Activities of Alfred SANT related to 2018/0006(CNS)
Shadow reports (1)
REPORT on the draft Council directive amending Directive 2006/112/EC on the common system of value added tax as regards the special scheme for small enterprises and Regulation (EU) No 904/2010 as regards the administrative cooperation and exchange of information for the purpose of monitoring the correct application of the special scheme for small enterprises
Amendments (8)
Amendment 20 #
Proposal for a directive
Recital 6
Recital 6
(6) Small enterprises may only benefit from the exemption where their annual turnover is below the threshold applied by the Member State in which the VAT is due. In setting their threshold, Member States should abide by the rules on thresholds laid down by Directive 2006/112/EC. Those rules, most of which were put in place in 1977, are no longer suitable. For the sake of flexibility, it is essential to set only maximum thresholds at Union level. Setting only maximum thresholds at Union level would ensure that each Member State could set appropriate lower thresholds proportional to the size and the needs of its economy.
Amendment 28 #
Proposal for a directive
Recital 15
Recital 15
(15) To reduce the compliance burden of small enterprises that are not exempted, Member States should be required to simplify VAT registration and record keeping and it should be possible for them to prolong tax periods so as to provide for less frequent filing of VAT returns.
Amendment 31 #
Proposal for a directive
Recital 17
Recital 17
(17) The objective of this Directive is to reduce the compliance burden of small enterprises, which cannot be sufficiently achieved by the Member States and can therefore be better achieved at Union level. As a result, the Union may adopt measures in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty on the European Union. In accordance with the principle of proportionality as set out in Article 5, this Directive does not go beyond what is necessary in order to achieve these objectives. Nonetheless, VAT controls induced by compliance processes are solid anti-tax fraud instruments. It must therefore be underlined that easing processes for SMEs should not be done at the expense of the fight against VAT fraud.
Amendment 41 #
Proposal for a directive
Article 1 – paragraph 1 – point 15
Article 1 – paragraph 1 – point 15
Directive 2006/112/EC
Article 288a
Article 288a
Where during a subsequent calendar year the Member State annual turnover of a small enterprise exceeds the exemption threshold referred to in Article 284(1), the small enterprise shall be able to continue to benefit from the exemption for thatwo more years, provided that its Member State annual turnover during thatose two years does not exceed the threshold set out in Article 284(1) by more than 50%.;
Amendment 47 #
Proposal for a directive
Article 1 – paragraph 1 – point 18
Article 1 – paragraph 1 – point 18
Directive 2006/112/EC
Article 294c – paragraph 1
Article 294c – paragraph 1
Member States shallmay release exempt small enterprises from the obligation to issue an invoice pursuant to Article 220.
Amendment 48 #
Proposal for a directive
Article 1 – paragraph 1 – point 18
Article 1 – paragraph 1 – point 18
Directive 2006/112/EC
Article 294c – paragraph 2
Article 294c – paragraph 2
Member States shallmay not impose an obligation on exempt small enterprises to issue an invoice pursuant to Article 221.
Amendment 53 #
Proposal for a directive
Article 1 – paragraph 1 – point 18
Article 1 – paragraph 1 – point 18
Directive 2006/112/EC
Article 294i
Article 294i
For small enterprises the tax period to be covered in a VAT return shallmay be the period of a calendar year. However, small enterprises may opt for application of the tax period set in accordance with Article 252.
Amendment 56 #
Proposal for a directive
Article 1 – paragraph 1 – point 18
Article 1 – paragraph 1 – point 18
Directive 2006/112/EC
Article 294j
Article 294j
Notwithstanding Article 206, Member States shallmay not require interim payments to be made by small enterprises.;