BETA

Activities of Bernd LUCKE related to 2016/0406(CNS)

Shadow reports (1)

2016/11/22
Committee: ECON
Dossiers: 2016/0406(CNS)
Documents: PDF(485 KB) DOC(86 KB)

Amendments (16)

Proposal for a directive
Recital 4

(4) In order to limit the risk of fraud shifting between Member States, all Member States that fulfil certain criteria as regards their fraud level, in particular in relation to carousel fraud, and who are able to establish that other control measures are not sufficient to combat that fraud,which would find this useful should be allowed to use a GRCM.

2018/11/06
Committee: ECON

Proposal for a directive
Recital 5

(5) In addition, also bordering Member States that encounter a serious risk of shift of fraud to their territory, because of the authorisation of that mechanism in another Member State, should be allowed to use the GRCM~~, where other control measures would be insufficient to combat that risk of fraud~~.

2018/11/06
Committee: ECON

Proposal for a directive
Recital 9

(9) In order to ensure uniform conditions for the implementation of this Directive, implementing powers should be conferred on the Commission as regards granting the authorisation to the requesting Member State in order to introduce the GRCM.deleted

2018/11/06
Committee: ECON

Proposal for a directive
Recital 10

(10) Member States choosing to apply the GRCM should ~~request~~notify the Commission ~~to authorise the application of the GRCM and provide relevant information in order to enable the Commission to assess that request~~and provide relevant information. Where necessary, the Commission should be able to request additional information.

2018/11/06
Committee: ECON

Proposal for a directive
Recital 11

(11) Given the unexpected effects that such a GRCM might have on the functioning of the internal market because of the possible shift of fraud to other Member States that do not apply it, the Commission should be able, as a safeguard measure, to repeal all implementing decisions approving the application of the GRCM.deleted

2018/11/06
Committee: ECON

Proposal for a directive
Article 1 – paragraph 1

Directive 2006/112/EC
Article 199 c

Until 30 June 20228 a Member State may, as a Generalised Reverse Charge Mechanism (GRCM), provide that the person liable for payment of VAT is the taxable person to whom supplies of goods and services are made above a threshold of EUR 10 000 per invoice, by derogation from Article 193.

2018/11/06
Committee: ECON

Proposal for a directive
Article 1 – paragraph 1

Directive 2006/112/EC
Article 199 c

A Member State wishing to introduce the GRCM shall comply with the following conditions: (a) percentage of the VAT Total Tax Liability, of at least 5 percentage points above the Community median VAT gap; (b) its total VAT gap of more deleted it has a VAT gap, expressed as a it has a carousel fraud level withain ~~25%; (c) measures are not sufficient to combat carousel fraud on its territory.~~it establishes that other control

2018/11/06
Committee: ECON

Proposal for a directive
Article 1 – paragraph 1

Directive 2006/112/EC
Article 199 c

The Member State shall attach to the request referred to in paragraph 4 the calculation of the VAT gap according to the method and figures available in the latest report on the VAT gap published by the Commission.deleted

2018/11/06
Committee: ECON

Proposal for a directive
Article 1 – paragraph 1

Directive 2006/112/EC
Article 199 c

2. Until 30 June 2022, a Member State may provide that the person liable for payment of VAT is the taxable person to whom supplies of goods and services are made above a threshold of EUR 10 000 per invoice where this Member State: (a) has a common border with a Member State that is authorised to apply the GRCM; (b) shift of fraud towards its territory exists because of the authorisation of the GRCM to that Member State; (c) establishes that other control measures are not sufficient to combat fraud on its territory.deleted establishes that a serious risk of

2018/11/06
Committee: ECON

Proposal for a directive
Article 1 – paragraph 1

Directive 2006/112/EC
Article 199 c

4. Member States wishing to apply the GRCM shall ~~submit a request to~~notify the Commission and provide the following information:

2018/11/06
Committee: ECON

Proposal for a directive
Article 1 – paragraph 1

Directive 2006/112/EC
Article 199 c

~~(a) a detailed justification that the conditions referred to in paragraph 1 or 2 are fulfilled;~~deleted

2018/11/06
Committee: ECON

Proposal for a directive
Article 1 – paragraph 1

Directive 2006/112/EC
Article 199 c

~~(d) a detailed description of the accompanying measures referred to in paragraph 3.~~deleted

2018/11/06
Committee: ECON

Proposal for a directive
Article 1 – paragraph 1

Directive 2006/112/EC
Article 199 c

5. The Commission shall, at the latest three months after it has received all the necessary information, adopt an implementing decision confirming that the request complies with the requirements referred to in paragraph 4 and authorise the requesting Member State to apply the GRCM. In case where the requirements are not fulfilled, it shall adopt an implementing decision rejecting the request.deleted

2018/11/06
Committee: ECON

Proposal for a directive
Article 1 – paragraph 1

Directive 2006/112/EC
Article 199 c

6. In case of considerable negative impact on the internal market, the Commission shall repeal all the implementing decisions referred to in paragraph 5, at the earliest six months after the entry into force of the first implementing decision authorising a Member State to apply the GRCM. Considerable negative impact shall be considered established, where the following conditions are fulfilled: (a) applying the GRCM referred to in paragraphs 1 and 2, informs the Commission of an increase of VAT fraud on its territory due to the GRCM; (b) the Commission establishes, including on the basis of the information provided by the Member States referred to in point (a), that such increase is directly linked with the application of such a mechanism in one or several Member States.deleted more than one Member State, not

2018/11/06
Committee: ECON

Proposal for a directive
Article 1 – paragraph 1

Directive 2006/112/EC
Article 199 c

Member States not applying the mechanism ~~shall~~may submit an interim report to the Commission as regards the impact in its territory of other Member States applying the GRCM no later than 30 June 2019, insofar the GRCM will have been applied for at least one year in one Member State by that date.

2018/11/06
Committee: ECON

Proposal for a directive
Article 1 – paragraph 1

Directive 2006/112/EC
Article 199 c

If at least one Member State applies the GRCM, Member States not applying the mechanism ~~shall~~may submit a final report to the Commission as regards the impact in its territory of other Member States having applied the GRCM no later than 30 September 20228.

2018/11/06
Committee: ECON