# C_2018356EN.01020901.xml

| 4.10.2018 | EN | Official Journal of the European Union | C 356/209 |
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4.10.2018

EN

Official Journal of the European Union

C 356/209

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P8_TA(2017)0471

Value added tax obligations for supplies of services and distance sales of goods *

European Parliament legislative resolution of 30 November 2017 on the proposal for a Council directive amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods (COM(2016)0757 — C8-0004/2017 — 2016/0370(CNS))

(Special legislative procedure — consultation)

(2018/C 356/52)

The European Parliament,

| — | having regard to the Commission proposal to the Council (COM(2016)0757), |
| --- | --- |

—

having regard to the Commission proposal to the Council (COM(2016)0757),

| — | having regard to Article 113 of the Treaty on the Functioning of the European Union, pursuant to which the Council consulted Parliament (C8-0004/2017), |
| --- | --- |

—

having regard to Article 113 of the Treaty on the Functioning of the European Union, pursuant to which the Council consulted Parliament (C8-0004/2017),

| — | having regard to Rule 78c of its Rules of Procedure, |
| --- | --- |

—

having regard to Rule 78c of its Rules of Procedure,

| — | having regard to the report of the Committee on Economic and Monetary Affairs (A8-0307/2017), |
| --- | --- |

—

having regard to the report of the Committee on Economic and Monetary Affairs (A8-0307/2017),

| 1. | Approves the Commission proposal as amended; |
| --- | --- |

1.

| 2. | Calls on the Commission to alter its proposal accordingly, in accordance with Article 293(2) of the Treaty on the Functioning of the European Union; |
| --- | --- |

2.

| 3. | Calls on the Council to notify Parliament if it intends to depart from the text approved by Parliament; |
| --- | --- |

3.

| 4. | Asks the Council to consult Parliament again if it intends to substantially amend the Commission proposal; |
| --- | --- |

4.

| 5. | Instructs its President to forward its position to the Council, the Commission and the national parliaments. |
| --- | --- |

5.

Amendment 1

Proposal for a directive

Recital - 1 (new)

| Text proposed by the Commission | Amendment |
| --- | --- |
| | (-1) | The difference between expected VAT revenues and VAT actually collected (the ‘VAT gap’) in the Union was approximately EUR 152 billion in 2015 and cross-border fraud amounts to a VAT revenue loss in the Union of approximately EUR 50 billion a year, all of which makes VAT an important issue to be addressed at Union level and the adoption of a definitive VAT regime based on the destination principle essential. |

Text proposed by the Commission

Amendment

(-1)

The difference between expected VAT revenues and VAT actually collected (the ‘VAT gap’) in the Union was approximately EUR 152 billion in 2015 and cross-border fraud amounts to a VAT revenue loss in the Union of approximately EUR 50 billion a year, all of which makes VAT an important issue to be addressed at Union level and the adoption of a definitive VAT regime based on the destination principle essential.

Amendment 2

Proposal for a directive

Recital 3

| Text proposed by the Commission | Amendment |
| --- | --- |
| (3) | The assessment of those special schemes as introduced on 1 January 2015 has identified a number of areas for improvement. First, the burden for micro-businesses established in a Member State occasionally supplying such services to other Member States of having to comply with VAT obligations in Member States other than their Member State of establishment should be reduced. A Community-wide threshold should therefore be introduced up to which these supplies remain subject to VAT in their Member State of establishment. Second, the requirement of having to comply with the invoicing
  and record keeping
  requirements of all Member States to which supplies are made is very burdensome. Hence, to minimise burdens on business, the rules concerning invoicing
  and record keeping
  should be those applicable in the Member State of identification of the supplier making use of the special schemes. Third, taxable persons not established in the Community but having a VAT registration in a Member State (e.g. because they carry out occasional transactions subject to VAT in that Member State) can use neither the special scheme for taxable persons not established in the Community, nor the special scheme for taxable persons established in the Community. As a consequence, it is proposed that such taxable persons should be permitted to use the special scheme for taxable persons not established within the Community. |

Text proposed by the Commission

Amendment

(3)

