Awaiting Parliament 1st reading / single reading / budget 1st stage
Next event: Debate in plenary scheduled 2018/10/02 more...
- Vote in plenary scheduled 2018/10/03
Role | Committee | Rapporteur | Shadows |
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Lead | ECON | KOFOD Jeppe (S&D) | MALETIĆ Ivana (EPP), LOONES Sander (ECR), CORNILLET Thierry (ALDE), PAPADIMOULIS Dimitrios (GUE/NGL), SCOTT CATO Molly (Verts/ALE), KAPPEL Barbara (ENF) |
Opinion | JURI |
Legal Basis TFEU 113
Activites
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2018/10/03
Vote in plenary scheduled
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2018/10/02
Debate in plenary scheduled
- 2018/09/07 Committee report tabled for plenary, 1st reading/single reading
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2018/09/03
Vote in committee, 1st reading/single reading
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2017/10/26
Committee referral announced in Parliament, 1st reading/single reading
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2017/10/04
Legislative proposal published
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COM(2017)0569
summary
PURPOSE: to improve the Union VAT system in the context of cross-border business-to-business (B2B) trade between Member States and to define the principles for a definitive VAT system. PROPOSED ACT: Council Directive. ROLE OF THE EUROPEAN PARLIAMENT: the Council adopts the act after consulting the European Parliament but without being obliged to follow its opinion. BACKGROUND: the European Commission has long-standing commitment to implementing a definitive VAT system that is well-suited to the functioning of the single market. The main idea in this regard was that doing business across the European Union should be as simple and as secure as engaging in purely domestic activities. In its April 2016 action plan on VAT, the Commission announced, inter alia, its intention to adopt a definitive VAT system for intra-Union cross-border trade based on the principle of taxation in the Member State of destination of the goods in order to create a robust single European VAT area. The Council reiterated its view that the principle of ‘taxation in the Member State of origin of the supply of goods or services’ should be replaced by the principle of ‘taxation in the Member State of destination’. In its resolution of 24 November 2016, Parliament also welcomed the Commission’s intention to propose a definitive VAT system by 2017 that is simple, fair, robust, efficient and less susceptible to fraud. On 8 November 2016, the Council stated that, while the Commission is working on the definitive VAT system for intra-Union trade, improvements to the current VAT system should be made in the meantime. IMPACT ANALYSIS: the preferred option, chosen in the impact assessment, would reduce cross border VAT fraud by EUR 41 billion and compliance costs for businesses by EUR 1 billion. CONTENT: this proposal to amend Directive 2006/112/EC (VAT Directive) is a step forward to replacing the transitional arrangements, applicable since 1 January 1993, by a definitive VAT system for intra-Union B2B trade under which domestic and cross-border transactions of goods will be treated in the same way. It makes improvements to the current VAT system and lays the foundations for the definitive system for intra-Union B2B exchanges. Its main elements are: 1) Certified taxable person: the Commission proposed introducing the concept of the certified taxable person which would allow for an attestation that a particular business can globally be considered to be a reliable taxpayer. The concept is important because certain simplification rules, which could be fraud-sensitive, will apply only where a certified taxable person is involved in the relevant transaction. The provision sets out the overall criteria on the basis of which the Member States will be able to certify taxable persons. In parallel, a proposal to amend the Regulation on administrative cooperation is presented in order to enable the certified taxable person status of taxable persons being integrated in the VIES (VAT information and exchange system). 2) Call-off stock: the proposal provides for a simplification and uniform treatment for call-off stock arrangements in cross-border trade. The proposed solution consists in considering the call-off stock arrangements as giving rise to a single supply in the Member State of departure and to an intra-Community acquisition in the Member State where the stock is situated. This simplification is limited to certified taxable persons who will no longer need to register and pay VAT in another Member State when they store goods there. 