Activities of Claudio MORGANTI related to 2011/2082(INI)
Plenary speeches (1)
The future of VAT (debate)
Amendments (8)
Amendment 1 #
Motion for a resolution
Citation 2 a (new)
Citation 2 a (new)
– having regard to the ‘Small Business Act’ for Europe (COM(2008)0394),
Amendment 2 #
Motion for a resolution
Citation 2 b (new)
Citation 2 b (new)
– having regard to the Commission communication entitled ‘A Digital Agenda for Europe’ (COM(2010)0245),
Amendment 6 #
Motion for a resolution
Recital B a (new)
Recital B a (new)
Ba. whereas 99% of all businesses in the European Union are SMEs (small and medium-sized enterprises),
Amendment 7 #
Motion for a resolution
Recital B b (new)
Recital B b (new)
Bb. whereas the European Union is seeking, by means of the ‘Small Business Act’, to help SMEs to grow by taking advantage of the opportunities and benefits offered by the single market,
Amendment 8 #
Motion for a resolution
Recital B c (new)
Recital B c (new)
Bc. whereas the VAT exemption threshold for SMEs varies from Member State to Member State and applies at national level only,
Amendment 47 #
Motion for a resolution
Paragraph 10
Paragraph 10
10. Calls upon Member States to harmonise administrative practices by focusing on best practices 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 line with the Digital Agenda for Europe – 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 49 #
Motion for a resolution
Paragraph 11
Paragraph 11
11. Calls on the Commission to present a proposal for a Standard European Invoice based on a linguistically neutral template so as to facilitate cross-border transactions and cut costs for businesses;
Amendment 55 #
Motion for a resolution
Paragraph 12 a (new)
Paragraph 12 a (new)
12a. Calls on the Commission and Member States to consider introducing a Europe-wide VAT exemption threshold for SMEs, with a view to cutting red tape and costs and facilitating access to the internal market;