10 Amendments of Anneliese DODDS related to 2016/2033(INI)
Amendment 99 #
Motion for a resolution
Paragraph 12 a (new)
Paragraph 12 a (new)
12a. Notes that the current VAT system, with its three tier approach of a minimum rate, a list of reduced rates and a list of zero rates, offers the worst of all worlds: a system which is complicated for businesses and consumers to navigate, but at the same time one which leaves Member States with no flexibility to adapt to the specificities of their national markets;
Amendment 102 #
Motion for a resolution
Paragraph 12 b (new)
Paragraph 12 b (new)
12b. Calls therefore on the European Commission to pursue Option 2 ('Abolition of the list') as set out in its action plan on VAT, which would maintain the principle of the overall 15% standard rate while giving Member States the flexibility to manage national markets and to offer a 0% VAT rate on items such as sanitary products and renewable energy products;
Amendment 104 #
Motion for a resolution
Paragraph 12 c (new)
Paragraph 12 c (new)
12c. Points out that the Commission makes clear that under Option 2 Member States would remain constrained by EU legislation, such as single market or competition rules, and the EU's economic governance framework; highlights moreover that the Commission's proposal states that Option 2 would require safeguards to be put in place to avoid unfair tax competition within the single market, while also guaranteeing legal certainty and reducing compliance costs; notes in addition that the Commission proposal ensures that the freedom to set VAT rates would thus be accompanied by a number of basic rules framing the cases in which reduced rates may be applied;
Amendment 105 #
Motion for a resolution
Paragraph 13
Paragraph 13
Amendment 115 #
Motion for a resolution
Paragraph 14
Paragraph 14
Amendment 120 #
Motion for a resolution
Paragraph 15
Paragraph 15
Amendment 133 #
Motion for a resolution
Paragraph 16
Paragraph 16
Amendment 144 #
Motion for a resolution
Paragraph 17
Paragraph 17
Amendment 194 #
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; notes that in order to do so they must be properly resourced;
Amendment 199 #
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; notes that evidence from the e-commerce sector shows that even with the Mini One Stop Shop, small and micro-businesses can face a significant administrative burden under the new destination principle; welcomes therefore the proposal within the Commission's action plan on VAT to introduce a common EU-wide simplification measure (VAT threshold) to help small start-up e- commerce businesses, and calls on the Commission to introduce such a threshold as soon as possible; calls for a clear definition of which Member State is responsible for tax inspection in the case of cross-border transactions;