15 Amendments of Billy KELLEHER related to 2018/0412(CNS)
Amendment 15 #
Proposal for a directive
Recital 7
Recital 7
(7) In accordance with Regulation (EU) 2016/679 of the European Parliament and of the Council46 , it is important that the obligation on a payment service provider, to retain and provide information in relation to a cross-border payment transaction, should be proportionate and should only be what is necessary for Member States to fight e-commerce VAT fraud. Furthermore, the only information relating to the payer that should be retained is where the payer is located. With regard to information relating to the payee and the payment transaction itself, payment service providers should only be required to retain and transmit to tax authorities information which is necessary for tax authorities to detect possible fraudsters and to carry out VAT controls. Therefore, payment service providers should only be required to retain records on cross-border payment transactions which are likely to indicate economic activities. The introduction of a ceiling based on the number of payments received by a payee over the course of a calendar quarter would give a reliable indication that those payments were received as part of an economic activity, thereby excluding payments for non- commercial reasons. Where such a ceiling is reached, the accounting obligation of the payment service provider would be triggered. In order to ensure proportionality, and, furthermore, to ensure adherence with data protection provisions, payment service providers should be permitted to report transactions on an aggregated basis where appropriate. _________________ 46Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data, and repealing Directive 95/46/EC (General Data Protection Regulation) (OJ L119, 04.05.2016, p.1).
Amendment 19 #
Proposal for a directive
Recital 8 a (new)
Recital 8 a (new)
(8 a) Several payment service providers may be involved in one single payment from a payer to a payee. That single payment may give rise to several transfers of funds between the different payment service providers. It is necessary that all payment service providers involved in a given payment, unless a specific exclusion is applicable, have a record keeping and reporting obligation. Those records and reports should be proportionate and contain information on the payment from the initial payer to the final payee and not on the intermediate transfers of funds between the payment service providers.
Amendment 20 #
Proposal for a directive
Recital 8 b (new)
Recital 8 b (new)
(8 b) The record keeping and reporting obligation should also arise in cases where a payment service provider receives funds or acquires payment transactions on behalf of the payee and not only where a payment service provider transfers funds or issues payments instruments for the payer.
Amendment 21 #
Proposal for a directive
Recital 8 c (new)
Recital 8 c (new)
(8 c) Obligations stipulated in this Directive should not apply to payment service providers falling outside the scope of Directive (EU) 2015/2366. Therefore, when the payment service providers of the payee are not located in a Member State, the payer’s payment service providers should keep records and report the information on the cross-border payment. Conversely, in order for the record keeping and reporting obligation to be proportionate, when both the payer’s and the payee’s payment service providers are located in a Member State, only the payee’s payment service providers should keep records of that information. For the purposes of the record keeping and reporting obligation, a payment service provider should be considered to be located in a Member State when his BIC or unique business identifier refers to that Member State.
Amendment 26 #
Proposal for a directive
Article 1 – paragraph 1 – point 1 – point b
Article 1 – paragraph 1 – point 1 – point b
Directive 2006/112/EC
Article 243b – paragraph 2 – introductory phrase
Article 243b – paragraph 2 – introductory phrase
2. The requirement referred to in paragraph 1 shall apply in circumstances where both of the following conditions are met:to which payment service providers are subject to under paragraph 1 shall apply where, in the course of a calendar quarter, a payment service provider provides payment services corresponding to more than 25 cross- border payments to the same payee. The cross-border payments referred to in subparagraph 1 shall be calculated by reference to the payment services provided by the payment service provider per Member State and per identifiers referred to in Article 243c(2). Where the payment service provider has information that the payee has several identifiers the calculation shall be made per payee.
Amendment 27 #
Proposal for a directive
Article 1 – paragraph 1 – point 1 – point b
Article 1 – paragraph 1 – point 1 – point b
Directive 2006/112/EC
Article 243b – paragraph 2 – point a
Article 243b – paragraph 2 – point a
Amendment 28 #
Proposal for a directive
Article 1 – paragraph 1 – point 1 – point b
Article 1 – paragraph 1 – point 1 – point b
Directive 2006/112/EC
Article 243b – paragraph 2 – point b
Article 243b – paragraph 2 – point b
Amendment 31 #
Proposal for a directive
Article 1 – paragraph 1 – point 1 – point b
Article 1 – paragraph 1 – point 1 – point b
3. The records referred to in paragraph 1 shall:quirement referred to in paragraph 1 shall not apply to payment services provided by the payment service providers of the payer as regards each payment where at least one of the payment service providers of the payee is located in a Member State according to the BIC or any other business identifier code that unambiguously identifies the payment service provider and its location. A payment service provider of the payer shall in any case include these payment services in the calculation referred to in paragraph 2.
Amendment 32 #
Proposal for a directive
Article 1 – paragraph 1 – point 1 – point b
Article 1 – paragraph 1 – point 1 – point b
Directive 2006/112/EC
Article 243b – paragraph 3 – point a
Article 243b – paragraph 3 – point a
Amendment 35 #
Proposal for a directive
Article 1 – paragraph 1 – point 1 – point b
Article 1 – paragraph 1 – point 1 – point b
Directive 2006/112/EC
Article 243b – paragraph 3 – point b
Article 243b – paragraph 3 – point b
Amendment 36 #
Proposal for a directive
Article 1 – paragraph 1 – point 1 – point b
Article 1 – paragraph 1 – point 1 – point b
Directive 2006/112/EC
Article 243b – paragraph 3a (new)
Article 243b – paragraph 3a (new)
Amendment 37 #
Proposal for a directive
Article 1 – paragraph 1 – point 1 – point b
Article 1 – paragraph 1 – point 1 – point b
Directive 2006/112/EC
Article 243c – paragraph 1 – point a
Article 243c – paragraph 1 – point a
(a) the IBAN of the payer’s payment account or any other identifier which unambiguously identifies the payer and his location;
Amendment 39 #
Proposal for a directive
Article 1 – paragraph 1 – point 1 – point b
Article 1 – paragraph 1 – point 1 – point b
Directive 2006/112/EC
Article 243c – paragraph 1 – point b
Article 243c – paragraph 1 – point b
(b) where none of the identifiers referred to in subparagraph (a) is applicable, the BIC or any other business identifier code that unambiguously identifies the payment service provider acting on behalf of the payer, as well as the location of that payment service provider.
Amendment 41 #
Proposal for a directive
Article 1 – paragraph 1 – point 1 – point b
Article 1 – paragraph 1 – point 1 – point b
Directive 2006/112/EC
Article 243d – paragraph 1 – introductory phrase
Article 243d – paragraph 1 – introductory phrase
1. The records kept by the payment service providers, in accordance with Article 243b, with regards to cross border payments, shall contain the following information:
Amendment 42 #
Proposal for a directive
Article 1 – paragraph 1 – point 1 – point b
Article 1 – paragraph 1 – point 1 – point b
Directive 2006/112/EC
Article 243d – paragraph 1 – point h
Article 243d – paragraph 1 – point h
(h) any executed payment refunds for payment transactions referred to in point (g), if available;