2016/2033(INI) | [ParlTrack]

Motion for a resolution
Citation 1 a (new)

– having regard to the special report No 24/2015 of the European Court of Auditors of 3 March 2016 entitled "Tackling intra-Community VAT fraud: More action Needed",

Amendment 10 #

Jakob von WEIZSÄCKER

Motion for a resolution
Recital E

E. whereas the current VAT system is vulnerable to fraud ~~and~~, the estimated 'VAT gap' amounts to around EUR 170 billion annually, and better digital technologies are becoming available to help reduce this shortfall;

Amendment 100 #

Motion for a resolution
Paragraph 12 a (new)

12a. Urges the Commission to review the Rulings of the European Court of Justice and amend the VAT Directive so as to include the decisions dictating that the exchange of traditional currencies for units of the "bitcoin" and other virtual currencies is exempted from VAT;

Amendment 101 #

Motion for a resolution
Paragraph 12 a (new)

12a. Calls for the reduced VAT rate which currently applies to paper and PDF editions of newspapers to be extended to new media;

Amendment 102 #

Motion for a resolution
Paragraph 12 b (new)

12b. Calls therefore on the European Commission to pursue Option 2 ('Abolition of the list') as set out in its action plan on VAT, which would maintain the principle of the overall 15% standard rate while giving Member States the flexibility to manage national markets and to offer a 0% VAT rate on items such as sanitary products and renewable energy products;

Amendment 103 #

Motion for a resolution
Paragraph 12 b (new)

12b. Calls for large-scale retailers to be permitted to deduct the VAT on the donation of unsold food;

Amendment 104 #

Motion for a resolution
Paragraph 12 c (new)

12c. Points out that the Commission makes clear that under Option 2 Member States would remain constrained by EU legislation, such as single market or competition rules, and the EU's economic governance framework; highlights moreover that the Commission's proposal states that Option 2 would require safeguards to be put in place to avoid unfair tax competition within the single market, while also guaranteeing legal certainty and reducing compliance costs; notes in addition that the Commission proposal ensures that the freedom to set VAT rates would thus be accompanied by a number of basic rules framing the cases in which reduced rates may be applied;

Amendment 105 #

Motion for a resolution
Paragraph 13

~~13. Notes that the current plethora of VAT rates causes great uncertainty for companies involved in cross-border trading;~~deleted

Amendment 106 #

Motion for a resolution
Paragraph 13

13. ~~Not~~Emphasizes that the c~~urrent plethora of VAT rates causes great~~ross-country diversity of VAT rates is of little concern if the country-of-destination principle is consistently applied, notes that different VAT rates for different product categories within the same country distort the efficient use of resources in the common market and cause information costs and uncertainty for companies involved in cross-border trading;

Amendment 107 #

Motion for a resolution
Paragraph 13

13. Notes that the current plethora of VAT rates causes great uncertainty for companies involved in cross-border trading; Further notes, that other issues such as person liable for the payment of VAT, proof of intra-community supply, risk of involvement in missing trader fraud and cash-flow issues equally cause great concerns in practice;

Amendment 108 #

Motion for a resolution
Paragraph 13

13. Notes that the current plethora of VAT rates causes great uncertainty for companies involved in cross-border trading; in particular in the services sector; calls therefore on the Commission to study the impact by mid-2017 of the missing trader fraud the European services sector is facing;

Amendment 109 #

Paloma LÓPEZ BERMEJO, Miguel VIEGAS, Matt CARTHY, Fabio DE MASI, Marisa MATIAS

Motion for a resolution
Paragraph 13

13. Notes that the current plethora of VAT rates ~~causes great uncertainty for~~are used by companies involved in cross-border trading to profit from tax fraud; calls on the Commission and Member States to focus on these loopholes, strengthening inspections and sanctions against this type of fraudulent activity;

Amendment 11 #

Paloma LÓPEZ BERMEJO, Miguel VIEGAS, Matt CARTHY, Fabio DE MASI, Marisa MATIAS

Motion for a resolution
Recital E

E. whereas the current VAT system is vulnerable to fraud, particularly by large corporations and those active at cross- border level, and the estimated 'VAT gap' amounts to around EUR 170 billion annually;

Amendment 110 #

Cora van NIEUWENHUIZEN

Motion for a resolution
Paragraph 13

13. Notes that the current plethora of VAT rates, the question who is liable for the payment of VAT, proof of intra- community supply, the risk of being involved in missing trader fraud and cash-flow issues, causes great uncertainty for companies involved in cross-border trading;

Amendment 111 #

Motion for a resolution
Paragraph 13

13. Notes that the current plethora of VAT rates causes great uncertainty for companies involved in cross-border trading; calls for increasing convergence in VAT rates, including the re- introduction of higher VAT rates on luxury goods;

Amendment 112 #

Francisco de Paula GAMBUS MILLET

Motion for a resolution
Paragraph 13

13. Notes that the current plethora of VAT rates causes great uncertainty for companies - and especially SMEs - involved in cross-border trading;

Amendment 113 #

Motion for a resolution
Paragraph 13 a (new)

13a. Calls on the Commission to assess the impact of failing to harmonise tax rates at Union level, particularly on cross- border activities, and to assess the possibilities for removing these obstacles;

Amendment 114 #

Motion for a resolution
Paragraph 14

~~14. Notes that the current system of reduced VAT rates is inefficient in terms of social policy and redistribution, as is confirmed by the Court of Auditors in its most recent report;~~deleted

Amendment 115 #

Motion for a resolution
Paragraph 14

~~14. Notes that the current system of reduced VAT rates is inefficient in terms of social policy and redistribution, as is confirmed by the Court of Auditors in its most recent report;~~deleted

Amendment 116 #

Paloma LÓPEZ BERMEJO, Miguel VIEGAS, Matt CARTHY, Fabio DE MASI, Marisa MATIAS

Motion for a resolution
Paragraph 14

14. Notes that the ~~current~~ system of reduced VAT rates is, as is currently applied, has been inefficient in terms of social policy and redistribution~~, as is confirmed by the Court of Auditors in its most recent report;~~ ; highlights that the use of reduced and luxury rates can contribute to a fairer distribution, if properly applied, but that a shift towards progressive and effective direct taxation of income and wealth, rather than indirect taxation, is still required;

Amendment 117 #

Motion for a resolution
Paragraph 14

14. Notes that the current system of reduced VAT rates ~~is in~~could be improved for greater efficientcy in terms of social policy and redistribution~~, as is confirmed by the Court of Auditors in its most recent report~~;

Amendment 118 #

Motion for a resolution
Paragraph 14

14. Notes that the current system of reduced VAT rates ~~is ineffici~~leaves room for improvement in terms of social policy and redistribution, as is confirmed by the Court of Auditors in its most recent report;

Amendment 119 #

Motion for a resolution
Paragraph 14 a (new)

14a. Stresses that social aspects should be taken into consideration, particularly involving food products where the VAT- rates should be limited at the maximum of 5%; calls on the Commission more to encourage Member States to not ignore socially justified reasons when specifying VAT-rates;

Amendment 12 #

Motion for a resolution
Recital E a (new)

Ea. whereas, according to a COM study 1a , MTIC fraud (Missing Trader Intra-Community fraud, commonly called carousel fraud) alone is responsible for a VAT revenue loss of approximately €45 billion to €53 billion annually; __________________ 1a http://ec.europa.eu/taxation_customs/reso urces/documents/common/publications/st udies/ey_study_destination_principle.pdf

Amendment 120 #

Motion for a resolution
Paragraph 15

Amendment 121 #

Motion for a resolution
Paragraph 15

15. Takes the view that the cComplete abolition of minimum tax rates as an alternative, as advocated by the Commission, might cause considerable distortions of competition and problems in the single market and can only be sanctioned if the reverse charge procedure is introduced for all levels and types of VAT and not only for individual sectors which are particularly susceptible to fraudmission should examine the various possible options to tackle the VAT gap and adapt the VAT system to the digital economy and the needs of SMEs as set out in the Commission's Action Plan;

Amendment 122 #

Motion for a resolution
Paragraph 15

15. Takes the view that the cComplete abolition of minimum tax rates as an alternative, as advocated by the Commission, might cause considerable distortions of competition and problems in the single market and can only be sanctioned if the reverse charge procedure is introduced for all levels and types of VAT and not only for individual sectors which are particularly susceptible to fraudmission proposal to extend the scope of reduced tax rates will have to take into account the need for harmonisation, which is necessary for the proper functioning of the single market;

Amendment 123 #

Motion for a resolution
Paragraph 15

15. Takes the view that the cComplete abolition of minimum tax rates as an alternative, as advocated by the Commission, might cause considerable distortions of competition and problems in the single market and can only be sanctioned if the reverse charge procedure is introduced for all levels and types of VAT and not only for individual sectors which are particularly susceptible to fraudmission proposal to extend the scope of reduced tax rates will have to take into account the need for harmonisation, which is necessary for the proper functioning of the single market;

Amendment 124 #

Motion for a resolution
Paragraph 15

Amendment 125 #

Motion for a resolution
Paragraph 15

Amendment 126 #

Motion for a resolution
Paragraph 15

Amendment 127 #

Motion for a resolution
Paragraph 15

15. Takes the view that the complete abolition of minimum tax rates as an alternative, as advocated by the Commission, might cause considerable distortions of competition and problems in the single market ~~and can only be sanctioned if the reverse charge procedure is introduced for all levels and types of VAT and not only for individual sectors which are particularly susceptible to fraud~~; believes that the introduction of a general reverse charge system would put at risk the development of a coherent, harmonized and fraud- proof VAT-system for all Member States and stakeholders; notes, that it would create further distortions in the internal market;

Amendment 128 #

Paloma LÓPEZ BERMEJO, Miguel VIEGAS, Matt CARTHY, Fabio DE MASI, Marisa MATIAS

Motion for a resolution
Paragraph 15

15. Takes the view that the complete abolition of minimum tax rates as an alternative, as advocated by the Commission, ~~might cause considerable distortions of competit~~should not result in strengthening the powers of the Commission, and problems in the single market and can only be sanctioned if the reverse charge procedure is introduced for all levels and types of VAT and not only for individual sectors which are particularly susceptible to fraudarticularly its competition and governance competences, over democratic control of taxation;

Amendment 129 #

Motion for a resolution
Paragraph 15

15. Takes the view that the complete abolition of minimum tax rates as an alternative, as advocated by the Commission, ~~might cause considerable distortions of competition and problems~~would not affect the functioning of the common market inf the ~~single market and can only be san~~country-of-destination principle were consistently applied; takes the view that the introduction~~ed i~~ of the reverse charge procedure, isf int~~roduced for~~ended by a Member State, should be at all levels and types of VAT and not only for individual sectors which are particularly susceptible to fraud;

Amendment 13 #

Motion for a resolution
Recital E a (new)

Ea. whereas Member States differ in the effectiveness with which they are able to address VAT fraud and VAT avoidance, since the VAT gap is estimated to vary from less than 5% to over 40% depending on the country considered;

Amendment 130 #

Motion for a resolution
Paragraph 15

Amendment 131 #

Motion for a resolution
Paragraph 15 a (new)

15a. Believes that the implementation of a general reverse charge system will not be favourable to countries with a high number of SMEs as a single point of collection of the VAT at the retail level is highly fraud-sensitive as far as the rate exceeds 6-8%;

Amendment 132 #

Motion for a resolution
Paragraph 16

~~16. Calls instead for a single list of reduced goods and services to be compiled which would allow far fewer exemptions than is currently the case;~~deleted

