8 Amendments of Wolf KLINZ related to 2009/0139(CNS)
Amendment 12 #
Proposal for a directive – amending act
Recital 8
Recital 8
(8) The report should also evaluate compliance costs for taxable persons and implementation costs incurred by Member States, including those entailed by control and audit measures as well as possible changes in VAT revenues arising from the mechanism with regard to the goods and services listed in Annex VIA, selected and applied by the respective Member States.
Amendment 13 #
Proposal for a directive – amending act
Recital 8 a (new)
Recital 8 a (new)
(8a) By June 2014, the Commission should submit a report to the European Parliament and the Council together with appropriate proposals on the basis of the Member States' evaluation reports, assessing the cost-benefit ratio of the measure in order to re-evaluate whether an extension or widening of its scope would be reasonable.
Amendment 15 #
Proposal for a directive – amending act
Article 1 – point 1
Article 1 – point 1
Directive 2006/112/EC
Article 199a – paragraph 2 – point c
Article 199a – paragraph 2 – point c
(c) impose periodical transaction-based or global reporting obligations on any taxable person receiving goods or services to which that mechanism applies for cross- checking purposes against information submitted by the supplier;
Amendment 16 #
Proposal for a directive – amending act
Article 1 – point 1
Article 1 – point 1
Directive 2006/112/EC
Article 199a – paragraph 2 – point c a (new)
Article 199a – paragraph 2 – point c a (new)
(ca) impose specific data-based obligation reports on any taxable person receiving goods or services to which that mechanism applies to clarify whether those goods and services are used for usual business purposes or for other purposes.
Amendment 17 #
Proposal for a directive – amending act
Article 1 – point 1
Article 1 – point 1
Directive 2006/112/EC
Article 199a – paragraph 2 – point d
Article 199a – paragraph 2 – point d
(d) introduce appropriate and effective control measures accompanied by already existing unannounced inspections to monitor and mitigate current forms of fraud, as well as to prevent the emergence of fraudulent activities in respect of other goods or services at the retail level or in other Member States.
Amendment 18 #
Proposal for a directive – amending act
Article 1 – point 1
Article 1 – point 1
Directive 2006/112/EC
Article 199a – paragraph 2 – point d a (new)
Article 199a – paragraph 2 – point d a (new)
(da) ensure that suppliers are not liable in cases of fraud by the customer or purchaser, insofar as they have properly fulfilled their reporting obligation.
Amendment 20 #
Proposal for a directive – amending act
Article 1 – point 1
Article 1 – point 1
Directive 2006/112/EC
Article 199a – paragraph 4 – point f a (new)
Article 199a – paragraph 4 – point f a (new)
(fa) possible changes in VAT revenues arising from the mechanism with regard to the goods and services listed in Annex VIA, selected and applied by the respective Member States.
Amendment 21 #
Proposal for a directive – amending act
Article 1 – point 1
Article 1 – point 1
Directive 2006/112/EC
Article 199a – paragraph 4 a (new)
Article 199a – paragraph 4 a (new)
4a. By July 2014, the Commission shall submit a report to the European Parliament and the Council together with appropriate proposals on the basis of the Member States' reports referred to in paragraph 4, assessing the cost-benefit ratio of the measure in order to re- evaluate whether an extension or widening of its scope is appropriate.