10 Amendments of Jonás FERNÁNDEZ related to 2016/2033(INI)
Amendment 31 #
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to be established, 23 years after the introduction of the VAT Directive, the so called ‘standstill derogations’ are outdated;
Amendment 32 #
Motion for a resolution
Recital J
Recital J
Amendment 66 #
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; considers it necessary in this regard to transform Eurofisc into a genuine European Tax Agency capable of effectively boosting and coordinating the fight against VAT and other tax fraud, such as corporation tax fraud;
Amendment 73 #
Motion for a resolution
Paragraph 8 a (new)
Paragraph 8 a (new)
8a. Takes the view that Eurofisc, as the European Tax Agency, should also be responsible for collecting the European Union’s own taxes when they are introduced;
Amendment 93 #
Motion for a resolution
Paragraph 11
Paragraph 11
11. Shares the Commission's view that the VAT system decided upon should be based on the principle of taxation in the country which is the final destination of the goods and services, gieven thatough the possibility of reaching an agreement in the Council on the country- of-origin principle c, which is better suited, should not be implementrelinquished;
Amendment 118 #
Motion for a resolution
Paragraph 14
Paragraph 14
14. Notes that the current system of reduced VAT rates is inefficileaves room for improvement in terms of social policy and redistribution, as is confirmed by the Court of Auditors in its most recent report;
Amendment 138 #
Motion for a resolution
Paragraph 16
Paragraph 16
16. Calls instead for a single European list of reduced goods and services to be compiled which would allow far fewer exemptions than is currently the case;
Amendment 155 #
Motion for a resolution
Paragraph 18
Paragraph 18
Amendment 157 #
Motion for a resolution
Paragraph 18
Paragraph 18
18. Calls for products to be subject to the country-of-destination principle of equal taxation irrespective of what form they take or what platform they are purchased on and whether they are delivered digitally or physically;
Amendment 159 #
Motion for a resolution
Paragraph 18 a (new)
Paragraph 18 a (new)
18a. Points out that healthy food and cultural products, including paper publications, should be included in the European list of products eligible for the reduced rate of VAT;