BETA

6 Amendments of Valentino GRANT related to 2022/0407(CNS)

Amendment 209 #
Proposal for a directive
Article 4 – paragraph 1 – point 4
Directive 2006/112/EC
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.;
2023/06/20
Committee: ECON
Amendment 210 #
Proposal for a directive
Article 4 – paragraph 1 – point 5
(5) Article 223 is deleted;
2023/06/20
Committee: ECON
Amendment 214 #
Proposal for a directive
Article 4 – paragraph 1 – point 6 – introductory part
(6) In Article 226, the following points (16), (17) and (18) are is added:
2023/06/20
Committee: ECON
Amendment 215 #
Proposal for a directive
Article 4 – paragraph 1 – point 6
Directive 2006/112/EC
Article 226 – paragraph 1 – point 17
(17) the IBAN number of the supplier’s bank account to which the payment for the invoice will be credited. If the IBAN number is not available, any other identifier which unambiguously identifies the bank account to which the invoice will be credited;deleted
2023/06/20
Committee: ECON
Amendment 218 #
Proposal for a directive
Article 4 – paragraph 1 – point 6
Directive 2006/112/EC
Article 226 – paragraph 1 – point 18
(18) The date on which the payment of the supply of goods or services is due or, where partial payments are agreed, the date and amount of each payment.;deleted
2023/06/20
Committee: ECON
Amendment 220 #
Proposal for a directive
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.
2023/06/20
Committee: ECON