3) VAT identification number: the proposed amendments provide as a substantive condition for the application of the exemption, that the acquirer has to be identified for VAT purposes in a Member State other than that in which dispatch or transport of the goods begins. The correct filing of the VIES listing becomes a substantive condition which can lead, where that condition is not met, to the rejection by the tax administration of an applied exemption 4) Chain transactions: VAT rules when determining the VAT treatment of chain transactions would be further harmonised. The Commission proposed that the simplification for those elements of a chain transaction which do not involve the physical movement of goods, for example when goods are sold via several traders, but physically the goods move directly from the original seller to the final buyer. This simplification is limited to certified taxable persons. 5) Definitive system for intra-Union trade: the main foundations of the new single and definitive VAT area shall be: VAT shall be levied on cross-border business-to-business exchanges within the Union; · the definitive VAT system for intra-Union trade is based on the principle of taxation in the Member State of destination of the supply of goods or services; of liability for VAT of the supplier, or the acquirer if he is a certified taxable person, and of a single registration scheme for the declaration, payment and deduction of the tax; · where the person liable for VAT is not established in the Member State where the tax is due, he shall be able to settle his declaration and payment obligations via a so-called One-Stop Shop system. Use of that system shall also be possible for the deduction of input VAT. Lastly, although at this stage not yet explicitly stipulated, the system could or should further be based on the abolition of the recapitulative statement (the so-called VIES listing), the application of the overall invoicing rules of the Member State of the supplier, and the harmonisation of certain rules related to invoicing (such as the time of issuing of invoices).
- DG {'url': 'http://ec.europa.eu/info/departments/taxation-and-customs-union_en', 'title': 'Taxation and Customs Union'}, MOSCOVICI Pierre
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COM(2017)0569
summary
Documents
- Legislative proposal published: COM(2017)0569
- Committee report tabled for plenary, 1st reading/single reading: A8-0280/2018
Amendments | Dossier |
67 |
2017/0251(CNS)
2018/06/06
ECON
67 amendments...
Amendment 29 #
Proposal for a directive Recital 1 (1) In 1967, when the Council adopted the common system of value added tax (VAT) by means of Council Directives 67/227/EEC42 and 67/228/EEC43 , the commitment was made to establish a definitive VAT system operating within the European Community in the same way as it would within a single Member State. Since the political and technical conditions were not ripe for such a system, when the fiscal frontiers between Member States were abolished by the end of 1992 transitional VAT arrangements were adopted. Council Directive 2006/112/EC44 , which is currently in force, provides that these transitional rules have to be replaced by definitive arrangements. However, those rules have now been in place for several decades, resulting in a complex transitional VAT system prone to intra- EU cross-border VAT fraud. Those transitional arrangements suffer from numerous shortcomings, which result in the VAT system being neither fully efficient nor compatible with the requirements of a true single market. _________________ 42 First Council Directive 67/227/EEC of 11 April 1967 on the harmonisation of legislation of Member States concerning turnover taxes (OJ 71, 14.4.1967, p. 1301). 43 Second Council Directive 67/228/EEC of 11 April 1967 on the harmonisation of legislation of Member States concerning turnover taxes — Structure and procedures for application of the common system of value added tax (OJ 71, 14.4.1967, p.
Amendment 30 #
Proposal for a directive Recital 1 a (new) (1a) The creation of a single EU VAT area is crucial for decreasing compliance costs for businesses, reducing the risks of cross-border VAT fraud and for simplifying VAT-related procedures. The VAT definitive system will strengthen the Single Market and create better business conditions for cross-border trade. It should include the necessary changes due to technological developments and digitalisation, changes in business models and the globalisation of the economy.
