Activities of Stanisław OŻÓG related to 2018/0006(CNS)
Shadow reports (1)
REPORT on the proposal for a Council directive amending Directive 2006/112/EC on the common system of value added tax as regards the special scheme for small enterprises PDF (602 KB) DOC (91 KB)
Amendments (7)
Amendment 25 #
Proposal for a directive
Recital 12
Recital 12
(12) Where an exemption applies, small enterprises availing themselves of the exemption should, at a minimum, have access to simplified VAT registration, invoicing, accounting and reporting obligations. In order to avoid confusion and legal uncertainty in Member States, the Commission should produce guidelines on simplified registration and accounting, explaining in more detail which procedures should be simplified and to what extent . Within three years of the entry into force of this Directive, that simplification should be subject to the evaluation by the Commission and Member States to assess whether it has an added value for and a real positive impact on enterprises and consumers.
Amendment 27 #
Proposal for a directive
Recital 15
Recital 15
(15) To reduce the compliance burden of small enterprises that are not exempted, Member States should be requirencouraged to simplify VAT registration and record keeping and to prolong tax periods so as to provide for less frequent filing of VAT returns. However, Member States should remain fully entitled to introduce individual, more frequent periods for VAT returns, if they consider it appropriate to fight VAT frauds and tax avoidance.
Amendment 30 #
Proposal for a directive
Recital 15 a (new)
Recital 15 a (new)
(15a) It is of the utmost importance to maintain the balance between reducing the compliance burden for small enterprises and further sealing the VAT system, in particular in cross-border trade, so that this Directive does not neutralise nor undermine the benefits from the other parts of the Commission’s action plan on VAT, to be implemented at the same time.
Amendment 46 #
Proposal for a directive
Article 1 – paragraph 1 – point 18
Article 1 – paragraph 1 – point 18
Directive 2006/112/EC
Article 294c – paragraph 1
Article 294c – paragraph 1
Member States shall release exemptprovide that, in cases where the consumer did not request an invoice, small enterprises are exempted from the obligation to issue an invoice pursuant to Article 220.
Amendment 51 #
Proposal for a directive
Article 1 – paragraph 1 – point 18
Article 1 – paragraph 1 – point 18
Directive 2006/112/EC
Article 294e – paragraph 2
Article 294e – paragraph 2
Amendment 52 #
Proposal for a directive
Article 1 – paragraph 1 – point 18
Article 1 – paragraph 1 – point 18
Directive 2006/112/EC
Article 294i
Article 294i
Amendment 55 #
Proposal for a directive
Article 1 – paragraph 1 – point 18
Article 1 – paragraph 1 – point 18
Directive 2006/112/EC
Article 294j
Article 294j