Activities of Eugen JURZYCA related to 2018/0412(CNS)
Shadow reports (1)
REPORT on the proposal for a Council directive amending Directive 2006/112/EC as regards introducing certain requirements for payment service providers
Amendments (8)
Amendment 11 #
Proposal for a directive
Recital 2 a (new)
Recital 2 a (new)
(2 a) According to the 2019 Final Report in the context of the ‘Study and Reports on the VAT Gap in the EU-28 Member States' prepared for the Commission, the VAT gap in Member States varies from 0,6% in Cyprus to 35,5% in Romania, which is a 50-fold difference.
Amendment 12 #
Proposal for a directive
Recital 5
Recital 5
(5) From information already held by payment service providers, they are able to identify the location of the payee and the payer in relation to the payment services they execute, based on an identifier of an individual payment account in a Member State used by that payer or payee or other identifier of the payer or payee and their location.
Amendment 14 #
Proposal for a directive
Recital 7
Recital 7
(7) In accordance with Regulation (EU) 2016/679 of the European Parliament and of the Council46 , it is important that the obligation on a payment service provider, to retain and provide information in relation to a cross-border payment transaction, should be proportionate and should only be what is necessary for Member States to fight e-commerce VAT fraud. Furthermore, the only information relating to the payer that should be retained is where the payer is located. With regard to information relating to the payee and the payment transaction itself, payment service providers should only be required to retain and transmit to tax authorities information which is necessary for tax authorities to detect possible fraudsters and to carry out VAT controls. Therefore, payment service providers should only be required to retain records on cross-border payment transactions which are likely to indicate economic activities. The introduction of a ceiling based on the number of payments received by a payee over the course of a calendar quarter would give a reliable indication that those payments were received as part of an economic activity, thereby excluding payments for non- commercial reasons. Where such a ceiling is reached, the accounting obligation of the payment service provider would be triggered. In order to bring a balance between administrative obligations for service providers and better collection of VAT by Member States, payment service providers shall have a possibility to provide data in a form already easily available to them, i.e. either for each transaction individually or at an aggregate level. _________________ 46Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data, and repealing Directive 95/46/EC (General Data Protection Regulation) (OJ L119, 04.05.2016, p.1).
Amendment 16 #
Proposal for a directive
Recital 7 a (new)
Recital 7 a (new)
(7 a) When a transaction from a payer to a payee involves intermediary payment service providers, the reporting and record keeping obligation shall apply only to a final service provider.
Amendment 24 #
Proposal for a directive
Article 1 – paragraph 1 – point 1 – point b
Article 1 – paragraph 1 – point 1 – point b
Directive 2006/112/EC
Article 243a – point 3 a (new)
Article 243a – point 3 a (new)
(3 a) ‘cross-border payment‘ means a payment when the payer is located in one Member State and the payee is located in another Member State, in a third territory or in a third country;
Amendment 25 #
Proposal for a directive
Article 1 – paragraph 1 – point 1 – point b
Article 1 – paragraph 1 – point 1 – point b
Directive 2006/112/EC
Article 243b – paragraph 1
Article 243b – paragraph 1
1. Member States shall ensure that payment service providers keep sufficiently detailed records of the payees and of the payment transactions in relation to payment servicescross-border payment they execute for each calendar quarter to enable the competent authorities of the Member States to carry out controls of the supplies of goods and services which in accordance with the provisions of Title V are deemed to take place in a Member State.
Amendment 38 #
Proposal for a directive
Article 1 – paragraph 1 – point 1 – point b
Article 1 – paragraph 1 – point 1 – point b
Directive 2006/112/EC
Article 243c – paragraph 1 – point a
Article 243c – paragraph 1 – point a
(a) the IBAN of the payer’s payment account or any other identifier which unambiguously identifies the payer and his location;
Amendment 40 #
Proposal for a directive
Article 1 – paragraph 1 – point 1 – point b
Article 1 – paragraph 1 – point 1 – point b
Directive 2006/112/EC
Article 243d – paragraph 1 – introductory phrase
Article 243d – paragraph 1 – introductory phrase
1. The records kept by the payment service providers related to cross-border payment transaction, in accordance with Article 243b, shall contain any of the following information available to payment service provider: