Filers who named this exact article number in their own text. It is their sentence, not our reading — and not a causal claim.
| Who | Country | What they wrote |
|---|---|---|
| IDSt e.V. | DE | definition of "capital goods" under Article 189 (a) VAT Directive is left in the hands of the individual Member States. It is also unclear how this affects the rule of Article 369xb subparagraph 2 Draft VAT Directive ("all-or-nothing rule"), if one Member Stat ↗ |
| IDSt e.V. | DE | definition of "capital goods" under Article 189 (a) VAT Directive is left in the hands of the individual Member States. It is also unclear how this affects the rule of Article 369xb subparagraph 2 Draft VAT Directive ("all-or-nothing rule"), if one Member Stat ↗ |
| Federation of German Industries | DE | lso likely to cause problems. There is a risk of fragmentation of the legal framework, as the definition of "capital goods" under Article 189(a) of the VAT-D is left to each Member State. It is also unclear how this will affect the rule in Article 369x b(2) VA ↗ |
| Netflix | NL | and compliance burden still exists for many businesses. In addition, since Member States need to define the term ‘capital good’ (art. 189 VAT 2 Directive), different definitions are maintained by Member States, leading to legal uncertainty. We understand that ↗ |
| Christian AMAND | BE | nation and this would render the provision unapplicable. In addition, according to the proposed article 369xa juncto the current article 189(a), the new scheme does not include transfer of capital goods that are currently subject to non- transfers according t ↗ |
| Siemens AG | DE | is a risk of new compliance costs due to the fragmentation of the legal framework, since the definition of "capital goods" under Article 189(a) is placed in the hands of the individual Member States. It is also unclear how this affects the provision of the su ↗ |
Source: public consultation submissions and position papers. n = 6 mentions; counted as a literal reference to the article number.