Amendment 133 #

Motion for a resolution
Paragraph 16

~~16. Calls instead for a single list of reduced goods and services to be compiled which would allow far fewer exemptions than is currently the case;~~deleted

Amendment 134 #

Motion for a resolution
Paragraph 16

~~16. Calls instead for a single list of reduced goods and services to be compiled which would allow far fewer exemptions than is currently the case;~~deleted

Amendment 135 #

Michel DANTIN

Motion for a resolution
Paragraph 16

~~16. Calls instead for a single list of reduced goods and services to be compiled which would allow far fewer exemptions than is currently the case;~~deleted

Amendment 136 #

Paloma LÓPEZ BERMEJO, Miguel VIEGAS, Matt CARTHY, Fabio DE MASI, Marisa MATIAS

Motion for a resolution
Paragraph 16

16. Calls instead for a s~~ingle list~~ystem of reduced ~~goods and services to be compiled which would allow far fewer exemptions than is currently the case;~~ and luxury rates for goods and services that minimizes the regressive impact of VAT on household budgets and safeguards access to goods and services that are either essential to the consumption of low-income households or of public interest (e.g. cultural goods);

Amendment 137 #

Motion for a resolution
Paragraph 16

16. Calls ~~instead fo~~for an examination of whether a single list of reduced goods and services tocould be compiled ~~which would allow far fewer exemptions than is currently the case~~as an alternative to the current system of reduced VAT rates which could significantly improve efficiency of the VAT system;

Amendment 138 #

Motion for a resolution
Paragraph 16

16. Calls instead for a single European list of reduced goods and services to be compiled which would allow far fewer exemptions than is currently the case;

Amendment 139 #

Motion for a resolution
Paragraph 16

16. Calls instead for a single list of reduced goods and services to be compiled which would allow ~~far fewer exemptions~~a more structured system than is currently the case;

Amendment 14 #

Motion for a resolution
Recital E a (new)

Ea. whereas the VAT-rates for food products are very different (the lowest is 0 % whilst the highest is 27 %) in the Member States;

Amendment 140 #

Motion for a resolution
Paragraph 16 a (new)

16a. Takes the view that fewer exemptions are important to fight VAT fraud and that the best and most efficient way to tackle fraud is a simple VAT system with as low rate as possible;

Amendment 141 #

Motion for a resolution
Paragraph 17

~~17. Takes the view that the present complicated system could be considerably simplified if the goods and services eligible for reduced tax rates were determined jointly at EU level;~~deleted

Amendment 142 #

Motion for a resolution
Paragraph 17

~~17. Takes the view that the present complicated system could be considerably simplified if the goods and services eligible for reduced tax rates were determined jointly at EU level;~~deleted

Amendment 143 #

Motion for a resolution
Paragraph 17

~~17. Takes the view that the present complicated system could be considerably simplified if the goods and services eligible for reduced tax rates were determined jointly at EU level;~~deleted

Amendment 144 #

Molly SCOTT CATO, Ernest URTASUN, Karima DELLI

Motion for a resolution
Paragraph 17

~~17. Takes the view that the present complicated system could be considerably simplified if the goods and services eligible for reduced tax rates were determined jointly at EU level;~~deleted

Amendment 145 #

Michel DANTIN

Motion for a resolution
Paragraph 17

17. ~~Takes the view that the present complicated system could be considerably simplified if the~~Calls for the Member States to be given more flexibility in defining their reduced VAT rate policy, and at least to be able to review on a regular basis the list of goods and services eligible for reduced ~~tax~~ rates ~~were determined jointly at EU level~~in order to take into account specific national circumstances which do not disturb the proper functioning of the single market;

Amendment 146 #

Motion for a resolution
Paragraph 17

17. Takes the view that the present complicated system could be considerably simplified if the goods and services eligible for reduced tax rates were determined jointly at EU level; while allowing Member States to adopt reduced, super- reduced or zero rates on a limited set of goods, that they are free to choose, provided that this does not create risks of unfair competition;

Amendment 147 #

Paloma LÓPEZ BERMEJO, Miguel VIEGAS, Matt CARTHY, Fabio DE MASI, Marisa MATIAS

Motion for a resolution
Paragraph 17

17. Takes the view that the present complicated system could be considerably simplified if minimal criteria for the goods and services eligible for reduced tax rates were determined jointly at EU level, while ensuring full respect to national competences in developing a more progressive taxation system;

Amendment 148 #

Motion for a resolution
Paragraph 17

17. Takes the view that the present complicated system could be ~~considerably simplified if th~~simplified if, in exceptional cases, some goods and services eligible for reduced tax rates were determined ~~jointly~~ at EU level;

Amendment 149 #

Motion for a resolution
Paragraph 17

17. Takes the view that the present complicated system could be considerably simplified if the ~~goods and services eligible for reduced tax~~number of exemptions from the regular VAT rates w~~ere determined jointly at EU level~~ould be greatly reduced;

Amendment 15 #

Molly SCOTT CATO, Ernest URTASUN, Karima DELLI

Motion for a resolution
Recital E b (new)

Eb. whereas according to Europol estimates, between EUR 40 billion and EUR 60 billion of the annual VAT revenue losses of Member States are caused by organised crime groups, and 2 % of those groups are behind 80 % of missing trader intra-Community fraud;

Amendment 150 #

Motion for a resolution
Paragraph 17 a (new)

17a. Calls on the Commission to submit a proposal for agreeing on general principles covering the use of reduced, super-reduced or zero rates for specific products which demonstrate benefits for the environment, human health, or social wellbeing, while conversely applying the standard rate, as a minimum, to those products, which are most harmful for the environment and human health;

Amendment 151 #

Francisco de Paula GAMBUS MILLET

Motion for a resolution
Paragraph 17 a (new)

17a. Takes the view that both female sanitary products and baby and adult nappies should be considered essential items with a VAT rate of no more than 4%;

Amendment 152 #

Motion for a resolution
Paragraph 17 a (new)

17a. Calls for support for the reintroduction in the EU of special VAT rates on luxury products;

Amendment 153 #

Ernest URTASUN, Molly SCOTT CATO, Karima DELLI

Motion for a resolution
Paragraph 17 b (new)

17b. Takes the view that additional revenue, arising from VAT rates differentiation, could be used to reduce direct taxation for low income earners to smooth negative distributional effects,

Amendment 154 #

Motion for a resolution
Paragraph 17 c (new)

17c. Highlights the #EndTamponTax campaign across Europe, which calls for zero rates on tampons, towels and other sanitary products; calls on Member States that don't already apply reduced rates to do so on these items, and for the freedom of Member States to apply super-reduced, exemptions or zero rates to these items; calls for all reductions in price to be passed on to the consumer;

Amendment 155 #

Motion for a resolution
Paragraph 18

18. Calls for products to be subject to the country-of-destination principle of equal taxation irrespective of what form they take or what platform they are purchased on and whether they are delivered digitally or physically;deleted

Amendment 156 #

Motion for a resolution
Paragraph 18

Amendment 157 #

Motion for a resolution
Paragraph 18

18. Calls for products to be subject to the country-of-destination principle ~~of equal taxation~~ irrespective of what form they take or what platform they are purchased on and whether they are delivered digitally or physically;

Amendment 158 #

Motion for a resolution
Paragraph 18 a (new)

18a. Notes that a major problem for SMEs today is that Member States do different interpretations of what can be described as a product or as a service; therefore calls on commission to be clearer and more distinct in its definitions;

Amendment 159 #

Motion for a resolution
Paragraph 18 a (new)

18a. Points out that healthy food and cultural products, including paper publications, should be included in the European list of products eligible for the reduced rate of VAT;

Amendment 16 #

Motion for a resolution
Recital E b (new)

Eb. whereas the measurement of the revenue losses arising from cross-border VAT fraud is a very challenging task given that only two Member States, the UK and Belgium, collect and disseminate statistics on the issue;

Amendment 160 #

Motion for a resolution
Paragraph 19

~~19. Calls on the Member States to apply VAT equally to private and public companies in areas in which they compete with each other;~~deleted

Amendment 161 #

Motion for a resolution
Paragraph 19

~~19. Calls on the Member States to apply VAT equally to private and public companies in areas in which they compete with each other;~~deleted

Amendment 162 #

Paloma LÓPEZ BERMEJO, Miguel VIEGAS, Matt CARTHY, Fabio DE MASI, Marisa MATIAS

Motion for a resolution
Paragraph 19

~~19. Calls on the Member States to apply VAT equally to private and public companies in areas in which they compete with each other;~~deleted

Amendment 163 #

Motion for a resolution
Paragraph 19

19. Calls on the Member States to apply as a general principle VAT equally to private and public companies in areas in which they actually compete with each other with the exclusion of services of general economic interest, of cases where the public service is provided below market prices or when there are particular reasons justifying the different treatment;

Amendment 164 #

Motion for a resolution
Paragraph 19 a (new)

19a. Points out that the fractionated payments system for VAT was chosen as the reference for indirect taxation in the OECD’s BEPS project (Action 1) because it ensures that tax collection is effective and, by its very nature, allows for self- policing by operators;

Amendment 165 #

Motion for a resolution
Paragraph 19 a (new)

Amendment 166 #

Motion for a resolution
Paragraph 19 a (new)

19a. Calls for social services of general interest not to be subject to market laws and for the VAT exemptions which apply to public services to be maintained;

Amendment 167 #

Motion for a resolution
Paragraph 20

~~20. Notes that the application of a general reverse charge procedure might enable cross-border carousel fraud to be largely eradicated and would significantly reduce the administrative costs for SMEs;~~deleted

Amendment 168 #

Motion for a resolution
Paragraph 20

Amendment 169 #

Motion for a resolution
Paragraph 20

20. ~~Note~~Considers that the application of ~~a general reverse charge procedure~~the fractionated payments procedure to intra-community transactions might enable cross-border carousel fraud to be largely eradicated and would significantly reduce the administrative costs for SMEs; believes that the definitive regime proposed by the Commission will need to be supported by Member States cooperating administratively to strengthen their efforts to combat fraud; fears that a general reverse charge procedure runs the risk of the entire VAT being collected only from retailers, who are the weakest links in the economic chain, which would increase the risk of fraud;

Amendment 17 #

Motion for a resolution
Recital E c (new)

Ec. whereas several Member States under the coordination of Eurojust and Europol have recently conducted three successful and consecutive Vertigo Operations which uncovered in total a 320 million EUR carousel fraud scheme;

Amendment 170 #

Motion for a resolution
Paragraph 20

20. Notes, that the ~~applica~~introduction of a generalised reverse charge ~~procedure might enable cross-border carousel fraud to be largely eradicated and would significantly reduce the administrative cost~~system, even on an experimental and national basis, would harm the development of a coherent, harmonized and fraud proof VAT system by creating additional distortions within the internal market and thereby also increase opportunities for ~~SMEs~~fraud;

Amendment 171 #

Motion for a resolution
Paragraph 20

20. Notes that ~~the application of a general reverse charge procedure might enable cross-border carousel fraud to be largely eradicated and would significantly reduce the administrative costs for SMEs~~Arts 199 & 199a of the VAT Directive allow Member States to apply a targeted reverse charge mechanism for cross-border transactions and for certain domestic high risk sectors; believes this to be an important instrument in the fight against VAT fraud;

Amendment 172 #

Motion for a resolution
Paragraph 20

Amendment 173 #

Motion for a resolution
Paragraph 20

20. Notes that the application of a general reverse charge procedure might enable cross-border carousel fraud to be largely eradicated ~~and would significantly reduce the~~but other types of fraud are likely to arise, especially at retail level, while it is uncertain whether SMEs administrativeon costs ~~for SMEs~~will actually decrease;

