Activities of Dimitrios PAPADIMOULIS 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 (4)
Amendment 9 #
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, that is the difference between the expected VAT revenue and the amount actually collected, in the Union amounted to EUR 137,5 billion in 2017, representing a loss of 11,2% of the total expected VAT revenue and EUR 267 of lost revenue per person in the Union. There are, however, big differences between Member States, with VAT gaps ranging from 0,6% up to 35,5%. This proves the need for more transnational cooperation to better fight against VAT e-commerce fraud in particular, but more generally VAT fraud (including carousel fraud).
Amendment 17 #
Proposal for a directive
Recital 8
Recital 8
(8) Due to the significant volume of information and its sensitivity in terms of the protection of personal data, it is necessary and proportionate that payment service providers retain records of the information in relation to cross-border payment transactions for a twofive-year period in order to assist Member States fight e- commerce VAT fraud and detect fraudsters. This period constitutes the minimum necessary for Member States to carry out controls effectively and to investigate suspected VAT fraud or to detect VAT fraud.
Amendment 33 #
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 3 – point a
Article 243b – paragraph 3 – point a
(a) be kept by the payment service provider in electronic format for a period of twofive years from the end of the year during which the payment transaction was executed;
Amendment 43 #
Proposal for a directive
Article 1 – paragraph 1 – point 1 a (new)
Article 1 – paragraph 1 – point 1 a (new)
Directive 2006/112/EC
Title XV – Chapter 2a – Article 404 a (new)
Title XV – Chapter 2a – Article 404 a (new)
(1 a) in Chapter 2a of Title XV, the following Article is inserted: "Article 404a By 31 December 2021, the Commission shall, on the basis of information obtained from the Member States, present to the European Parliament and to the Council a report on the operation of Section 2a of Chapter 4 of Title XI, in particular as regards the need to include virtual currencies exchange platforms in the scope of that Section. The Commission shall regularly present such reports to the European Parliament and to the Council. These reports shall be accompanied, where appropriate, by legislative proposals."