The assessment of those special schemes as introduced on 1 January 2015 has identified a number of areas for improvement. First, the burden for micro-businesses established in a Member State occasionally supplying such services to other Member States of having to comply with VAT obligations in Member States other than their Member State of establishment should be reduced. A Community-wide threshold should therefore be introduced up to which these supplies remain subject to VAT in their Member State of establishment. Second, the requirement of having to comply with the invoicing
  and record keeping
  requirements of all Member States to which supplies are made is very burdensome. Hence, to minimise burdens on business, the rules concerning invoicing
  and record keeping
  should be those applicable in the Member State of identification of the supplier making use of the special schemes. Third, taxable persons not established in the Community but having a VAT registration in a Member State (e.g. because they carry out occasional transactions subject to VAT in that Member State) can use neither the special scheme for taxable persons not established in the Community, nor the special scheme for taxable persons established in the Community. As a consequence, it is proposed that such taxable persons should be permitted to use the special scheme for taxable persons not established within the Community.

| (3) | The assessment of those special schemes as introduced on 1 January 2015 has identified a number of areas for improvement. First, the burden for micro-businesses established in a Member State occasionally supplying such services to other Member States of having to comply with VAT obligations in Member States other than their Member State of establishment should be reduced. A Community-wide threshold should therefore be introduced up to which these supplies remain subject to VAT in their Member State of establishment. Second, the requirement of having to comply with the invoicing requirements of all Member States to which supplies are made is very burdensome. Hence, to minimise burdens on business, the rules concerning invoicing should be those applicable in the Member State of identification of the supplier making use of the special schemes. Third, taxable persons not established in the Community but having a VAT registration in a Member State (e.g. because they carry out occasional transactions subject to VAT in that Member State) can use neither the special scheme for taxable persons not established in the Community, nor the special scheme for taxable persons established in the Community. As a consequence, it is proposed that such taxable persons should be permitted to use the special scheme for taxable persons not established within the Community. |
| --- | --- |

(3)

The assessment of those special schemes as introduced on 1 January 2015 has identified a number of areas for improvement. First, the burden for micro-businesses established in a Member State occasionally supplying such services to other Member States of having to comply with VAT obligations in Member States other than their Member State of establishment should be reduced. A Community-wide threshold should therefore be introduced up to which these supplies remain subject to VAT in their Member State of establishment. Second, the requirement of having to comply with the invoicing requirements of all Member States to which supplies are made is very burdensome. Hence, to minimise burdens on business, the rules concerning invoicing should be those applicable in the Member State of identification of the supplier making use of the special schemes. Third, taxable persons not established in the Community but having a VAT registration in a Member State (e.g. because they carry out occasional transactions subject to VAT in that Member State) can use neither the special scheme for taxable persons not established in the Community, nor the special scheme for taxable persons established in the Community. As a consequence, it is proposed that such taxable persons should be permitted to use the special scheme for taxable persons not established within the Community.

Amendment 3

Proposal for a directive

Recital 3 a (new)

| Text proposed by the Commission | Amendment |
| --- | --- |
| | (3a) | While the assessment of the Mini-One Stop Shop (MOSS) has been largely positive, 99 % of the VAT revenue processed via the MOSS is declared by only 13 % of the businesses registered, demonstrating the need for Member States to promote the MOSS to a wider range of small and medium sized enterprises, in order to overcome barriers to cross-border e-commerce. |

Text proposed by the Commission

Amendment

(3a)

While the assessment of the Mini-One Stop Shop (MOSS) has been largely positive, 99 % of the VAT revenue processed via the MOSS is declared by only 13 % of the businesses registered, demonstrating the need for Member States to promote the MOSS to a wider range of small and medium sized enterprises, in order to overcome barriers to cross-border e-commerce.

Amendment 4

Proposal for a directive

Recital 9 a (new)

| Text proposed by the Commission | Amendment |
| --- | --- |
| | (9a) | This amending Directive could lead to an increase in administrative costs for small consignments, since relevant packages require a distinguishing mark indicating that the VAT import scheme has been used and the postal sector is required to sort the packages based on whether the VAT import scheme is used. Member States and the Commission should pay close attention to the impact on the postal sector. |

Text proposed by the Commission

Amendment

(9a)

This amending Directive could lead to an increase in administrative costs for small consignments, since relevant packages require a distinguishing mark indicating that the VAT import scheme has been used and the postal sector is required to sort the packages based on whether the VAT import scheme is used. Member States and the Commission should pay close attention to the impact on the postal sector.

