Activities of Pervenche BERÈS related to 2016/2033(INI)
Plenary speeches (1)
Towards a definitive VAT system and fighting VAT fraud (debate) FR
Amendments (8)
Amendment 22 #
Motion for a resolution
Recital G
Recital G
G. whereas VAT is a tax on consumption that should only be levied on the final consumer so as to achieve a significant reduction in administrative and financial costs along the supply chain and reduce the possibility of fraudwhich is based on a system of fractionated payments allowing for self- policing by persons liable for payment, and whereas it must only be borne by the final consumer so as to ensure neutrality for businesses;
Amendment 48 #
Motion for a resolution
Paragraph 5
Paragraph 5
5. Takes the view that the Commission should examNotes the Commission’s efforts in studyineg all possible options without prejudging the outcome, and should include them in the legislative processproposing as part of its action plan the most realistic and potentially most effective option for tackling fraud;
Amendment 95 #
Motion for a resolution
Paragraph 11 a (new)
Paragraph 11 a (new)
11a. Is in favour of the country-of- destination principle being applied as a general rule in the case of distance sales to individuals, and of introducing harmonised measures for small businesses;
Amendment 123 #
Motion for a resolution
Paragraph 15
Paragraph 15
15. Takes the view that the cComplete 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 fraudmission proposal to extend the scope of reduced tax rates will have to take into account the need for harmonisation, which is necessary for the proper functioning of the single market;
Amendment 165 #
Motion for a resolution
Paragraph 19 a (new)
Paragraph 19 a (new)
19a. Points out that the fractionated payments system for VAT was chosen as the reference for indirect taxation in the OECD’s BEPS project (Action 1) because it ensures that tax collection is effective and, by its very nature, allows for self- policing by operators;
Amendment 169 #
Motion for a resolution
Paragraph 20
Paragraph 20
20. NoteConsiders that the application of a general reverse charge procedurethe fractionated payments procedure to intra-community transactions might enable cross-border carousel fraud to be largely eradicated and would significantly reduce the administrative costs for SMEs; believes that the definitive regime proposed by the Commission will need to be supported by Member States cooperating administratively to strengthen their efforts to combat fraud; fears that a general reverse charge procedure runs the risk of the entire VAT being collected only from retailers, who are the weakest links in the economic chain, which would increase the risk of fraud;
Amendment 184 #
Motion for a resolution
Paragraph 21
Paragraph 21
21. Calls on the Commission to conduct pilot projects to test out a general reverse charge procedure in terms of cost, implementation problems and long-term advantages, as some Member States have offered to carry out or have called fNotes that in its action plan the Commission rejects a solution based on a general reverse charge procedure and limits this procedure to specific situations in which collection of the tax relies on the strongest operators;
Amendment 192 #
Motion for a resolution
Paragraph 22
Paragraph 22
22. Takes the view that national tax administrations must take greater responsibility for ensuring tax compliancestrengthen their efforts to combat fraud and reducinge the opportunities for evasion in the reverse charge procedure and in the general implementation of the country-of- destination principle, particularly in countries with the biggest VAT gaps, and that the implementation of a general reverse charge procedure would create excessive compliance costs both for tax administrations and companies;