Activities of Chris MACMANUS related to 2022/0407(CNS)
Shadow reports (1)
REPORT on the proposal for a Council directive amending Directive 2006/112/EC as regards VAT rules for the digital age
Amendments (3)
Amendment 97 #
Proposal for a directive
Recital 3 a (new)
Recital 3 a (new)
(3a) The difference between the “main VAT gap” and the “policy gap” should be consistently and clearly delineated with efforts focused on tackling the technical issue of the main VAT gap which is potentially caused by fraud or other issues such as bankruptcies.
Amendment 98 #
Proposal for a directive
Recital 3 b (new)
Recital 3 b (new)
(3b) By its nature and due to technical limitations the calculation of any tax gap relies on a number of assumptions.
Amendment 109 #
Proposal for a directive
Recital 7
Recital 7
(7) For the VAT reporting system to be implemented in an efficient manner, it is necessary that the information reaches the tax administration without delay. Therefore, the deadline for the issuance of an invoice for cross-border transactions should be set at 25 working days after the chargeable event has taken place.