Amendment 5

Proposal for a directive

Recital 14

| Text proposed by the Commission | Amendment |
| --- | --- |
| (14) | The date of application of the provisions of this Directive
  shall
  , where relevant, take account of the time needed to put in place the measures necessary to implement this Directive and for
  the
  Member States to adapt their IT system for registration and for declaration and payment of the VAT. |

Text proposed by the Commission

Amendment

(14)

The date of application of the provisions of this Directive
  shall
  , where relevant, take account of the time needed to put in place the measures necessary to implement this Directive and for
  the
  Member States to adapt their IT system for registration and for declaration and payment of the VAT.

| (14) | The date of application of the provisions of this Directive
  should
  , where relevant, take account of the time needed to put in place the measures necessary to implement this Directive and for Member States
  and businesses
  to adapt their IT system for registration and for declaration and payment of the VAT. |
| --- | --- |

(14)

The date of application of the provisions of this Directive
  should
  , where relevant, take account of the time needed to put in place the measures necessary to implement this Directive and for Member States
  and businesses
  to adapt their IT system for registration and for declaration and payment of the VAT.

Amendment 6

Proposal for a directive

Recital 17 a (new)

| Text proposed by the Commission | Amendment |
| --- | --- |
| | (17a) | The Commission's proposal is only a building block for closing the VAT gap; further measures are needed to effectively combat VAT fraud in the Union; |

Text proposed by the Commission

Amendment

(17a)

The Commission's proposal is only a building block for closing the VAT gap; further measures are needed to effectively combat VAT fraud in the Union;

Amendment 7

Proposal for a directive

Article 1 — paragraph 1 — point - 1 (new)

Directive 2006/112/EC

Article 14 — paragraph 3 a (new)

| Text proposed by the Commission | Amendment |
| --- | --- |
| | (-1) | In Article 14, the following paragraph is added:




  ‘3a.
     
  Where a taxable person, acting in its own name but on behalf of another person, participates in a distance sale of goods imported from third countries or territories in a consignment having an intrinsic value of less than EUR 150, or the equivalent in national currency, and has an annual turnover exceeding EUR 1 000 000 , or the equivalent in national currency, in the current calendar year, and including cases where a telecommunications network, an interface or a portal is used for the purpose of the distance sale, that taxable person shall be deemed to have received and supplied those goods itself.’ |

Text proposed by the Commission

Amendment

(-1)

‘3a.
     
  Where a taxable person, acting in its own name but on behalf of another person, participates in a distance sale of goods imported from third countries or territories in a consignment having an intrinsic value of less than EUR 150, or the equivalent in national currency, and has an annual turnover exceeding EUR 1 000 000 , or the equivalent in national currency, in the current calendar year, and including cases where a telecommunications network, an interface or a portal is used for the purpose of the distance sale, that taxable person shall be deemed to have received and supplied those goods itself.’

Amendment 8

Amendment 8

Proposal for a directive

Proposal for a directive

Article 1 — paragraph 1 — point 2

Article 1 — paragraph 1 — point 2

Directive 2006/112/EC

Article 58 — paragraph 2 — point b

| Text proposed by the Commission | Amendment |
| --- | --- |
| (b) | services are provided to customers located in any Member State other than the Member State referred to in point (a); |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

(b)

services are provided to customers located in any Member State other than the Member State referred to in point (a);

| (b) | services are provided to customers located in any Member State other than the Member State referred to in point (a);
  and |
| --- | --- |

(b)

services are provided to customers located in any Member State other than the Member State referred to in point (a);
  and

and

Amendment 9

Amendment 9

Proposal for a directive

Proposal for a directive

Article 1 — paragraph 1 — point 2

Article 1 — paragraph 1 — point 2

Directive 2006/112/EC

Article 58 — paragraph 2 — point c

| Text proposed by the Commission | Amendment |
| --- | --- |
| (c) | the total value, exclusive of VAT, of such supplies does not in the current calendar year exceed EUR
  10 000
  , or the equivalent in national currency, and did not do so in the course of the preceding calendar year. |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

(c)

the total value, exclusive of VAT, of such supplies does not in the current calendar year exceed EUR
  10 000
  , or the equivalent in national currency, and did not do so in the course of the preceding calendar year.

10 000

| (c) | the total value, exclusive of VAT, of such supplies does not in the current calendar year exceed EUR
  35 000
  , or the equivalent in national currency, and did not do so in the course of the preceding calendar year. |
| --- | --- |

(c)

the total value, exclusive of VAT, of such supplies does not in the current calendar year exceed EUR
  35 000
  , or the equivalent in national currency, and did not do so in the course of the preceding calendar year.

