12 Amendments of Dimitrios PAPADIMOULIS related to 2017/0251(CNS)
Amendment 33 #
Proposal for a directive
Recital 3 a (new)
Recital 3 a (new)
(3a) To shield interconnectedness, OSS for businesses should operate under common criteria, regulations and data management. That scheme should be available and accessible across the Union while appropriate technical support should be given to those Member States who need it.
Amendment 37 #
Proposal for a directive
Recital 6
Recital 6
(6) Given this demand and the fact that it will take several years for thea definitive VAT system for intra-Union trade has to be implementeddecided upon and implemented in a timely manner, these specific measures, intended to harmonise and simplify certain arrangements for businesses, are appropriate.
Amendment 39 #
Proposal for a directive
Recital 7
Recital 7
(7) The creation of the certified taxable person status is neededessential for the efficient application of the improvements to the Union VAT rules for cross-border transactions as well as for the gradual transition towards the definitive system for intra-Union trade. It is also needed in order to establish common rules and provisions that will result in certain fines and penalties for those who do not comply with them.
Amendment 41 #
Proposal for a directive
Recital 8
Recital 8
(8) In the current system no distinction is made between reliable and less reliable taxable persons as regards the VAT rules to be applied, which results in negative results in the way those persons are being treated by authorities. The granting of the certified taxable person status on the basis of certain objective criteria should enable the identification of those reliable taxable persons. This status would allow them to benefit from the application of certain fraud-sensitive rules not applicable to other taxable persons.
Amendment 42 #
Proposal for a directive
Recital 8
Recital 8
(8) In the current system no distinction is made between reliable and less reliable taxable persons as regards the VAT rules to be applied. The granting of the certified taxable person status on the basis of certain objective and mutual criteria should enable the identification of those reliable taxable persons and those who do not fully comply with the criteria. This status would allow them to benefit from the application of certain fraud-sensitive and user-friendly rules not applicable to other taxable persons.
Amendment 45 #
Proposal for a directive
Recital 9
Recital 9
(9) Access to the certified taxable person status should be based on criteria harmonised at Union level and therefore certification provided by one Member State should be valid in the whole Union. Moreover, the Commission should provide detailed, yet easy to use regulations and guidelines that will enhance the common understanding of harmonisation and administrative cooperation despite any burden for the authorities and will ensure the interoperability among Member States.
Amendment 57 #
Proposal for a directive
Article 1 – paragraph 1 – point 1
Article 1 – paragraph 1 – point 1
Directive 2006/112/EC
Article 13 a – paragraph 1 – subparagraph 1
Article 13 a – paragraph 1 – subparagraph 1
Any taxable person who has a place of business or a fixed establishment in the Community or in absence of place of business and fixed establishment has his permanent address or usual residence in the Community and who, in the course of his economic activity, carries out, or intends to carry out, any of the transactions referred to in Articles 17a, 20 and 21, or transactions in accordance with the conditions specified in Articles 138 and 138a may apply to the tax authorities for the status of certified taxable person.
Amendment 58 #
Proposal for a directive
Article 1 – paragraph 1 – point 1
Article 1 – paragraph 1 – point 1
Directive 2006/112/EC
Article 13 a – paragraph 2 – point a
Article 13 a – paragraph 2 – point a
(a) the absence of any serious infringement or repeated infringements of taxation rules and customs legislation in the last 10 years, as well as of any record of serious criminal offences relating to the economic activity of the applicant, regardless of whether the activity has taken place within the Union or elsewhere;
Amendment 61 #
Proposal for a directive
Article 1 – paragraph 1 – point 1
Article 1 – paragraph 1 – point 1
Directive 2006/112/EC
Article 13 a – paragraph 2 – point a a (new)
Article 13 a – paragraph 2 – point a a (new)
(aa) the absence of any record of serious criminal offences relating to the economic activity of the applicant, such as, but not limited to: (i) money laundering; (ii) tax evasion; (iii) mismanagement of Union funds and programmes; (iv) bankruptcy (insolvency) fraud; (v) tax avoidance; (vi) bribery and corruption;
Amendment 67 #
Proposal for a directive
Article 1 – paragraph 1 – point 1
Article 1 – paragraph 1 – point 1
Directive 2006/112/EC
Article 13 a – paragraph 3 – subparagraph 2
Article 13 a – paragraph 3 – subparagraph 2
However, the taxable persons mentioned under points (a) to (d) may be granted the status of a certified taxable person for the other economic activities that they carry out, under the precondition that the results of those activities do not interfere with the activities which excluded those taxable persons from being granted the status of a certified taxable person in the first place.
Amendment 73 #
Proposal for a directive
Article 1 – paragraph 1 – point 1 Directive 2006/112/EC
Article 1 – paragraph 1 – point 1 Directive 2006/112/EC
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 shall be initiated within 12 weeks of the announcement of the decision to the applicant.
Amendment 75 #
Proposal for a directive
Article 1 – paragraph 1 – point 1
Article 1 – paragraph 1 – point 1
Directive 2006/112/EC
Article 13 a – paragraph 6
Article 13 a – paragraph 6
6. TheA taxable person who has been granted the status of certified taxable person shall inform the tax authorities without delayin a period defined by the Member State concerned of any factor arising after the decision was taken, which may affect or influence the continuation of that status. Tax authorities shall reserve their right to apply strict infringement procedures against any concealment of such factors. The tax status shall be withdrawn by the tax authorities where the criteria set out in paragraph 2 are no longer met.