4 Amendments of Miguel VIEGAS related to 2017/0248(CNS)
Amendment 31 #
Proposal for a regulation
Recital 11
Recital 11
(11) For the purpose of ensuring the effective and efficient monitoring of VAT on cross-border transactions, Regulation (EU) No 904/2010 provides for the presence of officials in administrative offices and during administrative enquiries in other Member States. In order to strengthen the capacity of tax authorities by providing them with greater technical and human resources to check cross-border supplies, there should be joint audits enabling officials from two or more Member States to form a single audit team and actively take part in a joint administrative enquiry.
Amendment 33 #
Proposal for a regulation
Recital 13
Recital 13
(13) In order to combat the most serious cross-border fraud schemes, it is necessary to clarify and strengthen the governance, tasks and functioning of Eurofisc. Eurofisc liaison officials should be able to access, exchange, process and analyse all necessary information swiftly and coordinate any follow-up actions. It is also necessary to strengthen the cooperation with other authorities involved in the fight against VAT fraud at Union level, in particular through the exchange of targeted information with Europol and the European Anti-Fraud Office. Therefore, Eurofisc liaison officials should be able to share, spontaneously or on foot of a request, information and intelligence with Europol and the European Anti-Fraud Office. This would enable Eurofisc liaison officials to receive data and intelligence held by Europol and the European Anti- Fraud Office in order to identify the real perpetrators of the VAT fraud activities.
Amendment 35 #
Proposal for a regulation
Recital 16
Recital 16
Amendment 85 #
Proposal for a regulation
Article 1 – paragraph 1 – point 18
Article 1 – paragraph 1 – point 18
Regulation (EU) No 904/2010
Article 49 – paragraph 2a – subparagraph 1
Article 49 – paragraph 2a – subparagraph 1
The Member States participating in the European Public Prosecutor’s Office shall communicate to that office, in accordance withmay communicate to the European Arnticle 24 of Council Regulation (EU) 2017/1939(*),-fraud Office any available information about serious offences against the common VAT system as referred to in Article 2(2) of Directive (EU) 2017/1371 of the European Parliament and of the Council(**).to enable it to consider appropriate action in accordance with its mandate.’;