8 Amendments of Antonio Maria RINALDI related to 2020/2263(INI)
Amendment 23 #
Motion for a resolution
Paragraph 1
Paragraph 1
1. Observes that on average the standard rate was applied to 71% of the total tax base in the Member States in 2019; that the taxable base at the standard VAT rate varied from 97% (BG) to 47% (ES); that on average, the VAT gap is 10% in the EU but that it varies greatly from Member State to Member State20; that the number of reduced and super-reduced rates varies between Member States; that only five Member States21continue to apply super-reduced rates; that only Denmark does not apply reduced rates; _________________ 20From 33% in RO as far down to 1% in SE and HR. 21FR, IE, IT, LU and ES as of 1 January 2021.
Amendment 31 #
Motion for a resolution
Paragraph 2
Paragraph 2
2. Notes that simplifying VAT with the introduction of a single rate and revenue neutrality could reduce the standard rate in the EU by an average of 7%, thus bringing the standard rate down from 13% to 2%;
Amendment 38 #
Motion for a resolution
Paragraph 3
Paragraph 3
3. Takes the view that applying a multitude of reduced rates aggravates the complexity and opacity of the tax system, facilitates fraud and incMember States should be able to continue to use reduced rates to combat poverty, support disadvantaged production sectors and assist economically depreasses compliance costd geographical areas;
Amendment 76 #
Motion for a resolution
Paragraph 10
Paragraph 10
10. Observes that the application of reduced rates does not systematically give rise to permanent price reductions for the consumer; that the effectiveness of a reduced rate depends on a number of factors, such as the extent to which businesses pass it on to consumers, its duration over time, the size of the reduction and the complexity of the rate system; that the passing-on of reductions in their entirety is therefore a random process and should not be the basis for policy-making; that it is impossible to target low-income household, while it is it is impossible to target low-income households, it is still necessary to maintain reduced rates for basic necessities;
Amendment 91 #
Motion for a resolution
Paragraph 12
Paragraph 12
Amendment 101 #
Motion for a resolution
Paragraph 13
Paragraph 13
13. Takes the view that direct tax incentives, such as direct grants or tax credits targeting specific consumers and producers, are more effective, flexible, visibletogether with reduced rates, are tools that are just as efficacious and cost- effective tools forin achieving these social and environmental objectives;
Amendment 117 #
Motion for a resolution
Paragraph 16
Paragraph 16
16. Endorses the findings of the DIW Econ study which stresses that on average the standard rate was applied to 71% of the total tax base in the Member States in 2019; points out that diversified VAT systems impose costs on businesses, particularly SMEs via increased compliance costs, create distortions in the internal market and trade, and incur costs on government through lost revenue; adds that reduced rates are an insufficient means of achieving revenue-distribution or environmental objectives;
Amendment 125 #
Motion for a resolution
Paragraph 17
Paragraph 17
17. Notes the difficulties in reducing the VAT gap between Member States owing to the need to maintain a number of VAT exemptions for certain goods and services and the willingness of Member States to maintain reduced rates of at least 54%; acknowledges that Member States need to conserve the flexibility to set their own VAT rates given the importance of this tax as a budgetary instrument;