Activities of Werner LANGEN related to 2016/0370(CNS)
Shadow reports (1)
REPORT on the proposal for a Council directive amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods PDF (671 KB) DOC (90 KB)
Amendments (7)
Amendment 24 #
Proposal for a directive
Recital 17 a (new)
Recital 17 a (new)
17a. The Commission's proposal is only a building block for closing the VAT gap; further measures are needed to effectively combat VAT fraud in the European Union;
Amendment 36 #
Proposal for a directive
Article 2 – paragraph 1 – point 7
Article 2 – paragraph 1 – point 7
Directive 2006/112/EC
Article 143 – paragraph1 – point c a
Article 143 – paragraph1 – point c a
(ca) the importation of goods where the VAT is declared under the special scheme in Chapter 6, Section 4, of Title XII and where, at the latest upon lodging of the import declaration, the VAT identification number of the supplier or of the intermediary acting on his behalf allocated under Article 369q has been provided to the competent customs office in the Member State of importation;’ the Commission shall specify in an act the precise nature of the import declaration;
Amendment 38 #
Proposal for a directive
Article 2 – paragraph 1 – point 29 (new) Directive 2006/112/EC
Article 2 – paragraph 1 – point 29 (new) Directive 2006/112/EC
5a. The value of the goods, which may not exceed EUR 150 in accordance with Article 369l (1), shall be determined by the currency conversion pursuant to Article 53 of the EU Customs Code, provided that the goods are being traded in foreign currencies.
Amendment 42 #
Proposal for a directive
Article 2 – paragraph 1 – point 29
Article 2 – paragraph 1 – point 29
Directive 2006/112/EC
Title XII – Chapter 6 – Section 4 – Article 369 n – paragraph 1
Title XII – Chapter 6 – Section 4 – Article 369 n – paragraph 1
For distances sales of goods imported from third territories or third countries on which VAT is declared under this special scheme, the chargeable event shall occur and VAT shall become chargeable at the time of supply. The goods shall be regarded as having been supplied at the time when the payment hwas been acceptedmade.
Amendment 44 #
Proposal for a directive
Article 2 – paragraph 1 – point 30
Article 2 – paragraph 1 – point 30
Directive 2006/112/EC
Title XII – Chapter 7 – Article 369 y – paragraph 1
Title XII – Chapter 7 – Article 369 y – paragraph 1
Where the person for whom the imported goods in consignments of an intrinsic value not exceeding EUR 150 are destined or the enterprise which is importing the goods does not opt for the application of the standard arrangements for importation of goods, including for the application of a reduced VAT rate in accordance with Article 94(2), the Member State of importation shall permit the person presentdeclaring the goods to customs within the territory of the Community to make use of special arrangements for declaration and payment of import VAT in respect of goods for which the dispatch or transport ends in that Member State.
Amendment 45 #
Proposal for a directive
Article 2 – paragraph 1 – point 30
Article 2 – paragraph 1 – point 30
Directive 2006/112/EC
Title XII – Chapter 7 – Article 369 z – paragraph 1 – point b
Title XII – Chapter 7 – Article 369 z – paragraph 1 – point b
(b) the person presentdeclaring the goods to customs within the territory of the Community shall be responsible for collecting the VAT from the person for whom the goods are destined.
Amendment 46 #
Proposal for a directive
Article 2 – paragraph 1 – point 30
Article 2 – paragraph 1 – point 30
Directive 2006/112/EC
Title XII – Chapter 7 – Article 369 z – paragraph 2
Title XII – Chapter 7 – Article 369 z – paragraph 2
Member States shall provide that the person presentdeclaring the goods to customs within the territory of the Community takes appropriate measures to ensure that the correct tax is paid by the person for whom the goods are destined.