3 Amendments of Pervenche BERÈS related to 2016/0406(CNS)
Amendment 23 #
Proposal for a directive
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The European Parliament rejects the Commission proposal.
Amendment 30 #
Proposal for a directive
Article 1 – paragraph 1
Article 1 – paragraph 1
Directive 2006/112/EC
Article 199 c – paragraph 1 – subparagraph 1
Article 199 c – paragraph 1 – subparagraph 1
Until 30 June 2022 a Member State may, as a Generalised Reverse Charge Mechanism (GRCM), provide that the person liable for payment of VAT is the taxable person to whom supplies of goods and services are made above a threshold of EUR 1025 000 per invoice, by derogation from Article 193.
Amendment 33 #
Proposal for a directive
Article 1 – paragraph 1
Article 1 – paragraph 1
Directive 2006/112/EC
Article 199 c – paragraph 1 – subparagraph 2 – point a
Article 199 c – paragraph 1 – subparagraph 2 – point a
(a) it has a VAT gap, expressed as a percentage of the VAT Total Tax Liability, of at least 15 percentage points above the Community median VAT gap;