Activities of Lídia PEREIRA 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 (29)
Amendment 47 #
Proposal for a regulation
Recital 3
Recital 3
(3) The existing cooperation between Member States’ tax authorities is based on exchanging aggregated information between national electronic systems. The introduction of DRR aims to increase the effectiveness of tax collection procedures by providing transaction-by- transaction data to tax administrations in a timely manner. To make those data available to other tax administrations in an efficient manner, and to facilitate a common implementation of analysis and crosschecks, as well as a common interpretation of those analyses and crosschecks, a central system where VAT relevant information is shared is necessary.
Amendment 49 #
Proposal for a regulation
Recital 5
Recital 5
(5) The VAT identification information of taxable persons making intra- Community transactions should be automatically updated in the central VIES without undue delay whenever identification information changes, except where Member States agree that such update is not pertinent, essential or useful. Such updates are necessary because the validity of the VAT identification numbers of taxable persons is subject to verification as regards the condition for exempting intra- Community supplies provided for in Article 138 of Directive 2006/112/EC. To provide a reasonable level of assurance to tax administrations with regard to the quality and reliability of such information, information on intra-Community transactions should be automatically updated in the central VIES no later than 13 days after the Member State received the information from the taxable person.
Amendment 52 #
Proposal for a regulation
Recital 12
Recital 12
(12) Access to the information in the central VIES should be provided to national tax authorities on a need-to-know basis. That information should not be used for other purposes than to monitor the correct application of VAT and combat VAT fraud. All users should be bound by the confidentiality rules laid down in this Regulation. The exchange of information procedures and the access to data must be pursued in full compliance with the EU legal framework on data protection.
Amendment 63 #
Proposal for a regulation
Article 1 – title
Article 1 – title
Amendments to Regulation (EU) No 904/2010 applicable from 1 January 20256
Amendment 74 #
Proposal for a regulation
Article 1 – paragraph 1 – point 4
Article 1 – paragraph 1 – point 4
Regulation (EU) No 904/2010
Article 47b – paragraph 3
Article 47b – paragraph 3
3. Where a taxable person making use of one of the special schemes laid down in Title XII, Chapter 6, Sections 2, 3 and 5, of Directive 2006/112/EC is excluded from that special scheme, the Member State of identification shall inform the competent authorities of the other Member States thereof by electronic means and without delay.t the earliest and, in any case, before the 10th day of the following month;
Amendment 75 #
Proposal for a regulation
Article 1 – paragraph 1 – point 5
Article 1 – paragraph 1 – point 5
Regulation (EU) No 904/2010
Article 47d – paragraph 2
Article 47d – paragraph 2
2. The Member State of identification shall transmit the information referred to in paragraph 1 by electronic means to the competent authority of the Member State of consumption or the Member States from and to which the goods have been dispatched or transported at the latest 210 days after the end of the month during which the return was required to be submitted.;
Amendment 76 #
Proposal for a regulation
Article 1 – paragraph 1 – point 7 – point b
Article 1 – paragraph 1 – point 7 – point b
Regulation (EU) No 904/2010
Article 47i – paragraph 5
Article 47i – paragraph 5
5. Where the requesting Member State of consumption or Member State from or to which the goods have been dispatched or transported does not receive the records within 30 days of the date of the making of the request, that Member State may take anythe necessary and reasonable administrative actions in accordance with its national legislation to obtain such records.;
Amendment 77 #
Proposal for a regulation
Article 1 – paragraph 1 – point 8
Article 1 – paragraph 1 – point 8
Regulation (EU) No 904/2010
Article 47j – paragraph 2
Article 47j – paragraph 2
2. Without prejudice to Article 7(4), if the Member State of consumption or the Member State from or to which the goods have been dispatched or transported decides that an administrative enquiry is required, it shall first consult with the Member State of identification on the need for such an enquiry., that must be performed in full respect of the legal framework of the Member States involved;
Amendment 79 #
Proposal for a regulation
Article 1 – paragraph 1 – point 10
Article 1 – paragraph 1 – point 10
Regulation (EU) No 904/2010
Article 47la – paragraph 5
Article 47la – paragraph 5
5. Where the requesting Member State in which those supplies are taxable does not receive the records within 30 days of the date of the making of the request, that Member State may take anythe necessary and reasonable administrative actions in accordance with its national legislation to obtain such records.
Amendment 80 #
Proposal for a regulation
Article 2 – title
Article 2 – title
Amendments to Regulation (EU) No 904/2010 applicable from 1 January 20267
Amendment 81 #
Proposal for a regulation
Article 3 – title
Article 3 – title
Amendments to Regulation (EU) No 904/2010 applicable from 1 January 20289
Amendment 84 #
Proposal for a regulation
Article 3 – paragraph 1 – point 3
Article 3 – paragraph 1 – point 3
Regulation (EU) No 904/2010
Article 24g – paragraph 1 a (new)
Article 24g – paragraph 1 a (new)
1a. The central VIES must be installed recurring to the most suitable technology available to guarantee citizens rights, as taxpayers, namely the right to privacy, data protection and professional, industrial or commercial secrecy; the Commission must regularly assess the effectiveness of the central VIES and evaluate the added value of the use of new technologies, in full cooperation with national tax authorities.
