2 Amendments of Jean-Pierre AUDY related to 2013/0343(CNS)
Amendment 11 #
Proposal for a directive
Article 1 – paragraph 1 – point 6
Article 1 – paragraph 1 – point 6
Directive 2006/112/CE
Article 250 – paragraphe 2
Article 250 – paragraphe 2
Member States shall allow corrections to be made to the standard VAT return and shall set the time period in respect of which such corrections may be made. Genuine errors may be corrected without penalty within three months.
Amendment 13 #
Proposal for a directive
Article 3 – paragraph 1
Article 3 – paragraph 1
This Directive shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union. It shall be made available, in consolidated form with the Directive which it amends, within three months of its publication.