Activities of Marco VALLI related to 2016/2033(INI)
Shadow opinions (1)
OPINION on Towards a definitive VAT system and fighting VAT fraud
Amendments (17)
Amendment 37 #
Draft opinion
Paragraph 11
Paragraph 11
11. Regrets that VAT fraud, and in particular the so-called ‘carousel’ or missing trader fraud, distorts competition and deprives national budgets of significant resources as well as being detrimental to the Union budget; is concerned that the Commission has no reliable data on VAT carousel fraud; calls on the Commission to make transnational carousel fraud a specific offence as such;
Amendment 39 #
Draft opinion
Paragraph 11 a (new)
Paragraph 11 a (new)
11a. Deplores the fact that there are no ways to penalise banks implicated in managing the financial affairs of persons who commit VAT fraud or are connected with organised crime; urges the Commission, therefore, to put forward an effective system of penalties, including a means to make banks and financial intermediaries cooperate in uncovering cases of transnational VAT fraud;
Amendment 40 #
Draft opinion
Paragraph 12
Paragraph 12
12. Urges the Commission to initiate the establishment of a common system to refine the estimation of the size of intra-EU VAT fraud by compiling intra-EU VAT fraud statistics, which would allow Member States to evaluate their performance against precise and reliable indicators related to the reduction of intra- EU VAT and the increasing of fraud detection and correlative tax recovery; takes the view that new auditing approaches such as the single audit or joint audits should be further extended for cross- border operations;
Amendment 46 #
Draft opinion
Paragraph 14
Paragraph 14
14. RNotes that most of the Member States visited do not have effective systems for cross-checking of customs and tax data and regrets that administrative cooperation between Member States on fighting VAT fraud is still not sufficient to cope with intra-EU VAT evasion and fraud mechanisms and to manage cross-border transactions or trading;
Amendment 48 #
Draft opinion
Paragraph 14
Paragraph 14
14. Regrets that administrative cooperation between Member States on fighting VAT fraud is still not sufficient to cope with intra-EU VAT evasion and fraud mechanisms and to manage cross-border transactions or trading; calls on the Member States to lay down effective, proportionate, and dissuasive penalties and improve the system currently used to exchange information;
Amendment 49 #
Draft opinion
Paragraph 15
Paragraph 15
15. Stresses the need to reinforce Eurofisc in order to speed up exchanges of information; points out that there are still problems as regards the accuracy, completeness, and timeliness of information; considers it necessary to link the actions and coordinate the strategies of national authorities and European bodies, such as Europol, Eurojust and OLAF, dealing with the fight against fraud, organised crime and money laundering; encourages all the stakeholders to further consider new models for sharing of information in real time in order to allow for prompt reactions or mitigating measures to combat existing or emerging new fraud schemes;
Amendment 52 #
Draft opinion
Paragraph 15 a (new)
Paragraph 15 a (new)
15a. Considers it essential for all Member States to participate in Eurofisc in each of its fields of activity, so as to enable effective measures to be taken to combat VAT fraud;
Amendment 54 #
Draft opinion
Paragraph 16 a (new)
Paragraph 16 a (new)
16a. Calls on the Commission to ensure that the Member States’ electronic customs clearance systems are capable of, and carry out, automatic checking of VAT identification numbers;
Amendment 61 #
Motion for a resolution
Paragraph 7
Paragraph 7
7. Notes that it is essential for the Member States to adopt a coordinated tax policycooperate in order to combat tax evasion and tax avoidance more effectively and finally close the existing ‘VAT gap’ and limit the resulting damage and distortions;
Amendment 69 #
Motion for a resolution
Paragraph 8
Paragraph 8
8. Takes the view that cooperation and information exchanges between the Member State tax authorities hasve been inadequate in the past and the activities of Eurofisc have to date failed achieve any satisfactory results;
Amendment 77 #
Motion for a resolution
Paragraph 9
Paragraph 9
9. Calls on the authorities responsible systematically to exchange tax,VAT and excise information in particular and to use all available technical means to record cross-border deliveries of goods and services to end- users;
Amendment 81 #
Motion for a resolution
Paragraph 9 a (new)
Paragraph 9 a (new)
9a. Calls on the Commission and the regulators to make the banking system accountable, for example through the establishment of an instrument obliging banks and financial intermediaries to cooperate in the detection of cross-border VAT fraud;
Amendment 86 #
Motion for a resolution
Paragraph 10
Paragraph 10
10. Supports the aim of the action plan to establish a single European VAT area to buttress a deeper and more equitable single market and in order to help promote employment, growth, investment and competitivenessrestore fiscal fairness and justice within the European Union;
Amendment 96 #
Motion for a resolution
Paragraph 11 a (new)
Paragraph 11 a (new)
11a. Calls for the establishment at European level of a single digital register that is transparent and accessible to the general public, including firms;
Amendment 98 #
Motion for a resolution
Paragraph 12
Paragraph 12
12. Calls for goods and services arising from technical developments in the digital world to be incorporated in the existing tax models when the VAT system decided upon is introduced, so that the system will be fit for the 21st century;
Amendment 142 #
Motion for a resolution
Paragraph 17
Paragraph 17
Amendment 222 #
Motion for a resolution
Paragraph 26
Paragraph 26
26. Calls in the short term for a comprehensive and publicly accessible internet portal for companies and end-users to find, clearly and easily, information on the VAT rates applicable to individual products and services in the Member States;