Legal provisions of COM(2017)567 - Amendment of Regulation (EU) No 904/2010 as regards the certified taxable person - Main contents
Please note
This page contains a limited version of this dossier in the EU Monitor.
dossier | COM(2017)567 - Amendment of Regulation (EU) No 904/2010 as regards the certified taxable person. |
---|---|
document | COM(2017)567 ![]() |
date | October 2, 2018 |
Article 1
Amendments to Regulation (EU) No 904/2010
Regulation (EU) No 904/2010 is amended as follows:
(1) | Article 7 is amended as follows:
|
(2) | in Article 13, paragraph 3 is replaced by the following: ‘3. The information shall be forwarded by means of standard forms except in the cases referred to in Article 50 or in specific cases when the respective competent authorities deem other secure means more appropriate and agree to use them. The Commission shall adopt by means of implementing acts the standard forms. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 58(2).’; |
(3) | Article 17 is amended as follows:
|
(4) | Article 21 is amended as follows:
|
(5) | the following Article is inserted: ‘Article 21a 1. Every Member State shall grant the competent authority of any other Member State automated access to the following information in relation to national vehicle registrations:
2. Access to the information referred to in paragraph 1 shall be granted under the following conditions:
3. The Commission shall determine by means of implementing acts the data elements and the technical details concerning the automated enquiry of the information referred to in paragraph 1 of this Article and the practical arrangements as regards the conditions provided for in paragraph 2 of this Article in order to enable the Member State providing the information to identify the Eurofisc liaison official accessing the information. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 58(2).’; |
(6) | Article 24 is replaced by the following: ‘Article 24 Where, for the purposes of Articles 17 to 21a, the competent authorities of the Member States exchange information by electronic means, they shall take all measures necessary to ensure compliance with Article 55. Member States shall be responsible for all necessary developments to their systems to permit the exchange of that information using the CCN/CSI network or any other similar secure network used to exchange the information referred to in Article 21a by electronic means.’; |
(7) | the title of Chapter VII is replaced by the following: ‘PRESENCE IN ADMINISTRATIVE OFFICES AND DURING ADMINISTRATIVE ENQUIRIES AND ADMINISTRATIVE ENQUIRIES CARRIED OUT JOINTLY’; |
(8) | Article 28 is amended as follows:
|
(9) | Article 33 is amended as follows:
|
(10) | in Article 34, paragraph 2 is replaced by the following: ‘2. Member States having chosen to take part in a Eurofisc working field shall actively participate in the multilateral exchange and the joint processing and analysis of targeted information on cross-border fraud between all participating Member States and in the coordination of any follow-up actions.’; |
(11) | Article 35 is replaced by the following: ‘Article 35 The Commission shall provide Eurofisc with technical and logistical support. The Commission shall not have access to the information referred to in Article 1, which may be exchanged over Eurofisc, except in the circumstances provided for in Article 55(2).’; |
(12) | Article 36 is amended as follows:
|
(13) | Article 37 is replaced by the following: ‘Article 37 The Eurofisc chairperson shall submit an annual report on the activities of all of the working fields to the Committee referred to in Article 58(1). The Commission shall adopt by means of implementing acts the procedural arrangements in relation to Eurofisc. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 58(2).’; |
(14) | in Article 48(1), the following subparagraphs are added: ‘Where the Member State of establishment becomes aware that a taxable person making a request for refund of VAT, in accordance with Article 5 of Directive 2008/9/EC, has tax liabilities in that Member State of establishment, it may request the consent of the taxable person for the transfer of the VAT refund directly to this Member State in order to discharge the outstanding tax liabilities. Where the taxable person consents to this transfer, the Member State of establishment shall inform the Member State of refund of the amount regarding which the consent is obtained and the Member State of refund on behalf of the taxable person shall transfer this amount to the Member State of establishment. The Member State of establishment shall inform the taxable person whether the amount transferred amounts to either a full or a partial discharge of the tax liability in accordance with its national law and administrative practices. However, the transfer of the VAT refund to the Member State of establishment shall not affect the right of the Member State of refund to recover the liabilities that the taxable person has in the latter Member State. Where the tax liabilities in the Member State of establishment are disputed, the transfer of the refund amounts can be used by the Member State of establishment as a retention measure, with the consent of the taxable person, in so far as an effective judicial review is ensured in that Member State.’; |
(15) | the title of Chapter XIII is replaced by the following: ‘RELATIONS WITH THE COMMISSION AND OTHER INSTITUTIONS, BODIES, OFFICES AND AGENCIES OF THE UNION’; |
(16) | in Article 49, the following paragraph is inserted: ‘2a. The Member States may communicate to OLAF relevant information to enable it to consider appropriate action in accordance with its mandate. Where that information was received from another Member State, the latter may require that the transmission of the information be subject to its prior agreement.’; |
(17) | Article 55 is amended as follows:
|
(18) | in Article 58, paragraph 2 is replaced by the following: ‘2. Where reference is made to this paragraph, Article 5 of Regulation (EU) No 182/2011 of the European Parliament and of the Council (*3) shall apply. (*3) Regulation (EU) No 182/2011 of the European Parliament and of the Council of 16 February 2011 laying down the rules and general principles concerning mechanisms for control by Member States of the Commission's exercise of implementing powers (OJ L 55, 28.2.2011, p. 13).’;" |
(19) | Annex I is deleted. |
Article 2
Amendments to Regulation (EU) 2017/2454
Article 1 of Regulation (EU) 2017/2454 is amended as follows:
(1) | point 5 is replaced by the following:
|
(2) | point 8 is deleted. |
Article 3
Entry into force and application
This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
Points (3) (a), (b) and (c), points (4) (a), (c) and (e) and points (5), (6) and (14) of Article 1 shall apply from 1 January 2020.
This Regulation shall be binding in its entirety and directly applicable in all Member States.