Amendment 174 #

Paloma LÓPEZ BERMEJO, Miguel VIEGAS, Matt CARTHY, Fabio DE MASI, Marisa MATIAS

Motion for a resolution
Paragraph 20

20. Notes that the application of ~~a general~~ reverse charge procedure might ~~enabl~~reduce the administrative cros~~s-border carousel fraud to be largely eradicated and would significantly reduce the administrative co~~ts for SMEs, but due attention should be paid to the other objectives of current VAT taxation systems, including the fight againsts f~~or SMEs~~raud;

Amendment 175 #

Petr JEŽEK

Motion for a resolution
Paragraph 20 a (new)

20a. Notes that an application of the reverse charge mechanism only in selected business sectors has not proved to be a viable solution, as studies on the increasing VAT gap demonstrate, and agrees that in order to avoid fraudsters moving from one business sector or one MS to another, the introduction of the general reverse charge seems more appropriate; 1b __________________ 1b http://ec.europa.eu/taxation_customs/reso urces/documents/common/publications/st udies/vat_gap2013.pdf

Amendment 176 #

Motion for a resolution
Paragraph 20 a (new)

20a. Fears that a general reverse charge procedure runs the risk of the entire VAT being collected only from retailers, who are the weakest links in the economic chain, which would increase the risk of fraud;

Amendment 177 #

Motion for a resolution
Paragraph 20 a (new)

20a. Calls on Commission to carefully study the consequences of reverse charge and examine whether this procedure will simplify for SMEs and reduce the VAT fraud;

Amendment 178 #

Motion for a resolution
Paragraph 21

Amendment 179 #

Motion for a resolution
Paragraph 21

Amendment 18 #

Jakob von WEIZSÄCKER

Motion for a resolution
Recital F

F. whereas the high administrative costs incurred under the present VAT system, especially with regard to cross- border transactions, could be significantly reduced for small and medium-sized enterprises in particular ~~through the necessary~~, including by means of employing digital refpormting tools and common databases;

Amendment 180 #

Motion for a resolution
Paragraph 21

Amendment 181 #

Motion for a resolution
Paragraph 21

Amendment 182 #

Motion for a resolution
Paragraph 21

Amendment 183 #

Motion for a resolution
Paragraph 21

21. ~~Calls on~~Notes the Commission ~~to conduct pilot projects to test out a~~'s intention to investigate in-depth whether the existing legislation should be amended to allow Member States to introduce derogating measures like a temporary generalised reverse charge ~~procedure~~system; is of the opinion that the benefits of such a reverse charge mechanism in terms of cpos~~t, implem~~sible fraud preventation ~~problems and long-term advantages, as some Member States have offered to carry out or have cal~~do not outweigh the potential revenue loss for Member States due to the sole reliance on the final seller in the production and distribution chain for the payment of the VAT due and believes that such a system may lead ~~for;~~ to new types of VAT fraud;

Amendment 184 #

Petr JEŽEK, Cora van NIEUWENHUIZEN

Motion for a resolution
Paragraph 21

21. Calls on the Commission to conduct pilot projects to test out a general reverse charge procedure in terms of cost, implementation problems and long-term advantages, as some Member States have offered to carry out or have called fNotes that in its action plan the Commission rejects a solution based on a general reverse charge procedure and limits this procedure to specific situations in which collection of the tax relies on the strongest operators;

Amendment 185 #

Paloma LÓPEZ BERMEJO, Miguel VIEGAS, Matt CARTHY, Fabio DE MASI, Marisa MATIAS

Motion for a resolution
Paragraph 21

21. Calls on the Commission to ~~conduct pilot projects to test out~~evaluate the effects of a general reverse charge procedure in terms of cost, ~~implementation problems and long-term advantages, as some Member States have offered to carry out or have called for~~fraud, effectiveness and implementation problems;

Amendment 186 #

Motion for a resolution
Paragraph 21

21. Calls on the Commission to quickly conduct pilot projects to test out a general reverse charge procedure in terms of ~~cost,~~benefits, compliance cost, potential implementation problems and long-term advantages, as some Member States have offered to carry out or have called for;

Amendment 187 #

Motion for a resolution
Paragraph 22

Amendment 188 #

Motion for a resolution
Paragraph 22

Amendment 189 #

Motion for a resolution
Paragraph 22

22. Takes the view that national tax administrations must take greater responsibility for ensuring tax compliance and reducing opportunities for evasion in the ~~reverse charge procedure and in the genera~~general implementation of the country-of-destination principle; Agrees with the Commission that there is still iample~~mentation of the country-of- destination principle~~ room to improve the fight against VAT fraud via conventional administrative measures and improving the tax collection and inspection capacity of Member States;

Amendment 19 #

Paloma LÓPEZ BERMEJO, Matt CARTHY, Fabio DE MASI, Marisa MATIAS

Motion for a resolution
Recital F

F. whereas the high administrative costs incurred under the present VAT system, especially with regard to cross- border transactions, could be significantly reduced for small and medium-sized enterprises in particular through ~~the necessary reform~~simplification measures;

Amendment 190 #

Motion for a resolution
Paragraph 22

22. Takes the view that national tax administrations must take greater responsibility for ensuring tax compliance and reducing opportunities for evasion in the reverse charge procedure and in the general implementation of the country-of- destination principle; highlights the need to fight the structural under-staffing of tax authorities in Member States and strengthening tax inspections and sanctions on the largest avoiders; calls on the Commission to provide adequate financial and technical support in this regard, as well as improved coordination between national tax authorities;

Amendment 191 #

Motion for a resolution
Paragraph 22

22. Takes the view that national tax administrations must take greater responsibility for ensuring tax compliance and reducing opportunities for evasion in the reverse charge procedure and in the general implementation of the country-of- destination principle; notes in this regard the need to hold parties within the chain of supplies jointly and severally liable for VAT that has not been remitted by other parties in the sequence of the supplies;

Amendment 192 #

Motion for a resolution
Paragraph 22

22. Takes the view that national tax administrations must ~~take greater responsibility for ensuring tax compliance~~strengthen their efforts to combat fraud and reduc~~ing~~e the opportunities for evasion ~~in the reverse charge procedure and in the general implementation of the country-of- destination principle~~, particularly in countries with the biggest VAT gaps, and that the implementation of a general reverse charge procedure would create excessive compliance costs both for tax administrations and companies;

Amendment 193 #

Motion for a resolution
Paragraph 22

22. Takes the view that national tax administrations must take greater responsibility for ensuring tax compliance and reducing opportunities for evasion ~~in the reverse charge procedure and in the general implementation of the country-of- destination principle~~;

Amendment 194 #

Motion for a resolution
Paragraph 22

Amendment 195 #

Petr JEŽEK, Sylvie GOULARD

Motion for a resolution
Paragraph 22

22. Takes the view that national tax administrations must take greater responsibility for ensuring tax compliance and reducing opportunities for evasion ~~in the reverse charge procedure~~ and in the general implementation of the country-of- destination principle;

Amendment 196 #

Motion for a resolution
Paragraph 22 a (new)

22a. Takes the view that the Commission should closely monitor the performance of national tax authorities;

Amendment 197 #

Petr JEŽEK, Enrique CALVET CHAMBON, Sylvie GOULARD

Motion for a resolution
Paragraph 22 b (new)

22b. Welcomes the Commission announcement to expand the mini-one- stop-shop into a fully-fledged one-stop- shop; notes the paramount importance for it to be user-friendly and equally efficient in all 28 Member States; notes that creating a one-stop-shop would alleviate administrative burdens preventing companies from operating across borders and reduce costs for SMEs1c; __________________ 1c COM(2016) 0148 final

Amendment 198 #

Motion for a resolution
Paragraph 23

23. Notes that a 'one-stop shop' is essential if the country-of-destination principle is to be imposed and made less prone to fraud; ~~calls for a clear definition of which Member State is responsible for tax inspection in the case of cross-border transactions;~~ stresses that compliance with VAT rules of other Member States is a great concern for micro-businesses and calls for a generous exemption threshold to prevent that micro-businesses are discouraged from selling cross-border; calls for a clear definition of which Member State is responsible for tax inspection in the case of cross-border transactions; believes that a high threshold which includes all supplies, domestic and cross-border, whether digital or not, whether distant sales or not, would ensure greater consistency of the system; is of the opinion, that such a system would allow SMEs to have to concern themselves with only one tax authority and only one set of VAT-rules; urges, that such a system has be to drawn up in respect of the principles of subsidiarity;

Amendment 199 #

Motion for a resolution
Paragraph 23

23. Notes that a 'one-stop shop' is essential if the country-of-destination principle is to be imposed and made less prone to fraud; notes that evidence from the e-commerce sector shows that even with the Mini One Stop Shop, small and micro-businesses can face a significant administrative burden under the new destination principle; welcomes therefore the proposal within the Commission's action plan on VAT to introduce a common EU-wide simplification measure (VAT threshold) to help small start-up e- commerce businesses, and calls on the Commission to introduce such a threshold as soon as possible; calls for a clear definition of which Member State is responsible for tax inspection in the case of cross-border transactions;

Amendment 2 #

Francisco de Paula GAMBUS MILLET

Motion for a resolution
Citation 4 a (new)

– having regards to the Report on the future of VAT (2011/2082(INI)),

Amendment 20 #

Motion for a resolution
Recital F a (new)

Fa. whereas there is much room for improvement in reducing administrative and tax barriers, which particularly affect cross-border cooperation projects;

Amendment 200 #

Paloma LÓPEZ BERMEJO, Matt CARTHY, Fabio DE MASI, Marisa MATIAS

Motion for a resolution
Paragraph 23

23. Notes that a 'one-stop shop' is essential if the country-of-destination principle is to be imposed and made less prone to fraud; calls for improving the one-stop shop based on the current experience of the Mini One Stop Shops for digital products, and providing adequate assistance to SMEs dealing with this tool; calls for a clear definition of which Member State is responsible for tax inspection in the case of cross-border transactions;

Amendment 201 #

Motion for a resolution
Paragraph 23

23. Notes that a 'one-stop shop' ~~is essential i~~can contribute to the implementation of the country-of-destination principle isand to ~~be imposed and made less prone to fraud~~make it less prone to fraud, but that this is no substitute for the improvement of tax collection systems; calls for a clear definition of which Member State is responsible for tax inspection in the case of cross-border transactions;

Amendment 202 #

Motion for a resolution
Paragraph 23 a (new)

23a. Notes that the exemption of imports of small consignments from VAT under the Low Value Consignments Relief has resulted in a distortion of competition for EU businesses vis-à-vis non-EU businesses supplying EU consumers; notes that, furthermore, the growth of e-commerce has resulted in increased opportunities for activity shifting and in a higher amount of VAT foregone due to this exemption; notes that the amount of such foregone VAT is estimated to have grown by approximately 355% between 1999 and 2013 and to have reached approximately EUR 535 million in 2013 1a; welcomes accordingly the Commission's intention to abolish the Low Value Consignments Relief as part of its VAT action plan; __________________ 1aErnst & Young, Assessment of the application and impact of the VAT exemption for importation of small consignments, 2015.