35 000

Amendment 10

Amendment 10

Proposal for a directive

Proposal for a directive

Article 1 — paragraph 1 — point 6

Article 1 — paragraph 1 — point 6

Directive 2006/112/EC

Article 369 — paragraph 2 — subparagraph 2

| Text proposed by the Commission | Amendment |
| --- | --- |
| ‘The Member State of identification shall determine the period throughout which those
  records shall be kept
  by the taxable person not established within the Community.’ | ‘Those
  records shall be kept
  for a period of five years from the end of the calendar year during which the transaction was carried out.’ |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

‘The Member State of identification shall determine the period throughout which those
  records shall be kept
  by the taxable person not established within the Community.’

‘Those
  records shall be kept
  for a period of five years from the end of the calendar year during which the transaction was carried out.’

Amendment 11

Amendment 11

Proposal for a directive

Proposal for a directive

Article 2 — title

Article 2 — title

| Text proposed by the Commission | Amendment |
| --- | --- |
| Amendments to Directive 2006/112/EC with effect from 1
  January
  2021. | Amendments to Directive 2006/112/EC with effect from 1
  April
  2021. |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

Amendments to Directive 2006/112/EC with effect from 1
  January
  2021.

January

Amendments to Directive 2006/112/EC with effect from 1
  April
  2021.

April

Amendment 12

Amendment 12

Proposal for a directive

Proposal for a directive

Article 2 — paragraph 1

Article 2 — paragraph 1

| Text proposed by the Commission | Amendment |
| --- | --- |
| With effect from 1
  January
  2021, Directive 2006/112/EC is amended as follows: | With effect from 1
  April
  2021, Directive 2006/112/EC is amended as follows: |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

With effect from 1
  January
  2021, Directive 2006/112/EC is amended as follows:

January

With effect from 1
  April
  2021, Directive 2006/112/EC is amended as follows:

April

Amendment 13

Amendment 13

Proposal for a directive

Proposal for a directive

Article 2 — paragraph 1 — point 6

Article 2 — paragraph 1 — point 6

Directive 2006/112/EC

Title V — Chapter 3a — Article 59c — paragraph 1 — point c

| Text proposed by the Commission | Amendment |
| --- | --- |
| (c) | the total value, exclusive of VAT, of the supplies covered by these provisions does not in the current calendar year exceed EUR
  10 000
  , or the equivalent in national currency, nor did it do so in the course of the preceding calendar year. |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

(c)

the total value, exclusive of VAT, of the supplies covered by these provisions does not in the current calendar year exceed EUR
  10 000
  , or the equivalent in national currency, nor did it do so in the course of the preceding calendar year.

10 000

| (c) | the total value, exclusive of VAT, of the supplies covered by these provisions does not in the current calendar year exceed EUR
  35 000
  , or the equivalent in national currency, nor did it do so in the course of the preceding calendar year. |
| --- | --- |

(c)

the total value, exclusive of VAT, of the supplies covered by these provisions does not in the current calendar year exceed EUR
  35 000
  , or the equivalent in national currency, nor did it do so in the course of the preceding calendar year.

35 000

Amendment 14

Amendment 14

Proposal for a directive

Proposal for a directive

Article 2 — paragraph 1 — point 7

Article 2 — paragraph 1 — point 7

Directive 2006/112/EC

Article 143 — paragraph 1 — point ca

| Text proposed by the Commission | Amendment |
| --- | --- |
| ‘(ca) | the importation of goods where the VAT is declared under the special scheme in Chapter 6, Section 4, of Title XII and where, at the latest upon lodging of the import declaration, the VAT identification number of the supplier or of the intermediary acting on his behalf allocated under Article 369q has been provided to the competent customs office in the Member State of importation;’ |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

‘(ca)

the importation of goods where the VAT is declared under the special scheme in Chapter 6, Section 4, of Title XII and where, at the latest upon lodging of the import declaration, the VAT identification number of the supplier or of the intermediary acting on his behalf allocated under Article 369q has been provided to the competent customs office in the Member State of importation;’

| ‘(ca) | the importation of goods where the VAT is declared under the special scheme in Chapter 6, Section 4, of Title XII and where, at the latest upon lodging of the import declaration, the VAT identification number of the supplier or of the intermediary acting on his behalf allocated under Article 369q has been provided to the competent customs office in the Member State of importation
  , while the Commission shall specify in an act the precise nature of the import declaration
  ;’ |
| --- | --- |

