7 Amendments of Antonio Maria RINALDI related to 2022/0407(CNS)
Amendment 157 #
Proposal for a directive
Article 1 – paragraph 1 – point 5 a (new)
Article 1 – paragraph 1 – point 5 a (new)
(5a) In Article 194, the following paragraph 1a is inserted after paragraph 1: 'Electronic platforms on which mobile electronic devices are sold are jointly and severally liable with the supplier for the collection and payment of value added tax.'
Amendment 209 #
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 12 working days following the chargeable event.’;
Amendment 210 #
Proposal for a directive
Article 4 – paragraph 1 – point 5
Article 4 – paragraph 1 – point 5
Amendment 214 #
Proposal for a directive
Article 4 – paragraph 1 – point 6 – introductory part
Article 4 – paragraph 1 – point 6 – introductory part
(6) In Article 226, the following points (16), (17) and (18) are is added:
Amendment 215 #
Proposal for a directive
Article 4 – paragraph 1 – point 6
Article 4 – paragraph 1 – point 6
Directive 2006/112/EC
Article 226 – paragraph 1 – point 17
Article 226 – paragraph 1 – point 17
Amendment 218 #
Proposal for a directive
Article 4 – paragraph 1 – point 6
Article 4 – paragraph 1 – point 6
Directive 2006/112/EC
Article 226 – paragraph 1 – point 18
Article 226 – paragraph 1 – point 18
Amendment 220 #
Proposal for a directive
Article 4 – paragraph 1 – point 10
Article 4 – paragraph 1 – point 10
The data referred to in Article 262(1) shall be transmitted for each individual transaction carried out by the taxable person no later than 12 working days after issuing the invoice, or after the date the invoice had to be issued where the taxable person does not comply with the obligation to issue an invoice. The data shall be transmitted by the taxable person or by a third party on that taxable person’s behalf. Member States shall provide for the electronic means for submitting such data.