2 Amendments of David CASA related to 2009/0009(CNS)
Amendment 10 #
Proposal for a directive – amending act
Recital 4
Recital 4
(4) To help small and medium sized enterprises that encounter difficulties to pay the VAT to the competent authority before they have received payment from their customers, Member States should have the option of allowing VAT to be accounted using a cash accounting scheme which allows the supplier to pay VAT to the competent authority when he receives payment for a supply and which establishes his right of deduction when he pays for the supply. This should allow Member States to introduce an optional cash accounting scheme that does not have a negative effect on cash flow relating to their VAT receipts.
Amendment 11 #
Proposal for a directive – amending act
Article 1 – point 8
Article 1 – point 8
Directive 2006/112/EC
Article 167a – paragraph 2 – introductory part
Article 167a – paragraph 2 – introductory part
2. Member States mayshall provide within an optional scheme that taxable persons must, when the following conditions are met, postpone the right of deduction until the VAT has been paid to the supplier: