Activities of Hans-Peter MARTIN related to 2009/0007(CNS)
Plenary speeches (1)
Administrative cooperation in the field of taxation - Mutual assistance for the recovery of claims relating to taxes, duties and other measures - Reverse charge mechanism: goods and services susceptible to fraud - Promoting Good Governance in Tax Matters (debate)
Amendments (3)
Amendment 2 #
Proposal for a directive
Article 3 – paragraph 6 a (new)
Article 3 – paragraph 6 a (new)
6a. Each Member State shall develop appropriate control systems for its central liaison office, or for the liaison offices as liaison departments, in the interest of transparent and cost-efficient organisation, and shall to that end draw up a publicly accessible report in the context of an annual monitoring exercise.
Amendment 6 #
Proposal for a directive
Article 5
Article 5
The central liaison offices shall exchange information concerning refunds of taxes, other than value added tax, by the national tax authorities, if those refunds relate to persons established in another Member State and concern amounts exceeding EUR 103 000.
Amendment 8 #
Proposal for a directive
Article 12 – paragraph 3
Article 12 – paragraph 3
3. The entire amount of the claim that is recovered by the requested authority shall be remitted to the applicant Member State. within fourteen days.