2 Amendments of Fabio Massimo CASTALDO related to 2018/0170(COD)
Amendment 115 #
Proposal for a regulation
Recital 29
Recital 29
(29) The mandate of the Office includes the protection of revenues to the Union budget arising from VAT own resources. In this field, the Office should be able to support and complement the activities of the Member States through investigand Union institutions and bodies, through the coordination with nationsal conducted in accordance with itmpetent authorities and the support and assistance to Member States mandate, the coordination of national to the EPPO, on their request. Investigations by the Office in the field of VAT should be opened in comopetent authoritiesration with the Member States in situations where the Office can bring an added value, in particular in complex, and transnational cases, and the support and assistance to Member States and to the EPPO. To this end, the Office should be able to exchang. Those investigations should be conducted in accordance with the principle of proportionality and the other criteria for the opening of investigations by the Office. In the frame of its mandate, the Office may also provide information througho the Eurofisc network established by Council Regulation (EU) No 904/20109 in order to promote and facilitate cooperation in the fight against VAT fraud. _________________ 9 Council Regulation (EU) No 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax, OJ L 268, 12.10.2010, p. 1–18.
Amendment 131 #
Proposal for a regulation
Article 1 – paragraph 1 – point 5 – point a a (new)
Article 1 – paragraph 1 – point 5 – point a a (new)
(a a) In the field of VAT the Director- General may open an investigation only in cooperation with the Member States in situations where the Office can bring an added value, in particular in complex and transnational cases. Those investigations shall be conducted in accordance with the principle of proportionality and the other criteria for the opening of investigations.