Amendment 85 #
Proposal for a regulation
Article 3 – paragraph 1 – point 3
Article 3 – paragraph 1 – point 3
Regulation (EU) No 904/2010
Article 24g – paragraph 2 – introductory part
Article 24g – paragraph 2 – introductory part
Each Member State shall develop, maintain, host and technically manage, with technical support from the Commission, a national electronic system to automatically transmit the following information to the central VIES:
Amendment 86 #
Proposal for a regulation
Article 3 – paragraph 1 – point 3
Article 3 – paragraph 1 – point 3
Regulation (EU) No 904/2010
Article 24g – paragraph 3 a (new)
Article 24g – paragraph 3 a (new)
3a. The central VIES must be fully operational by 1 January 2029; the Commission must support national tax authorities with financial and human resources and technical advise in order to guarantee that national electronic systems are fully operational by 1 January 2030; a transitional period must be defined until 1 January 2030 to assess the effectiveness of the system and the exchange of information procedures.
Amendment 87 #
Proposal for a regulation
Article 3 – paragraph 1 – point 3
Article 3 – paragraph 1 – point 3
Regulation (EU) No 904/2010
Article 24h – paragraph 1 – subparagraph 2
Article 24h – paragraph 1 – subparagraph 2
Amendment 88 #
Proposal for a regulation
Article 3 – paragraph 1 – point 3
Article 3 – paragraph 1 – point 3
Regulation (EU) No 904/2010
Article 24h – paragraph 4 – subparagraph 1
Article 24h – paragraph 4 – subparagraph 1
Member States shall enter the information referred to in Article 24g(2) into the central VIES without undue delay.
Amendment 89 #
Proposal for a regulation
Article 3 – paragraph 1 – point 3
Article 3 – paragraph 1 – point 3
Regulation (EU) No 904/2010
Article 24h – paragraph 4 – subparagraph 2
Article 24h – paragraph 4 – subparagraph 2
Amendment 90 #
Proposal for a regulation
Article 3 – paragraph 1 – point 3
Article 3 – paragraph 1 – point 3
Regulation (EU) No 904/2010
Article 24h – paragraph 5
Article 24h – paragraph 5
5. By way of derogation from paragraph 4 of the Article, tThe information referred to in Article 24g(2), point (a), shall be entered into the central VIES no later than onthree days after the collection of the information submitted by the taxable person to the competent authorities; any delay on the insertion of such data must be justified by the Member State.
Amendment 94 #
Proposal for a regulation
Article 3 – paragraph 1 – point 3
Article 3 – paragraph 1 – point 3
Regulation (EU) No 904/2010
Article 24i – paragraph 2
Article 24i – paragraph 2
Amendment 95 #
Proposal for a regulation
Article 3 – paragraph 1 – point 3
Article 3 – paragraph 1 – point 3
Regulation (EU) No 904/2010
Article 24j – paragraph 1 – point a
Article 24j – paragraph 1 – point a
(a) to store the information referred to in points (b), (c) and (d) of this Article and Article 24g(2) of this Regulation , in a secure, resilient and reliable infrastructure;
Amendment 96 #
(c) to aggregate information in respect of persons to whom a VAT identification number was issued and collected pursuant to Article 213 of Directive 2006/112/EC and make the following details accessible to the officials or electronic systems referred to in Article 24k, in a secure and confidential system:
Amendment 97 #
Proposal for a regulation
Article 3 – paragraph 1 – point 3
Article 3 – paragraph 1 – point 3
Regulation (EU) No 904/2010
Article 24j – paragraph 1 – point e
Article 24j – paragraph 1 – point e
(e) to make the information referred to in Article 24g(2) and in points (b), (c) and (d) of this Article accessible to the officials or electronic systems referred to in Article 24k, in a secure and confidential system.
Amendment 98 #
Proposal for a regulation
Article 3 – paragraph 1 – point 3
Article 3 – paragraph 1 – point 3
Regulation (EU) No 904/2010
Article 24k – paragraph 1 – introductory part
Article 24k – paragraph 1 – introductory part
1. Each Member State shall grant automated access, in a secure and confidential system, to the central VIES to:
Amendment 101 #
Proposal for a regulation
Article 3 – paragraph 1 – point 3
Article 3 – paragraph 1 – point 3
Regulation (EU) No 904/2010
Article 24k – paragraph 2 – introductory part
Article 24k – paragraph 2 – introductory part
2. Each Member State shall grant automated access to the central VIES, in a secure and confidential system to:
Amendment 104 #
Proposal for a regulation
Article 4 – title
Article 4 – title
Amendments to Regulation (EU) 904/2010 applicable from 1 January 20301
Amendment 105 #
Proposal for a regulation
Article 5 – paragraph 2
Article 5 – paragraph 2
Article 1, shall apply from 1 January 20256.
Amendment 106 #
Proposal for a regulation
Article 5 – paragraph 3
Article 5 – paragraph 3
Article 2 shall apply from 1 January 20267.
Amendment 107 #
Proposal for a regulation
Article 5 – paragraph 4
Article 5 – paragraph 4
Article 3 shall apply from 1 January 20289.
Amendment 108 #
Proposal for a regulation
Article 5 – paragraph 5
Article 5 – paragraph 5
Article 4 shall apply from 1 January 20301.