Activities of Andrea ČEŠKOVÁ related to 2012/2010(DEC)
Shadow reports (1)
REPORT concerning Special Report No 13/2011 of the Court of Auditors entitled 'Does the control of customs procedure 42 prevent and detect VAT evasion?' PDF (154 KB) DOC (89 KB)
Amendments (5)
Amendment 2 #
Motion for a resolution
Paragraph 5
Paragraph 5
5. Stresses that, besides tax avoidance and losses due to insolvencies, the VAT gap is attributable also to fraud, non-transparent rules, incoherent control systems and non or partial implementation of Union legislation in the Member-States, and that VAT losses, translating into billions of EUR, are largely compensated for via austerity measures affecting citizens of the Union, and borne by those citizens whose income is well documented and traceable;
Amendment 3 #
Motion for a resolution
Paragraph 5 a (new)
Paragraph 5 a (new)
5a. Calls on the Commission to urge the Member States to simplify their legislation on VAT, introduce a standard form for the notification of the implementation of VAT to tax authorities and establish an uniform and proper management of cases of exemption from VAT by the customs authorities of the Member States, and to ensure better availability of these legislative texts translated into English, French and German as a minimum requirement;
Amendment 4 #
Motion for a resolution
Paragraph 7 a (new)
Paragraph 7 a (new)
7a. Stresses the importance of more intensive and rapid cooperation between Member States, better monitoring of exchanges of information, and more direct contacts between local tax and customs offices, including by means of the online VAT Information Exchange System (VIES), so as to ensure that Member States provide efficient assistance to each other;
Amendment 6 #
Motion for a resolution
Paragraph 14
Paragraph 14
14. Endorses the 2008 Commission's proposal (COM(2008) 805) aiming at introducing joint liability of traders in intra-community transactions, holding importers jointly and severally liable in cases when VAT loss has resulted from false, late or incomplete reporting of the transaction to the VAT authority, and subjecting them to appropriate penalties;
Amendment 7 #
Motion for a resolution
Paragraph 15 a (new)
Paragraph 15 a (new)
15a. Calls on the Commission to create a system that would combine assistance in the customs area and administrative cooperation in the area of VAT to ensure effective information flows so that the relevant authorities in one field are routinely informed about action in the other; considers that this would make the cooperation between the competent authorities and the charging of VAT in the Member State of destination more effective and rapid;