4 Amendments of Olle LUDVIGSSON related to 2009/0139(CNS)
Amendment 11 #
Proposal for a directive – amending act
Recital 7
Recital 7
(7) In order to assess the effect of the application of the mechanism on fraudulent activities in a transparent manner, evaluation reports by Member States should be based on pre-defined criteria established by Member States. With a view to ensuring uniform application, the Commission should be empowered to adopt measures designed to specify, taking into account the advice of the VAT Committee, the evaluation criteria that will be used by Member States when assessing the effect of the application of the reverse-charge mechanism on fraudulent activities. Such criteria should be established by the Commission by June 2010. Any such evaluation should clearly assess the level of fraud before and after the application of the mechanism and any shifts in trends of fraudulent activities, including supplies of other goods and services, supplies at the retail level and supplies in other Member States.
Amendment 14 #
Proposal for a directive – amending act
Recital 8 a (new)
Recital 8 a (new)
(8a) By July 2014, the Commission should submit an impact assessment to the European Parliament and the Council together with appropriate proposals, on the basis of the Member States' evaluation reports, assessing the overall effectiveness and efficiency of the measure applying the mechanism.
Amendment 19 #
Proposal for a directive – amending act
Article 1 – point 1
Article 1 – point 1
Directive 2006/112/EC
Article 199a – paragraph 3 a (new)
Article 199a – paragraph 3 a (new)
3a. The evaluation criteria referred to in paragraph 3(b) shall be defined by the Commission after consulting the VAT Committee.
Amendment 22 #
Proposal for a directive – amending act
Article 1 – point 1
Article 1 – point 1
Directive 2006/112/EC
Article 199a – paragraph 4 a (new)
Article 199a – paragraph 4 a (new)
4a. By July 2014, the Commission shall submit an impact assessment to the European Parliament and the Council together with appropriate proposals on the basis of the Member States' reports referred to in paragraph 4, assessing the overall effectiveness and efficiency of the measure applying the mechanism.