Activities of Jeppe KOFOD related to 2018/0164(CNS)
Shadow reports (1)
REPORT on the proposal for a Council directive amending Directive 2006/112/EC as regards the introduction of the detailed technical measures for the operation of the definitive VAT system for the taxation of trade between Member States PDF (236 KB) DOC (103 KB)
Amendments (8)
Amendment 37 #
Proposal for a directive
Article 1 – paragraph 1 – point 7
Article 1 – paragraph 1 – point 7
Directive 2006/112/EC
Article 13a – paragraph 2 – point a a (new)
Article 13a – paragraph 2 – point a a (new)
(a a) the absence of any record of serious criminal offences relating to the economic activity of the applicant, such as, but not limited to: (i) money laundering (ii) tax evasion and tax fraud (iii) abuse of Union funds and programmes (iv) bankruptcy or insolvency fraud (v) insurance fraud or other financial fraud (vi) bribery and/or corruption (vii) cybercrime (viii) participation in a criminal organisation (ix) offences in the field of competition law (x) direct or indirect involvement in terrorist activities
Amendment 38 #
Proposal for a directive
Article 1 – paragraph 1 – point 7
Article 1 – paragraph 1 – point 7
Directive 2006/112/EC
Article 13a – paragraph 2 – point c
Article 13a – paragraph 2 – point c
(c) evidence of financial solvency of the applicant during the last three years, which shall be deemed to be proven either where the applicant has good financial standing, which enables him to fulfil his commitments, with due regard to the characteristics of the type of business activity concerned, or through the production of guarantees provided by insurance or other financial institutions or by other economically reliable third parties. The applicant must possess a bank account in a financial institution established in the Union.
Amendment 46 #
Proposal for a directive
Article 1 – paragraph 1 – point 7
Article 1 – paragraph 1 – point 7
Directive 2006/112/EC
Article 13a – paragraph 4 a (new)
Article 13a – paragraph 4 a (new)
4 a. Where the status of certified taxable person is granted, that information shall be made available via the VIES system. Changes to that status shall be updated in the system without delay.
Amendment 50 #
Proposal for a directive
Article 1 – paragraph 1 – point 7
Article 1 – paragraph 1 – point 7
Directive 2006/112/EC
Article 13a – paragraph 5 a (new)
Article 13a – paragraph 5 a (new)
5 a. Where the application is refused, the decision as well as the grounds for refusal shall be notified to tax authorities of other Member States.
Amendment 51 #
Proposal for a directive
Article 1 – paragraph 1 – point 7
Article 1 – paragraph 1 – point 7
Directive 2006/112/EC
Article 13a – paragraph 6
Article 13a – paragraph 6
6. The taxable person who has been granted the status of certified taxable person shall inform the tax authorities without delayin 1 month of any factor arising after the decision was taken, which may affect or influence the continuation of that status. The tax status shall be withdrawn by the tax authorities where the criteria set out in paragraph 2 are no longer met. Tax authorities of the Member States having granted the status of certified taxable person shall review that decision, at least every two years, to ensure that the conditions are still met. If the taxable person has not informed the tax authorities of any factor possibly affecting the certified taxable person status as laid out in the implementing act or has purposefully concealed it, it shall be subject to proportionate, efficient and dissuasive sanctions, including the loss of the certified taxable person status.
Amendment 53 #
Proposal for a directive
Article 1 – paragraph 1 – point 7
Article 1 – paragraph 1 – point 7
Directive 2006/112/EC
Article 13a – paragraph 6 a (new)
Article 13a – paragraph 6 a (new)
6 a. A taxable person who has been refused the status of a certified taxable person, or who on his or her own initiative has informed thetax authority that he or she no longer meets the criteria set out in paragraph 2, may no earlier than six months from the date of the refusal of that status or its withdrawal reapplyfor a certified taxable person status provided that all relevant criteria are met.
Amendment 55 #
Proposal for a directive
Article 1 – paragraph 1 – point 7
Article 1 – paragraph 1 – point 7
Directive 2006/112/EC
Article 13a – paragraph 6 b (new)
Article 13a – paragraph 6 b (new)
6 b. Where the applicant has been denied the status of an authorised economic operator in accordance with the Union Customs Code during the last three years, the applicant shall not be granted the status of a certified taxable person.
Amendment 56 #
Proposal for a directive
Article 1 – paragraph 1 – point 7
Article 1 – paragraph 1 – point 7
Directive 2006/112/EC
Article 13a – paragraph 7
Article 13a – paragraph 7
7. The status of a certified taxable person in one Member State shall be recognised by the tax authorities of all the Member States. National mechanisms will continue to apply for internal VAT tax disputes between the tax payer concerned and the national tax authority;