Activities of Ashley FOX related to 2011/2082(INI)
Plenary speeches (1)
The future of VAT (debate)
Amendments (10)
Amendment 4 #
Motion for a resolution
Recital A
Recital A
A. whereas the current VAT system in the EU, which has been in place for 17 years, has been described as provisional with an expectation to move to a new system in due course; whereas the new initiative of the Commission's Green Paper is only the beginning of a procedure which is likely to be long, difficult and complex, and whose success will depend on real determination by Member States to develop a ‘simpler, more robust and efficient’ system based on close cooperation and exchange of best practices between Member States, whose sovereignty in tax matters should be maintained,
Amendment 18 #
Motion for a resolution
Paragraph 4
Paragraph 4
4. Calls upon Member States to gradually move towards a ‘broad based’ VAT system2 ;
Amendment 22 #
Motion for a resolution
Paragraph 5
Paragraph 5
5. Recalls that one of the key features of VAT is the principle of neutrality3 , and that since VAT is a final consumption tax, businesses should not bear the burden of the VAT; points out that Member States should ensure that in principle all commercial transactions are taxed as far as possible and that any exemptions are construed narrowly, whilst also ensuring that similar goods and services are subject to the same VAT treatments as defined at the national level by the tax authorities of each EU Member State;
Amendment 38 #
Motion for a resolution
Paragraph 9
Paragraph 9
9. Calls upon the Member States to further narrow the standard rate band to 18-25%, in consideraprovide better information and guidance on national rules, including areas where treatment is not uniform; notes that the Treaty commits Member States to the harmonisation of indirect taxation only to the extent that it is necessary to ensure the functioning of the converging trend of VAT standard ratsingle market and it is evident that differences in interpretation and inconsistent application of the VAT Directive across the 27 Member States cause problems for businesses;
Amendment 46 #
Motion for a resolution
Paragraph 10
Paragraph 10
10. Calls upon Member States to harmonisebetter coordinate their administrative practices by focusing on exchanging best practices on an ongoing basis and to implement the measures proposed by the Commission in 20094 to reduce the administrative burdens from EU legislation in the area of VAT, notably by abolishing the annual summarising VAT return and intra-EU acquisition listings, reducing the frequency of the periodic VAT returns, simplifying the proof required for the VAT export exemption, abolishing ‘nil’ intra-EU sales listings, increasing the use of e- government solutions – in particular for the electronic submission of VAT returns and lists – and abolishing interest and penalty payments on VAT related to errors of form if the individual legal entity has not caused the Member State in question to suffer any shortfall in VAT revenue;
Amendment 48 #
Motion for a resolution
Paragraph 11
Paragraph 11
11. Calls upon the Commission to present a proposal for a Standard European Invoice based on a linguistically neutral template so as to facilitate cross-border transactionsMember States and the Commission, working with businesses, to take a critical look at the Commission’s Action Plan in order to ensure the primary objective of the ‘Better Regulation’ agenda, to reduce administrative burdens by 25% by 2012, is met. It is clear that the measures in the Commission Action Plan for VAT with the biggest potential impacts have already either been adopted by the Council or are currently under discussion. The remaining measures may reduce some business administrative burdens in the EU, but the benefits may not be universal across the EU;
Amendment 54 #
Motion for a resolution
Paragraph 12
Paragraph 12
12. Calls upon Member States to agree at EU level in the short/medium-term on a maximum set of standardised VAT obligations that may be imposed by Member States upon businesse, working with businesses, to examine VAT obligations and administrative practices and identify key business irritants in the current VAT system and to share ideas and ‘best practice’ approaches to simplify it, improve clarity and reduce administrative burdens and trade barriers;
Amendment 63 #
Motion for a resolution
Paragraph 16
Paragraph 16
Amendment 66 #
Motion for a resolution
Paragraph 17
Paragraph 17
Amendment 68 #
Motion for a resolution
Paragraph 17 a (new)
Paragraph 17 a (new)
17 a. Considers that businesses need clear and unambiguous EU VAT rules to support cross-border activities and minimise administrative burdens and therefore costs for business; calls upon Member States and the Commission to increase quality and clarity by: - producing comprehensive and high quality impact assessments, with EU businesses engaged as part of that process, to support legislative proposals; - keeping in touch with businesses at the national level during the negotiations and in the implementation phases; - using Council Regulations to support Council Directives in areas where this would provide additional clarity; - providing excellent, timely and accessible information and guidance on national rules, including at the EU level, particularly in areas where treatment is not uniform; - looking to opportunities to use technology to disseminate information on an EU-wide basis; Sharing ‘best practice’ ideas and approaches in the EU Forum or VAT Committee; - involving business, possibly in a role of external experts, in support of aspects of the work of the VAT Committee at EU level; - generally by increasing the involvement of businesses in the processes thereby bringing in the knowledge of business, operating as the unpaid tax-collectors and dealing with intra-community transactions on a daily basis;