Amendment 31 #
Proposal for a directive Recital 2 (2) The current European VAT system which was introduced in 1993 is similar to the European customs system. however, equivalent checks are lacking, which makes it a target for cross-border frauds. The current VAT system should be fundamentally changed in the way that the supply of goods from one Member State to another is taxed as if they were supplied and acquired within one Member State. In its VAT Action Plan45 , the Commission announced its intention to put forward a proposal setting out the principles for a definitive VAT system for cross-border business-to-business (B2B)
Amendment 32 #
Proposal for a directive Recital 3 (3) This would require replacing the current system consisting of an exempt supply in the Member State of departure of the goods and a taxed intra-Community acquisition of goods in the Member State of destination by a system of a single supply taxed in and in accordance with the VAT rates of the Member State of destination. As a rule, the VAT will be charged by the supplier who will be able to verify the applicable VAT rate of any
Amendment 33 #
Proposal for a directive Recital 3 a (new) (3a) To shield interconnectedness, OSS for businesses should operate under common criteria, regulations and data management. That scheme should be available and accessible across the Union while appropriate technical support should be given to those Member States who need it.
Amendment 34 #
Proposal for a directive Recital 4 (4) These principles should be established in the Directive and should replace the current concept according to which the definitive arrangements shall be based on the taxation in the Member State of origin. Those new principles would enable the Member States to better fight VAT fraud, especially Missing Trader Intra-Community (MTIC), estimated to amount to at least EUR 50 billion a year.
Amendment 35 #
Proposal for a directive Recital 4 (4) These principles should be established in the Directive and should replace the current concept according to which the definitive arrangements shall be based on the taxation in the Member State of origin with a definitive VAT system.
Amendment 36 #
Proposal for a directive Recital 5 (5) The Council, in its conclusions of 8 November 201646 , invited the Commission to make certain improvements to the Union VAT rules for cross-border transactions, regarding four areas: the role of the VAT identification number in the context of the exemption for intra-Community supplies, call-off stock arrangements, chain transactions and the proof of transport for the purposes of the exemption for intra- Community transactions. _________________ 46 Council conclusions of 8 November 2016 on Improvements to the current EU VAT rules for cross-border transactions (No. 14257/16 FISC 190 ECOFIN 1023 of 9 November 2016).
Amendment 37 #
Proposal for a directive Recital 6 (6) Given this demand and the fact that
Amendment 38 #
Proposal for a directive Recital 7 (7) The creation of the certified taxable person status is needed for the efficient application of the improvements to the Union VAT rules for cross-border transactions as well as for the gradual transition towards the definitive system for intra-Union trade. However, strict criteria, applied in a harmonised way by all Member States, need to be put in place to determine which enterprises can benefit from the status of the certified taxable person.
Amendment 39 #
Proposal for a directive Recital 7 (7) The creation of the certified taxable person status is
Amendment 40 #
Proposal for a directive Recital 7 (7) The creation of the certified taxable person status
Amendment 41 #
Proposal for a directive Recital 8 (8) In the current system no distinction is made between reliable and less reliable taxable persons as regards the VAT rules to be applied, which results in negative results in the way those persons are being treated by authorities. The granting of the certified taxable person status on the basis of certain objective criteria should enable the identification of those reliable taxable persons. This status would allow them to benefit from the application of certain fraud-sensitive rules not applicable to other taxable persons.
Amendment 42 #
Proposal for a directive Recital 8 (8) In the current system no distinction is made between reliable and less reliable taxable persons as regards the VAT rules to be applied. The granting of the certified taxable person status on the basis of certain objective and mutual criteria should enable the identification of those reliable taxable persons and those who do not fully comply with the criteria. This status would allow them to benefit from the application of certain fraud-sensitive and user-friendly rules not applicable to other taxable persons.
Amendment 43 #
Proposal for a directive Recital 8 (8) In the current system no distinction is made between reliable and less reliable taxable persons as regards the VAT rules to be applied. The granting of the certified taxable person status on the basis of certain objective criteria, to be applied in a harmonised way by Member States, should enable the identification of those reliable taxable persons. This status would allow them to benefit from the application of certain
Amendment 44 #
Proposal for a directive Recital 8 (8) In the current system no distinction is made between reliable and less reliable taxable persons as regards the VAT rules to be applied. The granting of the certified taxable person status on the basis of certain objective criteria harmonised between Member States should enable the identification of those reliable taxable persons. This status would allow them to benefit from the application of certain fraud-sensitive rules not applicable to other taxable persons.
