Activities of Brian HAYES related to 2016/2033(INI)
Plenary speeches (2)
Towards a definitive VAT system and fighting VAT fraud (A8-0307/2016 - Werner Langen)
Towards a definitive VAT system and fighting VAT fraud (debate)
Amendments (8)
Amendment 29 #
Motion for a resolution
Recital H
Recital H
H. whereas, although unanimity in the European Council is required for the definitive VAT system to be established, 23 years after the introduction of the VAT Directive, the so called ‘standstill derogations’ are outdated;
Amendment 55 #
Motion for a resolution
Paragraph 6
Paragraph 6
6. Notes that, over the last 23 years, the unanimity requirement in the Council has greatly hampered the necessary VAT reforms and that concerted effort concerted efforts between Member States are needed to reach agreement on a definitive VAT system;
Amendment 121 #
Motion for a resolution
Paragraph 15
Paragraph 15
15. Takes the view that the cComplete abolition of minimum tax rates as an alternative, as advocated by the Commission, might cause considerable distortions of competition and problems in the single market and can only be sanctioned if the reverse charge procedure is introduced for all levels and types of VAT and not only for individual sectors which are particularly susceptible to fraudmission should examine the various possible options to tackle the VAT gap and adapt the VAT system to the digital economy and the needs of SMEs as set out in the Commission's Action Plan;
Amendment 137 #
Motion for a resolution
Paragraph 16
Paragraph 16
16. Calls instead fofor an examination of whether a single list of reduced goods and services tocould be compiled which would allow far fewer exemptions than is currently the caseas an alternative to the current system of reduced VAT rates which could significantly improve efficiency of the VAT system;
Amendment 148 #
Motion for a resolution
Paragraph 17
Paragraph 17
17. Takes the view that the present complicated system could be considerably simplified if thsimplified if, in exceptional cases, some goods and services eligible for reduced tax rates were determined jointly at EU level;
Amendment 168 #
Motion for a resolution
Paragraph 20
Paragraph 20
Amendment 180 #
Motion for a resolution
Paragraph 21
Paragraph 21
Amendment 235 #
Motion for a resolution
Paragraph 28
Paragraph 28