Activities of Cora van NIEUWENHUIZEN related to 2016/2033(INI)
Plenary speeches (2)
Towards a definitive VAT system and fighting VAT fraud (A8-0307/2016 - Werner Langen) NL
Towards a definitive VAT system and fighting VAT fraud (debate) NL
Amendments (15)
Amendment 2 #
Motion for a resolution
Citation 4 a (new)
Citation 4 a (new)
– having regards to the Report on the future of VAT (2011/2082(INI)),
Amendment 3 #
Motion for a resolution
Citation 4 b (new)
Citation 4 b (new)
– having regard to the proposal for a directive on the fight against fraud to the Union's financial interests by means of criminal law (COM(2012)0363),
Amendment 4 #
Motion for a resolution
Recital A
Recital A
A. whereas the Single Market, established on 1 January 1993, has abolished border controls for intra- community trade and whereas, under Articles 402-404 of the current VAT Directive, the European Union VAT arrangements in place since 1993 are of a provisional and transitional nature only;
Amendment 12 #
Motion for a resolution
Recital E a (new)
Recital E a (new)
Ea. whereas, according to a COM study 1a , MTIC fraud (Missing Trader Intra-Community fraud, commonly called carousel fraud) alone is responsible for a VAT revenue loss of approximately €45 billion to €53 billion annually; __________________ 1a http://ec.europa.eu/taxation_customs/reso urces/documents/common/publications/st udies/ey_study_destination_principle.pdf
Amendment 15 #
Motion for a resolution
Recital E b (new)
Recital E b (new)
Eb. whereas according to Europol estimates, between EUR 40 billion and EUR 60 billion of the annual VAT revenue losses of Member States are caused by organised crime groups, and 2 % of those groups are behind 80 % of missing trader intra-Community fraud;
Amendment 17 #
Motion for a resolution
Recital E c (new)
Recital E c (new)
Ec. whereas several Member States under the coordination of Eurojust and Europol have recently conducted three successful and consecutive Vertigo Operations which uncovered in total a 320 million EUR carousel fraud scheme;
Amendment 19 #
Motion for a resolution
Recital F
Recital F
F. whereas the high administrative costs incurred under the present VAT system, especially with regard to cross- border transactions, could be significantly reduced for small and medium-sized enterprises in particular through the necessary reformsimplification measures;
Amendment 30 #
Motion for a resolution
Recital H
Recital H
H. whereas, although unanimity in the European Council is required for the definitive VAT system to be established, 23 years after the introduction of the VAT Directive, the so called ‘standstill derogations’ are outdated, in particular with regards to the modern digital economy;
Amendment 58 #
Motion for a resolution
Paragraph 7
Paragraph 7
7. Notes that it is essential for the Member States to adopt a coordinated tax policy and improve the speed and frequency of their exchange information concerning intra community trade in order to combat tax evasion and tax avoidance more effectively and finally close the existing ‘VAT gap’;
Amendment 67 #
Motion for a resolution
Paragraph 8
Paragraph 8
8. Takes the view that cooperation between the Member State tax authorities has been inadequate in the past and the activities of Eurofisc have to date failed achieve any satisfactory results; is of the view that the information exchanged through Eurofisc should be better targeted to fraud;
Amendment 76 #
Motion for a resolution
Paragraph 9
Paragraph 9
9. Recalls that MS largely depend on information received from other MS concerning intra EU trade in order to be able to collect VAT in their territory; Calls on the authorities responsible to exchange VAT and excise information in particular and to use all available technical meansreliable and user-friendly IT means, such as electronic standard forms, to record cross-border deliveries of goods and services to end- users;
Amendment 110 #
Motion for a resolution
Paragraph 13
Paragraph 13
13. Notes that the current plethora of VAT rates, the question who is liable for the payment of VAT, proof of intra- community supply, the risk of being involved in missing trader fraud and cash-flow issues, causes great uncertainty for companies involved in cross-border trading;
Amendment 186 #
Motion for a resolution
Paragraph 21
Paragraph 21
21. Calls on the Commission to quickly conduct pilot projects to test out a general reverse charge procedure in terms of cost,benefits, compliance cost, potential implementation problems and long-term advantages, as some Member States have offered to carry out or have called for;
Amendment 210 #
Motion for a resolution
Paragraph 25
Paragraph 25
25. Welcomes the Commission's announcement that it will submit an SME package for VAT in 2017; recommends however that the implementation of the new framework should be gradual as it will trigger additional administrative costs (IT infrastructure, VAT processes);
Amendment 213 #
Motion for a resolution
Paragraph 25 a (new)
Paragraph 25 a (new)
25a. Notes the complex filing system that imposes a high burden on SMEs and thus discourages cross-border trade; calls on the Commission to include in its SME package the proposal of a unified VAT filing, harmonised reporting requirements and deadlines;