14 Amendments of Benedek JÁVOR related to 2016/2033(INI)
Amendment 5 #
Draft opinion
Paragraph 1
Paragraph 1
1. Welcomes the new VAT action plan as a long overdue key initiative to foster and concur with the implementation of the political priority ‘A deeper and fairer internal market’ through the EU Digital Single Market Strategy and the Single EU VAT Area; stresses that establishment of a single European VAT area and tackling VAT gap and tax-fraud shall be an urgent priority for the EU and the Member States; emphasizes the need for a deeper and more equitable single market and in order to help promote tax justice, sustainable consumption, employment, growth, investment and competitiveness;
Amendment 8 #
Draft opinion
Paragraph 2
Paragraph 2
2. NoteRegrets that the new action plan includess unclear about the details of the further steps forward towards a more efficient and fraud-proof definitive regime;
Amendment 16 #
Draft opinion
Paragraph 3
Paragraph 3
3. Reminds the Commission to act on enhancing the effectiveness of VAT tax systems and on ensuring better compliance with VAT rules; welcomes the application of the ‘country of destination’ of the goods and services as the underlying principle of the definitive EU VAT system which willis expected to lead to the reduction of cross- border VAT fraud by EUR 40 billion per year; encourages the Commission to amend the VAT Directive to hold the importer jointly liable for VAT loss in the Member State of destination;
Amendment 19 #
Draft opinion
Paragraph 3 a (new)
Paragraph 3 a (new)
3 a. Calls for a change of the TFEU in order to introduce ordinary legislative procedure, with co-decision by Parliament and the Council, in the context of the VAT Directive; encourages the Commission to amend the VAT Directive to hold the importer jointly liable for VAT loss in the Member State of destination;
Amendment 20 #
Draft opinion
Paragraph 3 b (new)
Paragraph 3 b (new)
3 b. Support the Commission proposal for a single EU VAT area where VAT on a cross-border sale (goods or services) would be collected by the tax authority of the originating country, at the rate applicable in the country of consumption, and transferred to the country where the goods or services are ultimately consumed;
Amendment 22 #
Draft opinion
Paragraph 4
Paragraph 4
4. Notes that the current VAT system remains fragmented and creates significant administrative burdens, particularly for SMEs and online companies; calls on the Commission to propose amendments to the VAT Directive to enable a technologically neutral application of VAT rules, which will ensure that the physical and digital versions of a given product are treated in the same way; calls on the Commission to minimize unnecessary administrative burden in particular for SMEs; support the Commission proposal to introduce a VAT-free threshold to help start-ups and microbusinesses;
Amendment 24 #
Draft opinion
Paragraph 4 a (new)
Paragraph 4 a (new)
4 a. Notes that the current plethora of VAT rates causes great uncertainty for companies involved in cross-border trading; calls for increasing convergence in VAT rates, including the re- introduction of higher VAT rates on luxury goods and to those products, which are most harmful for the environment and human health;
Amendment 26 #
Draft opinion
Paragraph 4 b (new)
Paragraph 4 b (new)
4 b. Takes the view that additional revenue, arising from VAT rates differentiation, could be used to reduce direct taxation for low income earners to smooth negative distributional effects;
Amendment 27 #
Draft opinion
Paragraph 5
Paragraph 5
5. Calls on Member States to simplify their national tax systems and make them more consistent and robust so as to facilitate compliance, prevent, deter and sanction tax fraud and evasion, and boost the efficiency of VAT collection;
Amendment 30 #
Draft opinion
Paragraph 8
Paragraph 8
8. Calls on Member States to better coordinate their policies on reverse charge mechanisms in order to facilitate the exchange of information; calls on the Commission to further explore and better assess possibilities for extending the application of the VAT reverse charge mechanism to business-to- business supplies of goods, as it already applies to digital products and servicein order to prevent VAT fraud to arise in new forms instead of 'carousel fraud' and to prevent the increase of administrative burdens for SMEs;
Amendment 33 #
Draft opinion
Paragraph 9
Paragraph 9
9. Points out that the VAT gap and the estimated losses on VAT collection within the Union amounted to EUR 170 billion in 2015 and underlines the fact that in 13 of the 26 Member States examined in 2014, the average estimated VAT loss exceeded 15.2 %; calls on the Commission to make full use of its executive powers in order to both control and help the Member States; points out that effective action to reduce the VAT gap requires a concerted and multidisciplinary approach as this gap results not only from fraud but from a combination of factors, including bankruptcy and insolvency, statistical errors, late payment, tax evasion and tax avoidance; in order to better investigate and deter fraud reiterates its call on the Commission to swiftly promote legislation on the minimum level of protection for whistle-blowers in the EU and establish financial support for cross-border investigative journalism which clearly proved its effectiveness in the scandals of Luxleaks, Dieselgate and Panama papers;
Amendment 58 #
Draft opinion
Paragraph 17
Paragraph 17
17. Believes that OLAF and Europol should have access to VIES and Eurofisc data and that Member States should benefit from intelligence information supplied by these bodies in order to gain efficiency in their fight against organised crime operating at a transnational level; is of the opinion that OLAF needs to have clear competences and tools to investigate intra- Community VAT fraud;
Amendment 59 #
Draft opinion
Paragraph 18
Paragraph 18
18. Stresses that both the Directive on the fight against fraud to the Union’s financial interests by means of criminal law (PIF Directive) and the European Public Prosecutor’s Office Regulation (EPPO Regulation) would complement and strengthen the legal framework and would considerably reinforce the fight against fraud; reiterates Parliament’s stance on the urgent need to adopt the PIF Directive and the EPPO Regulation, with VAT included in their scope; emphasizes that excluding VAT from the scope of these proposals would represent a major step backwards, since VAT fraud is covered by the current legal framework, namely, the PIF Convention, as it was recently recalled by the ECJ in the Taricco-case (C-105/14 of 8 September 2015, Taricco);
Amendment 62 #
Draft opinion
Paragraph 19
Paragraph 19
19. Encourages the Commission and the Member States to be more active at international level and to strengthen cooperation with non-EU countries and enforce VAT collection, so as to establish standards of cooperation based chiefly on the principles of transparency, good governance and exchange of information; encourages Member States to exchange information received from non-EU countries among themselves in order to facilitate the enforcement of VAT collection particularly in e-commerce; .