6 Amendments of Gabriel MATO related to 2017/0248(CNS)
Amendment 30 #
Proposal for a regulation
Recital 11
Recital 11
(11) For the purpose of ensuring the effective and efficient monitoring of VAT on cross-border transactions, Regulation (EU) No 904/2010 provides for the presence of officials in administrative offices and during administrative enquiries in other Member States. In order to strengthen the capacity of tax authorities to check cross-border supplies, there should be joint audits enabling officials from two or more Member States to form a single audit team and actively take part in a joint administrative enquiry, on terms to be agreed by the Member States.
Amendment 43 #
Proposal for a regulation
Article 1 – paragraph 1 – point 1 – point b
Article 1 – paragraph 1 – point 1 – point b
Regulation (EU) No 904/2010
Article 7 – paragraph 4 – subparagraph 1
Article 7 – paragraph 4 – subparagraph 1
The request referred to in paragraph 1 may contain a reasoned request for a specific administrative enquiry. The requested authority shall undertake the administrative enquiry in coordination with the requesting authority. The tools and procedures referred to in Articles 28 to 30 of this Regulation may be used. If the requested authority takes the view that no administrative enquiry is necessarythe request is not reasoned, it shall immediately inform the requesting authority of the reasons thereof.
Amendment 51 #
Proposal for a regulation
Article 1 – paragraph 1 – point 1 – point b
Article 1 – paragraph 1 – point 1 – point b
Regulation (EU) 904/2010
Article 7 – paragraph 4 – subparagraph 4
Article 7 – paragraph 4 – subparagraph 4
Where the competent authorities of at least two Member States consider that an administrative enquiry is required, the requested authority shall not refuse to undertake that enquiry, if the information is available the requested authority shall supply it automatically. Member States shall ensure that arrangements are put in place between those requesting authorities and the requested authority whereby officials authorised by the requesting authorities shall take part in the administrative enquiry carried out in the territory of the requested authority with a view to collecting the information referred to in the second subparagraph. Such administrative enquiry shall be carried out jointly by the officials of the requesting and requested authorities. The officials of the requesting authorities shall exercise the same powers of inspection as those conferred on officials of the requested authority. The officials of the requesting authorities shall have access to the same premises and documents as the officials of the requested authority for the sole purpose of carrying out the administrative enquiry.
Amendment 61 #
Proposal for a regulation
Article 1 – paragraph 1 – point 4 – point c
Article 1 – paragraph 1 – point 4 – point c
Regulation (EU) No 904/2010
Article 21 – paragraph 2a – subparagraph 1 – introductory part
Article 21 – paragraph 2a – subparagraph 1 – introductory part
With respect to the information referred to in Article 17(1)(f), at least the following details shall be accessible, Member States may request further information upon a reasoned request:
Amendment 73 #
Proposal for a regulation
Article 1 – paragraph 1 – point 13
Article 1 – paragraph 1 – point 13
Regulation (EU) No 904/2010
Article 35 – paragraph 1
Article 35 – paragraph 1
The Commission shall provide Eurofisc with the necessary technical and logistical support. The Commission shall not have access to the information referred to in Article 1, which may be exchanged over Eurofisc, except in the circumstances provided for in Article 55(2).
Amendment 78 #
Proposal for a regulation
Article 1 – paragraph 1 – point 14 – point c
Article 1 – paragraph 1 – point 14 – point c
Regulation (EU) No 904/2010
Article 36 – paragraph 3
Article 36 – paragraph 3
3. Eurofisc working field coordinators may forward, on their own initiative or on request, someinformation ofn the collated and processed informationmost serious VAT offences to Europol and the European Anti-Fraud Office (‘OLAF’), as agreed by the working field participants.