4 Amendments of Sebastian Valentin BODU related to 2009/0009(CNS)
Amendment 2 #
Proposal for a directive – amending act
Article 1 - point 8
Article 1 - point 8
Directive 2006/112/EC
Article 167a - paragraph 2 - introductory part
Article 167a - paragraph 2 - introductory part
2. Member States mashall obligatorily provide within an optional scheme that taxable persons must, when the following conditions are met, postpone the right of deduction until the VAT has been paid to the supplier:
Amendment 3 #
Proposal for a directive – amending act
Article 1 - point 29
Article 1 - point 29
Directive 2006/112/EC
Article 244 - third paragraph
Article 244 - third paragraph
The law applicable to the storage of an invoices shall be subject to the rules applying inthat of the Member State in which the taxable person has his established address or has a fixed establishment from or for which the supply is made or, in the absence of such a place of business or fixed establishment, the law of the Member State in which he has his permanent address or usually resides or is otherwise required to be identified for VAT purposes.
Amendment 4 #
Proposal for a directive – amending act
Article 1 - point 32
Article 1 - point 32
Directive 2006/112/EC
Article 247
Article 247
The taxable person shall ensure the storage of invoices for a period of at least six years.
Amendment 5 #
Proposal for a directive – amending act
Article 1 - point 34
Article 1 - point 34
Directive 2006/112/EC
Article 248a
Article 248a
For control purposes, the Member States in which the tax is due may require particular invoices to be translatissued into their official languages also.