5 Amendments of Thierry CORNILLET related to 2018/0006(CNS)
Amendment 35 #
Proposal for a directive
Article 1 – paragraph 1 – point 12
Article 1 – paragraph 1 – point 12
Directive 2006/112/EC
Article 284 – paragraph 1 – subparagraph 2
Article 284 – paragraph 1 – subparagraph 2
Member States may fix varying thresholds for different business sectors based on objective criteria. However, those thresholds shall be no higher than EUR 850 000 or the equivalent in national currency.
Amendment 50 #
Proposal for a directive
Article 1 – paragraph 1 – point 18
Article 1 – paragraph 1 – point 18
Directive 2006/112/EC
Article 294e – paragraph 1
Article 294e – paragraph 1
Member States mayshall release exempt small enterprises from the obligation to submit a VAT return laid down in Article 250, notwithstanding the right of an exempted small enterprise to submit a VAT return.
Amendment 54 #
Proposal for a directive
Article 1 – paragraph 1 – point 18
Article 1 – paragraph 1 – point 18
Directive 2006/112/EC
Article 294i a (new)
Article 294i a (new)
Article 294i a The Commission shall carry out an impact assessment on the introduction of a one-stop shop through which small enterprises can file VAT returns of the different Member States in which they are operating.
Amendment 58 #
Proposal for a directive
Article 2 – paragraph 1 – subparagraph 1
Article 2 – paragraph 1 – subparagraph 1
Member States shall adopt and publish, by 30 June 2022 at the latest1 December 2019, the laws, regulations and administrative provisions necessary to comply with this Directive. They shall communicate to the Commission the text of those provisions without delay.
Amendment 60 #
Proposal for a directive
Article 2 – paragraph 1 – subparagraph 2
Article 2 – paragraph 1 – subparagraph 2
They shall apply those provisions from 1 Julanuary 20220.