Amendment 203 #

Petr JEŽEK, Sylvie GOULARD

Motion for a resolution
Paragraph 23 a (new)

23a. Recognising that different VAT regimes across the European Union might be also perceived as a non-tariff barrier in the Single Market, underlines that the VAT Mini One-Stop Shop (VAT MOSS) is a good way of supporting the overcoming of this barrier and in particular of supporting SMEs in their cross-border activity; acknowledges that there are still some minor problematic issues with the VAT MOSS; calls on the Commission to further facilitate the payment of VAT obligations by companies across the EU;

Amendment 204 #

Motion for a resolution
Paragraph 23 a (new)

23a. Notes the Court of Justice of the European Union ruling in C-97/09[ASE1] ; takes note of the 28 different thresholds for exemption from VAT tax; takes note of the ensuing financial difficulties faced by SMEs and micro-businesses which would be exempted under their national systems; calls on the Commission to conduct further studies on establishing a threshold for the exemption to pay VAT for micro-businesses;

Amendment 205 #

Motion for a resolution
Paragraph 23 a (new)

23a. Believes the separation between public and private tax consultancies would hamper the efficiency of the public sector and would constitute an undue restriction on the freedom of enterprise and competition among tax consultants and auditors;

Amendment 206 #

Motion for a resolution
Paragraph 23 b (new)

23b. Believes that the existing rules for establishing the identity of owner and beneficiary are sufficiently covered in a number of Member States; points out, that this corresponds to a high administrative effort on part of the national tax consultants and auditors; therefore points out, that any allegations of fraud need to be thoroughly investigated;

Amendment 207 #

Motion for a resolution
Paragraph 24

24. Calls for all proposals to be studied in order to ~~keep turnover tax for companies~~minimise the administrative burden, in particular for SMEs~~, cost- neutral as far as possible and to minimise the administrative burden~~; support the Commission proposal to introduce a VAT-free threshold of €100,000 to help start-ups and microbusinesses and extend it to all sectors;

Amendment 208 #

Motion for a resolution
Paragraph 24

24. Calls for all proposals to be studied in order to keep turnover tax for companies, in particular SMEs, cost- neutral as far as possible and to minimise the administrative burden; encourages the Commission in this regard also to look into international best practices, like the gold card schemes applicable in Singapore and Australia, recognizing that risk of fraud on the part of some suppliers is very low;

Amendment 209 #

Paloma LÓPEZ BERMEJO, Miguel VIEGAS, Matt CARTHY, Fabio DE MASI, Marisa MATIAS

Motion for a resolution
Paragraph 24

24. Calls for all proposals to be studied in order to ~~keep turnover tax for companies, in particular SMEs, cost- neutral as far as possible and to~~ minimise the administrative burden of turnover taxes for MSMEs;

Amendment 21 #

Motion for a resolution
Recital G

Amendment 210 #

Motion for a resolution
Paragraph 25

25. Welcomes the Commission's announcement that it will submit an SME package for VAT in 2017; recommends however that the implementation of the new framework should be gradual as it will trigger additional administrative costs (IT infrastructure, VAT processes);

Amendment 211 #

Motion for a resolution
Paragraph 25

25. ~~Welcomes~~Points to the Commission's announcement that it will submit an SME package for VAT in 2017;

Amendment 212 #

Paloma LÓPEZ BERMEJO, Miguel VIEGAS, Matt CARTHY, Fabio DE MASI, Marisa MATIAS

Motion for a resolution
Paragraph 25

25. ~~Welcom~~Notes the Commission's announcement that it will submit an SME package for VAT in 2017;

Amendment 213 #

Motion for a resolution
Paragraph 25 a (new)

25a. Notes the complex filing system that imposes a high burden on SMEs and thus discourages cross-border trade; calls on the Commission to include in its SME package the proposal of a unified VAT filing, harmonised reporting requirements and deadlines;

Amendment 214 #

Motion for a resolution
Paragraph 25 a (new)

25a. Underscores the need for an harmonized VAT environment for distance "business to business" and "business to consumer" sales. Notes that the VAT threshold is not implemented with the same success to different Member States due to failure in coordination;

Amendment 215 #

Motion for a resolution
Paragraph 25 a (new)

25a. Underlines that a new simplified system for VAT must be designed in a way that SME´s easily can follow rules for cross border trade and in each member state can find support not only on how to adopt to the them but also manage the VAT procedures;

Amendment 216 #

Motion for a resolution
Paragraph 25 a (new)

25a. Welcomes the Commission's intention to lift the VAT-exemption for small quantities of goods imported from third countries;

Amendment 217 #

Motion for a resolution
Paragraph 25 b (new)

25b. Highlights the need of an EU- harmonized threshold for SMEs performing electronic, broadcasting and telecom services and reporting such transactions through MOSS;

Amendment 218 #

Motion for a resolution
Paragraph 26

26. Calls in the short term for a comprehensive internet portal for companies and end-users to find, clearly and easily, information on the VAT rates applicable to individual products and services in the Member States; urges that language and design of this portal are easy to understand and clear to handle; reiterates the conviction that assisting companies having a clear understanding of VAT rules applicable in Member States will further strengthen anti-VAT-fraud measures;

Amendment 219 #

Motion for a resolution
Paragraph 26

26. Calls in the short term for a comprehensive internet portal for companies and end-users to find, clearly and easily, information on the VAT rates applicable to individual products and services in the Member States; notes also that certified tax software could help in limiting the risk of specific types of fraud and other irregularities and it can provide certainty to honest businesses engaged in domestic and cross border transactions;

Amendment 22 #

Petr JEŽEK, Enrique CALVET CHAMBON, Sylvie GOULARD

Motion for a resolution
Recital G

G. whereas VAT is a tax on consumption ~~that should only be levied on the final consumer so as to achieve a significant reduction in administrative and financial costs along the supply chain and reduce the possibility of fraud~~which is based on a system of fractionated payments allowing for self- policing by persons liable for payment, and whereas it must only be borne by the final consumer so as to ensure neutrality for businesses;

Amendment 220 #

Motion for a resolution
Paragraph 26

26. Calls in the short term for a comprehensive internet portal for companies and end-users to find, clearly and easily, information on the VAT rates applicable to individual products and services in the Member States; further calls on the Commission to provide guidelines to national tax authorities on the classification of transactions with respect to the applied VAT rate in order to reduce compliance costs and legal disputes;

Amendment 221 #

Motion for a resolution
Paragraph 26

26. Calls in the short term for a comprehensive internet portal for companies and end-users to find, clearly and easily, information on the VAT rates applicable to individual products and services in the Member States; calls on Member States to set up public information systems, such as a VAT web portal, to make reliable information available;

Amendment 222 #

Motion for a resolution
Paragraph 26

26. Calls in the short term for a comprehensive and publicly accessible internet portal for companies and end-users to find, clearly and easily, information on the VAT rates applicable to individual products and services in the Member States;

Amendment 223 #

Cătălin Sorin IVAN

Motion for a resolution
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;

Amendment 224 #

Motion for a resolution
Paragraph 26 a (new)

26a. Calls on Commission to set up a list with updated information on VAT rules in every single Member States; underlines at the same time that it is the responsibility of the Member States to report their rules and fares to Commission;

Amendment 225 #

Motion for a resolution
Paragraph 26 a (new)

26a. Takes note that for e-commerce sales the lack of harmonization in the VAT threshold impairs high transaction costs to SMEs operating in e-commerce activities when they accidentally or inadvertently exceed the threshold;

Amendment 226 #

Motion for a resolution
Paragraph 26 a (new)

26a. Calls for the rate of VAT on school buildings to be reduced to 6%;

Amendment 227 #

Motion for a resolution
Paragraph 26 b (new)

26b. Calls for the reduction in the rate of VAT to 6% on demolition operations and the reconstruction of abandoned buildings, irrespective of the type of operator, to be extended to all urban renovation and regeneration areas and to the development of rural areas;

Amendment 228 #

Motion for a resolution
Paragraph 26 b (new)

26b. Calls on Member States to urgently provide the Commission with information regarding VAT rates, special requirements and exemptions in respective Member States; calls on Commission to collect this information and provide to companies and consumers;

Amendment 229 #

Motion for a resolution
Paragraph 26 c (new)

26c Calls for the rate of VAT on sanitary products to be reduced to 6%;

Amendment 23 #

Motion for a resolution
Recital G

G. whereas ~~VAT is a tax on consumption that should only be levied on the final consumer so as~~the standard fractionated payment system combined with strong and efficient tax administrations and equal treatment of domestic and cross-border transactions remains the best option to achieve a significant reduction in administrative and financial costs along the supply chain and reduce the possibility of fraud;

Amendment 230 #

Motion for a resolution
Paragraph 26 d (new)

26d. Calls for the rate of VAT on electricity to be reduced to 6%;

Amendment 231 #

Paloma LÓPEZ BERMEJO, Miguel VIEGAS, Matt CARTHY, Fabio DE MASI, Marisa MATIAS

Motion for a resolution
Paragraph 27

27. Takes the view that the VAT reform plans announced by the Commission in the action programme must be subject to a comprehensive ~~and qualitatively-sound impact assessments with input from science, tax administrations and companies in the EU~~public scrutiny, including social partners, tax authorities and relevant civil society organizations in the field of taxation and social policy;

Amendment 232 #

Motion for a resolution
Paragraph 27

27. Takes the view that the VAT reform plans announced by the Commission in the action programme must be subject to comprehensive and qualitatively-sound impact assessments with input from science, tax administrations of EU Member States and companies in the EU;

Amendment 233 #

Motion for a resolution
Paragraph 27

Amendment 234 #

Motion for a resolution
Paragraph 28

~~28. Calls for a treaty change so that the ordinary legislative procedure, with co-decision by Parliament and the Council, can be introduced in the context of the VAT Directive;~~deleted

Amendment 235 #

Motion for a resolution
Paragraph 28

~~28. Calls for a treaty change so that the ordinary legislative procedure, with co-decision by Parliament and the Council, can be introduced in the context of the VAT Directive;~~deleted

Amendment 236 #

Motion for a resolution
Paragraph 28

28. ~~Calls for a treaty change so that the ordinary legislative procedure, with co-decision by Parliament and the Council, can be introduced in the context of the VAT Directive~~Emphasizes that tax legislation is in the exclusive competence of the Member States, emphasizes that a group of at least nine Member States may engage in enhanced cooperation according to Article 329 (1) TFEU, calls on the Commission to support proposals of enhanced cooperation which aim at combatting fraud and reducing administrative burdens in terms of VAT;

Amendment 237 #

Motion for a resolution
Paragraph 28

28. Calls for a treaty change so that the ordinary legislative procedure, with co- decision by Parliament and the Council, can be introduced in the context of the VAT Directive; pending the implementation of such change, calls on the Commission to investigate the potential for use as a basis for legal acts in the field of taxation, including VAT, of article 116 TFEU which allows for the use of ordinary legislative procedure when differences between national legislations result in distortion of competition in the single market and when consultation with the Member States has failed to address the issue;

Amendment 238 #

Esther DE LANGE

Motion for a resolution
Paragraph 28

28. Calls for ~~a treaty change so that~~ the ordinary legislative procedure, with co- decision by Parliament and the Council, ~~can~~to be introduced in the context of the VAT Directive with the next treaty change;

Amendment 239 #

Motion for a resolution
Paragraph 28 a (new)

28a. Takes the view that a solution within the OECD framework is preferred to stand-alone-measures, which need to be harmonised with OECD- recommendations and the BEPS action plan;

Amendment 24 #

Motion for a resolution
Recital G

Amendment 25 #

Motion for a resolution
Recital G

G. whereas VAT is a tax on consumption that should only be levied on the final consumer so as to achieve a significant reduction in administrative and financial costs along the supply chain and reduce the possibility ofcharging VAT along the supply chain involves significant administrative and financial costs, whereas VAT is ultimately borne by the final consumer, whereas directly charging consumers may greatly reduce administrative and financial costs and may reduce the volume of VAT-related fraud;