‘(ca)

the importation of goods where the VAT is declared under the special scheme in Chapter 6, Section 4, of Title XII and where, at the latest upon lodging of the import declaration, the VAT identification number of the supplier or of the intermediary acting on his behalf allocated under Article 369q has been provided to the competent customs office in the Member State of importation
  , while the Commission shall specify in an act the precise nature of the import declaration
  ;’

, while the Commission shall specify in an act the precise nature of the import declaration

Amendment 15

Amendment 15

Proposal for a directive

Proposal for a directive

Article 2 — paragraph 1 — point 21

Article 2 — paragraph 1 — point 21

Directive 2006/112/EC

Article 369b — paragraph 1

| Text proposed by the Commission | Amendment |
| --- | --- |
| Member States shall permit any taxable person carrying out intra-Community distance sales of goods and any taxable person not established in the Member State of consumption supplying services to a non-taxable person
  who
  is established or has his permanent address or usually resides
  in that Member State, to use this special scheme
  . This special scheme applies to all those goods or services supplied in the Community. | Member States shall permit any taxable person carrying out intra-Community distance sales of goods and any taxable person not established in the Member State of consumption supplying
  any
  services to a non-taxable person
  to use the special scheme under this chapter, regardless of where such non-taxable person
  is established or has his permanent address or usually resides. This special scheme applies to all those goods or services supplied in the Community. |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

Member States shall permit any taxable person carrying out intra-Community distance sales of goods and any taxable person not established in the Member State of consumption supplying services to a non-taxable person
  who
  is established or has his permanent address or usually resides
  in that Member State, to use this special scheme
  . This special scheme applies to all those goods or services supplied in the Community.

who

in that Member State, to use this special scheme

Member States shall permit any taxable person carrying out intra-Community distance sales of goods and any taxable person not established in the Member State of consumption supplying
  any
  services to a non-taxable person
  to use the special scheme under this chapter, regardless of where such non-taxable person
  is established or has his permanent address or usually resides. This special scheme applies to all those goods or services supplied in the Community.

any

to use the special scheme under this chapter, regardless of where such non-taxable person

Amendment 16

Amendment 16

Proposal for a directive

Proposal for a directive

Article 2 — paragraph 1 — point 29

Article 2 — paragraph 1 — point 29

Directive 2006/112/EC

Article 369l — paragraph 1 — point 5 a (new)

| Text proposed by the Commission | Amendment |
| --- | --- |
| | (5a) | The value of the goods, which may not exceed EUR 150 in accordance with this paragraph, shall be determined by the currency conversion pursuant to Article 53 of the Union Customs Code, provided that the goods are being traded in foreign currencies. |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

(5a)

(5a)

The value of the goods, which may not exceed EUR 150 in accordance with this paragraph, shall be determined by the currency conversion pursuant to Article 53 of the Union Customs Code, provided that the goods are being traded in foreign currencies.

Amendment 17

Amendment 17

Proposal for a directive

Proposal for a directive

Article 2 — paragraph 1 — point 30

Article 2 — paragraph 1 — point 30

Directive 2006/112/EC

Article 369y — paragraph 1

| Text proposed by the Commission | Amendment |
| --- | --- |
| Where the
  person for whom the imported goods in consignments of an intrinsic value not exceeding EUR 150 are destined does not opt
  for the
  application of the standard arrangements for
  importation of goods
  , including for the application of a reduced VAT rate in accordance with Article 94(2)
  , the Member State of importation shall permit the person presenting the goods to customs within the territory of the Community to make use of special arrangements for declaration and payment of import VAT in respect of goods for which the dispatch or transport ends in that Member State. | Where the
  special scheme referred to in Section 4 of Chapter 6 is not used
  for the importation of goods
  in consignments having an intrinsic value not exceeding EUR 150
  , the Member State of importation shall permit the person presenting the goods to customs
  on behalf of the person for whom the goods are destined
  within the territory of the Community to make use of special arrangements for declaration and payment of import VAT in respect of goods for which the dispatch or transport ends in that Member State. |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

