1 Amendments of Peter JAHR related to 2014/2234(INI)
Amendment 36 #
Draft opinion
Paragraph 1 a (new)
Paragraph 1 a (new)
1a. Calls, when use is made of the findings from checks and in the possible imposition of penalties, for a distinction to be drawn between unintentional omissions and cases of fraud, as omissions do not as a rule cause any financial damage to the taxpayer;