13 Amendments of Roberts ZĪLE related to 2018/0164(CNS)
Amendment 24 #
Proposal for a directive
Recital 3
Recital 3
(3) The Commission, in its VAT Action Plan30 , sets out the amendments to the VAT system that would be necessary in order to develop such a destination-based system for intra-Union trade by means of the taxation of cross-border supplies. The Council subsequently reaffirmed the conclusions of that Action Plan and stated, inter alia, that in its view the principle of taxation at origin as envisaged for the definitive VAT system should be replaced by the principle of taxation in the Member State of destination31 . That change may help reduce cross-border VAT fraud, estimated to be EUR 50 billion in 2015. _________________ 30 Action Plan on VAT – Towards a single EU VAT area - Time to decide (COM(2016) 148final of 7.4.2016. 31 See: http://www.consilium.europa.eu/en/press/p ress-releases/2016/05/25-conclusions-vat- action-plan/
Amendment 39 #
Proposal for a directive
Article 1 – paragraph 1 – point 7
Article 1 – paragraph 1 – point 7
Directive 2006/112/EC
Article 13a – paragraph 2 – point c
Article 13a – paragraph 2 – point c
(c) evidence of financial solvency of the applicant, which shall be deemed to be proven either where the applicant has good financial standing, which enables him to fulfil his commitments, with due regard to the characteristics of the type of business activity concerned, or through the production of guarantees provided by insurance or other financial institutions or by other economically reliable third parties for the period necessary to establish that the applicant is solvent.
Amendment 41 #
Proposal for a directive
Article 1 – paragraph 1 – point 7
Article 1 – paragraph 1 – point 7
Directive 2006/112/EC
Article 13a – paragraph 2 a (new)
Article 13a – paragraph 2 a (new)
2 a. The criteria set out in paragraph 2 shall not be subject to interpretation by the Member States. To ensure a coherent understanding and implementation of the relevant criteria across the Member States, the Commission shall publish further guidance, including clearly defined procedures for correct application.
Amendment 42 #
Proposal for a directive
Article 1 – paragraph 1 – point 7
Article 1 – paragraph 1 – point 7
Directive 2006/112/EC
Article 13a – paragraph 2 b (new)
Article 13a – paragraph 2 b (new)
2 b. To ensure a level playing field and discourage implicit discrimination, the tax authorities when assessing the applicant´s eligibility for the status of certified taxable person against the criteria set out in paragraph 2(b) and (c) shall take into account the size and the nature of the applicant´s economic activity.
Amendment 43 #
Proposal for a directive
Article 1 – paragraph 1 – point 7
Article 1 – paragraph 1 – point 7
Directive 2006/112/EC
Article 13a – paragraph 3 a (new)
Article 13a – paragraph 3 a (new)
3 a. To encourage applications for the certified taxable person status, the Commission shall introduce a tailored procedure for Small and Medium Enterprises.
Amendment 45 #
Proposal for a directive
Article 1 – paragraph 1 – point 7
Article 1 – paragraph 1 – point 7
Directive 2006/112/EC
Article 13a – paragraph 4 – subparagraph 1
Article 13a – paragraph 4 – subparagraph 1
A taxable person who applies for the status of a certified taxable person shall supply all therelevant information required by the tax authorities in order to enable them to take a decision. The tax authorities shall process the application without delay.
Amendment 49 #
Proposal for a directive
Article 1 – paragraph 1 – point 7
Article 1 – paragraph 1 – point 7
Directive 2006/112/EC
Article 13a – paragraph 5
Article 13a – paragraph 5
5. Where the application is refused, the grounds for refusal shall be notified without delay by the tax authorities to the applicant together with the decision which clearly states the grounds for refusal. Member States shall ensure that the applicant is granted a right of appeal within a reasonable timeframe against any decision to refuse an application.
Amendment 54 #
Proposal for a directive
Article 1 – paragraph 1 – point 7
Article 1 – paragraph 1 – point 7
Directive 2006/112/EC
Article 13a – paragraph 6 a (new)
Article 13a – paragraph 6 a (new)
6 a. To ensure uniform standards for monitoring of continued eligibility for the status of certified taxable person and the withdrawal of the tax status within and across Member States, the Commission shall adopt relevant guidelines.
Amendment 57 #
Proposal for a directive
Article 1 – paragraph 1 – point 21
Article 1 – paragraph 1 – point 21
Directive 2006/112/EC
Article 36a – paragraph 1 – introductory part
Article 36a – paragraph 1 – introductory part
1. Where goods are supplied in the context of a chain transaction situation, the transport or dispatch from one Member State to another referred to in point (b) of Article 14(4)(3) shall be ascribed to the supply made by the providfirst supplier to the intermediary operator, where the following conditions are met:
Amendment 58 #
Proposal for a directive
Article 1 – paragraph 1 – point 21
Article 1 – paragraph 1 – point 21
Directive 2006/112/EC
Article 36a – paragraph 1 – point a
Article 36a – paragraph 1 – point a
(a) the intermediary operator communicates the name of the Member State of arrival of the goods to the providfirst supplier;
Amendment 59 #
Proposal for a directive
Article 1 – paragraph 1 – point 21
Article 1 – paragraph 1 – point 21
Directive 2006/112/EC
Article 36a – paragraph 3 – point a
Article 36a – paragraph 3 – point a
(a) 'chain transaction situation' shall mean a situation where successive supplies of the same goods by taxable persons give rise to a single transport or dispatch of those goods from one Member State to another and where both the intermediary operator and the provider are certified taxable persons;
Amendment 60 #
Proposal for a directive
Article 1 – paragraph 1 – point 21
Article 1 – paragraph 1 – point 21
Directive 2006/112/EC
Article 36a – paragraph 3 – point b
Article 36a – paragraph 3 – point b
(b) 'intermediary operator' shall mean a supplier in the chain other than the first supplier or customer, who dispatches or transports the goods, himself or by a third party on his behalf;
Amendment 61 #
Proposal for a directive
Article 1 – paragraph 1 – point 21
Article 1 – paragraph 1 – point 21
Directive 2006/112/EC
Article 36a – paragraph 3 – point c
Article 36a – paragraph 3 – point c
(c) 'providfirst supplier' shall mean the taxable person in the chain who supplies the goods to the intermediary operator;