16 Amendments of Molly SCOTT CATO related to 2017/0251(CNS)
Amendment 29 #
Proposal for a directive
Recital 1
Recital 1
(1) In 1967, when the Council adopted the common system of value added tax (VAT) by means of Council Directives 67/227/EEC42 and 67/228/EEC43 , the commitment was made to establish a definitive VAT system operating within the European Community in the same way as it would within a single Member State. Since the political and technical conditions were not ripe for such a system, when the fiscal frontiers between Member States were abolished by the end of 1992 transitional VAT arrangements were adopted. Council Directive 2006/112/EC44 , which is currently in force, provides that these transitional rules have to be replaced by definitive arrangements. However, those rules have now been in place for several decades, resulting in a complex transitional VAT system prone to intra- EU cross-border VAT fraud. Those transitional arrangements suffer from numerous shortcomings, which result in the VAT system being neither fully efficient nor compatible with the requirements of a true single market. _________________ 42 First Council Directive 67/227/EEC of 11 April 1967 on the harmonisation of legislation of Member States concerning turnover taxes (OJ 71, 14.4.1967, p. 1301). 43 Second Council Directive 67/228/EEC of 11 April 1967 on the harmonisation of legislation of Member States concerning turnover taxes — Structure and procedures for application of the common system of value added tax (OJ 71, 14.4.1967, p. 1303). 44 Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ L 347, 11.12.2006, p. 1).
Amendment 34 #
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. Those new principles would enable the Member States to better fight VAT fraud, especially Missing Trader Intra-Community (MTIC), estimated to amount to at least EUR 50 billion a year.
Amendment 38 #
Proposal for a directive
Recital 7
Recital 7
(7) The creation of the certified taxable person status is needed for the efficient application of the improvements to the Union VAT rules for cross-border transactions as well as for the gradual transition towards the definitive system for intra-Union trade. However, strict criteria, applied in a harmonised way by all Member States, need to be put in place to determine which enterprises can benefit from the status of the certified taxable person.
Amendment 43 #
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, to be applied in a harmonised way by Member States, should enable the identification of those reliable taxable persons. This status would allow them to benefit from the application of certain fraud-sensitivesimplified rules not applicable to other taxable persons.
Amendment 47 #
Proposal for a directive
Recital 9
Recital 9
(9) Access to the certified taxable person status should be based on criteria harmonised at Union level and therefore certification provided by one Member State should be valid in the whole Union. The Commission should be responsible for presenting further guidelines and verifying the proper application by Member States of such harmonised criteria across the Union.
Amendment 51 #
Proposal for a directive
Recital 10
Recital 10
(10) Certain taxable persons covered by particular arrangements excluding them from the general VAT rules, or who only occasionally carry out economic activities, should not be granted the certified taxable person status as far as those particular arrangements or occasional activities are concerned. Otherwise the smooth application of the proposed changes could be disrupted. In addition, special attention should be paid to ensuring that small enterprises are not put at a competitive disadvantage compared to large enterprises in respect of the obtainment of the status of certified taxable persons.
Amendment 56 #
Proposal for a directive
Article 1 – paragraph 1 – point 1
Article 1 – paragraph 1 – point 1
Directive 2006/112/EC
Article 13 a – paragraph 1 – subparagraph 1
Article 13 a – paragraph 1 – subparagraph 1
Any taxable person who has a place of business or a fixed establishment in the Community or in absence of place of business and fixed establishment has his permanent address or usual residence in the Community and who, in the course of his economic activity, carries out, or intends to carry out, any of the transactions referred to in Articles 17a, 20 and 21, or transactions in accordance with the conditions specified in Article 138 may apply to the tax authorities for the status of certified taxable person.
Amendment 59 #
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 – point a
Article 13 a – paragraph 2 – point a
(a) the absence of any serious infringement or repeated infringements of taxation rules and customs legislation, the absence of any serious tax adjustment by tax administrations, as well as of any record of serious criminal offences relating to the economic activity of the applicant;
Amendment 60 #
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 – point a a (new)
Article 13 a – paragraph 2 – point a a (new)
Amendment 62 #
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 – point c a (new)
Article 13 a – paragraph 2 – point c a (new)
(ca) the applicant shall be the beneficial owner of a bank account in a financial institution established in the Union.
Amendment 63 #
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. In order to ensure a harmonised interpretation in the granting of the certified taxable person status, the Commission shall adopt by means of an implementing act further guidance for Member States regarding the evaluation of those criteria, which shall be valid across the Union. The first implementing act shall be adopted no later than one month after the entry into force of this Directive.
Amendment 66 #
Proposal for a directive
Article 1 – paragraph 1 – point 1
Article 1 – paragraph 1 – point 1
Directive 2006/112/EC
Article 13 a – paragraph 3 – subparagraph 1 – point d a (new)
Article 13 a – paragraph 3 – subparagraph 1 – point d a (new)
(da) taxable persons which do not have or cease to have a valid VAT registration number;
Amendment 70 #
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 c
Article 13 a – paragraph 4 – subparagraph 2 – point c
Amendment 72 #
Proposal for a directive
Article 1 – paragraph 1 – point 1
Article 1 – paragraph 1 – point 1
Directive 2006/112/EC
Article 13 a – paragraph 5
Article 13 a – paragraph 5
5. Where the application is refused, the grounds for refusal shall be notified by the tax authorities to the applicant together with the decision. Member States shall ensure that the applicant is granted a right of appeal against any decision to refuse an application. Member States shall inform other Member States of that refusal decision and the reasons accompanying that decision through their tax authorities.
Amendment 74 #
Proposal for a directive
Article 1 – paragraph 1 – point 1
Article 1 – paragraph 1 – point 1
Directive 2006/112/EC
Article 13 a – paragraph 6
Article 13 a – paragraph 6
6. The taxable person who has been granted the status of certified taxable person shall inform the tax authorities without delay of any factor arising after the decision was taken, which may affect or influence the continuation of that status. The tax status shall be withdrawn by the tax authorities where the criteria set out in paragraph 2 are no longer met. Tax authorities of the Member States having granted the status of certified taxable person shall review that decision, at least every two years, to ensure that the conditions are still met. If the taxable person has not informed the tax authorities of any factor possibly affecting the certified taxable person status, it shall be subject to proportionate, efficient and dissuasive sanctions, including the loss of the certified taxable person status.
Amendment 95 #
Proposal for a directive
Article 2 – paragraph 2 a (new)
Article 2 – paragraph 2 a (new)
2a. Every three years starting from the adoption of this Directive, the Commission shall, on the basis of information obtained from the Member States, present a report to the European Parliament and to the Council on the implementation of the criteria to define a certified taxable person in the Member States and, in particular, on the impact it can have in fighting VAT fraud. That report shall be accompanied, where appropriate, by a proposal for a legislative act.