Activities of Barbara KAPPEL related to 2016/2033(INI)
Plenary speeches (2)
Towards a definitive VAT system and fighting VAT fraud (A8-0307/2016 - Werner Langen) DE
Towards a definitive VAT system and fighting VAT fraud (debate) DE
Shadow reports (1)
REPORT on towards a definitive VAT system and fighting VAT fraud PDF (426 KB) DOC (85 KB)
Shadow opinions (1)
OPINION on Towards a definitive VAT system and fighting VAT fraud
Amendments (12)
Amendment 8 #
Motion for a resolution
Recital E
Recital E
E. whereas the current VAT system is vulnerable to fraud and other factors, including VAT uncollected due to insolvencies, tax avoidance or miscalculation, and the estimated total 'VAT gap' amounts to around EUR 170 billion annually;
Amendment 107 #
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; Further notes, that other issues such as person liable for the payment of VAT, proof of intra-community supply, risk of involvement in missing trader fraud and cash-flow issues equally cause great concerns in practice;
Amendment 127 #
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; believes that the introduction of a general reverse charge system would put at risk the development of a coherent, harmonized and fraud- proof VAT-system for all Member States and stakeholders; notes, that it would create further distortions in the internal market;
Amendment 131 #
Motion for a resolution
Paragraph 15 a (new)
Paragraph 15 a (new)
15a. Believes that the implementation of a general reverse charge system will not be favourable to countries with a high number of SMEs as a single point of collection of the VAT at the retail level is highly fraud-sensitive as far as the rate exceeds 6-8%;
Amendment 170 #
Motion for a resolution
Paragraph 20
Paragraph 20
20. Notes, that the applicaintroduction of a generalised reverse charge procedure might enable cross-border carousel fraud to be largely eradicated and would significantly reduce the administrative costsystem, even on an experimental and national basis, would harm the development of a coherent, harmonized and fraud proof VAT system by creating additional distortions within the internal market and thereby also increase opportunities for SMEsfraud;
Amendment 182 #
Motion for a resolution
Paragraph 21
Paragraph 21
Amendment 193 #
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 198 #
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 a clear definition of which Member State is responsible for tax inspection in the case of cross-border transactions; stresses that compliance with VAT rules of other Member States is a great concern for micro-businesses and calls for a generous exemption threshold to prevent that micro-businesses are discouraged from selling cross-border; calls for a clear definition of which Member State is responsible for tax inspection in the case of cross-border transactions; believes that a high threshold which includes all supplies, domestic and cross-border, whether digital or not, whether distant sales or not, would ensure greater consistency of the system; is of the opinion, that such a system would allow SMEs to have to concern themselves with only one tax authority and only one set of VAT-rules; urges, that such a system has be to drawn up in respect of the principles of subsidiarity;
Amendment 205 #
Motion for a resolution
Paragraph 23 a (new)
Paragraph 23 a (new)
23a. Believes the separation between public and private tax consultancies would hamper the efficiency of the public sector and would constitute an undue restriction on the freedom of enterprise and competition among tax consultants and auditors;
Amendment 206 #
Motion for a resolution
Paragraph 23 b (new)
Paragraph 23 b (new)
23b. Believes that the existing rules for establishing the identity of owner and beneficiary are sufficiently covered in a number of Member States; points out, that this corresponds to a high administrative effort on part of the national tax consultants and auditors; therefore points out, that any allegations of fraud need to be thoroughly investigated;
Amendment 218 #
Motion for a resolution
Paragraph 26
Paragraph 26
26. Calls in the short term for a comprehensive 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; urges that language and design of this portal are easy to understand and clear to handle; reiterates the conviction that assisting companies having a clear understanding of VAT rules applicable in Member States will further strengthen anti-VAT-fraud measures;
Amendment 239 #
Motion for a resolution
Paragraph 28 a (new)
Paragraph 28 a (new)
28a. Takes the view that a solution within the OECD framework is preferred to stand-alone-measures, which need to be harmonised with OECD- recommendations and the BEPS action plan;