Activities of Mikuláš PEKSA related to 2022/0407(CNS)
Shadow reports (1)
REPORT on the proposal for a Council directive amending Directive 2006/112/EC as regards VAT rules for the digital age
Amendments (13)
Amendment 89 #
Proposal for a directive
Recital -1 (new)
Recital -1 (new)
-1 The package ‘VAT in the Digital Age’ aims to ensure full respect for fundamental rights to privacy and personal data protection, as well as the applicability of Regulations (EU) 2016/6791a and (EU) 2018/17251b of the European Parliament and of the Council to the processing of personal data. The information collected should only be able to be processed for the purpose of combating fraud by the competent tax authorities.
Amendment 90 #
Proposal for a directive
Recital -1 a (new)
Recital -1 a (new)
-1a The collection of individuals' personal data should not under any circumstances infringe on the right to privacy of individuals. Otherwise, it would be considered as equivalent to unlawful surveillance. Information contained in invoices may reveal sensitive information concerning specific natural persons, such as information concerning purchased goods (including intimate products), travel arrangements or legal services.
Amendment 113 #
Proposal for a directive
Recital 10 a (new)
Recital 10 a (new)
(10a) Summary invoices save time and costs and reduce the administrative burden related to invoicing. Moreover, they reduce the possibility of errors and simplify the work for suppliers and customers thanks to simplified record keeping. However, they could also be misused for fraud. Therefore summary invoices should remain for domestic business to business transactions and only covering a limited period of time.
Amendment 114 #
Proposal for a directive
Recital 12
Recital 12
(12) In order to facilitate for taxable persons the transmission of the invoice data, Member States should put at the disposal of the taxable persons the necessary means for such transmission, which should allow that the data is sent by the taxable person directly or by a third party on that taxable person’s behalf. In particular SMEs, VSEs and not-for-profit bodies should be provided with the financial and other means that are necessary for such transmission.
Amendment 122 #
Proposal for a directive
Recital 16 a (new)
Recital 16 a (new)
(16a) Digitisation makes companies increasingly vulnerable to cybercrime and hacker attacks. The Commission and the Member States should ensure, each as far as they are concerned, the protection of data against cyber-attacks and attacks by hackers or zappers, during their transmission, transaction by transaction, and during their storage by tax authorities.
Amendment 137 #
Proposal for a directive
Recital 23 a (new)
Recital 23 a (new)
(23a) As the establishment of a deemed supplier model will entail additional costs for small platforms concerned, incentives should be provided to encourage them to comply as soon as possible in order not to further strengthen the position of big platforms.
Amendment 151 #
Proposal for a directive
Recital 39 a (new)
Recital 39 a (new)
(39a) Recognising the importance of sustainable practices, it is important to ensure that the method for calculating the VAT on the profit margin for the sale of second-hand and collectible goods is simple and clear. The Union should consider whether other calculation methods (for example, an average VAT margin rate provided by the seller and by category of objects) are needed in order to improve the application and workings of the VAT margin scheme for second-hand goods.
Amendment 152 #
Proposal for a directive
Recital 39 b (new)
Recital 39 b (new)
(39b) Some Member States do not generally exempt in kind donations from VAT, leading businesses to destroy consumer goods, notably returns, rather than donating them to charitable causes, even though such an exemption is possible under the existing VAT Directive. The Commission should issue guidance to Member States, clarifying that VAT exemptions for in kind donations are compatible with the existing Union law on VAT.
Amendment 153 #
Proposal for a directive
Recital 41 a (new)
Recital 41 a (new)
(41a) The expansion of cloud computing services, as a result of digital reporting requirements, may lead to an increase in greenhouse gas emissions. The Commission should take measures and provide incentives to ensure the "greening" of the digital sector, for example by centralising data centres to optimise their functioning, by helping companies to use renewable energies instead of fossil fuels to power them and by using artificial intelligence to reduce their pollution.
Amendment 178 #
Proposal for a directive
Article 2 – paragraph 1 – point 7
Article 2 – paragraph 1 – point 7
Directive 2006/112/EC
Article 135 – paragraph 3
Article 135 – paragraph 3
3. The uninterrupted rental of accommodation for a maximum of 4530 days with or without the provision of other ancillary services shall be regarded as having a similar function to the hotel sector.;
Amendment 181 #
Proposal for a directive
Article 2 – paragraph 1 – point 10 Directive 2006/112/EC
Article 2 – paragraph 1 – point 10 Directive 2006/112/EC
For the purposes of the exemption provided for in paragraph 1, point (ca), the Commission shall adopt an implementing act to introduce special measures to prevent certain forms of tax evasion or avoidance by, inter alia, linking the unique consignment number with the corresponding VAT identification number as referred to in Article 369q. It shall inform the European Parliament and EPPO thereof.
Amendment 206 #
Proposal for a directive
Article 4 – paragraph 1 – point 4
Article 4 – paragraph 1 – point 4
Directive 2006/112/EC
Article 222 – paragraph 1
Article 222 – paragraph 1
For supplies of goods carried out in accordance with the conditions specified in Article 138 or for supplies of goods or services for which VAT is payable by the customer pursuant to Articles 194 and 196, an invoice shall be issued no later than 210 working days following the chargeable event.;
Amendment 212 #
Proposal for a directive
Article 4 – paragraph 1 – point 5
Article 4 – paragraph 1 – point 5
2006/112/EC
Article 223 – paragraph 1
Article 223 – paragraph 1
(5) in Article 223 is deleted;, the first paragraph is replaced by the following: ‘In accordance with conditions to be laid down by the Member States in whose territory goods or services are domestically supplied, a summary invoice may be drawn up for several separate supplies of goods or services covering not more than a period of 1 month.’