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Activities of Thierry CORNILLET related to 2017/0251(CNS)

Shadow reports (1)

REPORT on the proposal for a Council directive amending Directive 2006/112/EC as regards harmonising and simplifying certain rules in the value added tax system and introducing the definitive system for the taxation of trade between Member States PDF (667 KB) DOC (107 KB)
2016/11/22
Committee: ECON
Dossiers: 2017/0251(CNS)
Documents: PDF(667 KB) DOC(107 KB)

Amendments (4)

Amendment 54 #
Thierry CORNILLET
Proposal for a directive
Recital 15 a (new)
(15a) In keeping with the public interest and the financial interests of the European Union, whistle blowers should enjoy effective legal protection, in order to facilitate the detection and prevention of all forms of fraud.
2018/06/06
Committee: ECON
Amendment 91 #
Thierry CORNILLET
Proposal for a directive
Article premier – paragraph 1 – point 9
Directive 2006/112/EC
Articles 403 and 404
(9) Articles 403 and 404 areis deleted.
2018/06/06
Committee: ECON
Amendment 92 #
Thierry CORNILLET
Proposal for a directive
Article premier – paragraph 1 – point 9 a (new)
Directive 2006/112/EC
Article 404
Every four years starting from the adoption"Article 404 is replaced by the following: One year after the entry into force of thise Directive, the Commission shall, on the basis of information obtained from the Member States, present a report to the European Parliament and to the Council on the and every three years thereafter, the Commission shall forward to the European Parliament and the Council a report on the exemption scheme for imports from third countries and its compatibility with the European framework and on cooperation ofwith the common system of VAT in the Memberpetent authorities of third States and, in particular, on as regards the opercombationg of the transitional arrangements for taxing trade between Member States. That report shall be accompanied, where appropriate, by proposals concerning the definitive arrangements. (http://www.at4am.ep.parl.union.eu/at4am/ameditor.html?documentID=23009&locale=en#stfraud. Two years after the entry into force of the Directive, and every three years thereafter, the Commission shall forward to the European Parliament and the Council a report on national practices as regards the imposition of administrative and criminal penalties on legal and natural persons found guilty of VAT fraud. The Commission shall work with the competent national and European authorities to follow up, if appropriate, the recommendations designed to bring about a minimum degree of harmonisation." Or. fr v!lCnt=1&langISO0=fr&crCnt=1&crID0=4338)
2018/06/06
Committee: ECON
Amendment 93 #
Thierry CORNILLET
Proposal for a directive
Article premier – paragraph 1 – point 9 b (new)
Directive 2006/112/EC
Article 404 a (new)
(9b) The following Article 404a is inserted: Every three years, each Member State shall submit a report assessing the effectiveness of the VAT fraud monitoring system to the Commission, which shall forward it to OLAF.
2018/06/06
Committee: ECON
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