Activities of Molly SCOTT CATO related to 2018/0412(CNS)
Shadow reports (1)
REPORT on the proposal for a Council directive amending Directive 2006/112/EC as regards introducing certain requirements for payment service providers PDF (199 KB) DOC (89 KB)
Amendments (6)
Amendment 13 #
Proposal for a directive
Recital 7
Recital 7
(7) In accordance with Regulation (EU) 2016/679 of the European Parliament and of the Council46 , it is important that the obligation on a payment service provider, to retain and provide information in relation to a cross-border payment transaction, should be proportionate and should only be what is necessary for Member States to fight e-commerce VAT fraud. Furthermore, the only information relating to the payer that should be retained is where the payer is located. With regard to information relating to the payee and the payment transaction itself, payment service providers should only be required to retain and transmit to tax authorities information which is necessary for tax authorities to detect possible fraudsters and to carry out VAT controls. Therefore, payment service providers should only be required to retain records on cross-border payment transactions which are likely to indicate economic activities. The introduction of a ceiling based either on the number of payments received by a payee over the course of a calendar quarter or on a minimum amount per payment would give a reliable indication that those payments were received as part of an economic activity, thereby excluding payments for non- commercial reasons. Where such a ceiling is reached, the accounting obligation of the payment service provider would be triggered. _________________ 46Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data, and repealing Directive 95/46/EC (General Data Protection Regulation) (OJ L119, 04.05.2016, p.1).
Amendment 18 #
Proposal for a directive
Recital 8
Recital 8
(8) Due to the significant volume of information and its sensitivity in terms of the protection of personal data, it is necessary and proportionate that payment service providers retain records of the information in relation to cross-border payment transactions for a twohree-year period in order to assist Member States fight e- commerce VAT fraud and detect fraudsters. This period constitutes the minimum necessary for Member States to carry out controls effectively and to investigate suspected VAT fraud or to detect VAT fraud.
Amendment 22 #
Proposal for a directive
Article 1 – paragraph 1 – point -1 (new)
Article 1 – paragraph 1 – point -1 (new)
Directive 2006/112/EC
Title IV – Chapter 1 – Article 16
Title IV – Chapter 1 – Article 16
(-1) in Chapter 1 of Title IV, Article 16 is amended as follows: "Article 16 The application by a taxable person of goods forming part of his business assets for his private use or for that of his staff, or their disposal free of charge or, more generally, their application for purposes other than those of his business, shall be treated as a supply of goods for consideration, where the VAT on those goods or the component parts thereof was wholly or partly deductible. However, tThe application of goods for business use as samples or as gifts of small value shall not be treated as a supply of goods for consideration. gifts of small value to charity organisations shall also be treated as a supply of goods even if the VAT on these goods or the component parts thereof is not wholly or partly deductible. However, the application of goods for business use as samples shall not be treated as a supply of goods for consideration." Or. en (https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=celex:32006L0112)
Amendment 23 #
Proposal for a directive
Article 1 – paragraph 1 – point -1 a (new)
Article 1 – paragraph 1 – point -1 a (new)
Directive 2006/112/EC
Title IX – Chapter 7 – Article 148 – points (e), (f), (g)
Title IX – Chapter 7 – Article 148 – points (e), (f), (g)
(-1 a) in Chapter 7 of Title IX, points (e), (f) and (g) of Article 148 are deleted.
Amendment 29 #
Proposal for a directive
Article 1 – paragraph 1 – point 1 – point b
Article 1 – paragraph 1 – point 1 – point b
(b) in respect of the transfer of funds referred to in point (a), where a payment service provider executes more than 25 payment transactions to the same payee in the course of a calendar quarter or executes transactions of a monetary value of minimum EUR 2500 in one payment transaction.
Amendment 34 #
Proposal for a directive
Article 1 – paragraph 1 – point 1 – point b
Article 1 – paragraph 1 – point 1 – point b
Directive 2006/112/EC
Article 243b – paragraph 3 – point a
Article 243b – paragraph 3 – point a
(a) be kept by the payment service provider in electronic format for a period of twohree years from the end of the year during which the payment transaction was executed;