Where the
  person for whom the imported goods in consignments of an intrinsic value not exceeding EUR 150 are destined does not opt
  for the
  application of the standard arrangements for
  importation of goods
  , including for the application of a reduced VAT rate in accordance with Article 94(2)
  , the Member State of importation shall permit the person presenting the goods to customs within the territory of the Community to make use of special arrangements for declaration and payment of import VAT in respect of goods for which the dispatch or transport ends in that Member State.

person for whom the imported goods in consignments of an intrinsic value not exceeding EUR 150 are destined does not opt

application of the standard arrangements for

, including for the application of a reduced VAT rate in accordance with Article 94(2)

Where the
  special scheme referred to in Section 4 of Chapter 6 is not used
  for the importation of goods
  in consignments having an intrinsic value not exceeding EUR 150
  , the Member State of importation shall permit the person presenting the goods to customs
  on behalf of the person for whom the goods are destined
  within the territory of the Community to make use of special arrangements for declaration and payment of import VAT in respect of goods for which the dispatch or transport ends in that Member State.

special scheme referred to in Section 4 of Chapter 6 is not used

in consignments having an intrinsic value not exceeding EUR 150

on behalf of the person for whom the goods are destined

Amendment 18

Amendment 18

Proposal for a directive

Proposal for a directive

Article 2 — paragraph 1 — point 30

Article 2 — paragraph 1 — point 30

Directive 2006/112/EC

Article 369z — paragraph 1 — point b

| Text proposed by the Commission | Amendment |
| --- | --- |
| (b) | the person
  presenting
  the goods to customs within the territory of the Community shall be responsible for collecting the VAT from the person for whom the goods are destined. |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

(b)

the person
  presenting
  the goods to customs within the territory of the Community shall be responsible for collecting the VAT from the person for whom the goods are destined.

presenting

| (b) | the person
  declaring
  the goods to customs within the territory of the Community shall be responsible for collecting the VAT from the person for whom the goods are destined. |
| --- | --- |

(b)

the person
  declaring
  the goods to customs within the territory of the Community shall be responsible for collecting the VAT from the person for whom the goods are destined.

declaring

Amendment 19

Amendment 19

Proposal for a directive

Proposal for a directive

Article 2 — paragraph 1 — point 30

Article 2 — paragraph 1 — point 30

Directive 2006/112/EC

Article 369z — paragraph 2

| Text proposed by the Commission | Amendment |
| --- | --- |
| 2.   Member States shall provide that the person
  presenting
  the goods to customs within the territory of the Community takes appropriate measures to ensure that the correct tax is paid by the person for whom the goods are destined. | 2.   Member States shall provide that the person
  declaring
  the goods to customs within the territory of the Community takes appropriate measures to ensure that the correct tax is paid by the person for whom the goods are destined. |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

2.   Member States shall provide that the person
  presenting
  the goods to customs within the territory of the Community takes appropriate measures to ensure that the correct tax is paid by the person for whom the goods are destined.

2.   Member States shall provide that the person
  declaring
  the goods to customs within the territory of the Community takes appropriate measures to ensure that the correct tax is paid by the person for whom the goods are destined.

Amendment 20

Amendment 20

Proposal for a directive

Proposal for a directive

Article 3 — paragraph 1

Article 3 — paragraph 1

| Text proposed by the Commission | Amendment |
| --- | --- |
| With effect from 1
  January
  2021, Title IV of Directive 2009/132/EC is deleted. | With effect from 1
  April
  2021, Title IV of Directive 2009/132/EC is deleted. |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

With effect from 1
  January
  2021, Title IV of Directive 2009/132/EC is deleted.

January

With effect from 1
  April
  2021, Title IV of Directive 2009/132/EC is deleted.

April

Amendment 21

Amendment 21

Proposal for a directive

Proposal for a directive

Article 4 — paragraph 1 — subparagraph 4

Article 4 — paragraph 1 — subparagraph 4

| Text proposed by the Commission | Amendment |
| --- | --- |
| They shall apply the provisions necessary to comply with Articles 2 and 3 of this Directive
  with
  from 1
  January
  2021. | They shall apply the provisions necessary to comply with Articles 2 and 3 of this Directive from 1
  April
  2021. |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

They shall apply the provisions necessary to comply with Articles 2 and 3 of this Directive
  with
  from 1
  January
  2021.

with

January

They shall apply the provisions necessary to comply with Articles 2 and 3 of this Directive from 1
  April
  2021.

April

---