Amendment 45 #
Proposal for a directive Recital 9 (9) Access to the certified taxable person status should be based on criteria harmonised at Union level and therefore certification provided by one Member State should be valid in the whole Union. Moreover, the Commission should provide detailed, yet easy to use regulations and guidelines that will enhance the common understanding of harmonisation and administrative cooperation despite any burden for the authorities and will ensure the interoperability among Member States.
Amendment 46 #
Proposal for a directive Recital 9 (9) Access to the certified taxable person status should be based on criteria harmonised at Union level and therefore certification provided by one Member State should be valid in the whole Union. The Commission should present implementing regulations and guidelines, which should be closely aligned to the criteria of the Authorised Economic Operator under the EU Customs Code, in order to reduce the administrative burden.
Amendment 47 #
Proposal for a directive Recital 9 (9) Access to the certified taxable person status should be based on criteria harmonised at Union level and therefore certification provided by one Member State should be valid in the whole Union. The Commission should be responsible for presenting further guidelines and verifying the proper application by Member States of such harmonised criteria across the Union.
Amendment 48 #
Proposal for a directive Recital 9 (9) Access to the certified taxable person status should be based on c
Amendment 49 #
Proposal for a directive Recital 9 a (new) (9a) With particular focus on the higher compliance costs for SMEs, the Commission should present simplified administrative procedures for SMEs to obtain the status of certified taxable person.
Amendment 50 #
Proposal for a directive Recital 9 a (new) (9a) Information on whether an economic operator is a certified taxable person should be accessible via the VIES system.
Amendment 51 #
Proposal for a directive Recital 10 (10) Certain taxable persons covered by particular arrangements excluding them from the general VAT rules, or who only occasionally carry out economic activities, should not be granted the certified taxable person status as far as those particular arrangements or occasional activities are concerned. Otherwise the smooth application of the proposed changes could be disrupted. In addition, special attention should be paid to ensuring that small enterprises are not put at a competitive disadvantage compared to large enterprises in respect of the obtainment of the status of certified taxable persons.
Amendment 52 #
Proposal for a directive Recital 11 (11) Call-off stock refers to the situation where at the time of transport of goods to another Member State, the supplier already knows the identity of the person acquiring the goods to whom they will be supplied at a later stage and after arrival of the goods in the Member State of destination. This currently gives rise to a deemed supply (in the Member State of departure of the goods) and a deemed intra-Community acquisition (in the Member State of arrival of the goods), followed by a 'domestic' supply in the Member State of arrival and requires the supplier to be identified for VAT purposes in that Member State. To avoid this, these transactions, where they take place between two
Amendment 53 #
Proposal for a directive Recital 14 (14) Since the objectives of this Directive – improved operation of the VAT arrangements in the context of cross border
Amendment 54 #
Proposal for a directive Recital 15 a (new) (15a) In keeping with the public interest and the financial interests of the European Union, whistle blowers should enjoy effective legal protection, in order to facilitate the detection and prevention of all forms of fraud.
Amendment 56 #
Proposal for a directive Article 1 – paragraph 1 – point 1 Directive 2006/112/EC Article 13 a – paragraph 1 – subparagraph 1 Any taxable person who has a place of business or a fixed establishment in the Community
Amendment 57 #
Proposal for a directive Article 1 – paragraph 1 – point 1 Directive 2006/112/EC Article 13 a – paragraph 1 – subparagraph 1 Any taxable person who has a place of business or a fixed establishment in the Community or in absence of place of business and fixed establishment has his permanent address or usual residence in the Community and who, in the course of his economic activity, carries out, or intends to carry out, any of the transactions referred to in Articles 17a, 20 and 21, or transactions in accordance with the conditions specified in Articles 138 and 138a may apply to the tax authorities for the status of certified taxable person.
