18 Amendments of Molly SCOTT CATO related to 2016/2033(INI)
Amendment 27 #
Motion for a resolution
Recital G
Recital G
G. whereas VAT is a tax on consumption that should only be levied on the final consumer so as to achieve a significant reduction in administthrough, as a general principle, a system of fractive and financial cosoned payments along the supply chain and reduce the possibility of fraud;
Amendment 44 #
Motion for a resolution
Paragraph 4
Paragraph 4
4. Objects to the narrowing down of the proposed improvements to parts ofTakes the view that improving the existing system is also important, and calls for fundamental reforms with a view to removing or at least substantially reducing the problems affecting it;
Amendment 50 #
Motion for a resolution
Paragraph 5
Paragraph 5
5. Takes the view that the Commission should examine all possible options equally without prejudging the outcome and should include them in the legislative proceselecting those options ensuring the application of a consistent and robust VAT system without distinction between Member States and between national VAT systems and cross border transactions;
Amendment 88 #
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 tax justice, sustainable consumption, gender equality, employment, growth, investment and competitiveness;
Amendment 111 #
Motion for a resolution
Paragraph 13
Paragraph 13
13. 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;
Amendment 117 #
Motion for a resolution
Paragraph 14
Paragraph 14
14. Notes that the current system of reduced VAT rates is incould be improved for greater efficientcy in terms of social policy and redistribution, as is confirmed by the Court of Auditors in its most recent report;
Amendment 126 #
Motion for a resolution
Paragraph 15
Paragraph 15
15. Takes the view that the complete 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 fraud;
Amendment 146 #
Motion for a resolution
Paragraph 17
Paragraph 17
17. Takes the view that the present complicated system could be considerably simplified if the goods and services eligible for reduced tax rates were determined jointly at EU level; while allowing Member States to adopt reduced, super- reduced or zero rates on a limited set of goods, that they are free to choose, provided that this does not create risks of unfair competition;
Amendment 150 #
Motion for a resolution
Paragraph 17 a (new)
Paragraph 17 a (new)
17a. Calls on the Commission to submit a proposal for agreeing on general principles covering the use of reduced, super-reduced or zero rates for specific products which demonstrate benefits for the environment, human health, or social wellbeing, while conversely applying the standard rate, as a minimum, to those products, which are most harmful for the environment and human health;
Amendment 153 #
Motion for a resolution
Paragraph 17 b (new)
Paragraph 17 b (new)
17b. 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 154 #
Motion for a resolution
Paragraph 17 c (new)
Paragraph 17 c (new)
17c. Highlights the #EndTamponTax campaign across Europe, which calls for zero rates on tampons, towels and other sanitary products; calls on Member States that don't already apply reduced rates to do so on these items, and for the freedom of Member States to apply super-reduced, exemptions or zero rates to these items; calls for all reductions in price to be passed on to the consumer;
Amendment 163 #
Motion for a resolution
Paragraph 19
Paragraph 19
19. Calls on the Member States to apply as a general principle VAT equally to private and public companies in areas in which they actually compete with each other with the exclusion of services of general economic interest, of cases where the public service is provided below market prices or when there are particular reasons justifying the different treatment;
Amendment 173 #
Motion for a resolution
Paragraph 20
Paragraph 20
20. Notes that the application of a general reverse charge procedure might enable cross-border carousel fraud to be largely eradicated and would significantly reduce thebut other types of fraud are likely to arise, especially at retail level, while it is uncertain whether SMEs administrativeon costs for SMEswill actually decrease;
Amendment 181 #
Motion for a resolution
Paragraph 21
Paragraph 21
Amendment 195 #
Motion for a resolution
Paragraph 22
Paragraph 22
22. Takes the view that national tax administrations must take greater responsibility for ensuring tax compliance and reducing opportunities for evasion in the reverse charge procedure and in the general implementation of the country-of- destination principle;
Amendment 200 #
Motion for a resolution
Paragraph 23
Paragraph 23
23. Notes that a 'one-stop shop' is essential if the country-of-destination principle is to be imposed and made less prone to fraud; calls for improving the one-stop shop based on the current experience of the Mini One Stop Shops for digital products, and providing adequate assistance to SMEs dealing with this tool; calls for a clear definition of which Member State is responsible for tax inspection in the case of cross-border transactions;
Amendment 207 #
Motion for a resolution
Paragraph 24
Paragraph 24
24. Calls for all proposals to be studied in order to keep turnover tax for companiesminimise the administrative burden, in particular for SMEs, cost- neutral as far as possible and to minimise the administrative burden; support the Commission proposal to introduce a VAT-free threshold of €100,000 to help start-ups and microbusinesses and extend it to all sectors;
Amendment 233 #
Motion for a resolution
Paragraph 27
Paragraph 27
27. Takes the view that the VAT reform plans announced by the Commission in the action programme must be subject to comprehensive and qualitatively-sound impact assessments with input from science, tax administrations, SMEs and companies in the EU;