Activities of Saïd EL KHADRAOUI related to 2011/2082(INI)
Plenary speeches (1)
The future of VAT (debate)
Amendments (14)
Amendment 9 #
Motion for a resolution
Recital C
Recital C
C. whereas the OECD recognises the presence of a global trend indicating a shift from direct to indirect taxation, with an increasing role for VAT systems; whereas Parliament also recognises this trend but at the same time stresses the need to introduce fairer direct taxes such as a financial transaction tax and an energy tax; whereas the OECD also notes a broad variation in VAT efficiency in OECD countries, indicating a broad scope for increasing VAT efficiency, but whereas this should be accompanied by measures to tackle fraud,
Amendment 17 #
Motion for a resolution
Paragraph 4
Paragraph 4
4. Calls upon Member States to move towards a ‘broad based’ VAT system; stresses, however, at the same time that a shift from direct to indirect taxation is not a sustainable way out of the crisis; therefore also calls for fairer alternative sources of income to be sought by means of a financial transaction tax and an energy tax;
Amendment 21 #
Motion for a resolution
Paragraph 5
Paragraph 5
5. Recalls that one of the key features of VAT is the principle of neutrality, and that since VAT is a final consumption tax, businesses should not bear the burden of the VAT; points out that Member States should ensure that in principle all commercial transactions are taxed as far as possible and that any exemptions are construed narrowly, whilst also ensuringsince VAT is a guiding policy instrument, considers that Member States should retain the right to grant exemptions, e.g. for social or cultural reasons; takes the view that the abolition of a large number of exemptions that present no obstacle to the internal market would only impose additional administrative obligations on service providers; the services in question include those provided by notaries, lawyers and bailiffs, the medical and certain paramedical professions, hospitals and similar establishments, certain old age and child care institutions, certain sports establishments, recognised educational establishments and certain social and cultural establishments (such as libraries and theatres); agrees that similar goods and services arshould be subject to the same VAT treatments; therefore takes the view that different cross-border transport services should be given identical VAT treatments irrespective of the mode of transport used;
Amendment 30 #
Motion for a resolution
Paragraph 6
Paragraph 6
Amendment 31 #
Motion for a resolution
Paragraph 6
Paragraph 6
6. Emphasises that in order to ensure neutrat must be possible to restrict the deductibility of VAT on certain goods and services that are used for taxed economic activities must be fully deductible; notes that at present the rules on input tax deduction are complex and cause problems for businesses due to issues arising from the type of company (scope), type of service (exemptions) or nature of services (deductibility)for environmental and budgetary reasons; takes the view that allowing full deductibility significantly undermines VAT as a guiding policy instrument;
Amendment 35 #
Motion for a resolution
Paragraph 8
Paragraph 8
8. Agrees therefore with the Commission to recognise the status quo and move towards a destinaconsumption principle; considers that a VAT system based on the place of establishment of the custoonsumer, for both goods and services, appears to be a promising route that should be further analysed and needs to be accompanied by the introduction of well-functioning one- stop-shops (OSS) by Member States; emphasises that the introduction of VAT OSS by 1 January 2015 should continue to be a key priority for the EU;
Amendment 36 #
Motion for a resolution
Paragraph 9
Paragraph 9
9. Calls upon Member States to further narrow the standard rate band to 18-25%, in consideration of the convergSupports the converging trend in the area of VAT, but considers that Member States must remain free to set the VAT rate ing trend of VAT standard rateshe light of VAT’s importance as a guiding budgetary policy instrument;
Amendment 40 #
Motion for a resolution
Paragraph 9 a (new)
Paragraph 9 a (new)
9 a. Underlines that non-profit-making organisations play a vital and very beneficial role for democracy, growth and prosperity in Europe; calls on the Commission to propose a mechanism allowing Member States wishing to strengthen civil society to generally exempt from VAT all or most of the activities and transactions carried out by these organisations; stresses that at least the smaller non-profit-making organisations should be covered by such a mechanism;
Amendment 45 #
Motion for a resolution
Paragraph 10
Paragraph 10
10. Calls upon Member States to harmonise administrative practices by focusing on best practices and to implement the measures proposed by the Commission in 2009 to reduce the administrative burdens from EU legislation in the aStresses the importance of administrative simplification in VAT matters; takes the view that such simplification could be modelled on pilot projects undertaken in connection with the Blue Belt pilot project; considers, however, that administrative taxation in the context of VAT must be reasonable and proportional; stresses, however, that such administrative obligations have a purpose; given the priority naturea of VAT, notably by abolishing fraud prevention, opposes the abolition of the annual summarising VAT return and intra-EU acquisition listings, reducing the frequency of the periodic VAT returns, simplifying the proof required for the VAT export exemption, abolishing ‘nil’ intra-EU sales listings, increasing the use of e-government solutions – in particular for the electronic submission of VAT returns and lists – and abolishing interest and penalty payments on VAT related to errors of form if the individual legal entity has not caused the Member State in question to suffer any shortfall in VAT revenue; Calls, on the other hand, upon Member States to harmonise administrative provisions in order to improve the operation of the internal market by introducing a single VAT reimbursement procedure and a single VAT identification number for the whole EU and by creating an electronic storage system for VAT reimbursement for the whole EU; considers that these principles ought to improve the prevention of VAT fraud;
Amendment 50 #
Motion for a resolution
Paragraph 11
Paragraph 11
11. Calls on the Commission to present a proposal for a Standard European Invoice based on a linguistically neutral template so as to facilitate cross-border transactions; notes that a Standard European Invoice may contain the following information: full name and address, date of registration and closure of a VAT number; additional information such as irregular submission and group VAT information;
Amendment 56 #
Motion for a resolution
Paragraph 12 a (new)
Paragraph 12 a (new)
12 a. Calls on the Commission to look carefully into the issue of further reducing VAT red tape for non-profit- making organisations; underlines that there should be a higher degree of flexibility in the VAT system for Member States wishing to take ambitious measures in order to ease the VAT administration burden for these organisations;
Amendment 58 #
Motion for a resolution
Paragraph 13
Paragraph 13
13. Agrees with the Commission that the efficiency of VAT collection needs to be improved in order to reduce the VAT gap and limit the possibility of fraud, as well as to protect bona fide traders against VAT fraud; takes the view that combating fraud must be an absolute priority, and that consequently there is also a need for clear terms and definitions, such as ‘country of consumption’ instead of 'country of establishment’;
Amendment 59 #
Motion for a resolution
Paragraph 14
Paragraph 14
14. Considers, however, that the discussion of VAT collection methods is secondary that the highest priority of the Green Paper on VAT must be to eliminate this stage to solving the underlying shortcomings and problems inherent in the current rules and procedurese system’s susceptibility to fraud, since fraud leads to the loss of very large sums in income every year; considers that efforts must also be made towards further harmonisation at EU level, and fin particular the lack of harmonisationally that consideration must be given to the most efficient VAT collection methods;
Amendment 67 #
Motion for a resolution
Paragraph 17 – indent 4
Paragraph 17 – indent 4