Amendment 26 #

Paloma LÓPEZ BERMEJO, Miguel VIEGAS, Matt CARTHY, Fabio DE MASI, Marisa MATIAS

Motion for a resolution
Recital G

G. whereas ~~VAT~~it is a tax on consumption that should only be levied on the final consumer so as to achieve a significant reduction in administrative and financial costs along the supply chain and reduce the possibility ofup to Member States to define the practical levy of VAT in order to ensure that it falls on the final consumer, while keeping track of all intermediate transactions in the supply chain and fighting fraud;

Amendment 27 #

Motion for a resolution
Recital G

G. whereas VAT is a tax on consumption ~~that should only be~~ levied on the final consumer ~~so as to achieve a significant reduction in administ~~through, as a general principle, a system of fracti~~ve and financial cos~~oned payments along the supply chain ~~and reduce the possibility of fraud~~;

Amendment 28 #

Paloma LÓPEZ BERMEJO, Miguel VIEGAS, Matt CARTHY, Fabio DE MASI, Marisa MATIAS

Motion for a resolution
Recital H

H. whereas, although unanimity in the European Council is required for the definitive VAT system to be established, 23 years after the introduction of the VAT Directive, the so called ‘standstill derogations’ are outdated;deleted

Amendment 29 #

Motion for a resolution
Recital H

H. whereas~~, although unanimity in the European Council is required for the definitive VAT system to be established,~~ 23 years after the introduction of the VAT Directive, the so called ‘standstill derogations’ are outdated;

Amendment 3 #

Motion for a resolution
Citation 4 b (new)

– having regard to the proposal for a directive on the fight against fraud to the Union's financial interests by means of criminal law (COM(2012)0363),

Amendment 30 #

Motion for a resolution
Recital H

Amendment 31 #

Motion for a resolution
Recital H

H. whereas, although unanimity in the ~~European~~ Council is required for the definitive VAT system to be established, 23 years after the introduction of the VAT Directive, the so called ‘standstill derogations’ are outdated;

Amendment 32 #

Motion for a resolution
Recital J

Amendment 33 #

Motion for a resolution
Recital J

J. whereas no majority can be achieved in favour of the country of origin principle regarding a definitive VAT system, since this would require a higher degree of tax-rate harmonisation to prevent massive distortions of competition; whereas the country of origin principle on VAT collection offers the to-date most efficient method to fight VAT fraud;

Amendment 34 #

Paloma LÓPEZ BERMEJO, Miguel VIEGAS, Matt CARTHY, Fabio DE MASI, Marisa MATIAS

Motion for a resolution
Paragraph 1

1. ~~Welcom~~Notes the Commission’s intention to propose a definitive VAT system by 2017 ~~that is simple, fair, robust, efficient and less susceptible to fraud~~;

Amendment 35 #

Motion for a resolution
Paragraph 1

1. ~~Welcomes~~Points to the Commission’s intention to propose a definitive VAT system by 2017 that is simple, fair, robust, efficient and less susceptible to fraud;

Amendment 36 #

Paloma LÓPEZ BERMEJO, Matt CARTHY, Fabio DE MASI, Marisa MATIAS

Motion for a resolution
Paragraph 1 a (new)

1a. Underlines that a simple system for VAT which demand fewer exemptions is necessary for the proper functioning of the digital single market;

Amendment 37 #

Motion for a resolution
Paragraph 2

2. ~~Takes the view~~Notes that the expert advice on which the Commission’s proposals for the programme of action are based contains a number of valuable indicators ~~for a robust, simple and fraud- proof VAT system~~, but expresses its concerns about the lack of public participation, particularly of social partners, and democratic overview in the process; takes the view that this results in a bias against the inclusion of social considerations which are of high relevance in the matter of taxation;

Amendment 38 #

Motion for a resolution
Paragraph 2

2. Takes the view that the expert advice on which the Commission’'s proposals for the programme of action are based contains a number of valuable ~~indicators for~~recommendations; emphasizes that the Commission's list of proposals aimed at achieving a robust, simple and fraud- proof VAT system is not exhaustive;

Amendment 39 #

Motion for a resolution
Paragraph 2

2. Takes the view that the expert advice on which the Commission’s proposals for the programme of action are based contains a number of valuable indicators for a robust, effective, simple and fraud- proof VAT system;

Amendment 4 #

Motion for a resolution
Recital A

A. whereas the Single Market, established on 1 January 1993, has abolished border controls for intra- community trade and whereas, under Articles 402-404 of the current VAT Directive, the European Union VAT arrangements in place since 1993 are of a provisional and transitional nature only;

Amendment 40 #

Paloma LÓPEZ BERMEJO, Miguel VIEGAS, Matt CARTHY, Fabio DE MASI, Marisa MATIAS

Motion for a resolution
Paragraph 3

3. ~~Welcom~~Notes the recent Commission communication of 7 April 2016 and the projected additional measures designed to prevent fraud and help improve the existing VAT system;

Amendment 41 #

Motion for a resolution
Paragraph 3

3. ~~Welcomes~~Points to the recent Commission communication of 7 April 2016 and the projected additional measures designed to prevent fraud and help improve the existing VAT system;

Amendment 42 #

Paloma LÓPEZ BERMEJO, Miguel VIEGAS, Matt CARTHY, Fabio DE MASI, Marisa MATIAS

Motion for a resolution
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 its regressive effects on distribution, ensuring that the system of VAT rates safeguards the right of access to goods and services that are either essential to the consumption of low- income households or of public interest (e.g. cultural goods), and penalizes the consumption of those goods aimed only at high-income households;

Amendment 43 #

Motion for a resolution
Paragraph 4

4. ~~Objects to the narrowing down of the proposed improvements to parts of the existing system, and c~~Calls for fundamental reform with a view to removing or at least substantially reducing the problems affecting it;

Amendment 44 #

Motion for a resolution
Paragraph 4

4. ~~Objects to the narrowing down of the proposed improvements to parts of~~Takes the view that improving the existing system is also important, and calls for fundamental reforms with a view to removing or at least substantially reducing the problems affecting it;

Amendment 45 #

Cătălin Sorin IVAN

Motion for a resolution
Paragraph 4

Amendment 46 #

Motion for a resolution
Paragraph 5

~~5. Takes the view that the Commission should examine all possible options equally without prejudging the outcome and should include them in the legislative process;~~deleted

Amendment 47 #

Paloma LÓPEZ BERMEJO, Miguel VIEGAS, Matt CARTHY, Fabio DE MASI, Marisa MATIAS

Motion for a resolution
Paragraph 5

~~5. Takes the view that the Commission should examine all possible options equally without prejudging the outcome and should include them in the legislative process;~~deleted

Amendment 48 #

Motion for a resolution
Paragraph 5

5. ~~Takes the view that the Commission should exam~~Notes the Commission’s efforts in studyineg all possible options without prejudging the outcome, and ~~should include them in the legislative process~~proposing as part of its action plan the most realistic and potentially most effective option for tackling fraud;

Amendment 49 #

Motion for a resolution
Paragraph 5

5. ~~Tak~~Notes the ~~view that the Commission should exam~~Commission’s efforts in studyineg all possible options ~~without prejudging the outcome and should include them in the legislative process~~and proposing as part of its action plan the most realistic and potentially most effective option for tackling fraud;

Amendment 5 #

Paloma LÓPEZ BERMEJO, Miguel VIEGAS, Matt CARTHY, Fabio DE MASI, Marisa MATIAS

Motion for a resolution
Recital B

B. whereas, under Article 113 of the Treaty on the Functioning of the European Union (TFEU), the Council shall, acting unanimously, adopt directives for the completion of the common VAT system ~~and, in particular, the progressive curtailment or revocation of exemptions thereto~~;

Amendment 50 #

Motion for a resolution
Paragraph 5

5. Takes the view that the Commission should examine all possible options equally without prejudging the outcome and s~~hould include them in the legislative proces~~electing those options ensuring the application of a consistent and robust VAT system without distinction between Member States and between national VAT systems and cross border transactions;

Amendment 51 #

Motion for a resolution
Paragraph 5

5. Takes the view that the Commission should ~~examine all possible options equally without prejudging the outcome and should include them in the legislative process~~propose the best options to combat fraud even if these require a change in the VAT directive and may be met with resistance in the Council;

Amendment 52 #

Paloma LÓPEZ BERMEJO, Miguel VIEGAS, Matt CARTHY, Fabio DE MASI, Marisa MATIAS

Motion for a resolution
Paragraph 6

6. Notes that, over the last 23 years, the unanimity requirement in the Council has greatly hampered the necessary VAT reforms and that concerted efforts are needed to reach agreement on a definitive VAT system;deleted

Amendment 53 #

Motion for a resolution
Paragraph 6

6. Notes that~~, over the last 23 years,~~ the necessary VAT reform calls for concerted efforts; notes theat unanim~~ity requirement~~ous approval in the Council ~~has greatly hampered the necessary VAT reforms and that concerted efforts~~ requires a VAT reform sufficiently flexible to accommodate the specific needs of each country, insists that each country be free to charge ~~needed to reach agreement on a definitive VAT system~~VAT in the way which best fits its needs so long as this does not affect the functioning of the common market;

Amendment 54 #

Esther DE LANGE

Motion for a resolution
Paragraph 6

6. Notes that~~, over the last 23 years~~ although taxation is generally a Member State competence and not an EU competence, the unanimity requirement in the Council has ~~greatly~~ hampered the necessary VAT reforms over the last 23 years and that concerted efforts are needed to reach agreement on a definitive VAT system;

Amendment 55 #

Motion for a resolution
Paragraph 6

6. Notes that~~, over the last 23 years, the unanimity requirement in the Council has greatly hampered the necessary VAT reforms and that concerted effort~~ concerted efforts between Member States are needed to reach agreement on a definitive VAT system;

Amendment 56 #

Motion for a resolution
Paragraph 6 a (new)

6a. Recognises that the unanimity will be a necessary precondition for an agreement for a better functioning system for VAT and therefore calls for a clear vision regarding simplicity and fewer exceptions combined with a pragmatic approach respecting the interests of the rapidly developing digital economy;

Amendment 57 #

Petr JEŽEK, Cora van NIEUWENHUIZEN, Enrique CALVET CHAMBON, Sylvie GOULARD

Motion for a resolution
Paragraph 6 a (new)

6a. Notes that the country-of- destination principle is compatible with both a standard-charge and a reverse- charge system of VAT collection, takes the view that the functioning of the common market is not adversely affected if Member States freely opt for one or the other way to charge VAT;

Amendment 58 #

Motion for a resolution
Paragraph 7

7. Notes that it is essential for the Member States to adopt a coordinated tax policy and improve the speed and frequency of their exchange information concerning intra community trade in order to combat tax evasion and tax avoidance more effectively and finally close the existing ‘VAT gap’;

Amendment 59 #

Cătălin Sorin IVAN

Motion for a resolution
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 6 #

Motion for a resolution
Recital D

D. whereas VAT, the proceeds of which ~~rais~~yielded almost EUR 1 trillion in 2014, is a major and growing source of revenue in the Member States and contributes to EU own resources;, the EU's total revenue from the VAT own resource standing at EUR 17 667 million and accounting for 12.27% of the total revenue of the EU in 20141a ; __________________ 1aEuropean Commission, financial report 2014

