Activities of Ivana MALETIĆ related to 2017/0251(CNS)
Shadow reports (1)
REPORT on the proposal for a Council directive amending Directive 2006/112/EC as regards harmonising and simplifying certain rules in the value added tax system and introducing the definitive system for the taxation of trade between Member States PDF (667 KB) DOC (107 KB)
Amendments (11)
Amendment 30 #
Proposal for a directive
Recital 1 a (new)
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
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) trade between Member States that would be based on the taxation of cross-border supplies of goods in the Member State of destination. This change should contribute to reduction of VAT-related cross-border frauds by 40 billion euros annually. _________________ 45 Communication from the Commission to the European Parliament, the Council and the European Economic and Social Committee on an action plan on VAT - Towards a single EU VAT area - Time to decide (COM(2016)148 final of 7.4.2016).
Amendment 32 #
Proposal for a directive
Recital 3
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 Member State online by means of a web portal. However, where the person acquiring the goods is a certified taxable person (a reliable taxpayer recognised as such by Member States), the reverse charge mechanism would apply and the certified taxable person should be liable to VAT on the intra-Union supply. The VAT definitive system will also be based on the concept of a single registration scheme (One-Stop Shop (OSS)) for businesses allowing for the payment and deduction of the VAT due. OSS is the core of the new destination-based system without which complexity and the administrative burden would increase significantly. Therefore, extension of the Mini One-Stop Shop (MOSS) to cover all B2B services and sales of goods should take place within proposed improvements of the current system.
Amendment 35 #
Proposal for a directive
Recital 4
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
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 44 #
Proposal for a directive
Recital 8
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 48 #
Proposal for a directive
Recital 9
Recital 9
(9) Access to the certified taxable person status should be based on criterialearly defined criteria and ensure wide access to businesses including SMEs. Those criteria should be harmonised at Union level and therefore certification provided by one Member State should be valid in the whole Union.
Amendment 65 #
Proposal for a directive
Article 1 – paragraph 1 – point 1
Article 1 – paragraph 1 – point 1
Directive 2006/112/EC
Article 13 a – paragraph 2 a (new)
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 69 #
Proposal for a directive
Article 1 – paragraph 1 – point 1
Article 1 – paragraph 1 – point 1
Directive 2006/112/EC
Article 13 a – paragraph 4 – subparagraph 2 – point a
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 76 #
Proposal for a directive
Article 1 – paragraph 1 – point 1
Article 1 – paragraph 1 – point 1
Directive 2006/112/EC
Article 13 a – paragraph 7 a (new)
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 90 #
Proposal for a directive
Article 1 – paragraph 1 – point 6 a (new)
Article 1 – paragraph 1 – point 6 a (new)
Directive 2006/112/EC
Title XIV – Chapter 2 a (new)
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.'