3 Amendments of Sven GIEGOLD related to 2012/0205(CNS)
Amendment 20 #
Proposal for a directive
Recital 10
Recital 10
(10) Since the objective of the action to be taken, to address sudden and massive fraud phenomena in the field of VAT which very often have an international dimension, cannot be sufficiently achieved by the Member States, as they are not in a position to individually counter the fraud circuits related to new forms of trade which involve several countries at the same time, and can therefore, by reason of ensuring a quicker and, as a result, a more adequate and effective response to these phenomena, be better achieved at Union level, the Union mayshould adopt measures, in accordance with the principle of subsidiarity, as set out in Article 5 of the Treaty on European Union. In accordance with the principle of proportionality, as set out in that Article, this Directive does not go beyond what is necessary in order to achieve those objectives.
Amendment 24 #
Proposal for a directive
Article 1 – paragraph 1
Article 1 – paragraph 1
Directive 2006/112/EC
Section 1a – Article 395a – paragraph 2 – subparagraph 1
Section 1a – Article 395a – paragraph 2 – subparagraph 1
A Member State wishing to introduce a measure as provided for in paragraph 1 shall send an application to the Commission. The Member State shall provide ithe Commission, the competent committees of the European Parliament and the European Court of Auditors with the information indicating the sector concerned, the type and the features of the fraud, its sudden and massive character and its consequences in terms of considerable and irreparable financial losses. If the Commission considers it does not have all the necessary information, it shall contact the Member State concerned within one month of receipt of the application and specify what additional information is required.
Amendment 27 #
Proposal for a directive
Article 1 – paragraph 1
Article 1 – paragraph 1
Directive 2006/112/EC
Section 1a – Article 395a – paragraph 2 – subparagraph 2
Section 1a – Article 395a – paragraph 2 – subparagraph 2
Once the Commission has all the information it considers necessary for appraisal of the request it shall, within one month, either authorise the special measure or, in case the Commission objects to the requested measure, inform the Member State concerned thereof, and provide a detailed justification to the Member State concerned, the competent committees of the European Parliament, and the European Court of Auditors.