14 Amendments of Jonás FERNÁNDEZ related to 2022/0409(CNS)
Amendment 45 #
Proposal for a regulation
Recital -1 (new)
Recital -1 (new)
(-1) The current EU VAT system which was introduced in 1993 is similar to the European customs system. However, equivalent checks are lacking, which makes it a target for cross-border fraud.
Amendment 46 #
Proposal for a regulation
Recital 1 a (new)
Recital 1 a (new)
(1a) The current VAT system would perform better if intra-community supplies were taxed as if they were domestic transactions. A Council Directive proposal amending Directive 2006/112/EC as regards the introduction of the detailed technical measures for the operation of the definitive VAT system for the taxation of trade between Member States was released in 2018 and remains under discussion. The provision included in the amended Council Regulation (EU) No 904/2010 strengthen both the current system and a definitive VAT system.
Amendment 53 #
Proposal for a regulation
Recital 13
Recital 13
(13) To fight VAT fraud, Member States’ Eurofisc liaison officials as referred to in Article 36 of Regulation (EU) No 904/2010 should be able to access and analyse VAT information on intra- Community transactions. To monitor the correct application of VAT laws, Member States’ officials who check whether the exemption of VAT for certain imported goods, which is laid down in Article 143(1), point (d), of Directive 2006/112/EC, applies, should also be able to access VAT identification information that is stored in the central VIES. Moreover, for the same reasons, Member States’ competent authorities should select other officials who need to have direct access to the central VIES and grant them such access where needed. Finally, duly accredited persons of the Commission should be able to access the information contained in the central VIES, but only to the extent that such access is necessary for the development and maintenance of that system. In 2022, 47% of European Public Prosecutor’s Office (EPPO) resulted from VAT fraud.1 For this reason, it is essential to grant direct access to the central VIES system to authorized officials of the EPPO. Following the same logic a similar authorisation is granted to OLAF authorized officials. 1. EPPO Anuual report 2022, https://www.eppo.europa.eu/sites/default/f iles/2023- 02/EPPO_2022_Annual_Report_EN_WE B.pdf
Amendment 58 #
Proposal for a regulation
Recital 17 a (new)
Recital 17 a (new)
(17a) The mechanism by which carousel fraud functions has been clearly laid out by the European Commission in a document published on 16 April 2004: Report from the Commission to the Council and the European Parliament on the use of administrative cooperation arrangements in the fight against VAT fraud.
Amendment 61 #
Proposal for a regulation
Recital 25 a (new)
Recital 25 a (new)
(25a) In keeping with the public interest and the financial interests of the Union, whistle blowers should enjoy effective legal protection, in order to facilitate the detection and prevention of all forms of fraud.
Amendment 64 #
Proposal for a regulation
Article 1 – paragraph 1 – point 1 a (new)
Article 1 – paragraph 1 – point 1 a (new)
Regulation (EU) No 904/2010
Article 2 – paragraph 1 – point v a (new) – point v b (new) and point v c (new)
Article 2 – paragraph 1 – point v a (new) – point v b (new) and point v c (new)
(1a) in Article 2(1), the following points are added: ‘(va) “European Delegated Prosecutors” means officials employed by the EPPO referred to in Article 13 of Council Regulation 2017/1939; (vb) “officials of the EPPO” means officials employed by the EPPO as defined in Article 2 point 4 of Regulation 2017/1939; (vc) “officials of the OLAF” means officials employed by the European Anti- Fraud Office (OLAF) as set up by Regulation 883/2013 and to whom the Director General granted investigations powers.’
Amendment 67 #
Proposal for a regulation
Article 1 – paragraph 1 – point 3 a (new)
Article 1 – paragraph 1 – point 3 a (new)
Regulation (EU) No 904/2010
Article 17 – paragraph 1 a (new)
Article 17 – paragraph 1 a (new)
(3a) in Article 17, the following paragraph is inserted: '1a. The information referred to in paragraph 1 collected through e-invoicing and e-reporting shall not be stored outside the territory of the Union.'
Amendment 68 #
Proposal for a regulation
Article 1 – paragraph 1 – point 3 a (new)
Article 1 – paragraph 1 – point 3 a (new)
Directive 2006/112/EC
Article 33 – paragraph 1
Article 33 – paragraph 1
Amendment 70 #
Proposal for a regulation
Article 1 – paragraph 1 – point 3 c (new)
Article 1 – paragraph 1 – point 3 c (new)
Regulation (EU) No 904/2010
Article 33 – paragraph 2 – point d a (new)
Article 33 – paragraph 2 – point d a (new)
(3c) in Article 33(2), the following point is added: ‘(da) cooperate with the EPPO and OLAF, within their respective mandate and competences according to Regulation (EU, Euratom) 2020/2223 of the European Parliament and of the Council of 23 December 2020 amending Regulation (EU, Euratom) No 883/2013, as regards cooperation with the European Public Prosecutor’s Office and the effectiveness of the European Anti-Fraud Office investigations’
Amendment 73 #
Proposal for a regulation
Article 1 – paragraph 1 – point 3 d (new)
Article 1 – paragraph 1 – point 3 d (new)
Regulation (EU) No 904/2010
Article 36 – paragraph 5 a (new)
Article 36 – paragraph 5 a (new)
(3d) in Article 36, the following paragraph is added: ‘(5a) In so far as necessary for the performance of their tasks, European Delegated Prosecutors may request relevant information from any Eurofisc working field coordinator located in the same Member State as the European Delegated Prosecutor. In so far as necessary for the performance of their tasks, staff of the EPPO which has been designated by the EPPO for that purpose may request information from any Eurofisc working field coordinator located in one of the Member States that participate in enhanced cooperation on the establishment of the EPPO. To that end, Eurofisc may conclude a working arrangement with EPPO setting out the details of the cooperation between Eurofisc and the EPPO.’
Amendment 82 #
Proposal for a regulation
Article 3 – paragraph 1 – point 3
Article 3 – paragraph 1 – point 3
Regulation (EU) No 904/2010
Article 24g – paragraph 1
Article 24g – paragraph 1
1. The Commission shall develop, maintain, host and technically manage an electronic, central VAT information exchange system (“central VIES”) for the purposes referred to in Article 1. The Commission should provide for a secured connexion to the central VIES by the officials authorized in Article 24k (1).
Amendment 92 #
Proposal for a regulation
Article 3 – paragraph 1 – point 3
Article 3 – paragraph 1 – point 3
Regulation (EU) No 904/2010
Article 24h – paragraph 6
Article 24h – paragraph 6
6. The information referred to in Article 24g(2) shall be available in central VIES for 5 years from the end of the year in which the information was transmitted to it and by the taxpayer for 10 years.
Amendment 99 #
Proposal for a regulation
Article 3 – paragraph 1 – point 3
Article 3 – paragraph 1 – point 3
Regulation (EU) No 904/2010
Article 24k – paragraph 1 – point b a (new)
Article 24k – paragraph 1 – point b a (new)
(ba) European Delegated Prosecutors and officials of the EPPO which have been designated by the EPPO for that purpose and whom shall be granted a personal user identification for the central VIES and and where that access is in connection with an investigation into suspected VAT fraud or is to detect VAT fraud;
Amendment 100 #
Proposal for a regulation
Article 3 – paragraph 1 – point 3
Article 3 – paragraph 1 – point 3
Regulation (EU) No 904/2010
Article 24k – paragraph 1 – point b b (new)
Article 24k – paragraph 1 – point b b (new)
(bb) officials of the OLAF as authorized by the Director General of the Office and and where that access is in connection with an investigation into suspected VAT fraud or is to detect VAT fraud;