Activities of Sari ESSAYAH related to 2013/0343(CNS)
Shadow reports (1)
REPORT on the proposal for a Council directive amending Directive 2006/112/EC on the common system of value added tax as regards a standard VAT return PDF (177 KB) DOC (290 KB)
Amendments (2)
Amendment 10 #
Proposal for a directive
Recital 14 a (new)
Recital 14 a (new)
(14a) In order to further reduce burdens on business and improve the functioning of the internal market the information requirements in the standard VAT return should become totally unified in all Member States, and the Commission should within five years after the date of entry into force of this Directive evaluate the enforcement of this directive from this point of view and make appropriate proposals;
Amendment 12 #
Proposal for a directive
Article 2 – paragraph 2 a (new)
Article 2 – paragraph 2 a (new)
2a. Within five years after the date of entry into force of this Directive, the Commission shall review the adequacy of this Directive from the point of view to further reduce burdens on business and improve the functioning of the internal market. The results of the review shall be communicated to the European Parliament and the Council accompanied, where necessary, by appropriate proposals for amendments.