7 Amendments of Ramon TREMOSA i BALCELLS related to 2018/0164(CNS)
Amendment 20 #
Proposal for a directive
Citation 5 a (new)
Citation 5 a (new)
Having regard to the European Parliament legislative resolution of 3 October 2018 on the proposal for a Council directive amending Directive 2006/112/EC as regards harmonising and simplifying certain rules in the value added tax system and introducing the definitive system for the taxation of trade between Member States (COM(2017)0569 – C80363/2017 –2017/0251(CNS));
Amendment 21 #
Proposal for a directive
Citation 5 b (new)
Citation 5 b (new)
Having regard to the European Parliament legislative resolution of 3 October 2018 on the proposal for a Council directive amending Directive 2006/112/EC as regards rates of value added tax (COM(2018)0020 –C8- 0023/2018 – 2018/0005(CNS));
Amendment 22 #
Proposal for a directive
Citation 5 c (new)
Citation 5 c (new)
Having regard to the European Parliament legislative resolution of 3 July 2018 on the amended proposal for a Council regulation amending Regulation (EU) No 904/2010 as regards measures to strengthen administrative cooperation in the field of value-added tax (COM(2017)0706 – C8-0441/2017 – 2017/0248(CNS));
Amendment 25 #
Proposal for a directive
Recital 4 a (new)
Recital 4 a (new)
(4 a) In order to guarantee an efficient cooperation between Member States, the Commission shall guarantee the transparency of the system, notably with the annual compulsory publication of frauds committed in each Member State. Transparency is also important in order to understand the scale of the fraud, to raise the awareness of the general public and to put pressure on Member States.
Amendment 29 #
Proposal for a directive
Recital 25 a (new)
Recital 25 a (new)
(25 a) A high level of non-compliance generates not only economic losses for compliant taxable persons but also threatens the cohesion and coherence of the fiscal system and creates a generalised feeling of unfairness through the distortion of competition. An efficient and understandable system is key to generating public revenues and to ownership by both citizens and companies.
Amendment 33 #
Proposal for a directive
Recital 26 b (new)
Recital 26 b (new)
(26 b) With particular focus on the needs of SMEs engaging in intra-Community cross-border businesses and in order to facilitate trade and increase legal certainty in the single market, the Commission, in cooperation with Member States, should establish a comprehensive and publicly accessible Union VAT Web information portal for businesses. That multilingual portal should provide quick, up-to-date and accurate access to relevant information about the implementation of the VAT system in the different Member States and in particular about the correct VAT rates for different goods and services in the different Member States, as well as the conditions for zero-rate. Such a portal might also help to address the current VAT gap.
Amendment 74 #
Proposal for a directive
Article 1 b (new)
Article 1 b (new)
Regulation (EU) No 904/2010
Article 49a
Article 49a
Article 1 b Amendment to Regulation (EU) No 904/2010 (2) The following new Article 49a is added: "Article 49a Member States and the Commission shall establish a common system of collecting statistics on intra-Community VAT fraud and involuntary non-compliance and shall publish on a yearly basis national estimates of VAT losses resulting from that fraud, as well as estimates for the Union as a whole. The Commission shall adopt, by means of implementing acts, the practical arrangements for such a statistical system. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 58(2)."