Activities of Olivier CHASTEL related to 2022/0407(CNS)
Reports (1)
REPORT on the proposal for a Council directive amending Directive 2006/112/EC as regards VAT rules for the digital age
Amendments (3)
Amendment 101 #
Proposal for a directive
Recital 4 a (new)
Recital 4 a (new)
(4a) The European Commission will ensure that Digital Reporting Requirement (DRR) is flexible enough to take into account of the experience gained in certain Member States which have already invested in digital invoicing and reporting so that existing investments in these Member States are not lost and all stakeholders can benefit.
Amendment 169 #
Proposal for a directive
Article 2 – paragraph 1 – point 2 – point b
Article 2 – paragraph 1 – point 2 – point b
Directive 2006/112/EC
Article 14a – paragraph 3
Article 14a – paragraph 3
3. Where a taxable person facilitates, through the use of an electronic interface such as a marketplace, platform, portal or similar means, the transfer of goods to another Member State in accordance with Article 17(1) by a taxable person, other than capital goods as defined by the Member State to which the goods are dispatched or transported in accordance with Article 189, point (a), or goods in relation to which there is no full right of deduction in that Member State, the taxable person who facilitates the transfer shall be deemed to have received and supplied those goods.
Amendment 172 #
Proposal for a directive
Article 2 – paragraph 1 – point 3
Article 2 – paragraph 1 – point 3
Directive 2006/112/EC
Article 28a – paragraph 1 – point f
Article 28a – paragraph 1 – point f