16 Amendments of Molly SCOTT CATO related to 2018/0164(CNS)
Amendment 23 #
Proposal for a directive
Recital 1
Recital 1
(1) When the Council adopted in 1967 the common system of value added tax (VAT) by means of Council Directives 62/227/EEC24 and 67/228/EEC25 , the commitment was made to establish a definitive VAT system for the taxation of trade between Member States operating in a similar 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/EC26 , which is currently in force, provides that these transitional rules have to be replaced by definitive arrangements based in principle on the taxation in the Member State of origin of the supply of goods or services. However, these rules have now been in place for several decades, resulting in a complex transitional VAT system prone to intra- EU cross-border VAT fraud. These 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. _________________ 24 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). 25 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). 26 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 26 #
Proposal for a directive
Recital 13
Recital 13
(13) The overall rule for supplies of goods, including intra-Union supplies of goods, and for supplies of services should be that the supplier is liable for the payment of the VAT. These new principles will enable the Member States to better fight VAT fraud, especially Missing Trader Intra-Community (MTIC), estimated to amount to at least €50 billion a year.
Amendment 27 #
Proposal for a directive
Recital 14 a (new)
Recital 14 a (new)
(14 a) 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, and common rules and provisions resulting in fines and penalties for those who do not comply with them should be established.
Amendment 28 #
Proposal for a directive
Recital 14 b (new)
Recital 14 b (new)
(14 b) The Commission shall be responsible to present further guidelines and verify the proper application by Member States of these harmonised criteria across the Union.
Amendment 35 #
Proposal for a directive
Article 1 – paragraph 1 – point 4 a (new)
Article 1 – paragraph 1 – point 4 a (new)
Directive 2006/112/EC
Article 8
Article 8
(4 a) Article 8 is replaced by the following: "Article 8 If the Commission considers that the provisions laid down in Articles 6 and 7 are no longer justified, particularly in terms of fair competition or own resources, it shall present appropriate proposals to the Council. European Parliament and to the Council." Or. en (https://eur-lex.europa.eu/legal-content/EN/ALL/?uri=CELEX:32006L0112)
Amendment 36 #
Proposal for a directive
Article 1 – paragraph 1 – point 7
Article 1 – paragraph 1 – point 7
Directive 2006/112/EC
Article 13a – paragraph 1 – subparagraph 3
Article 13a – paragraph 1 – subparagraph 3
Where the applicant is a taxable person who has been granted the status of an authorised economic operator for customs purposes, the criteria in paragraph 2 shall be deemed to have been met for the purpose of this Directive.
Amendment 44 #
Proposal for a directive
Article 1 – paragraph 1 – point 7
Article 1 – paragraph 1 – point 7
Directive 2006/112/EC
Article 13a – paragraph 4 – subparagraph 1
Article 13a – paragraph 4 – subparagraph 1
A taxable person who applies for the status of a certified taxable person shall supply all the information required by the tax authorities in order to enable them to take a decision. Tax authorities should be subject to harmonised criteria across Member States regarding the supply of information.
Amendment 48 #
Proposal for a directive
Article 1 – paragraph 1 – point 7
Article 1 – paragraph 1 – point 7
Directive 2006/112/EC
Article 13a – paragraph 5
Article 13a – 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. Shall the refusal of certified taxable person be carried after the appeal no application thereafter should be considered in that or any other Member State for a period of five years.
