Activities of Andżelika Anna MOŻDŻANOWSKA related to 2022/0409(CNS)
Shadow reports (1)
REPORT on the proposal for a Council regulation amending Regulation (EU) No 904/2010 as regards the VAT administrative cooperation arrangements needed for the digital age
Amendments (3)
Amendment 78 #
Proposal for a regulation
Article 1 – paragraph 1 – point 10
Article 1 – paragraph 1 – point 10
Regulation (EU) No 904/2010
Article 47la – paragraph 3
Article 47la – paragraph 3
3. Member States shall provide that, upon request, a taxable person submits the requested records by electronic means to the Member State in which that taxable person is identified for VAT purposes. Member States shall only accept that the records may be submittede submission of records using a standard , mandatory form.
Amendment 91 #
Proposal for a regulation
Article 3 – paragraph 1 – point 3
Article 3 – paragraph 1 – point 3
Regulation (EU) No 904/2010
Article 24 – paragraph 5
Article 24 – paragraph 5
5. By way of derogation from paragraph 4 of the Article, the information referred to in Article 24g(2), point (a), shall be entered into the central VIES no later than onetwo working days after the collection of the information submitted by the taxable person to the competent authorities.
Amendment 93 #
Proposal for a regulation
Article 3 – paragraph 1 – point 3
Article 3 – paragraph 1 – point 3
Regulation (EU) No 904/2010
Article 24h – paragraph 6
Article 24h – paragraph 6
6. The information referred to in Article 24g(2) shall be available in central VIES for 5at least 10 years from the end of the year in which the information was transmitted to it.