19 Amendments of Wolf KLINZ related to 2018/0164(CNS)
Amendment 20 #
Proposal for a directive
Citation 5 a (new)
Citation 5 a (new)
Having regard to the European Parliament legislative resolution of 3 October 2018 on the proposal for a Council directive amending Directive 2006/112/EC as regards harmonising and simplifying certain rules in the value added tax system and introducing the definitive system for the taxation of trade between Member States (COM(2017)0569 – C80363/2017 –2017/0251(CNS));
Amendment 21 #
Proposal for a directive
Citation 5 b (new)
Citation 5 b (new)
Having regard to the European Parliament legislative resolution of 3 October 2018 on the proposal for a Council directive amending Directive 2006/112/EC as regards rates of value added tax (COM(2018)0020 –C8- 0023/2018 – 2018/0005(CNS));
Amendment 22 #
Proposal for a directive
Citation 5 c (new)
Citation 5 c (new)
Having regard to the European Parliament legislative resolution of 3 July 2018 on the amended proposal for a Council regulation amending Regulation (EU) No 904/2010 as regards measures to strengthen administrative cooperation in the field of value-added tax (COM(2017)0706 – C8-0441/2017 – 2017/0248(CNS));
Amendment 25 #
Proposal for a directive
Recital 4 a (new)
Recital 4 a (new)
(4 a) In order to guarantee an efficient cooperation between Member States, the Commission shall guarantee the transparency of the system, notably with the annual compulsory publication of frauds committed in each Member State. Transparency is also important in order to understand the scale of the fraud, to raise the awareness of the general public and to put pressure on Member States.
Amendment 29 #
Proposal for a directive
Recital 25 a (new)
Recital 25 a (new)
(25 a) A high level of non-compliance generates not only economic losses for compliant taxable persons but also threatens the cohesion and coherence of the fiscal system and creates a generalised feeling of unfairness through the distortion of competition. An efficient and understandable system is key to generating public revenues and to ownership by both citizens and companies.
Amendment 30 #
Proposal for a directive
Recital 25 b (new)
Recital 25 b (new)
(25 b) As tax authorities in the Member States of consumption's reactions will be slower and their means of action more limited, given that most of the relevant data and auditing powers will be in the hands of the Member State of identification, a compensation mechanism shall be put in place in order to safeguard VAT revenues and incentivise Member States of identification to act.
Amendment 31 #
Proposal for a directive
Recital 25 c (new)
Recital 25 c (new)
(25 c) In order to compensate for sudden shocks to VAT revenues across Member States arising from fiscal losses directly and solely caused by the switch to the new regime introduced by this Directive, the Commission shall establish a dedicated compensation mechanism, operational for two years after the entry into force of this Directive. The compensation mechanism shall be financed by the Member States of identification who fail to act on VAT fraud or who are not efficient at VAT collection.
Amendment 32 #
Proposal for a directive
Recital 26 a (new)
Recital 26 a (new)
(26 a) Statistics show that fraudsters take advantage of the weakness of the system and follow the development of the economy as well as the dynamic growth of demand for certain supplies. It is therefore necessary to set up a system dynamic enough to cope with harmful practices and to reduce the level of both voluntary (fraud) and involuntary non- compliance.
Amendment 33 #
Proposal for a directive
Recital 26 b (new)
Recital 26 b (new)
(26 b) With particular focus on the needs of SMEs engaging in intra-Community cross-border businesses and in order to facilitate trade and increase legal certainty in the single market, the Commission, in cooperation with Member States, should establish a comprehensive and publicly accessible Union VAT Web information portal for businesses. That multilingual portal should provide quick, up-to-date and accurate access to relevant information about the implementation of the VAT system in the different Member States and in particular about the correct VAT rates for different goods and services in the different Member States, as well as the conditions for zero-rate. Such a portal might also help to address the current VAT gap.
Amendment 34 #
Proposal for a directive
Recital 26 c (new)
Recital 26 c (new)
(26 c) The One Stop Shop is the core of the new destination-based system without which complexity of the VAT system and the administrative burden would increase significantly. To ensure interoperability, ease of use and future fraud-proofing, OSS for businesses should operate with a harmonised cross-border IT system, based on common standards and allowing for automatic retrieval and input of data, for example, through the use of unified standard forms.
Amendment 40 #
Proposal for a directive
Article 1 – paragraph 1 – point 7
Article 1 – paragraph 1 – point 7
Directive 2006/112/EC
Article 13a – paragraph 2 a (new)
Article 13a – paragraph 2 a (new)
2 a. In order to ensure a harmonised interpretation in the granting of the certified taxable person status, the Commission shall adopt by means of an implementing act further guidance for Member States regarding the evaluation of those criteria, which shall be valid across the Union. The first implementing act shall be adopted no later than one month after the entry into force of this Directive.
Amendment 47 #
Proposal for a directive
Article 1 – paragraph 1 – point 7
Article 1 – paragraph 1 – point 7
Directive 2006/112//EC
Article 13a – paragraph 5
Article 13a – paragraph 5
5. Where the application is refused, the grounds for refusal shall be notified by the tax authorities to the applicant together with the decision. Member States shall ensure that the applicant is granted a right of appeal against any decision to refuse an application. An appeal procedure harmonised at the Union level shall be established by 1 June 2020 by means of an implementing act, and shall include the obligation for Member States to inform other Member States of that refusal and the reasons accompanying that decision through their tax authorities. The appeal procedure shall be initiated within a reasonable time of the announcement of the decision to the applicant, to be determined by the implementing act, and should take into account any implemented remedy procedure.
