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Návrh SMERNICA RADY, ktorou sa mení smernica 2006/112/ES, pokiaľ ide o pravidlá v oblasti DPH týkajúce sa zdaniteľných osôb, ktoré uľahčujú predaj dovážaného tovaru na diaľku, a o uplatňovanie osobitnej úpravy pre predaj tovaru na diaľku dovážaného z tretích území alebo tretích krajín a osobitných úprav pre priznávanie a platbu DPH pri dovoze
Initiative summary:
The aim of the initiative is to revise the Union Customs Code to strengthen the legal framework for customs and make it suitable to address the challenges that have emerged in the recent years. New business models and technological developments require revised provisions in particular on e-commerce operations, risk management, data analytics capabilities and protection of the internal market from goods imported from third countries that are not compliant with the EU legislation.