BETA

Activities of Thierry CORNILLET related to 2017/0248(CNS)

Shadow reports (1)

2016/11/22
Committee: ECON
Dossiers: 2017/0248(CNS)
Documents: PDF(737 KB) DOC(101 KB)

Amendments (12)

Thierry CORNILLET

Proposal for a regulation
Recital 2

(2) ~~Carrying out a~~An administrative enquiry is often necessary to combat VAT fraud, in particular when the taxable person is not established in the Member States where the tax is due. To ensure the proper enforcement of VAT ~~and~~, to avoid duplication of work and to reduce the administrative burden ofn tax authorities and business~~, where at least two Member States consider that~~es, an administrative enquiry needs to be carried out into the amounts declared by a taxable person ~~non-~~who is not established on their territory but is taxable therein~~, is necessary, t~~. The Member State where the taxable person is established ~~should~~must undertake the enquiry and the requiring Member State~~s should~~(s) must assist the Member State of establishment by actively taking part ~~actively~~ in the enquiry.

2018/05/24
Committee: ECON

Thierry CORNILLET

Proposal for a regulation
Article 1 – paragraph 1 – point 1 – point b

Regulation (EU) No 904/2010
Article 7 – paragraph 4 – subparagraph 1

The request referred to in paragraph 1 may contain a reasoned request for a specific administrative enquiry. The requested authority shall undertake the administrative enquiry in coordination with the requesting authority. The tools and procedures refeWhere the competent authority of a Member State considers that an administrative enquiry is required, it shall submit a reasoned request. The requested authority shall not refuse to undertake that enquiry and, if the information is already available, the requested authority shall supply it to the requesting authorities without delay. If the requesting Member State is not satisfied with the information received, it shall inform the requested Member State that it is to press ahead with the administrative inquiry. That administrative enquiry shall be carried tout in ~~Articles 28 to 30 of this Regulation may be used. I~~accordance with the rules in force in the requested Member State by officials of the requesting and requested authorities. The officials of the requesteding authority ~~takes the view that no administrative enquiry is necessary, it shall immediately inform~~shall exercise the same powers of inspection as those conferred on officials of the requested authority. The officials of the requesting authority shall, in particular, have access to the same premises and documents as the officials of the request~~ing~~ed authority ofor the ~~reasons thereof~~sole purpose of carrying out the administrative enquiry.

2018/05/24
Committee: ECON

Thierry CORNILLET

Proposal for a regulation
Article 1 – paragraph 1 – point 1 – point b

Regulation (EU) No 904/2010
Article 7 – paragraph 4 – subparagraph 2

Notwithstanding the first subparagraph, an enquiry into the amounts declared by a taxable person established in the Member State of the requested authority and which are taxable in the Member State of the requesting authority, may be refused solely on any of the following grounds: (a) Article 54(1), assessed by the requested authority in conformity with a statement of best practices concerning the interaction of this paragraph and Article 54(1), to be adopted in accordance with the procedure provided for in Article 58(2); (b) on the grounds provided for in paragraphs 2, 3 and 4 of Article 54; (c) on the grounds that the requested authority had already supplied the requesting authority with information on the same taxable person as a result of an administrative enquiry held less than two years previously.deleted on the grounds provided for in

2018/05/24
Committee: ECON

Thierry CORNILLET

Proposal for a regulation
Article 1 – paragraph 1 – point 1 – point b

Regulation (EU) No 904/2010
Article 7 – paragraph 4 – subparagraph 2 – point a

(a) on the grounds provided for in Article 54(1), assessed by the requested authority in conformity with a statement of best practices concerning the interaction of this paragraph and Article 54(1), to be adopted in accordance with the procedure provided for in Article 58(2);deleted

2018/05/24
Committee: ECON

Thierry CORNILLET

Proposal for a regulation
Article 1 – paragraph 1 – point 1 – point b

Regulation (EU) No 904/2010
Article 7 – paragraph 4 – subparagraph 2 – point b

~~(b) on the grounds provided for in paragraphs 2, 3 and 4 of Article 54;~~deleted

