5 Amendments of Ramón JÁUREGUI ATONDO related to 2017/0248(CNS)
Amendment 28 #
Proposal for a regulation
Recital 8
Recital 8
(8) The VAT exemption for the imports of goods provided for in Article 143(2) of Directive 2006/112/EC (‘customs procedure 42’) is often abused and goods are diverted to the black market without VAT having been paid. It is therefore essential that customs officials when checking whether the requirements for granting the exemption are met, have access to the registry of VAT identification numbers and to the register of certified taxable persons. Furthermore, the information collated by the customs authorities, as part of this procedure, should also be made available to the competent authorities of the Member State where the subsequent intra-Community acquisition must take place.
Amendment 56 #
Proposal for a regulation
Article 1 – paragraph 1 – point 3 – point b
Article 1 – paragraph 1 – point 3 – point b
Regulation (EU) No 904/2010
Article 17 – paragraph 1 – point f
Article 17 – paragraph 1 – point f
(f) information which it collects pursuant to points (a) and (b) of Article 143(2) of Directive 2006/112/EC, as well as the country of origin, the exporter’s identification data the country of destination, the commodity code, the currency, the total amount, the exchange rate, the prices of the individual items and the net weight.;
Amendment 58 #
Proposal for a regulation
Article 1 – paragraph 1 – point 4 – point a
Article 1 – paragraph 1 – point 4 – point a
Regulation (EU) No 904/2010
Article 21 – paragraph 1a
Article 21 – paragraph 1a
1a. Every Member State shall grant its officials who check the requirements provided for in Article 143(2) of Directive 2006/112/EC access to the information referred to in points (b) and (c) of Article(17)(1) of this Regulation, including to the register of certified taxable persons, for which automated access is granted by the other Member States.;
Amendment 60 #
Proposal for a regulation
Article 1 – paragraph 1 – point 4 – point b – point i
Article 1 – paragraph 1 – point 4 – point b – point i
Regulation (EU) No 904/2010
Article 21 – paragraph 2 – point e – point ii
Article 21 – paragraph 2 – point e – point ii
(ii) access is through a Eurofisc liaison official, as referred to in Article 36(1), who holds a personal user identification for the electronic systems allowing access to this information and the register of certified taxable persons.;
Amendment 63 #
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 – point a
Article 21 – paragraph 2a – subparagraph 1 – point a
(a) the VAT identification numbers issued by the Member State receiving the information and the register of certified taxable persons;