5 Amendments of Ivo STREJČEK related to 2009/0118(CNS)
Amendment 22 #
Proposal for a regulation
Recital 3 a (new)
Recital 3 a (new)
(3a) The European Parliament, in its resolution of 2 September 2008 on a coordinated strategy to improve the fight against fiscal fraud, stressed once again that the existing system for managing VAT needs a radical overhaul and urged the Commission to submit proposals to harmonise the registration and de- registration procedures for taxable persons and to allow Member States automatic access to non-sensitive data on their taxpayers, which is held by another Member State. In obtaining such access, an appropriate level of protection and limited storage period of the data exchanged and due accountability of the data keeper institution or body, in order to prevent the mismanagement or leakage of the data, should be ensured.
Amendment 23 #
Proposal for a regulation
Recital 5 a (new)
Recital 5 a (new)
(5a) Whereas the European Parliament, in its resolution of 4 December 2008 on the European Court of Auditors' Special Report No 8/2007 concerning administrative cooperation in the field of value added tax, called for the introduction of Eurofisc and recalled the paramount necessity for sharing existing national best practices in the fight against cross-border VAT fraud with a view to introducing both appropriate incentives for VAT due diligence by Member States, and rewards for honest taxpayers.
Amendment 28 #
Proposal for a regulation
Article 22 – paragraph 1 – introductory part
Article 22 – paragraph 1 – introductory part
Amendment 29 #
Proposal for a regulation
Article 34 – paragraph 2
Article 34 – paragraph 2
2. The competent authorities of the Member States shall determine the fields of investigation to be covered by the structure referred to in paragraph 1any institution or body at the EU-level referred to in paragraph 1, which shall be made up of officials appointed by the competent authorities of the Member States, and draw on the existing best practices in the fight against tax fraud with the aim of considering the establishment of an incentive system to reward honest taxpayers.
Amendment 32 #
Proposal for a regulation
Article 35
Article 35
The structure established under Article 34 shall be made up of competent officials designated by the competent authorities of the Member States. It shall be provided with technical, administrative and operational support by the Commission, with the aim of enhancing the exchange of best practices in the fight against VAT fraud and the implementation of an incentive system to promote tax compliance.