Amendment 63 #
Proposal for a directive
Article 1 – paragraph 1 – point 56 a (new)
Article 1 – paragraph 1 – point 56 a (new)
Directive 2006/112/EC
Article 145 – paragraph 1
Article 145 – paragraph 1
(56 a) in Article 145, paragraph 1 is replaced by the following: "1. The Commission shall, where appropriate, as soon as possible, present to the European Parliament and to the Council proposals designed to delimit the scope of the exemptions provided for in Articles 143 and 144 and to lay down the detailed rules for their implementation. " Or. en (https://eur-lex.europa.eu/legal-content/EN/ALL/?uri=CELEX:32006L0112)
Amendment 64 #
Proposal for a directive
Article 1 – paragraph 1 – point 59 a (new)
Article 1 – paragraph 1 – point 59 a (new)
Directive 2006/112/EC
Article 150 – paragraph 1
Article 150 – paragraph 1
(59 a) in Article 150, paragraph 1 is replaced by the following: "1. The Commission shall, where appropriate, as soon as possible, present to the European Parliament and to the Council proposals designed to delimit the scope of the exemptions provided for in Article 148 and to lay down the detailed rules for their implementation. " Or. en (https://eur-lex.europa.eu/legal-content/EN/ALL/?uri=CELEX:32006L0112)
Amendment 65 #
Proposal for a directive
Article 1 – paragraph 1 – point 68 a (new)
Article 1 – paragraph 1 – point 68 a (new)
Directive 2006/112/EC
Article 166
Article 166
(68 a) Article 166 is replaced by the following: "Article 166 The Commission shall, where appropriate, as soon as possible, present to the European Parliament and to the Council proposals concerning common arrangements for applying VAT to the transactions referred to in Sections 1 and 2. " Or. en (https://eur-lex.europa.eu/legal-content/EN/ALL/?uri=CELEX:32006L0112)
Amendment 66 #
Proposal for a directive
Article 1 – paragraph 1 – point 123 a (new)
Article 1 – paragraph 1 – point 123 a (new)
Directive 2006/112/EC
Article 293 – paragraph 1 – introductory part
Article 293 – paragraph 1 – introductory part
(123 a)In Article 293, paragraph 1, the introductory part is replaced by the following: "Every four years starting from the adoption of this Directive, the Commission shall present to the European Parliament and to the Council, on the basis of information obtained from the Member States, a report on the application of this Chapter, together, where appropriate and taking into account the need to ensure the long-term convergence of national regulations, with proposals on the following subjects: "" Or. en (https://eur-lex.europa.eu/legal-content/EN/ALL/?uri=CELEX:32006L0112)
Amendment 67 #
Proposal for a directive
Article 1 – paragraph 1 – point 166 a (new)
Article 1 – paragraph 1 – point 166 a (new)
Directive 2006/112/EC
Article 395 – paragraph 3
Article 395 – paragraph 3
(166 a)In Article 395, paragraph 3 is replaced by the following: "3. Within three months of giving the notification referred to in the second subparagraph of paragraph 2, the Commission shall present to the European Parliament and to the Council either an appropriate proposal or, should it object to the derogation requested, a communication setting out its objections. " Or. en (https://eur-lex.europa.eu/legal-content/EN/ALL/?uri=CELEX:32006L0112)
Amendment 68 #
Proposal for a directive
Article 1 – paragraph 1 – point 166 b (new)
Article 1 – paragraph 1 – point 166 b (new)
Directive 2006/112/EC
Article 396 – paragraph 3
Article 396 – paragraph 3
(166 b)In Article 396, paragraph 3 is replaced by the following "3. Within three months of giving the notification referred to in the second subparagraph of paragraph 2, the Commission shall present to the European Parliament and to the Council either an appropriate proposal or, should it object to the derogation requested, a communication setting out its objections. " Or. en (https://eur-lex.europa.eu/legal-content/EN/ALL/?uri=CELEX:32006L0112)
Amendment 69 #
Proposal for a directive
Article 1 – paragraph 1 – point 169 a (new)
Article 1 – paragraph 1 – point 169 a (new)
Directive 2006/112/EC
Article 404 a (new)
Article 404 a (new)
(169 a)The following new Article 404a is inserted after Article 404: "Article 404a Within four years from the adoption of Council Directive (EU) .../...* +, the Commission shall present to the European Parliament and to the Council, on the basis of information obtained from the Member States, a report on the implementation and application of the new provisions of this Directive, where appropriate [and taking into account the need to ensure the long-term convergence of national regulations], with proposals." (* Council Directive (EU) .../... of ... amending ... (OJ ...). + OJ: Please insert in the text the number of the Directive contained in document PE-CONS ... (2018/0164(CNS)) and insert the number, date, title and OJ reference of that Directive in the footnote.)
Amendment 71 #
Proposal for a directive
Article 1 – paragraph 1 – point 169 b (new)
Article 1 – paragraph 1 – point 169 b (new)
Directive 2006/112/EC
Article 404 b (new)
Article 404 b (new)
(169 b)The following new Article 404b is inserted after Article 404a: "Article 404b Within two years from the adoption of Council Directive (EU) .../...* +, the Commission shall present to the European Parliament and to the Council a report on the effectiveness of the exchange of the relevant information between Member States Tax Administrations, given the importance of the mutual trust for the definitive VAT regime to succeed." (* Council Directive (EU) .../... of ... amending ... (OJ ...). + OJ: Please insert in the text the number of the Directive contained in document PE-CONS ... (2018/0164(CNS)) and insert the number, date, title and OJ reference of that Directive in the footnote.)