[ParlTrack]

Proposal for a directive
Recital 11

(11) In order to protect Member States' tax revenue, a taxable person not established in the Community making use of this special scheme should be obliged to designate an intermediary. However, this obligation should not apply if he is duly authorised by the Member State of identification or if he is established in a country with which the Union has concluded an agreement on mutual assistance. Such authorisations should be subject to a strict list of clearly established criteria.

2017/07/13
Committee: ECON

Paloma LÓPEZ BERMEJO

Proposal for a directive
Recital 14

(14) The date of application of the provisions of this Directive shall, where relevant, take account of the time needed to put in place the measures necessary to implement this Directive and for the Member States to adapt their IT system for registration and for declaration and payment of the VAT.deleted

2017/07/13
Committee: ECON

Paloma LÓPEZ BERMEJO

Proposal for a directive
Article 2 – paragraph 1 – point 29

Directive 2006/112/EC
Title XII – Chapter 6 – Section 4 – Article 369 m – paragraph 1 – point c

(c) any taxable person not established in the Community carrying out distance sales of goods imported from third territories or third countries and duly authorised by the Member State of identification where the following criteria are complied with: (i) infringement or repeated infringements of customs legislation and taxation rules, including no record of serious criminal offences relating to the economic activity of the taxable person; (ii) person of a high level of control of his or her operations and of the flow of goods, by means of a system managing commercial and, where appropriate, transport records, which allow appropriate customs and tax controls; (iii) deemed to be proven where the taxable person has good financial standing, which enables him or her to fulfil his or her commitments, with due regard to the characteristics of the type of business activity concerned.deleted the absence of any serious the demonstration by the taxable financial solvency, which shall be

2017/07/13
Committee: ECON

Paloma LÓPEZ BERMEJO

Proposal for a directive
Article 2 – paragraph 1 – point 29

Directive 2006/112/EC
Title XII – Chapter 6 – Section 4 – Article 369 m – paragraph 1 – point d

(d) any taxable person established in a third country with which the Union has concluded an agreement on mutual assistance similar in scope to Council Directive 2008/55/EC* and Regulation (EU) No 904/2010 and who is carrying out distance sales of goods from that third country.deleted

2017/07/13
Committee: ECON

Paloma LÓPEZ BERMEJO

Proposal for a directive
Article 2 – paragraph 1 – point 29

Directive 2006/112/EC
Title XII – Chapter 6 – Section 4 – Article 369 m – paragraph 2

2. The Commission shall adopt an implementing act establishing the list of third countries referred to in point (d) of paragraph 1 of this Article. That implementing act shall be adopted in accordance with the examination procedure referred to in Article 5 of Regulation (EU) No 182/2011 and for this purpose the committee shall be the committee established by Article 58 of Regulation (EU) No 904/2010.deleted

2017/07/13
Committee: ECON

Activities of Paloma LÓPEZ BERMEJO related to 2016/0370(CNS)

Shadow reports (1)

Amendments (5)

ParlTrack - 2011-2024