Activities of Dimitrios PAPADIMOULIS related to 2018/0413(CNS)
Plenary speeches (1)
Requirements for payment service providers - Measures to strengthen administrative cooperation in order to combat VAT fraud (debate)
Shadow reports (1)
REPORT on the proposal for a Council regulation amending Regulation (EU) No 904/2010 as regards measures to strengthen administrative cooperation in order to combat VAT fraud
Amendments (3)
Amendment 7 #
Proposal for a regulation
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 13 #
Proposal for a regulation
Recital 13
Recital 13
(13) It is necessary and proportionate that payment service providers retain records of the information in relation to payment transactions for a twofive-years period 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 investigate into suspected VAT fraud or detect VAT fraud, and it is proportionate considering the massive volume of the payment information and its sensitivity in terms of protection of personal data.
Amendment 17 #
Proposal for a regulation
Article 1 – paragraph 1 – point 2 – point d
Article 1 – paragraph 1 – point 2 – point d
Regulation (EU) No 904/2010
Article 24c – paragraph 2
Article 24c – paragraph 2
2. CESOP shall retain the information referred to in points (a) andto (bc) of paragraph 1 for a maximum period of twofive years from the expiry of the year when the information was transferred into the system.