2 Amendments of Krišjānis KARIŅŠ related to 2012/0205(CNS)
Amendment 15 #
Proposal for a directive
Recital 7
Recital 7
(7) The designation of the recipient as person liable for the payment of the VAT (reverse charge) is an effective measure to stop at once the most well-known types of tax evasion in certain sectors and therefore require fast and decisive counter- measures. However, as the situation may evolve over time, it may also be necessary to allow for other measures. To that end, the Council should, where appropriate, upon proposal of the Commission, determine any other measure as falling within the scope of the Quick Reaction Mechanism. The type of measures that could be authorised should be established in order to minimise the time necessary for the authorisation of the derogations by the Commission.
Amendment 28 #
Proposal for a directive
Article 1 – paragraph 1 (new)
Article 1 – paragraph 1 (new)
2006/112/EC
Article 395a
Article 395a
The procedure laid down in this paragraph shall be completed within three months.