Activities of Bernd LUCKE related to 2016/0370(CNS)
Shadow reports (1)
REPORT on the proposal for a Council directive amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods PDF (671 KB) DOC (90 KB)
Amendments (6)
Amendment 25 #
Proposal for a directive
Article 1 – paragraph 1 – point 1 (new)
Article 1 – paragraph 1 – point 1 (new)
Directive 2006/112/EC
Article 28 – paragraph 1 a (new)
Article 28 – paragraph 1 a (new)
Where a taxable person acting in his own name but on behalf of another person takes part in a distance sale of goods imported from third countries or territories in consignment of an intrinsic value of less than EUR 150, or the equivalent in national currency, including cases where a telecommunications network, an interface or a portal is used for that purpose, that taxable person shall be deemed to have received and supplied those services themselves.
Amendment 28 #
Proposal for a directive
Article 1 – paragraph 1 – point 2
Article 1 – paragraph 1 – point 2
Directive 2006/112/EC
Article 58 – paragraph 2 – point a
Article 58 – paragraph 2 – point a
(a) the supplier is established or, in the absence of an establishment, has his permanent address or usually resides in only one Member State; and
Amendment 29 #
Proposal for a directive
Article 1 – paragraph 1 – point 2
Article 1 – paragraph 1 – point 2
Directive 2006/112/EC
Article 58 – paragraph 2 – point b
Article 58 – paragraph 2 – point b
(b) services are provided to customers located in any Member State other than the Member State referred to in point (a); and
Amendment 31 #
Proposal for a directive
Article 1 – paragraph 1 – point 2
Article 1 – paragraph 1 – point 2
Directive 2006/112/EC
Article 58 – paragraph 2 – point c
Article 58 – paragraph 2 – point c
(c) the total value, exclusive of VAT, of such supplies does not in the current calendar year exceed EUR 1035 000, or the equivalent in national currency, and did not do so in the course of the preceding calendar year.
Amendment 35 #
Proposal for a directive
Article 2 – paragraph 1 – point 6
Article 2 – paragraph 1 – point 6
Directive 2006/112/EC
Title V – Chapter 3 a – Article 59 c – paragraph 1 – point c
Title V – Chapter 3 a – Article 59 c – paragraph 1 – point c
(c) the total value, exclusive of VAT, of the supplies covered by these provisions does not in the current calendar year exceed EUR 1035 000, or the equivalent in national currency, nor did it do so in the course of the preceding calendar year.
Amendment 43 #
Proposal for a directive
Article 2 – paragraph 1 – point 30
Article 2 – paragraph 1 – point 30
Directive 2006/112/EC
Title XII – Chapter 7 – Article 369 y – paragraph 1
Title XII – Chapter 7 – Article 369 y – paragraph 1
Where the person for whom the imported goods in consignments of an intrinsic value not exceeding EUR 150 are destined does not opt for the applicaspecial scheme referred to in Section 4 of the standard arrangements forChapter 6 is not used for the importation of goods, including for the application of a reduced VAT rate in accordance with Article 94(2) consignments of an intrinsic value not exceeding EUR 150, the Member State of importation shall permit the person presenting the goods to customs on behalf of the person for whom the goods are destined within the territory of the Community to make use of special arrangements for declaration and payment of import VAT in respect of goods for which the dispatch or transport ends in that Member State.