Amendment 58 #
Proposal for a directive Article 1 – paragraph 1 – point 1 Directive 2006/112/EC Article 13 a – paragraph 2 – point a (a) the absence of any serious infringement or repeated infringements of taxation rules and customs legislation in the last 10 years, as well as of any record of serious criminal offences relating to the economic activity of the applicant, regardless of whether the activity has taken place within the Union or elsewhere;
Amendment 59 #
Proposal for a directive Article 1 – paragraph 1 – point 1 Directive 2006/112/EC Article 13 a – paragraph 2 – point a (a) the absence of any serious infringement or repeated infringements of taxation rules and customs legislation, the absence of any serious tax adjustment by tax administrations, as well as of any record of serious criminal offences relating to the economic activity of the applicant;
Amendment 60 #
Proposal for a directive Article 1 – paragraph 1 – point 1 Directive 2006/112/EC Article 13 a – paragraph 2 – point a a (new) Amendment 61 #
Proposal for a directive Article 1 – paragraph 1 – point 1 Directive 2006/112/EC Article 13 a – paragraph 2 – point a a (new) (aa) the absence of any record of serious criminal offences relating to the economic activity of the applicant, such as, but not limited to: (i) money laundering; (ii) tax evasion; (iii) mismanagement of Union funds and programmes; (iv) bankruptcy (insolvency) fraud; (v) tax avoidance; (vi) bribery and corruption;
Amendment 62 #
Proposal for a directive Article 1 – paragraph 1 – point 1 Directive 2006/112/EC Article 13 a – paragraph 2 – point c a (new) (ca) the applicant shall be the beneficial owner of a bank account in a financial institution established in the Union.
Amendment 63 #
Proposal for a directive Article 1 – paragraph 1 – point 1 Directive 2006/112/EC Article 13 a – paragraph 2 a (new) 2a. In order to ensure a harmonised interpretation in the granting of the certified taxable person status, the Commission shall adopt by means of an implementing act further guidance for Member States regarding the evaluation of those criteria, which shall be valid across the Union. The first implementing act shall be adopted no later than one month after the entry into force of this Directive.
Amendment 64 #
Proposal for a directive Article 1 – paragraph 1 – point 1 Directive 2006/112/EC Article 13 a – paragraph 2 a (new) 2a. The Commission shall publish implementing regulations and guidelines in close connection to the implementing regulations and guidelines for the authorised economic operator for customs purposes.
Amendment 65 #
Proposal for a directive Article 1 – paragraph 1 – point 1 Directive 2006/112/EC Article 13 a – paragraph 2 a (new) 2a. The criteria set out in paragraph 2 shall be commonly applied by all Member States based on clearly and precisely defined rules and procedures in implementing regulation.
Amendment 66 #
Proposal for a directive Article 1 – paragraph 1 – point 1 Directive 2006/112/EC Article 13 a – paragraph 3 – subparagraph 1 – point d a (new) (da) taxable persons which do not have or cease to have a valid VAT registration number;
Amendment 67 #
Proposal for a directive Article 1 – paragraph 1 – point 1 Directive 2006/112/EC Article 13 a – paragraph 3 – subparagraph 2 However, the taxable persons mentioned under points (a) to (d) may be granted the status of a certified taxable person for the other economic activities that they carry out, under the precondition that the results of those activities do not interfere with the activities which excluded those taxable persons from being granted the status of a certified taxable person in the first place.
Amendment 68 #
Proposal for a directive Article 1 – paragraph 1 – point 1 Directive 2006/112/EC Article 13 a – paragraph 4 – subparagraph 1 A taxable person who applies for the status of a certified taxable person shall supply all the information required by the tax authorities in order to enable them to take a decision. The Commission shall set up simplified administrative procedures for SMEs to obtain the status of a certified taxable person.
Amendment 69 #
Proposal for a directive Article 1 – paragraph 1 – point 1 Directive 2006/112/EC Article 13 a – paragraph 4 – subparagraph 2 – point a (a) those of the Member State where the applicant has established his business; for digital businesses those of the Member States where the applicant has a significant digital presence, even if he is not physically located there;
Amendment 70 #
Proposal for a directive Article 1 – paragraph 1 – point 1 Directive 2006/112/EC Article 13 a – paragraph 4 – subparagraph 2 – point c Amendment 71 #
Proposal for a directive Article 1 – paragraph 1 – point 1 Directive 2006/112/EC 4a. Where the status of certified taxable person is granted, that information shall be made available via the VIES system. Changes to that status shall be updated in the system without delay.
