4 Amendments of Cora van NIEUWENHUIZEN related to 2016/0370(CNS)
Amendment 19 #
Proposal for a directive
Recital 9 a (new)
Recital 9 a (new)
Amendment 20 #
Proposal for a directive
Recital 9 b (new)
Recital 9 b (new)
(9b) This amending Directive may lead to an increase of administrative costs for small consignments as relevant packages need a distinguishing mark indicating that the VAT import scheme has been used and the postal sector has to sort the packages on whether the VAT import scheme is used. Member States and the Commission shall pay close attention to the impact on the postal and courier sector.
Amendment 32 #
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 37 #
Proposal for a directive
Article 2 – paragraph 1 – point 21
Article 2 – paragraph 1 – point 21
Directive 2006/112/EC
Article 369 b – paragraph 1
Article 369 b – paragraph 1
Member States shall permit any taxable person carrying out intra-Community distance sales of goods and any taxable person not established in the Member State of consumption supplying any services to a non-taxable person whoto use this special scheme, regardless of where such non- taxable person is established or has his permanent address or usually resides in that Member State, to use this special scheme. This special scheme applies to all those goods or services supplied in the Community.