2 Amendments of Sebastian Valentin BODU related to 2008/0058(CNS)
Amendment 3 #
Proposal for a directive – amending act
Recital 4 a (new)
Recital 4 a (new)
(4a) In order to improve the application of Directive 2006/112/EC and make it more efficient, the Commission should encourage the tax administrations in the Member States to develop the administrative capacity to receive statements by electronic means for as many categories of taxable persons as possible.
Amendment 4 #
Proposal for a directive – amending act
Recital 7 a (new)
Recital 7 a (new)
(7a) The Commission should study the possibility of setting up a database at European Union level that would contain the identification data of physical persons who have established, administered or managed companies involved in fraudulent intra-Community transactions in relation to value added tax. Before a new company is registered, the national Business Register should ask the national tax administration for a European tax record issued by it after consulting the respective database, to which it should be connected.