Amendment 72 #
Proposal for a directive Article 1 – paragraph 1 – point 1 Directive 2006/112/EC Article 13 a – paragraph 5 5. Where the application is refused, the grounds for refusal shall be notified by the tax authorities to the applicant together with the decision. Member States shall ensure that the applicant is granted a right of appeal against any decision to refuse an application. Member States shall inform other Member States of that refusal decision and the reasons accompanying that decision through their tax authorities.
Amendment 73 #
Proposal for a directive Article 1 – paragraph 1 – point 1 Directive 2006/112/EC 5. Where the application is refused, the grounds for refusal shall be notified by the tax authorities to the applicant together with the decision. Member States shall ensure that the applicant is granted a right of appeal against any decision to refuse an application. An appeal procedure shall be initiated within 12 weeks of the announcement of the decision to the applicant.
Amendment 74 #
Proposal for a directive Article 1 – paragraph 1 – point 1 Directive 2006/112/EC Article 13 a – paragraph 6 6. The taxable person who has been granted the status of certified taxable person shall inform the tax authorities without delay of any factor arising after the decision was taken, which may affect or influence the continuation of that status. The tax status shall be withdrawn by the tax authorities where the criteria set out in paragraph 2 are no longer met. Tax authorities of the Member States having granted the status of certified taxable person shall review that decision, at least every two years, to ensure that the conditions are still met. If the taxable person has not informed the tax authorities of any factor possibly affecting the certified taxable person status, it shall be subject to proportionate, efficient and dissuasive sanctions, including the loss of the certified taxable person status.
Amendment 75 #
Proposal for a directive Article 1 – paragraph 1 – point 1 Directive 2006/112/EC Article 13 a – paragraph 6 6.
Amendment 76 #
Proposal for a directive Article 1 – paragraph 1 – point 1 Directive 2006/112/EC Article 13 a – paragraph 7 a (new) 7 a. Procedures relating to refused applications, changes to the situation of the taxable person, appeal procedures and procedures to re-apply for certified taxable person status shall be defined in an implementing regulation and shall be commonly applied in all Member States.
Amendment 77 #
Proposal for a directive Article 1 – paragraph 1 – point 2 Directive 2006/112/EC Article 17 a – paragraph 1 1. The transfer by a
Amendment 78 #
Proposal for a directive Article 1 – paragraph 1 – point 2 Directive 2006/112/EC Article 17 a – paragraph 2 – point a (a) goods are dispatched or transported by a
Amendment 79 #
Proposal for a directive Article 1 – paragraph 1 – point 2 Directive 2006/112/EC Article 17 a – paragraph 2 – point b (b) the
Amendment 80 #
Proposal for a directive Article 1 – paragraph 1 – point 2 Directive 2006/112/EC Article 17 a – paragraph 2 – point c (c) the
Amendment 81 #
Proposal for a directive Article 1 – paragraph 1 – point 2 Directive 2006/112/EC Article 17 a – paragraph 2 – point d (d) the
Amendment 82 #
Proposal for a directive Article 1 – paragraph 1 – point 2 Directive 2006/112/EC Article 17 a – paragraph 3 – introductory part 3. Where the conditions laid down in paragraph 2 are met, at the time of the transfer of the right to dispose of the goods to the
Amendment 83 #
Proposal for a directive Article 1 – paragraph 1 – point 2 Directive 2006/112/EC Article 17 a – paragraph 3 – point a (a) a supply of goods, exempt from VAT in accordance with Article 138(1) shall be deemed to be made by the
Amendment 84 #
Proposal for a directive Article 1 – paragraph 1 – point 2 Directive 2006/112/EC Article 17 a – paragraph 3 – point b (b) an intra-Community acquisition of goods shall be deemed to be made by the
Amendment 85 #
Proposal for a directive Article 1 – paragraph 1 – point 2 a (new) Directive 2006/112/EC Article 135 – paragraph 1 – point m a (new) 2a. In Article 135(1), the following point (m) is added: (m) services provided by groups of taxable persons for members of the group, provided the following conditions are met: (i) the group itself and all its members are established or resident in the Community; (ii) the group carries out an autonomous activity and acts as an independent entity towards its members; (iii) the members of the group mainly carry out banking, insurance and pension fund transactions pursuant to Article 135(1)(a) to (g); (iv) the other services supplied by the group are necessary to allow members to supply services which are exempt pursuant to Article 135(1)(a) to (g); (v) if the other services are provided between the members, these services are also necessary to allow members to supply services which are exempt pursuant to Article 135(1)(a) to (g); (vi) the group claims from its members only the exact reimbursement of their share of the joint expenses.