Amendment 60 #

Paloma LÓPEZ BERMEJO, Miguel VIEGAS, Matt CARTHY, Fabio DE MASI, Marisa MATIAS

Motion for a resolution
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’~~, reinforcing tax authorities and inspections and sanctions against the largest avoiders;

Amendment 61 #

Motion for a resolution
Paragraph 7

7. Notes that it is essential for the Member States to ~~adopt a coordinated tax policy~~cooperate in order to combat tax evasion and tax avoidance more effectively and finally close the existing ‘VAT gap’ and limit the resulting damage and distortions;

Amendment 62 #

Motion for a resolution
Paragraph 7 a (new)

7a. Regrets that the governments of many Member States use repeated increases of the VAT rates to cover their fiscal gaps instead of making necessary progressive reforms for a better functioning public sector, thus increasing the burden on the consumers and especially on the weaker economic strata of the society, and causing devastating negative macroeconomic impacts on the real sector;

Amendment 63 #

Jakob von WEIZSÄCKER

Motion for a resolution
Paragraph 7 a (new)

7a. Encourages the Commission and government agencies to explore and test new technologies, such as distributed ledger technology and real time supervision as part of a RegTech agenda with a view significantly to reduce the existing and significant 'VAT gap' in the Union;

Amendment 64 #

Motion for a resolution
Paragraph 7 a (new)

7a. Underlines that it is the responsibility of the tax authorities of the individual Member States to ensure that VAT is paid in as simple and SME- friendly way, which can be facilitated by increased cooperation between the national authorities;

Amendment 65 #

Motion for a resolution
Paragraph 8

8. Takes the view that cooperation between the Member State tax authorities has been inadequate in the past ~~and the activities of Eurofisc have to date failed achieve any satisfactory results~~;

Amendment 66 #

Motion for a resolution
Paragraph 8

8. Takes the view that cooperation between the Member State tax authorities has been inadequate in the past and the activities of Eurofisc have to date failed achieve any satisfactory results; considers it necessary in this regard to transform Eurofisc into a genuine European Tax Agency capable of effectively boosting and coordinating the fight against VAT and other tax fraud, such as corporation tax fraud;

Amendment 67 #

Motion for a resolution
Paragraph 8

8. Takes the view that cooperation between the Member State tax authorities has been inadequate in the past and the activities of Eurofisc have to date failed achieve any satisfactory results; is of the view that the information exchanged through Eurofisc should be better targeted to fraud;

Amendment 68 #

Motion for a resolution
Paragraph 8

Amendment 69 #

Paloma LÓPEZ BERMEJO, Matt CARTHY, Fabio DE MASI, Marisa MATIAS

Motion for a resolution
Paragraph 8

8. Takes the view that cooperation and information exchanges between the Member State tax authorities hasve been inadequate in the past and the activities of Eurofisc have to date failed achieve any satisfactory results;

Amendment 7 #

Paloma LÓPEZ BERMEJO, Miguel VIEGAS, Matt CARTHY, Fabio DE MASI, Marisa MATIAS

Motion for a resolution
Recital D

D. whereas VAT, which raised almost EUR 1 trillion in 2014, is a major and growing source of revenue in the Member States and contributes to EU own resources; whereas the shift towards increased VAT taxation, also supported in the Commission's CSRs, has contributed to rising inequality in the EU;

Amendment 70 #

Motion for a resolution
Paragraph 8

8. Takes the view that cooperation between the Member State tax authorities has been in~~adequate~~sufficient in the past and the activities of Eurofisc have to date failed achieve any satisfactory results;

Amendment 71 #

Petr JEŽEK, Sylvie GOULARD

Motion for a resolution
Paragraph 8 a (new)

8a. Notes that the VAT Information Exchange System (VIES) has proven to be a helpful tool in fighting fraud by enabling tax authorities to reconcile data on traders across countries, but that shortcomings persist in its implementation, in particular as regards the timeliness of the information provided, the swiftness of the replies to queries and the speed of reaction to the errors signalled; recommends therefore that Member States give due consideration to addressing these shortcomings;

Amendment 72 #

Motion for a resolution
Paragraph 8 a (new)

8a. Notes that the data provided to Eurofisc by national authorities is not filtered in a way which transfers solely suspect cases and thus hinders the optimal functioning of the group; supports the initiative of several Member States that argue for the setting up of national risk analysis tools which would permit filtering of data and allow Eurofisc to quickly react against cross-border VAT fraud;

Amendment 73 #

Motion for a resolution
Paragraph 8 a (new)

8a. Takes the view that Eurofisc, as the European Tax Agency, should also be responsible for collecting the European Union’s own taxes when they are introduced;

Amendment 74 #

Motion for a resolution
Paragraph 8 a (new)

8a. Underlines that it is the responsibility of the tax authorities in the single Member States to ensure that VAT is paid in a proper and simple way;

Amendment 75 #

Motion for a resolution
Paragraph 9

9. Calls on the authorities responsible to exchange VAT and excise information in particular and to use all available technical means to record cross-border deliveries of goods and services to end- users; believes in this regard that the use of VAT Locator Numbers (VLNs), under which customers cannot deduct input tax if the VAT is mentioned on an invoice without a valid VLN could be a helpful tool;

Amendment 76 #

Motion for a resolution
Paragraph 9

9. Recalls that MS largely depend on information received from other MS concerning intra EU trade in order to be able to collect VAT in their territory; Calls on the authorities responsible to exchange VAT and excise information in particular and to use ~~all available technical means~~reliable and user-friendly IT means, such as electronic standard forms, to record cross-border deliveries of goods and services to end- users;

Amendment 77 #

Motion for a resolution
Paragraph 9

9. Calls on the authorities responsible systematically to exchange tax,VAT and excise information in particular and to use all available technical means to record cross-border deliveries of goods and services to end- users;

Amendment 78 #

Motion for a resolution
Paragraph 9

9. Calls on the authorities responsible to automatically exchange VAT and excise information in particular and to use all available technical means to record cross- border deliveries of goods and services to end- users;

Amendment 79 #

Motion for a resolution
Paragraph 9

9. Calls on the authorities responsible to exchange VAT ~~and excise~~ information in particular and to use all available technical means to record cross-border deliveries of goods and services to end- users;

Amendment 8 #

Petr JEŽEK, Enrique CALVET CHAMBON, Sylvie GOULARD

Motion for a resolution
Recital E

E. whereas the current VAT system is vulnerable to fraud and other factors, including VAT uncollected due to insolvencies, tax avoidance or miscalculation, and the estimated total 'VAT gap' amounts to around EUR 170 billion annually;

Amendment 80 #

Motion for a resolution
Paragraph 9 a (new)

9a. Believes that the lack of comparable data and of adequate relevant indicators to measure Member States' performance affects the effectiveness of the EU system to tackle intra EU VAT fraud and thus calls on tax authorities to establish, in coordination with the COM, a common system to estimate the size of intra EU fraud and then set targets to reduce it, as this would enable the evaluation of MS's performances in tackling this issue;

Amendment 81 #

Motion for a resolution
Paragraph 9 a (new)

9a. Calls on the Commission and the regulators to make the banking system accountable, for example through the establishment of an instrument obliging banks and financial intermediaries to cooperate in the detection of cross-border VAT fraud;

Amendment 82 #

Motion for a resolution
Paragraph 9 a (new)

9a. Calls on the Commission to consider conducting monitoring visits to selected Member States in order to assess the effectiveness of their administrative cooperation arrangements, as recommended by the European Court of Auditors;

Amendment 83 #

Motion for a resolution
Paragraph 9 b (new)

9b. Calls on Member States to also facilitate the exchange of information with judicial and law enforcement authorities such as Europol and OLAF, as recommended by the Court of Auditors;

Amendment 84 #

Paloma LÓPEZ BERMEJO, Miguel VIEGAS, Fabio DE MASI, Marisa MATIAS

Motion for a resolution
Paragraph 9 c (new)

9c. Notes that Customs procedure 42, which provides for VAT exemption on goods imported into one Member State when they will subsequently be shipped to another Member State, has shown to be vulnerable to fraudulent abuses; notes that effective cross checks of the data held by tax authorities with this held by Customs authorities are crucial to detect and eliminate this type of fraud; calls therefore on Member States and on the Commission to act in order to facilitate the flow of information between tax and Customs authorities regarding imports under Customs procedure 42, as recommended by the European Court of Auditors;

Amendment 85 #

Motion for a resolution
Paragraph 10

10. S~~upports the~~tresses that the main aims of the action plan to establish a single European VAT ~~area to buttress a deeper and more equitable single market and in order~~system should be a reduction of fraud and minimizing the regressive impact of VAT, by strengthening the role of direct taxation in the overall tax system and increasing the progressivity of VAT rates, safeguarding the right to access to goods and services that are either essential to the~~lp promote employment, growth, investment and co~~ consumption of low- income households or of public interest (e.g. cultural goods) , and penalizing the consumpeti~~tivenes~~on of those goods aimed only at high-income households;

Amendment 86 #

Motion for a resolution
Paragraph 10

10. Supports the aim of the action plan to establish a single European VAT area to ~~buttress a deeper and more equitable single market and in order to help promote employment, growth, investment and competitiveness~~restore fiscal fairness and justice within the European Union;

Amendment 87 #

Motion for a resolution
Paragraph 10

10. Supports the aim of the action plan to establish a single European VAT area to buttress a deeper and more equitable single market and in order to help promote employment, growth, investment and competitiveness; calls for the introduction of one or more new own resources to finance the Union’s priority projects (investment projects, Horizon 2020, etc.);

Amendment 88 #

Motion for a resolution
Paragraph 10

10. Supports the aim of the action plan to establish a single European VAT area to buttress a deeper and more equitable single market and in order to help promote tax justice, sustainable consumption, gender equality, employment, growth, investment and competitiveness;

Amendment 89 #

Motion for a resolution
Paragraph 10

Amendment 9 #

Motion for a resolution
Recital E

E. whereas the current VAT system ~~is vulnerable to fraud and~~, in particular as it is applied to cross- border transactions, is vulnerable to fraud and to tax avoidance strategies and whereas the estimated 'VAT gap' amounts to around EUR 170 billion annually;

Amendment 90 #

Motion for a resolution
Paragraph 10

10. ~~Supports~~Points to the aim of the action plan to establish a single European VAT area to buttress a deeper and more equitable single market and in order to help promote employment, growth, investment and competitiveness;

Amendment 91 #

Motion for a resolution
Paragraph 10 a (new)

10a. Stresses that the definition of ‘distortions of competition’ also poses problems for determining the VAT exemption on cooperation between local authorities in accordance with Article 132(1)(f);

Amendment 92 #

Motion for a resolution
Paragraph 10 a (new)

10a. Calls in this regard for services to be incorporated fully into the new system as soon as possible, in particular, calls for financial services to be subject to VAT;

Amendment 93 #

Motion for a resolution
Paragraph 11

11. Shares the Commission's view that the VAT system decided upon should be based on the principle of taxation in the country which is the final destination of the goods and services, gieven thatough the possibility of reaching an agreement in the Council on the country- of-origin principle c, which is better suited, should not be ~~implement~~relinquished;

Amendment 94 #

Motion for a resolution
Paragraph 11 a (new)

11a. Is in favour of the country-of- destination principle being applied as a general rule in the case of distance sales to individuals, and of introducing harmonised measures for small businesses;

Amendment 95 #

Motion for a resolution
Paragraph 11 a (new)

11a. Is in favour of the country-of- destination principle being applied as a general rule in the case of distance sales to individuals, and of introducing harmonised measures for small businesses;

Amendment 96 #

Motion for a resolution
Paragraph 11 a (new)

11a. Calls for the establishment at European level of a single digital register that is transparent and accessible to the general public, including firms;

Amendment 97 #

Motion for a resolution
Paragraph 12

12. Calls for technical developments in the digital world to be incorporated in the existing tax models when the VAT system decided upon is introduced, so that the system will be fit for the 21st century; highlights that given the speed at which e- commerce develops, regular reviews in this area should be foreseen; draws the Commission attention also to preparing guidelines on the sharing economy in order to avoid conflict between innovation and possible tax fraud;

Amendment 98 #

Motion for a resolution
Paragraph 12

12. Calls for goods and services arising from technical developments in the digital world to be incorporated in the existing tax models when the VAT system decided upon is introduced, so that the system will be fit for the 21st century;

Amendment 99 #

Caterina CHINNICI, Marju LAURISTIN

Motion for a resolution
Paragraph 12 a (new)

12a. Notes that the current VAT system, with its three tier approach of a minimum rate, a list of reduced rates and a list of zero rates, offers the worst of all worlds: a system which is complicated for businesses and consumers to navigate, but at the same time one which leaves Member States with no flexibility to adapt to the specificities of their national markets;

source: 583.949

2016/06/09 LIBE 23 amendments...

