the principle of a minimum standard VAT rate of 15%, the current arrangements would also be kept in place for a further three years until 31 December 2018. This harmonisation is essential for functioning competition within the internal market."@en1
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