10 Amendments of Molly SCOTT CATO related to 2016/0370(CNS)
Amendment 14 #
Proposal for a directive
Recital -1 (new)
Recital -1 (new)
(-1) The VAT gap in the Union was around €170 billion in 2013 and cross- border fraud amounts to a VAT revenue loss of around €50 billion a year in the Union, making VAT an important issue to be addressed at Union level and the adoption of a definitive VAT regime based on the destination principle even more urgent.
Amendment 15 #
Proposal for a directive
Recital 3 a (new)
Recital 3 a (new)
(3a) While the assessment of the Mini- One Stop Shop (MOSS) is largely positive, 99% of the VAT revenue processed via the MOSS is declared by only 13 % of the business registered, demonstrating the need for Member States to promote the MOSS to a wider range of small and medium enterprises, in order overcome barriers to cross-border e-commerce.
Amendment 16 #
Proposal for a directive
Recital 3 b (new)
Recital 3 b (new)
(3b) The current MOSS system means that certain Member States still require businesses to submit both a national VAT return, even in those cases where businesses are below national VAT thresholds, and an EU VAT MOSS return, resulting in unnecessary compliance costs. The Commission should create a harmonised VAT administration system, whereby businesses which are below the national VAT threshold, but exceed the MOSS threshold, are required to submit only one return concerning the VAT MOSS liability. Further to the creation of such a system, the simplification of this system should also be applicable to the claiming back of VAT paid on business purchases relevant to the sale of VAT MOSS related goods.
Amendment 18 #
Proposal for a directive
Recital 7
Recital 7
(7) The realisation of the internal market, globalisation, and technological change have resulted in an explosive growth of electronic commerce and, hence, of distance sales of goods, both supplied from one Member State to another and from third territories or third countries to the Community. The relevant provisions of Directives 2006/112/EC and 2009/132/EC should be adapted to this evolution, taking into account the principle of taxation at destination, the need to protect Member States' tax revenue, to create a level playing field for the businesses concerned and to minimise burdens on them. The special scheme for telecommunications, broadcasting or electronically supplied services supplied by taxable persons established within the Community but not in the Member State of consumption should therefore be extended to intra- Community distance sales of goods and a similar special scheme should be introduced for distance sales of goods imported from third territories or third countries. Luxembourg and Ireland currently collect the majority of VAT revenue collected under the Union scheme of the MOSS system (70% in 2015). Therefore, Member States should take steps towards more harmonised VAT rates in the future in order to fight tax dumping in the area of indirect taxation.
Amendment 22 #
Proposal for a directive
Recital 13 a (new)
Recital 13 a (new)
(13a) MOSS audit guidelines encourage close cooperation of Member States on audit but greater coordination when auditing cross-border businesses using the VAT system is necessary to ensure higher compliance rates. Member States should create a European MOSS audit team with coordinating and advising functions to the Member States. In addition, the Commission should present a legislative proposal to include current audit guidelines into binding legislation.
Amendment 26 #
Proposal for a directive
Article 1 – paragraph 1 – point 1 a (new)
Article 1 – paragraph 1 – point 1 a (new)
Directive 2006/112/EC
Article 34 – paragraph 1
Article 34 – paragraph 1
(1a) In Article 34, the first paragraph is replaced by the following: " 1. Provided the following conditions are met, Article 33 shall not apply to supplies of goods all of which are dispatched or transported to the same Member State, where that Member State is the Member State in which dispatch or transport of the goods ends: (a) the goods supplied are not products subject to excise duty; (b) the total value, exclusive of VAT, of such supplies effected under the conditions laid down in Article 33 within that Member State does not in any one calendar year exceed EUR 100 35,000 or the equivalent in national currency; (c) the total value, exclusive of VAT, of the supplies of goods, other than products subject to excise duty, effected under the conditions laid down in Article 33 within that Member State did not in the previous calendar year exceed EUR 100 35,000 or the equivalent in national currency. (http://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32006L0112&from=en)" Or. en
Amendment 27 #
Proposal for a directive
Article 1 – paragraph 1 – point 1 b (new)
Article 1 – paragraph 1 – point 1 b (new)
Directive 2006/112/EC
Article 34 – paragraph 2
Article 34 – paragraph 2
(1b) In Article 34, paragraph 2 is deleted.
Amendment 30 #
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
Article 58 – paragraph 2 – point c
(c) the total value, exclusive of VAT, of such supplies does not in the current calendar year exceed EUR 100 000, or the equivalent in national currency, and did not do so in the course of the preceding calendar year.
Amendment 33 #
Proposal for a directive
Article 1 – paragraph 1 – point 7 a (new)
Article 1 – paragraph 1 – point 7 a (new)
Directive 2006/112/EC
Article 404 a (new)
Article 404 a (new)
(7a) The following Article is inserted: "Article 404a By 31 December 2019, the Commission shall present a report to the European Parliament and the Council on the possibility to create EU MOSS audit teams in order to increase audit coordination for cross-border VAT payments among the Member States. This report shall also include recommendations as to whether a legislative proposal is necessary to implement audit guidelines into binding legislation."
Amendment 34 #
(c) the total value, exclusive of VAT, of the supplies covered by these provisions does not in the current calendar year exceed EUR 100 000, or the equivalent in national currency, nor did it do so in the course of the preceding calendar year.