Activities of Olle SCHMIDT 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 (2)
Amendment 7 #
Proposal for a directive
Article 6 – paragraph 2
Article 6 – paragraph 2
2. By agreement between the applicant authority and the requested authority and in accordance with the arrangements laid down by the latter, officials authorised by the applicant authority may, with a view to receiving information referred to in Article 4(1)this Directive, be present during administrative enquiries carried out in the territory of the requested Member State. Where officials of the applicant Member State are present during administrative enquiries pursuant to the first subparagraph, they may, where agreed upon, exercise the powers of inspection conferred on officials of the requested Member State, on condition that they exercise those powers in accordance with the laws, regulations or administrative provisions of the requested Member State. AWhere an agreement has been concluded between the Member States concerning the inspection powers vested in officials by the requested authority, any refusal of the person under investigation to respect the inspection measures of the officials of the applicant Member State shall be treated by the requested Member State as a refusal committed against its own officials.
Amendment 10 #
Proposal for a directive
Article 27
Article 27
Each Member State shall inform the Commission annually by 31 March at the latest of the following: (a) the number of requests for information, notification and recovery or for precautionary measures which it sends to each requested Member State and which it receives from each applicant Member State each year; (b) the amount of the claims for which recovery assistance is requested and the amounts recovered; (c) any other information that may be useful for evaluating the provision of mutual assistance under this Directive. The Commission shall work towards good cooperation between the Member States and shall continuously monitor any complaints of shortcomings in the exchange of information and assistance between the Member States with a view to recovery in accordance with this directive.