5 Amendments of Tom VANDENKENDELAERE related to 2017/0251(CNS)
Amendment 46 #
Proposal for a directive
Recital 9
Recital 9
(9) Access to the certified taxable person status should be based on criteria harmonised at Union level and therefore certification provided by one Member State should be valid in the whole Union. The Commission should present implementing regulations and guidelines, which should be closely aligned to the criteria of the Authorised Economic Operator under the EU Customs Code, in order to reduce the administrative burden.
Amendment 49 #
Proposal for a directive
Recital 9 a (new)
Recital 9 a (new)
(9a) With particular focus on the higher compliance costs for SMEs, the Commission should present simplified administrative procedures for SMEs to obtain the status of certified taxable person.
Amendment 64 #
Proposal for a directive
Article 1 – paragraph 1 – point 1
Article 1 – paragraph 1 – point 1
Directive 2006/112/EC
Article 13 a – paragraph 2 a (new)
Article 13 a – paragraph 2 a (new)
2a. The Commission shall publish implementing regulations and guidelines in close connection to the implementing regulations and guidelines for the authorised economic operator for customs purposes.
Amendment 68 #
Proposal for a directive
Article 1 – paragraph 1 – point 1
Article 1 – paragraph 1 – point 1
Directive 2006/112/EC
Article 13 a – paragraph 4 – subparagraph 1
Article 13 a – 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. The Commission shall set up simplified administrative procedures for SMEs to obtain the status of a certified taxable person.
Amendment 94 #
Proposal for a directive
Article 1 a (new)
Article 1 a (new)
Regulation (EU) No 904/2010
Article 31 – paragraph 1
Article 31 – paragraph 1
Article 1a (new) In Article 31 of Council Regulation (EU) No 904/2010, paragraph 1 is replaced by the following: "1. The competent authorities of each Member State shall ensure that persons involved in the intra-Community supply of goods or of services and non-established taxable persons supplying telecommunication services, broadcasting services and electronically supplied services, in particular those referred to in Annex II to Directive 2006/112/EC, are allowed to obtain, for the purposes of such transactions, confirmation by electronic means of the validity of the VAT identification number of any specified person as well as the associated name and address. This information shall correspond to the data referred to in Article 17. (https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32010R0904&rid=1)The VAT information exchange system (VIES) shall include a reference whether a taxable person has the status of a certified taxable person." Or. en