7 Amendments of Liem HOANG NGOC related to 2011/2082(INI)
Amendment 1 #
Draft opinion
Paragraph 1
Paragraph 1
Amendment 8 #
Draft opinion
Paragraph 1
Paragraph 1
1. Underlines the needat whilst indirect taxation, and VAT in particular, is one of the key own resources for the Union budget, it is an unfair form of taxation on account of its particularly low redistributive effect; considers nonetheless, given the impact ofthat ageing societies could have on labour markets, savings and consumption patterns and public expenditure in the years to come, to shift from direct taxation further tohat any reduction in revenue caused by a change in VAT systems should be counterbalanced by an equivalent increase in direct taxation. receipts, in order to make up for the income shortfall in own resources for the EU budget;
Amendment 31 #
Draft opinion
Paragraph 3
Paragraph 3
3. Notes that different VAT rates and administrative procedures are a major burden for development of e-commerce; stresses that e-retailers have greater difficulty to sell goods and services in other Member States, leaving the true potential of the single market untapped.; considers therefore that the maximum harmonisation of VAT rates applicable in the internal market should be an objective to be attained as soon as possible by the Council;
Amendment 37 #
Draft opinion
Paragraph 3 a (new)
Paragraph 3 a (new)
3a. Considers that the administrative procedures to be followed by businesses liable for VAT should be harmonised further, particularly for international transactions within the Union; considers also that the level of cooperation between tax administrations should be further extended, particularly as regards the automatic transfer of information;
Amendment 40 #
Draft opinion
Paragraph 3 b (new)
Paragraph 3 b (new)
3b. Notes that VAT fraud remains a major problem in the European Union and is one of the main sources of the estimated losses of between 60 and 100 billion in tax revenue each year for the Union and the Member States, which hampers the proper functioning of the internal market;
Amendment 43 #
Draft opinion
Paragraph 4
Paragraph 4
4. Welcomes the Digital Internal Market study1; calls on the Commission to improve interoperability of electronic signatures and to consider revision and extension of the Electronic Signature directive2 in order to reduce administrative burden for SMEs. whilst retaining a satisfactory level of control over the collection of amounts actually owed by all operators;
Amendment 51 #
Draft opinion
Paragraph 6
Paragraph 6
6. Notes that according to the subsidiarity principle, whilst paying heed to the improved coordination of Member States’ economic policies to limit tax competition, Member States should only keep their possibility to decide on reduced levels of VAT in certain sectors in order to better implement European and national policies or on the basis of national historical, economic,as part of a concerted policy within Council and Parliament, in order to attain common objectives in the social or environmental factorields.