Activities of Sharon BOWLES related to 2008/2033(INI)
Plenary speeches (2)
Coordinated strategy to improve the fight against fiscal fraud (debate)
Coordinated strategy to improve the fight against fiscal fraud (debate)
Reports (1)
REPORT Report on a co-ordinated strategy to improve the fight against fiscal fraud PDF (262 KB) DOC (153 KB)
Amendments (7)
Amendment 1 #
Motion for a resolution
Citation 4
Citation 4
– having regard to the Council Presidency conclusions of 7 June 2006, 28 November 2006 and, 5 June 2007 and 14 May 2008,
Amendment 3 #
Motion for a resolution
Recital A
Recital A
A. whereas tax fraud has serious consequences for national budgets and the EU’s resource system, leads to violations of the principle of fair and transparent taxation and is liable to bring about distortions of competition, thereby affecting the operation of the internal market,; whereas honest businesses have competitive disadvantages because of tax fraud, and the loss of tax revenue is ultimately replenished by the European taxpayer through other forms of taxation;
Amendment 5 #
Motion for a resolution
Recital B a (new)
Recital B a (new)
Ba. whereas new forms of tax fraud linked to cross-border transactions, such as carousel or missing-trader intra- Community fraud, have taken advantage of the fragmentation and loopholes of the current tax systems and changes in the way VAT operates are necessary,
Amendment 10 #
Motion for a resolution
Recital E a (new)
Recital E a (new)
Ea. whereas the use of all available technologies, including the electronic storage and transmission of certain data for VAT and excise duties is indispensable for the proper functioning of Member States’ tax systems; whereas the conditions for the exchange of, and direct access of Member States to, electronically stored data in each Member State should be improved; whereas Member States’ tax authorities should handle personal data with due care for specified purposes and on the basis of the consent of the person concerned or some other legitimate basis laid down by law,
Amendment 20 #
Motion for a resolution
Paragraph 4
Paragraph 4
4. Urges Member States to establish a system of national data collection and reporting on fiscal fraud, if none is already in place, and to communicate the procedures and outcomes to the Commission so as to enable recommendations for the method of collection to be as similar as possible across Member States; recognises that due to the elusive nature of fraud, those figures will always be estimates;
Amendment 23 #
Motion for a resolution
Paragraph 8
Paragraph 8
8. Notes the increasing occurrence of missing trader fraud and the deliberate abuse of the VAT system by criminal gangs who set up such schemes to take advantage of the failures in the system; and highlights the VAT carousel fraud case launched by Eurojust, involving 18 Member States and tax fraud amounting to an estimate of EUR 2.1 billion;
Amendment 28 #
Motion for a resolution
Paragraph 20 a (new)
Paragraph 20 a (new)
20a. Urges the Council to adopt proposed measures quickly and invites the Commission to submit further proposals on the automated access by all other Member States to certain non-sensitive data held by Member States on their own taxable persons (business sector, certain data concerning turnover, etc.), and on the harmonisation of the procedures for the registration and de-registration of persons liable for VAT to ensure the swift detection and de-registration of fake taxable persons; stresses that Member States must take responsibility for keeping their data up-to-date, in particular, as regards de-registering and the detection of fake registration;