Activities of Paloma LÓPEZ BERMEJO 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 (9)
Amendment 21 #
Proposal for a directive
Recital 8
Recital 8
(8) Member States should be left to set their own national threshold for the exemption at the level that suits their economic and political conditions best, subjectwithout prejudice to the upper threshold provided for under this Directive. In this regard, it should be clarified that where Member States apply different thresholds, this would need to be based on objective criteria. The setting of different thresholds based on objective criteria cannot give rise to substantial differences between the exemptions granted by the different countries that make it harder for SMEs to transact business in practice.
Amendment 23 #
Proposal for a directive
Recital 9
Recital 9
(9) The annual turnover threshold, which is the basis for the exemption under this special scheme, consists only of the combined value of supplies of goods and services madeproduced by a small enterprisebusiness in the Member State where the exemption is granted. Distortions of competition could arise where an enterprise, not established in that Member State, could benefit from such an exemption regardless of the turnover it generates in other Member States. In order to mitigate such distortions in competition and as a revenue safeguard, only those enterprises whose Union annual turnover is below a certain threshold should be eligible for exemption in a Member State where they are not established. To this end, and with a view to preventing large companies from using administrative and financial engineering to benefit from this type of mechanism, companies benefiting from an exemption in a Member State in which where they are not based are obliged to submit a document proving their relationship, if any, whether as shareholder or owner, with another company or companies.
Amendment 24 #
Proposal for a directive
Recital 11
Recital 11
(11) In order to reduce the compliance burden on small enterprises, their administrative and financial obligations should also be simplified. Given that the need for obligations varies and largely depends on whether small enterprises are exempt from VAT, different sets of simplified obligations should be put in place. in these areas. The Commission shall establish, within a maximum time- frame of one year, a web portal and a one-stop shop mechanism with a view to facilitating bureaucratic procedures as much as possible for small businesses. Awareness-raising and publicity activities will also be carried out in this one-year period in order to encourage as many small businesses as possible to use it.
Amendment 34 #
Proposal for a directive
Article 1 – paragraph 1 – point 12
Article 1 – paragraph 1 – point 12
Directive 2006/112/EC
Article 284 – paragraph 1 – subparagraph 2
Article 284 – paragraph 1 – subparagraph 2
Member States may fix varying thresholds for different business sectors based on objective criteria, which must go through a prior validation process. The Commission shall ensure that these criteria do not distort or hamper the economic activity of small businesses originating from different countries to the one in which they operate. However, those thresholds shall be no higher than EUR 875 000 or the equivalent in national currency.
Amendment 36 #
Proposal for a directive
Article 1 – paragraph 1 – point 12
Article 1 – paragraph 1 – point 12
Directive 2006/112/EC
Article 284 – paragraph 2 a (new)
Article 284 – paragraph 2 a (new)
2a. In order to harmonise the definition of ‘delivery of goods and services’, states shall explain what each of the two terms specifically entail. Such explanations will ensure understanding of the scope of each of the two activities throughout the Directive.
Amendment 37 #
Proposal for a directive
Article 1 – paragraph 1 – point 12
Article 1 – paragraph 1 – point 12
Directive 2006/112/EC
Article 284 – paragraph 3
Article 284 – paragraph 3
3. Member States shall take appropriate measures to ensure that small enterprises benefiting from the exemption satisfy the conditions referred to in paragraphs 1 and 2 and recital 9.
Amendment 39 #
Proposal for a directive
Article 1 – paragraph 1 – point 12
Article 1 – paragraph 1 – point 12
Directive 2006/112/EC
Article 284 – paragraph 4 – subparagraph 2
Article 284 – paragraph 4 – subparagraph 2
Where a small enterprise avails itself of the exemption in Member States other than that in which it is established, the Member State of establishment shall take all measures necessary to ensure the accurate declaration of the Union annual turnover and the Member State annual turnover by the small enterprise and shall inform the tax authorities of the other Member States concerned in which the small enterprise carries out a supply.; The Member State shall also ensure that the requirement of sufficient knowledge of the status of small businesses and of their shareholding or ownership relationships is fulfilled so as to guarantee they are indeed small businesses.
Amendment 40 #
Proposal for a directive
Article 1 – paragraph 1 – point 12
Article 1 – paragraph 1 – point 12
Directive 2006/112/EC
Article 284 – paragraph 4 a (new)
Article 284 – paragraph 4 a (new)
4a. Within one year of entry into force of this Directive, the Commission shall launch a web portal and a one-stop shop to facilitate the procedures described in Article 1(1) and (2) and recital 9.
Amendment 59 #
Proposal for a directive
Article 2 – paragraph 1 – subparagraph 1
Article 2 – paragraph 1 – subparagraph 1
Member States shall adopt and publish, by 30 June1 December 202219 at the latest, the laws, regulations and administrative provisions necessary to comply with this Directive. They shall communicate to the Commission the text of those provisions without delay.