3 Amendments of Anne SANDER related to 2017/0248(CNS)
Amendment 41 #
Proposal for a regulation
Article 1 – paragraph 1 – point 1 – point b
Article 1 – paragraph 1 – point 1 – point b
Regulation (EU) No 904/2010
Article 7 – paragraph 4
Article 7 – paragraph 4
4. TWhe request referred to in paragraph 1 may contain a reasoned request for a specific administrative enquiry. The requested authority shall undertake the administrative enquiry in coordination with the requesting authority. The tools and procedures referred to in Articles 28 to 30 of this Regulation may be used. If the requested authority takes the view that no the competent authority of a Member State considers that an administrative enquiry is necessaryrequired, it shall immediately inform the requesting authority of the reasons thereof. Notwithstanding the first subparagraph, an enquiry into the amounts declared by a taxable person established in the Member State of the requested authority and which are taxable in the Member State of the requesting authority, may be refused solely on any of the following grounds: (a) Article 54(1), assessed by the requested authority in conformity with a statement of best practices concerning the interaction of this paragraph and Article 54(1), to be adopted in accordance with the procedure provided for in Article 58(2); (b) on the grounds provided for in paragraphs 2, 3 and 4 of Article 54; (c) on the grounds thatsubmit a reasoned request. The requested authority shall not refuse to undertake that enquiry. If the information is already available, the requested authority shad already suppliedll supply it to the requesting authorityies with information on the same taxable person as a result of an administrative enquiry held less than two years previously. Where the requested authority refuses an administrative enquiry referred to in the second subparagraph on the grounds set out in points (a) or (b), it shall nevertheless provide to the requesting authority the dates and values of any relevant supplies made by the taxable person in the Member State of the requesting authority over the previouout delay. If the requesting Member State is not satisfied with the information received, it shall inform the requested Member State that it is two years. Where the competent authorities of at least two Member States consider that anpress ahead with the administrative einquiry is required, the requested authority shall not refuse to undertake that enquiry. Member States shall ensure that arrangements are put in place between those requesting authorities and the requested authority whereby officials authorised by the requesting authorities shall take part in the administrative enquiry carried out in the territory of the requested authority with a view to collecting the information referred to in the second subparagraph. Such administrative enquiry shall be carried out jointly by the. That administrative enquiry shall be carried out in accordance with the rules in force in the requested Member State by officials of the requesting and requested authorities. The officials of the requesting authoritiesy shall exercise the same powers of inspection as those conferred on officials of the requested authority. The officials of the requesting authoritiesy shall, in particular, have access to the same premises and documents as the officials of the requested authority for the sole purpose of carrying out the administrative enquiry. on the grounds provided for in
Amendment 79 #
Proposal for a regulation
Article 1 – paragraph 1 – point 14 – point c
Article 1 – paragraph 1 – point 14 – point c
3. Eurofisc working field coordinators may forward, on their own initiative or on request, some of the collated and processed informationforward relevant information on the most serious VAT offences to Europol and the European Anti-Fraud Office (‘OLAF’), as agreed by the working field participants.
Amendment 81 #
Proposal for a regulation
Article 1 – paragraph 1 – point 14 – point c
Article 1 – paragraph 1 – point 14 – point c
Regulation (EU) No 904/2010
Article 36 – paragraph 4
Article 36 – paragraph 4
4. Eurofisc working field coordinators may ask Europol and OLAF for relevant information. Eurofisc working field coordinators shall make the information received from Europol and OLAF available to the other participating Eurofisc liaison officials; this information shall be exchanged by electronic means.