Amendment 1 #

Petr JEŽEK, Louis MICHEL

Draft opinion
Citation 5 a (new)

– having regard to Article 325 of the Treaty on the Functioning of the European Union;

Amendment 10 #

Petr JEŽEK, Louis MICHEL

Draft opinion
Paragraph 1 a (new)

1a. Considers it essential that Member States acknowledge the importance of a speedy and frequent exchange of information between them in order to effectively close the so-called VAT gap; considers that setting up national risk analysis tools could improve the efficiency of these exchanges of information;

Amendment 11 #

Tomáš ZDECHOVSKÝ, Barbara MATERA, Axel VOSS, Nuno MELO

Draft opinion
Paragraph 1 a (new)

1a. Stresses the need to reinforce the exchange of information and to coordinate the strategies of national authorities and European bodies, such as Europol, Eurojust and OLAF aiming at fight against fraud, money laundering and organised crime;

Amendment 12 #

Draft opinion
Paragraph 1 a (new)

1a. Calls on the Commission to carry out an extensive evaluation of the revenues that criminal organizations raise each year through VAT frauds and reinvest in the legal economy through money laundering.

Amendment 13 #

Caterina CHINNICI, Cătălin Sorin IVAN, Marju LAURISTIN

Draft opinion
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 14 #

Petr JEŽEK, Louis MICHEL

Draft opinion
Paragraph 1 b (new)

1b. Underlines the important role of the European Commission in collaboration with the Member States according to Article 325 TFEU;

Amendment 15 #

Caterina CHINNICI, Marju LAURISTIN

Draft opinion
Paragraph 1 c (new)

1c. Calls on Member States to adopt all appropriate legislative and administrative measures to ensure the traceability of financial flows and the transparency of banking institutions in order to prevent VAT fraud revenues from being reinvested.

Amendment 16 #

Anders VISTISEN

Draft opinion
Paragraph 2

Amendment 17 #

Barbara MATERA, Tomáš ZDECHOVSKÝ, Axel VOSS

Draft opinion
Paragraph 2

2. Deems it crucial to ensure th~~e establishment of a single, strong and independent European Public Prosecutor’s Office (EPPO) that is able to investigate,~~at the interests of EU citizens are prostecute ~~and bring to court the perpetrators of criminal offences affecting the Union’s financial interests, as de~~d by means of a simplifined ~~in the above-mentioned PIF Directive, and believes that any weaker solution would represent a cost to the Union budget~~VAT system that is fair and less vulnerable to fraud.

Amendment 18 #

Draft opinion
Paragraph 2

2. Deems it crucial to ensure the establishment of a single, strong and independent European Public Prosecutor’s Office (EPPO) that is able to investigate, prosecute and bring to court the perpetrators of criminal offences affecting the Union’s financial interests, as defined in the above-mentioned PIF Directive, and believes that any weaker solution would represent a cost to the Union budget. Stresses the need to ensure that the sharing of competence between the EPPO and the Member States does not lead to offences with a significant impact on the EU budget being excluded from the EPPO's competence.

Amendment 19 #

Eva JOLY

Draft opinion
Paragraph 2

2. Deems it crucial to ensure the establishment of a single, strong and independent European Public Prosecutor’s Office (EPPO) that is able to investigate, prosecute and bring to court the perpetrators of criminal offences affecting the Union’s financial interests, as defined in the above-mentioned PIF Directive~~, and~~; insists on the need to empower the European Public Prosecutor's Office with clear competencies on VAT fraud; believes that any weaker solution would represent a cost to the Union budget.

Amendment 2 #

Draft opinion
Recital A

A. whereas the protection of the financial interests of the European Union and the Member States is a key element of the Union’s policy agenda to strengthen and increase the confidence of citizens and ensure that their money is used properly;

Amendment 20 #

Draft opinion
Paragraph 2 a (new)

2a. Calls on the Commission and Member States to remove legal obstacles preventing the exchange of information between administrative, judicial and law enforcement authorities at national and EU level. In particular, OLAF and Europol should have access to VIES and Eurofisc data and Member States should benefit from intelligence information supplied by them;

Amendment 21 #

Draft opinion
Paragraph 2 b (new)

2b. Calls for VAT fraud to be included in the PIF Directive and thus under the competences of the European Public Prosecutor's Office since intra-EU VAT fraud is often linked with organised criminal structures therefore calls for the adoption of a better common and multidisciplinary approach to tackle this type of intra-EU VAT fraud and supports the use of joint investigation teams (JIT) in that regard;

Amendment 22 #

Draft opinion
Paragraph 2 c (new)

2c. Calls on all Member States to publish estimates on losses due to intra- EU VAT fraud, to address weaknesses in Eurofisc, and to better coordinate their policies on reverse charging of VAT relating to goods and services;

Amendment 23 #

Caterina CHINNICI, Cătălin Sorin IVAN, Marju LAURISTIN

Draft opinion
Paragraph 2 d (new)

2d. Deems it crucial that Member States use multilateral controls (MLCs) - a co-ordinated control by two or more Member States of the tax liability of one or more related taxable persons - as a useful tool for combating VAT fraud.

Amendment 3 #

Draft opinion
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 #

Caterina CHINNICI, Cătălin Sorin IVAN

Draft opinion
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 5 #

Caterina CHINNICI

Draft opinion
Recital A c (new)

Ac. whereas VAT fraud contributes to funds leaving the EU;

Amendment 6 #

Caterina CHINNICI, Cătălin Sorin IVAN, Marju LAURISTIN

Draft opinion
Recital A d (new)

Ad. whereas criminal organizations set up large scale VAT fraud by taking advantage of the legislative gaps and asymmetries existing across EU Member States supervision authorities;

Amendment 7 #

Draft opinion
Paragraph 1

1. Calls on the Council - while acknowledging the progress made by the co-legislators in negotiations for the adoption of the Directive on the fight against fraud to the Union’s financial interests by means of criminal law (the ‘PIF Directive’) - to renew its efforts to find agreement on the matter by including VAT in the scope of that directive;

Amendment 8 #

Eva JOLY

Draft opinion
Paragraph 1

1. ~~Calls on~~Urges the Council ~~- while acknowledging the progress made by the co-legislators in negotiations for the adoption~~to include VAT in the scope of the Directive on the fight against fraud to the Union’s financial interests by means of criminal law (the ‘PIF Directive’) ~~- to renew its efforts~~in order to find agreement on the matter ~~by including VAT in the scope of that directiv~~as soon as possible;

Amendment 9 #

Anders VISTISEN

Draft opinion
Paragraph 1

1. ~~Calls on the Council - while a~~Acknowledg~~ing~~es the progress made by the co-legislators in negotiations for the adoption of the Directive on the fight against fraud to the Union’'s financial interests by means of criminal law (the ‘'PIF Directive~~’) - to renew its efforts to find agreement on the matter by including VAT in the scope of that directive;~~'). Believes that VAT fraud should remain outside the scope of the Directive as it is a matter already covered in all national systems.

source: 584.192

2016/06/13 CONT 62 amendments...

Amendment 1 #

Draft opinion
Recital B a (new)

Ba. whereas cross-border VAT fraud costs our Member States and European taxpayers nearly EUR 50 billion a year;

Amendment 10 #

Draft opinion
Paragraph 2 a (new)

2 a. Reminds the Commission that VAT is a regressive tax, affects low- income groups hardest, and thus reminds both the Commission and Member States that in setting rates for goods that are much used by those low-income groups, they should be cognizant of this fact;

Amendment 11 #

Draft opinion
Paragraph 2 b (new)

2 b. Reminds the Commission that there is a threshold beyond which both customer and supplier believes it is worth the risk to create a 'black' market for VAT-evading goods and services;

Amendment 12 #

Draft opinion
Paragraph 2 c (new)

2 c. Reminds the Commission that legislation that cannot be enforced can end up being counter-productive and in the case of VAT-evading goods and services, can create a situation where a) such goods and services are uncontrolled and unregulated, leading to inferior, dangerous and even lethal products and b) the criminal supplier of such goods and services are enriched and empowered;

Amendment 13 #

Draft opinion
Paragraph 2 d (new)

2 d. Thus calls on the Commission to consider the establishment of an expert advisory group to examine all the above with a view to agreeing those 'threshold' rates across all Member States;

Amendment 14 #

Draft opinion
Paragraph 3

3. ~~Reminds the Commission to act on enhancing the effectiveness of VAT tax systems and on ensuring better compliance with VAT rules; w~~Welcomes the application of the ‘country of destination’ of the goods as the underlying principle of the definitive EU VAT system which will lead to the reduction of cross-border VAT fraud by EUR 40 billion per year; encourages the Commission to amend the VAT Directive to hold the importer jointly liable for VAT loss in the Member State of destination;

Amendment 15 #

3. Reminds the Commission to act on enhancing the effectiveness of VAT tax systems and on ensuring better compliance with VAT rules; welcomes the application of the ‘country of destination’ ~~of the goods~~, that is to say, the country where the goods or services are consumed, as the underlying principle of the definitive EU VAT system which ~~will~~could lead to the reduction of cross- border VAT fraud by an estimated EUR 40 billion per year; encourages the Commission to amend the VAT Directive to hold the importer jointly liable for VAT loss in the Member State of destination;

Amendment 16 #

Draft opinion
Paragraph 3

3. Reminds the Commission to act on enhancing the effectiveness of VAT tax systems and on ensuring better compliance with VAT rules; welcomes the application of the ‘country of destination’ of the goods and services as the underlying principle of the definitive EU VAT system which ~~will~~is expected to lead to the reduction of cross- border VAT fraud by EUR 40 billion per year; ~~encourages the Commission to amend the VAT Directive to hold the importer jointly liable for VAT loss in the Member State of destination;~~

Amendment 17 #

Draft opinion
Paragraph 3

3. Reminds the Commission to act on enhancing the effectiveness of VAT tax systems and on ensuring better compliance with VAT rules; welcomes the application of the ‘country of destination’ of the goods as the underlying principle of the definitive EU VAT system which will lead to the reduction of cross-border VAT fraud by an estimated EUR 40 billion per year; encourages the Commission to amend the VAT Directive to hold the importer jointly liable for VAT loss in the Member State of destination;

