11 Amendments of Philippe LAMBERTS related to 2011/2082(INI)
Amendment 10 #
Motion for a resolution
Recital C a (new)
Recital C a (new)
C a. whereas indirect taxation is no substitute for direct taxation, the latter having to be based on the principle of progressivity, to which flat rates and lack of generalised automatic information exchange are detrimental,
Amendment 11 #
Motion for a resolution
Paragraph 1
Paragraph 1
1. Welcomes the Commission's Green paper to overhaul and reform the current VAT system, and agrees that a comprehensive VAT system should reduce operational costs for users and administrative charges for authorities while combating fraud, which is a considerable burden on public finances and on consumers;
Amendment 12 #
Motion for a resolution
Paragraph 1 a (new)
Paragraph 1 a (new)
Amendment 14 #
Motion for a resolution
Paragraph 1 b (new)
Paragraph 1 b (new)
1 b. Welcomes the Commission's proposal for a new own resource system based on a financial transactions tax and a new VAT resource in the context of the financial framework for 2014-2020;
Amendment 16 #
Motion for a resolution
Subheading 2
Subheading 2
VAT design, exemptions and reduced rates
Amendment 25 #
Motion for a resolution
Paragraph 5 a (new)
Paragraph 5 a (new)
5 a. Calls for the suppression of all exemptions, and for the framing in a tight manner of reduced rates by establishing clear criteria for socially or environmentally justifiable reductions. Unless Member States are able to clearly demonstrate the social or environmental benefits of reduced rates, such rates shall be prohibited;
Amendment 27 #
Motion for a resolution
Paragraph 5 b (new)
Paragraph 5 b (new)
5 b. Recalls that financial transactions are exempted from VAT, and welcomes in this respect the most recent declaration by the Commission president to present in October 2011 draft legislation for financial transaction taxes;
Amendment 28 #
Motion for a resolution
Paragraph 5 c (new)
Paragraph 5 c (new)
5 c. Recalls that a general exemption is in place for air travel, which leads to market distortion, hitting particularly hard rail travel, which does not benefit from a generalised exemption;
Amendment 29 #
Motion for a resolution
Paragraph 5 d (new)
Paragraph 5 d (new)
Amendment 32 #
Motion for a resolution
Paragraph 6
Paragraph 6
6. Emphasises that in order to ensure neutrality VAT on 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);
Amendment 37 #
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 converging trend of VAT standard rates;