Activities of Jeppe KOFOD related to 2017/0251(CNS)
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 (3)
Amendment 50 #
Proposal for a directive
Recital 9 a (new)
Recital 9 a (new)
(9a) Information on whether an economic operator is a certified taxable person should be accessible via the VIES system.
Amendment 71 #
Proposal for a directive
Article 1 – paragraph 1 – point 1 Directive 2006/112/EC
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 86 #
Proposal for a directive
Article 1 – paragraph 1 – point 3
Article 1 – paragraph 1 – point 3
Directive 2006/112/EC
Article 138 – paragraph 1 – point b
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;