2018/05/24
Committee: ECON

Thierry CORNILLET

Proposal for a regulation
Article 1 – paragraph 1 – point 1 – point b

Regulation (EU) No 904/2010
Article 7 – paragraph 4 – subparagraph 2 – point c

(c) on the grounds that the requested authority had already supplied the requesting authority with information on the same taxable person as a result of an administrative enquiry held less than two years previously.deleted

2018/05/24
Committee: ECON

Thierry CORNILLET

Proposal for a regulation
Article 1 – paragraph 1 – point 1 – point b

Regulation (EU) No 904/2010
Article 7 – paragraph 4 – subparagraph 3

Where the requested authority refuses an administrative enquiry referred to in the second subparagraph on the grounds set out in points (a) or (b), it shall nevertheless provide to the requesting authority the dates and values of any relevant supplies made by the taxable person in the Member State of the requesting authority over the previous two years.deleted

2018/05/24
Committee: ECON

Thierry CORNILLET

Proposal for a regulation
Article 1 – paragraph 1 – point 1 – point b

Regulation (EU) No 904/2010
Article 7 – paragraph 4 – subparagraph 4

Where the competent authorities of at least two Member States consider that an administrative enquiry is required, the requested authority shall not refuse to undertake that enquiry. Member States shall ensure that arrangements are put in place between those requesting authorities and the requested authority whereby officials authorised by the requesting authorities shall take part in the administrative enquiry carried out in the territory of the requested authority with a view to collecting the information referred to in the second subparagraph. Such administrative enquiry shall be carried out jointly by the officials of the requesting and requested authorities. The officials of the requesting authorities shall exercise the same powers of inspection as those conferred on officials of the requested authority. The officials of the requesting authorities shall have access to the same premises and documents as the officials of the requested authority for the sole purpose of carrying out the administrative enquiry.’;deleted

2018/05/24
Committee: ECON

Thierry CORNILLET

Proposal for a regulation
Article 1 – paragraph 1 – point 2 a (new)

Regulation (EU) No 904/2010
Article 14 – paragraph 1 – subparagraph 2

(2a) The second subparagraph of Article 14(1) is replaced by the following: ‘A Member State may abstain from taking part in the automatic exchange of information with respect to one or more categories where the collection of information for such exchange would require the imposition of ~~new~~disproportionate obligations on persons liable for VAT or would impose a disproportionate administrative burden on the Member State.’

2018/05/24
Committee: ECON

Thierry CORNILLET

Proposal for a regulation
Article premier – paragraph 1 – point 8 – point a

Regulation (UE) No 904/2010
Article 28 – paragraph 2a

2a. By agreement between the requesting authority and the requested authority, and in accordance with the arrangements laid down by the latter, officials authorised by the requesting authority may, with a view to collecting and exchanging the information referred to in Article 1, take part in the administrative enquiries carried out in the territory of the requested Member State. Such administrative enquiries shall be carried out jointly by the officials of the requesting and requested authorities. The officials of the requesting authority shall exercise the same powers of inspection as those conferred on officials of the requested authority. The officials of the requesting authorit~~ies~~y shall have access to the same premises and documents as the officials of the requested authority for the sole purpose of carrying out the administrative enquiry. By agreement between the requesting authority and the requested authority, and in accordance with the arrangements laid down by the requested authority, both authorities may draft a common audit report.

2018/05/24
Committee: ECON

Thierry CORNILLET

Proposal for a regulation
Article premier – paragraph 1 – point 14 – point c

Regulation (EU) No 904/2010
Article 36 – paragraph 3

3. Eurofisc working field coordinators may ~~forward~~, on their own initiative or on request, ~~some of the collated and processed information~~forward relevant information on the most serious VAT offences to Europol and the European Anti-Fraud Office (‘OLAF’), as agreed by the working field participants.

2018/05/24
Committee: ECON

Thierry CORNILLET

Proposal for a regulation
Article premier – paragraph 1 – point 14 – point c

Règlement (UE) No 904/2010
Article 36 – paragraph 4

4. 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.

2018/05/24
Committee: ECON