Activities of Mikuláš PEKSA related to 2022/0409(CNS)
Shadow reports (1)
REPORT on the proposal for a Council regulation amending Regulation (EU) No 904/2010 as regards the VAT administrative cooperation arrangements needed for the digital age
Amendments (15)
Amendment 48 #
Proposal for a regulation
Recital 4
Recital 4
(4) In order to enable Member States and the European Public Prosecutor’s Office, to fight VAT fraud more effectively, a central electronic VAT information exchange system (‘central VIES’) for sharing VAT information should be established. That system should receive, from national electronic systems of Member States information about intra- Community transactions as reported by the respective suppliers and acquirers in different Member States. That system should also receive from Member States the VAT identification information of taxable persons making intra-Community transactions. Furthermore, whenever data are changed, the metadata for tracking the modification time should be uploaded into the central VIES as well.
Amendment 50 #
(8) To assist Member States in their fight against VAT fraud and to detect fraudsters, VAT identification information and VAT information on intra-Community transactions should be retained for 5 years. That period constitutes the minimum period necessary for Member States and, if appropriate, the EPPO to carry out controls effectively and investigate suspected VAT fraud or detect such fraud. It is also proportionate considering the massive volume of the intra-Community transaction information and the sensitivity of the information as commercial and personal data.
Amendment 51 #
Proposal for a regulation
Recital 8 a (new)
Recital 8 a (new)
(8a) All data collected should, for security reasons and economic sovereignty, be stored physically within the Union.
Amendment 55 #
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 and the EPPO 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.
Amendment 56 #
Proposal for a regulation
Recital 14
Recital 14
(14) To investigate suspected VAT fraud and to detect such fraud, the information systems supporting the Eurofisc network in the fight against VAT fraud, including the Transaction Network Analysis system and the central electronic system of payment information (“CESOP”), and the EPPO should have direct access to the central VIES.
Amendment 57 #
Proposal for a regulation
Recital 14 a (new)
Recital 14 a (new)
(14a) The EPPO should also have direct access to the central VIES in so far as necessary for the performance of its tasks, as laid down in Article 4 of Council Regulation 2017/1939, and in accordance with Article 43 of that Regulation.
Amendment 59 #
Proposal for a regulation
Recital 24
Recital 24
(24) This Regulation respects the fundamental rights and observes the principles recognised by the Charter of Fundamental Rights of the European Union. In particular, this Regulation seeks to ensure full respect for the right of protection of personal data laid down in Article 8 of the Charter. In that regard, this Regulation strictly limits the amount of personal data that will be made available to the tax authorities. Access by tax authorities to information on the personal purchases of individuals poses a serious risk to privacy. The processing of intra- Community transaction information pursuant to this Regulation should ontherefore only strictly occur for the purposes of this Regulation.
Amendment 62 #
Proposal for a regulation
Recital 27 a (new)
Recital 27 a (new)
(27a) Article 36 of Regulation (EU) No 904/2010 was previously amended to take into account the role of Europol and OLAF. It should also reflect the role of the EPPO. As laid down in Article 13(1) of Regulation 2017/1939, the European Delegated Prosecutors of the EPPO act on behalf the EPPO in their respective Member States and have the same powers as national prosecutors in respect of investigations, prosecutions and bringing cases to judgment. In this capacity, they may engage with the Eurofisc liaison official in their respective Member State. They should be granted the same power in their capacity as European Delegated Prosecutors, in line with Article 43 of Regulation 2017/1939. In so far as necessary for the performance of the tasks of EPPO, direct reporting from Eurofisc to EPPO should be authorised. Selected staff of the EPPO should also be allowed to request information from Eurofisc.
Amendment 65 #
Proposal for a regulation
Article 1 – paragraph 1 – point 1 a (new)
Article 1 – paragraph 1 – point 1 a (new)
Regulation (EU) No 904/2010
Article 2 – paragraph 1 – point v a (new) and point v b (new)
Article 2 – paragraph 1 – point v a (new) and point v b (new)
(1a) in Article 2, pargraph 1, the following points are added: '(va) European Delegated Prosecutors” means the staff of the EPPO referred to in Article 13 of Council Regulation 2017/1939; (vb) staff of the EPPO” means staff of the EPPO as defined in Article 2 point 4 of Regulation 2017/1939.'
Amendment 66 #
Proposal for a regulation
Article 1 – paragraph 1 – point 3 a (new)
Article 1 – paragraph 1 – point 3 a (new)
Regulation (EU) No 904/2010
Article 17 – paragraph 1 a (new)
Article 17 – paragraph 1 a (new)
(3a) in Article 17, the following paragraph is inserted: ‘1a. The information referred to in paragraph 1 collected through e-invoicing and e-reporting shall not be stored outside the territory of the Union.’
Amendment 69 #
Proposal for a regulation
Article 1 – paragraph 1 – point 3 b (new)
Article 1 – paragraph 1 – point 3 b (new)
Directive 2006/112/EC
Article 33 – paragraph 1
Article 33 – paragraph 1
Amendment 71 #
Proposal for a regulation
Article 1 – paragraph 1 – point 3 c (new)
Article 1 – paragraph 1 – point 3 c (new)
Regulation (EU) No 904/2010
Article 33 – paragraph 2 – point d a (new)
Article 33 – paragraph 2 – point d a (new)
(3c) in Article 33, paragraph 2, the following point is added: ‘(da) cooperate with the EPPO within its respective mandate and competences.’
Amendment 72 #
Proposal for a regulation
Article 1 – paragraph 1 – point 3 d (new)
Article 1 – paragraph 1 – point 3 d (new)
Regulation (EU) No 904/2010
Article 36 – paragraph 5 a (new)
Article 36 – paragraph 5 a (new)
(3d) in Article 36, the following paragraph is added: ‘(5a) In so far as necessary for the performance of their tasks, European Delegated Prosecutors may request relevant information from any Eurofisc working field coordinator located in the same Member State as the European Delegated Prosecutor. In so far as necessary for the performance of their tasks, staff of the EPPO which has been designated by the EPPO for that purpose may request information from any Eurofisc working field coordinator located in one of the Member States that participate in enhanced cooperation on the establishment of the EPPO. To that end, Eurofisc may conclude a working arrangement with EPPO setting out the details of the cooperation between Eurofisc and the EPPO.’
Amendment 102 #
Proposal for a regulation
Article 3 – paragraph 1 – point 3
Article 3 – paragraph 1 – point 3
Regulation (EU) No 904/2010
Article 24k – paragraph 2 – point b a (new)
Article 24k – paragraph 2 – point b a (new)
(ba) European Delegated Prosecutors and staff of the EPPO which has been designated by the EPPO for that purpose;
Amendment 103 #
Proposal for a regulation
Article 3 – paragraph 1 – point 3
Article 3 – paragraph 1 – point 3
Regulation (EU) No 904/2010
Article 24k – paragraph 2 – point d
Article 24k – paragraph 2 – point d
(d) the electronic systems carrying out swift exchange, processing and analysis of targeted information on cross-border fraud by Eurofisc and EPPO.