2 Amendments of Bilyana Ilieva RAEVA related to 2008/0058(CNS)
Amendment 5 #
Proposal for a directive – amending act
Article 1 – point 6
Article 1 – point 6
Directive 2006/112/EC
Article 252 − paragraph 2
Article 252 − paragraph 2
2. The tax period shall be one month. The Member States may, however, set a longer period, provided that it does not exceed one year, for taxable persons the total value of whose intra-Community acquisitions of goods and services during the previous calendar year for which they are liable for VAT by virtue of Article 196 does not exceed EUR 200 000 or its equivalent in national currency.
Amendment 6 #
Proposal for a directive – amending act
Article 1 – point 7
Article 1 – point 7
Directive 2006/112/EC
Article 263 – paragraph 2
Article 263 – paragraph 2
2. The recapitulative statements referred to in paragraph 1 shall be submitted by electronic file transfer. Member States may, however, authorise recapitulative statements to be submitted by other means for certain categories of taxable person.