2 Amendments of Martin HLAVÁČEK related to 2022/0409(CNS)
Amendment 54 #
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. Under any circumstances, the taxpayers´ rights to confidentality should not be violated by the accredited persons of the Commission.
Amendment 83 #
Proposal for a regulation
Article 3 – paragraph 1 – point 3
Article 3 – paragraph 1 – point 3
Regulation 904/2010/EU
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. Under any circumstances, the Commisison shall have no access to the data of individual tax payers.