Amendment 86 #
Proposal for a directive Article 1 – paragraph 1 – point 3 Directive 2006/112/EC Article 138 – paragraph 1 – point b (b) the taxable person or non-taxable legal person for whom the supply is made is identified for VAT purposes in a Member State other than that in which dispatch or transport of the goods begins and possesses a VAT identification number accessible via the VIES;
Amendment 87 #
Proposal for a directive Article 1 – paragraph 1 – point 5 Directive 2006/112/EC Article 243 – paragraph 3 – subparagraph 1 – introductory part Every
Amendment 88 #
Proposal for a directive Article 1 – paragraph 1 – point 5 Directive 2006/112/EC Article 243 – paragraph 3 – subparagraph 2 Every
Amendment 89 #
Proposal for a directive Article 1 – paragraph 1 – point 6 Directive 2006/112/EC Article 262 – paragraph 2 Amendment 90 #
Proposal for a directive Article 1 – paragraph 1 – point 6 a (new) Directive 2006/112/EC Title XIV – Chapter 2 a (new) (6a) The following Chapter is inserted in Title XIV: 'Chapter 2a VAT dispute resolution mechanism Article 398a 1. A VAT dispute resolution mechanism shall be set up as an online VAT dispute resolution platform with the aim of allowing Member States resolve disputes where the Mutual Agreement Procedure does not lead to a result. A VAT dispute resolution mechanism shall contain approaches on how to relieve disputes when they occur, and procedures to resolve disputes. 2. The VAT dispute resolution platform shall be user-friendly and easily accessible, with inbuilt time limits for resolving complaints. 3. The VAT dispute resolution mechanism board shall be composed of Member States’ competent authorities.'
Amendment 91 #
Proposal for a directive Article premier – paragraph 1 – point 9 Directive 2006/112/EC Articles 403 and 404 (9) Article
Amendment 92 #
Proposal for a directive Article premier – paragraph 1 – point 9 a (new) Directive 2006/112/EC Article 404 Amendment 93 #
Proposal for a directive Article premier – paragraph 1 – point 9 b (new) Directive 2006/112/EC Article 404 a (new) (9b) The following Article 404a is inserted: Every three years, each Member State shall submit a report assessing the effectiveness of the VAT fraud monitoring system to the Commission, which shall forward it to OLAF.
Amendment 94 #
Proposal for a directive Article 1 a (new) Regulation (EU) No 904/2010 Article 31 – paragraph 1 Article 1a (new) In Article 31 of Council Regulation (EU) No 904/2010, paragraph 1 is replaced by the following: "1. The competent authorities of each Member State shall ensure that persons involved in the intra-Community supply of goods or of services and non-established taxable persons supplying
Amendment 95 #
Proposal for a directive Article 2 – paragraph 2 a (new) 2a. Every three years starting from the adoption of this Directive, the Commission shall, on the basis of information obtained from the Member States, present a report to the European Parliament and to the Council on the implementation of the criteria to define a certified taxable person in the Member States and, in particular, on the impact it can have in fighting VAT fraud. That report shall be accompanied, where appropriate, by a proposal for a legislative act.
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