Activities of Sander LOONES related to 2017/0251(CNS)
Shadow reports (1)
REPORT on the proposal for a Council directive amending Directive 2006/112/EC as regards harmonising and simplifying certain rules in the value added tax system and introducing the definitive system for the taxation of trade between Member States PDF (667 KB) DOC (107 KB)
Amendments (15)
Amendment 40 #
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 ascould be used for the gradual transition towards the definitive system for intra-Union trade.
Amendment 52 #
Proposal for a directive
Recital 11
Recital 11
(11) Call-off stock refers to the situation where at the time of transport of goods to another Member State, the supplier already knows the identity of the person acquiring the goods to whom they will be supplied at a later stage and after arrival of the goods in the Member State of destination. This currently gives rise to a deemed supply (in the Member State of departure of the goods) and a deemed intra-Community acquisition (in the Member State of arrival of the goods), followed by a 'domestic' supply in the Member State of arrival and requires the supplier to be identified for VAT purposes in that Member State. To avoid this, these transactions, where they take place between two certified taxable persons should be, under certain conditions, considered as giving rise to one exempt supply in the Member State of departure and one intra-Community acquisition in the Member State of arrival.
Amendment 53 #
Proposal for a directive
Recital 14
Recital 14
(14) Since the objectives of this Directive – improved operation of the VAT arrangements in the context of cross border B2B trade and definition of the principles of the definitive VAT system- cannot be sufficiently achieved by the Member States and can therefore be better achieved at Union level, the Union may adopt measures, in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty on the European Union. In accordance with the principle of proportionality, as set out in that Article, this Directive does not go beyond what is necessary in order to achieve those objectives.
Amendment 55 #
Proposal for a directive
Article 1 – paragraph 1 – point 1
Article 1 – paragraph 1 – point 1
Amendment 77 #
Proposal for a directive
Article 1 – paragraph 1 – point 2
Article 1 – paragraph 1 – point 2
Directive 2006/112/EC
Article 17 a – paragraph 1
Article 17 a – paragraph 1
1. The transfer by a certified taxable person of goods forming part of his business assets to another Member State under call-off stock arrangements shall not be treated as a supply of goods for consideration.
Amendment 78 #
Proposal for a directive
Article 1 – paragraph 1 – point 2
Article 1 – paragraph 1 – point 2
Directive 2006/112/EC
Article 17 a – paragraph 2 – point a
Article 17 a – paragraph 2 – point a
(a) goods are dispatched or transported by a certified taxable person, or by a third party on behalf of that certified taxable person, to another Member State with a view that those goods shall be supplied there, at a later stage and after arrival, to another certified taxable person;
Amendment 79 #
Proposal for a directive
Article 1 – paragraph 1 – point 2
Article 1 – paragraph 1 – point 2
Directive 2006/112/EC
Article 17 a – paragraph 2 – point b
Article 17 a – paragraph 2 – point b
(b) the certified taxable person dispatching or transporting the goods is not established in the Member State to which the goods are dispatched or transported;
Amendment 80 #
Proposal for a directive
Article 1 – paragraph 1 – point 2
Article 1 – paragraph 1 – point 2
Directive 2006/112/EC
Article 17 a – paragraph 2 – point c
Article 17 a – paragraph 2 – point c
(c) the certified taxable person to whom the goods are supplied is identified for VAT purposes in the Member State to which the goods are transported or dispatched and both his identity and the VAT identification number assigned to him by that Member State are known to the certified taxable person referred to in point (b) at the time when the dispatch or the transport begins;
Amendment 81 #
Proposal for a directive
Article 1 – paragraph 1 – point 2
Article 1 – paragraph 1 – point 2
Directive 2006/112/EC
Article 17 a – paragraph 2 – point d
Article 17 a – paragraph 2 – point d
(d) the certified taxable person dispatching or transporting the goods has recorded the dispatch or transport in the register provided for in Article 243(3) and has included the identity of the certified taxable person acquiring the goods and the VAT identification number assigned to him by the Member State to which the goods are dispatched or transported in the recapitulative statement as provided for in Article 262.
Amendment 82 #
Proposal for a directive
Article 1 – paragraph 1 – point 2
Article 1 – paragraph 1 – point 2
Directive 2006/112/EC
Article 17 a – paragraph 3 – introductory part
Article 17 a – paragraph 3 – introductory part
3. Where the conditions laid down in paragraph 2 are met, at the time of the transfer of the right to dispose of the goods to the certified taxable person referred to in point (c) of that paragraph, the following rules shall apply:
Amendment 83 #
Proposal for a directive
Article 1 – paragraph 1 – point 2
Article 1 – paragraph 1 – point 2
Directive 2006/112/EC
Article 17 a – paragraph 3 – point a
Article 17 a – paragraph 3 – point a
(a) a supply of goods, exempt from VAT in accordance with Article 138(1) shall be deemed to be made by the certified taxable person that dispatched or transported the goods either by himself or by a third party on his behalf in the Member State from which the goods were dispatched or transported;
Amendment 84 #
Proposal for a directive
Article 1 – paragraph 1 – point 2
Article 1 – paragraph 1 – point 2
Directive 2006/112/EC
Article 17 a – paragraph 3 – point b
Article 17 a – paragraph 3 – point b
(b) an intra-Community acquisition of goods shall be deemed to be made by the certified taxable person to whom those goods are supplied in the Member State to which the goods were dispatched or transported.
Amendment 87 #
Proposal for a directive
Article 1 – paragraph 1 – point 5
Article 1 – paragraph 1 – point 5
Directive 2006/112/EC
Article 243 – paragraph 3 – subparagraph 1 – introductory part
Article 243 – paragraph 3 – subparagraph 1 – introductory part
Every certified taxable person who transfers goods under the call-off stock arrangements referred to in Article 17a shall keep a register of the following:
Amendment 88 #
Proposal for a directive
Article 1 – paragraph 1 – point 5
Article 1 – paragraph 1 – point 5
Directive 2006/112/EC
Article 243 – paragraph 3 – subparagraph 2
Article 243 – paragraph 3 – subparagraph 2
Every certified taxable person to whom goods are supplied under the call-off stock arrangements referred to in Article 17a shall keep a register of those goods.
Amendment 89 #
Proposal for a directive
Article 1 – paragraph 1 – point 6
Article 1 – paragraph 1 – point 6
Directive 2006/112/EC
Article 262 – paragraph 2
Article 262 – paragraph 2