Activities of Cătălin Sorin IVAN related to 2016/2033(INI)
Shadow opinions (1)
OPINION on Towards a definitive VAT system and fighting VAT fraud
Amendments (16)
Amendment 3 #
Draft opinion
Recital A a (new)
Recital A a (new)
Aa. whereas tax evasion has serious economic and social consequences on European societies. Tax avoidance and tax evasion not only deprive Member States from raising sufficient revenues, but it increases inequalities among law abiding tax payers and citizens disregarding their duties;
Amendment 4 #
Draft opinion
Recital A b (new)
Recital A b (new)
Ab. whereas VAT fraud contributes to the creation of an unfair fiscal environment and therefore to major market distortions, particularly detrimental for SMEs;
Amendment 6 #
Draft opinion
Paragraph 1
Paragraph 1
1. Welcomes the new VAT action plan as a key initiative to foster and concur with the implementation of the political priority ‘A deeper and fairer internal market’ through the EU Digital Single Market Strategy and the Single EU VAT Area; Considers that the new action plan should be subject to a comprehensive impact assessment,
Amendment 6 #
Draft opinion
Recital A d (new)
Recital A d (new)
Amendment 7 #
Draft opinion
Paragraph 1 a (new)
Paragraph 1 a (new)
1 a. Welcomes the Commission proposal on "EU eGovernment Action Plan 2016-2020: Accelerating the digital transformation of government";
Amendment 13 #
Draft opinion
Paragraph 1 b (new)
Paragraph 1 b (new)
1b. Calls on the Commission to present a comprehensive strategy to counter criminal organization's VAT fraud business model including activities related to money laundering.
Amendment 23 #
Draft opinion
Paragraph 4 a (new)
Paragraph 4 a (new)
4 a. Underlines the importance to present a legislative proposal to extend the Single Electronic Mechanism for registration and payment of VAT to cross- border business to consumers online sales of physical goods, in order to reduce the administrative burden, one of the main barriers businesses face operating cross- border.
Amendment 25 #
Draft opinion
Paragraph 4 b (new)
Paragraph 4 b (new)
4 b. Calls on the Commission to address the administrative burden on businesses arising from different VAT regimes by presenting legislative proposals to extend the current Mini One Stop Shop to tangible goods sold online, meaning that businesses would be able to make a single declaration and VAT payment in their own Member State.
Amendment 29 #
Draft opinion
Paragraph 8
Paragraph 8
8. Calls on Member States to better coordinate their policies on reverse charge mechanisms in order to facilitate the exchange of accurate and comprehensible information; calls on the Commission to further explore possibilities for extending the application of the VAT reverse charge mechanism to business-to- business supplies of goods, as it already applies to digital products and services;
Amendment 42 #
Draft opinion
Paragraph 12
Paragraph 12
12. Urges the Commission to initiate the establishment of a common system to refine the estimation of the size of intra-EU VAT fraud, which would allow Member States to evaluate their performance against precise and reliable indicators related to the reduction of intra-EU VAT and the increasing of fraud detection and correlative tax recovery; takes the view that new auditing approaches such as the single audit or joint audits should be further extended for cross-border operations; Stresses the need to have a concrete action plan to change the VAT rules in order to eradicate the annual cross-border fraud. The revenues that would be recovered could be reinvested in growth and job creation.
Amendment 45 #
Draft opinion
Paragraph 14
Paragraph 14
14. Regrets that administrative cooperation between Member States on fighting VAT fraud is still not suefficient toin copeing with intra-EU VAT evasion and fraud mechanisms and to manage cross- border transactions or trading; stresses the need for a simplified, effective and accessible VAT system to all Member States in order to reduce VAT burden and to combat VAT fraud
Amendment 45 #
Motion for a resolution
Paragraph 4
Paragraph 4
4. Objects to the narrowing down of the proposed improvements to parts of the existing system, and calls for fundamental reform with a view to removing or at least substantially reducing the problems affecting it, and particularly the European problem of VAT collection;
Amendment 51 #
Draft opinion
Paragraph 15
Paragraph 15
15. Stresses the need to reinforce Eurofisc in order to speed up exchanges of information; considers it necessary to link the actions and coordinate the strategies of national authorities and European bodies, such as Europol, Eurojust and OLAF, dealing with the fight against fraud, organised crime and money laundering; encourages all the stakeholders to further consider newsimple and comprehensible models for sharing of information in real time in order to allow for prompt reactions or mitigating measures to combat existing or emerging new fraud schemes;
Amendment 59 #
Motion for a resolution
Paragraph 7
Paragraph 7
7. Notes that it is essential for the Member States to adopt a coordinated tax policy in order to combat tax evasion and tax avoidance more effectively and finally close the existing ‘VAT gap’; urges better administrative cooperation between Member States in this field;
Amendment 61 #
Draft opinion
Paragraph 19
Paragraph 19
19. Encourages the Commission and the Member States to be more active at international level and to strengthen cooperation with non-EU countries and enforce efficient VAT collection, so as to establish standards and strategies of cooperation based chiefly on the principles of transparency, good governance and exchange of information.
Amendment 223 #
Motion for a resolution
Paragraph 26
Paragraph 26
26. Calls in the short term for a comprehensive internet portal for companies and end-users to find, clearly and easily, detailed information on the VAT rates applicable to individual products and services in the Member States;