Amendment 52 #
Proposal for a directive
Article 1 – paragraph 1 – point 7
Article 1 – paragraph 1 – point 7
Directive 2006/112/EC
Article 13a – paragraph 6
Article 13a – paragraph 6
6. The taxable person who has been granted the status of certified taxable person shall inform the tax authorities without delay of any factor arising after the decision was taken, which may affect or influence the continuation of that status. The tax status shall be withdrawn by the tax authorities where the criteria set out in paragraph 2 are no longer met. Where the status of a certified taxable person is granted, that information shall be made available via the VIES system. Changes to that status shall be updated in the system without delay.
Amendment 62 #
Proposal for a directive
Article 1 – paragraph 1 – point 50 a (new)
Article 1 – paragraph 1 – point 50 a (new)
Directive 2006/112/EC
Article 100 – paragraph 1 a (new)
Article 100 – paragraph 1 a (new)
(50 a) In Article 100, a new paragraph 1a is inserted: "The Commission is empowered to amend the scope of Annex IIIa by means of an implementing act, when necessary and provided there is evidence related to distortion of competition justifying the update of the list of supplies of goods and services."
Amendment 70 #
Proposal for a directive
Article 1 – paragraph 1 – point 169 a (new)
Article 1 – paragraph 1 – point 169 a (new)
Directive 2006/112/EC
Article 404
Article 404
(169 a)Article 404 Every four years starting from the adoption of this Directive, the Commission shall, on the basis of information obtained from the Member States, present a reportis replaced by the following "Article 404 By two years after the date of entry into force of this Directive, and every three years thereafter, the Commission shall forward to the European Parliament and to the Council on the operation of the common system of VAT in the Member States and, in particular, on the operation of the transitional arrangements for taxing trade between Member States. That report shall be accompanied, where appropriate, by proposals concerning the definitive arrangements. a report on national practices as regards the imposition of administrative and criminal penalties on legal and natural persons found guilty of VAT fraud. The Commission shall work with the competent national and European authorities to follow up, if appropriate, the recommendations designed to bring about a minimum degree of harmonisation. Every three years, each Member State shall submit a report assessing the effectiveness of the VAT fraud monitoring system to the Commission, which shall forward it to OLAF." Or. en (https://eur-lex.europa.eu/legal-content/EN/ALL/?uri=CELEX:32006L0112)
Amendment 72 #
Proposal for a directive
Article 1 – paragraph 1 – point 173 a (new)
Article 1 – paragraph 1 – point 173 a (new)
Directive 2006/112/EC
Article 411a
Article 411a
(173 a)The following new Article 411a is inserted: "Article 411a By 1 June 2020, the Commission, in cooperation with the Member States, shall establish a comprehensive, multilingual and publicly accessible Union VAT Web Information Portal on which businesses and consumers can quickly and effectively obtain accurate information on VAT rates – including which goods or services benefit from reduced rates or exemptions – and all relevant information on the implementation of the definitive VAT system in the different Member States. In complement to the Portal, an automated notification mechanism shall be set up. That mechanism shall ensure automatic notifications to tax payers on changes and updates to the VAT rates of Member States. Such automatic notifications shall be activated before the change becomes applicable and at the latest five days after the decision has been taken."
Amendment 73 #
Proposal for a directive
Article 1 a (new)
Article 1 a (new)
Regulation (EU) No 904/2010
Article 34
Article 34
Article 34 1. Member States shall participate in the Eurofisc working fields of their 1 a (new) Amendment to Regulation (EU) No 904/2010 Article 34 is replaced by the following: "Article 34 1. The Commission shall provide Eurofisc with the necessary techoniceal and may also decide to terminate their participation thereinlogistical support. The Commission shall have access to the information referred to in Article 1, which may be exchanged over Eurofisc, for the circumstances provided for in Article 55(2). 2. Member States shaving chosen to take partll participate in athe Eurofisc working fields and Member States shall actively participate in the multilateral exchange of targeted information between all participating Member Statesinformation. 3. Eurofisc working field coordinators may, on their own initiative or on request, forward relevant information on the most serious cross-border VAT offences to Europol and the European Anti-Fraud Office (‘OLAF’). 34. Information exchanged shall be confidential, as provided for in Article 55. Eurofisc working field coordinators may ask Europol and OLAF for relevant information. Eurofisc working field coordinators shall make the information received from Europol and OLAF available to the other participating Eurofisc liaison officials; this information shall be exchanged by electronic means." Or. en (https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32010R0904)
Amendment 74 #
Proposal for a directive
Article 1 b (new)
Article 1 b (new)
Regulation (EU) No 904/2010
Article 49a
Article 49a
Article 1 b Amendment to Regulation (EU) No 904/2010 (2) The following new Article 49a is added: "Article 49a Member States and the Commission shall establish a common system of collecting statistics on intra-Community VAT fraud and involuntary non-compliance and shall publish on a yearly basis national estimates of VAT losses resulting from that fraud, as well as estimates for the Union as a whole. The Commission shall adopt, by means of implementing acts, the practical arrangements for such a statistical system. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 58(2)."
Amendment 75 #
Proposal for a directive
Article 2 a (new)
Article 2 a (new)
Article 2 a Customs transit system Two years after the expiry of the transposition date of this Directive, the Commission shall submit a report to the European Parliament and the Council on the consequences of the introduction of the definitive system on the customs transit system in the European Union. The Commission shall propose, where appropriate, amendments to the relevant EU legislation, including this directive.