Amendment 18 #

Draft opinion
Paragraph 3

3. Reminds the Commission to act on enhancing the effectiveness of VAT tax systems and on ensuring better compliance with VAT rules; welcomes the application of the ‘country of destination’ of the goods as the underlying principle of the definitive EU VAT system which will lead to the reduction of cross-border VAT fraud by EUR 40 billion per year; encourages the Commission to amend the VAT Directive to hold the importer jointly liable for VAT loss in the Member State of destination or to harmonise the VAT thresholds for distance sales;

Amendment 19 #

Draft opinion
Paragraph 3 a (new)

3 a. Calls for a change of the TFEU in order to introduce ordinary legislative procedure, with co-decision by Parliament and the Council, in the context of the VAT Directive; encourages the Commission to amend the VAT Directive to hold the importer jointly liable for VAT loss in the Member State of destination;

Amendment 2 #

Draft opinion
Recital C

C. whereas VAT fraud typologies are multifaceted, evolving and concern many economic sectors, and ~~correlatively~~thus require swift adaptation of the relevant legislation in order to move towards a sustainable and simple VAT tax system enabling the prevention of the fraud phenomenon and the potential loss of tax revenue;

Amendment 20 #

Draft opinion
Paragraph 3 b (new)

3 b. Support the Commission proposal for a single EU VAT area where VAT on a cross-border sale (goods or services) would be collected by the tax authority of the originating country, at the rate applicable in the country of consumption, and transferred to the country where the goods or services are ultimately consumed;

Amendment 21 #

Draft opinion
Paragraph 4

Amendment 22 #

Dan NICA, Cătălin Sorin IVAN

Draft opinion
Paragraph 4

4. Notes that the current VAT system remains fragmented and creates significant administrative burdens, particularly for SMEs and online companies; calls on the Commission to propose amendments to the VAT Directive to enable a technologically neutral application of VAT rules, which will ensure that the physical and digital versions of a given product are treated in the same way; calls on the Commission to minimize unnecessary administrative burden in particular for SMEs; support the Commission proposal to introduce a VAT-free threshold to help start-ups and microbusinesses;

Amendment 23 #

Draft opinion
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 24 #

Dan NICA, Cătălin Sorin IVAN

Draft opinion
Paragraph 4 a (new)

4 a. Notes that the current plethora of VAT rates causes great uncertainty for companies involved in cross-border trading; calls for increasing convergence in VAT rates, including the re- introduction of higher VAT rates on luxury goods and to those products, which are most harmful for the environment and human health;

Amendment 25 #

Draft opinion
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 26 #

Draft opinion
Paragraph 4 b (new)

4 b. Takes the view that additional revenue, arising from VAT rates differentiation, could be used to reduce direct taxation for low income earners to smooth negative distributional effects;

Amendment 27 #

Draft opinion
Paragraph 5

5. Calls on Member States to simplify their national tax systems and make them more consistent and robust so as to facilitate compliance, prevent, deter and sanction tax fraud and evasion, and boost the efficiency of VAT collection;

Amendment 28 #

Draft opinion
Paragraph 8

Amendment 29 #

Draft opinion
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 3 #

Draft opinion
Recital C a (new)

Ca. whereas the most popular VAT fraud technique is ‘carousel’ fraud; whereas in this type of fraud, which occurs very frequently in the electronic component, mobile telephony, and textile trades, goods are passed around between several companies in different Member States, taking advantage of the fact that there is no tax levied on the intra-EU supply of goods;

Amendment 30 #

Draft opinion
Paragraph 8

8. Calls on Member States to better coordinate their policies on reverse charge mechanisms in order to facilitate the exchange of information; calls on the Commission to further explore and better assess 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 service~~in order to prevent VAT fraud to arise in new forms instead of 'carousel fraud' and to prevent the increase of administrative burdens for SMEs;

Amendment 31 #

Draft opinion
Paragraph 8

8. Calls on Member States to better coordinate their policies on reverse charge mechanisms in order to ~~facilitate the~~establish a mandatory exchange of 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 32 #

Draft opinion
Paragraph 9

9. ~~Points out that the VAT gap and the estimated losses on VAT collection within the Union amounted to EUR 170 billion in 2015; c~~Calls on the Commission to make full use of its executive powers in order to both control and help the Member States; points out that effective action to reduce the VAT gap requires a concerted and multidisciplinary approach as this gap results not only from fraud but from a combination of factors, including bankruptcy and insolvency, statistical errors, late payment, tax evasion and tax avoidance;

Amendment 33 #

Draft opinion
Paragraph 9

9. Points out that the VAT gap and the estimated losses on VAT collection within the Union amounted to EUR 170 billion in 2015 and underlines the fact that in 13 of the 26 Member States examined in 2014, the average estimated VAT loss exceeded 15.2 %; calls on the Commission to make full use of its executive powers in order to both control and help the Member States; points out that effective action to reduce the VAT gap requires a concerted and multidisciplinary approach as this gap results not only from fraud but from a combination of factors, including bankruptcy and insolvency, statistical errors, late payment, tax evasion and tax avoidance; in order to better investigate and deter fraud reiterates its call on the Commission to swiftly promote legislation on the minimum level of protection for whistle-blowers in the EU and establish financial support for cross-border investigative journalism which clearly proved its effectiveness in the scandals of Luxleaks, Dieselgate and Panama papers;

Amendment 34 #

Draft opinion
Paragraph 9

9. Points out that the Member States’ VAT gaps and the estimated losses on VAT collection within the Union amounted to EUR 170 billion in 2015; calls on the Commission to make full use of its executive powers in order to both control and help the Member States; points out that effective action to reduce the VAT gap requires a concerted and multidisciplinary approach as this gap results not only from fraud but from a combination of factors, including bankruptcy and insolvency, statistical errors, late payment, tax evasion and tax avoidance;

Amendment 35 #

Patricija ŠULIN, Tomáš ZDECHOVSKÝ

Draft opinion
Paragraph 9

9. Points out that the VAT gap and the estimated losses on VAT collection within the Union amounted to an estimated EUR 170 billion in 2015; calls on the Commission to make full use of its executive powers in order to both control and help the Member States; points out that effective action to reduce the VAT gap requires a concerted and multidisciplinary approach as this gap results not only from fraud but from a combination of factors, including bankruptcy and insolvency, statistical errors, late payment, tax evasion and tax avoidance;

Amendment 36 #

Draft opinion
Paragraph 11

11. Regrets that VAT fraud, and in particular the so-called ‘carousel’ or missing trader fraud, distorts competition and deprives national budgets of significant resources as well as being detrimental to the Union budget; is concerned that the Commission has no reliable data on VAT carousel fraud; therefore, calls on the Commission to launch a coordinated effort by Member States to establish a joint system of collecting statistics on VAT carousel fraud. This system could build upon the already-used practices in some Member States.

Amendment 37 #

Draft opinion
Paragraph 11

11. Regrets that VAT fraud, and in particular the so-called ‘carousel’ or missing trader fraud, distorts competition and deprives national budgets of significant resources as well as being detrimental to the Union budget; is concerned that the Commission has no reliable data on VAT carousel fraud; calls on the Commission to make transnational carousel fraud a specific offence as such;

Amendment 38 #

Draft opinion
Paragraph 11

Amendment 39 #

Draft opinion
Paragraph 11 a (new)

11a. Deplores the fact that there are no ways to penalise banks implicated in managing the financial affairs of persons who commit VAT fraud or are connected with organised crime; urges the Commission, therefore, to put forward an effective system of penalties, including a means to make banks and financial intermediaries cooperate in uncovering cases of transnational VAT fraud;

Amendment 4 #

Draft opinion
Recital E

E. whereas the protection of the financial interests of the EU is a key element of the EU policy agenda to strengthen and increase the confidence of its citizens;

Amendment 40 #

Patricija ŠULIN, Tomáš ZDECHOVSKÝ

Draft opinion
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 by compiling intra-EU VAT fraud statistics, 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;

Amendment 41 #

Draft opinion
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~~in terms of reducing the incidence of intra- EU VAT fraud 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;

Amendment 42 #

Draft opinion
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 43 #

Draft opinion
Paragraph 13

13. ~~Stresses the importance of implementing new strategies and making more efficient use of existing EU structures in order to combat VAT fraud more vigorously; u~~Underlines the fact that greater transparency allowing for proper scrutiny and the adoption of a more structured and ‘risk-based’ approach are key to detecting and preventing fraud schemes and corruption;

Amendment 44 #

Cătălin Sorin IVAN, Dan NICA, Caterina CHINNICI

Draft opinion
Paragraph 14

14. Regrets that administrative cooperation between Member States on fighting VAT fraud is still not sufficient to cope with intra-EU VAT evasion and fraud mechanisms and to manage cross-border transactions or trading; Therefore, requests the Commission to carry out more monitoring visits to Member States selected on a risk basis when assessing administrative cooperation agreements. Furthermore, asks the Commission to focus in the context of its evaluation of the administrative arrangements on removing legal obstacles preventing the exchange of information between administrative, judicial and law enforce-ment authorities at national and EU level. In addition, calls on the Commission to recommend to Member States to introduce a common risk analysis including the use of social network analysis to ensure that the informa-tion exchanged through Eurofisc is well targeted to fraud;

Amendment 45 #

Draft opinion
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 46 #

Draft opinion
Paragraph 14

14. RNotes that most of the Member States visited do not have effective systems for cross-checking of customs and tax data and regrets that administrative cooperation between Member States on fighting VAT fraud is still not sufficient to cope with intra-EU VAT evasion and fraud mechanisms and to manage cross-border transactions or trading;

Amendment 47 #

Draft opinion
Paragraph 14

14. ~~Regret~~Hopes that administrative cooperation between Member States on fighting VAT fraud ~~is still not sufficient~~will be strengthened to cope with intra-EU VAT evasion and fraud mechanisms and to manage cross-border transactions or trading;

Amendment 48 #

Draft opinion
Paragraph 14

14. Regrets that administrative cooperation between Member States on fighting VAT fraud is still not sufficient to cope with intra-EU VAT evasion and fraud mechanisms and to manage cross-border transactions or trading; calls on the Member States to lay down effective, proportionate, and dissuasive penalties and improve the system currently used to exchange information;

Amendment 49 #

Draft opinion
Paragraph 15

15. Stresses the need to reinforce Eurofisc in order to speed up exchanges of information; points out that there are still problems as regards the accuracy, completeness, and timeliness 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 new 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 5 #

Draft opinion
Paragraph 1

1. Welcomes the new VAT action plan as a long overdue 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; stresses that establishment of a single European VAT area and tackling VAT gap and tax-fraud shall be an urgent priority for the EU and the Member States; emphasizes the need for a deeper and more equitable single market and in order to help promote tax justice, sustainable consumption, employment, growth, investment and competitiveness;

Amendment 50 #

15. Stresses the need to reinforce Eurofisc in order to speed up exchanges of information; considers it necessary to ~~link~~pool the actions and coordinate the strategies of ~~national~~the Member States’ tax, judicial, and police 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 new 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 51 #

Draft opinion
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 ~~new~~simple 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 52 #

Draft opinion
Paragraph 15 a (new)

15a. Considers it essential for all Member States to participate in Eurofisc in each of its fields of activity, so as to enable effective measures to be taken to combat VAT fraud;

Amendment 53 #

Draft opinion
Paragraph 16 a (new)

16 a. Asks the Commission to encourage Member States which have not already done so, to implement a two-tier VAT ID No (VAT ID No allo-cated to traders wishing to take part on intra-Community trade which is different than domestic VAT ID No) and conduct the checks foreseen in Article 22 of Regulation No 904/2010 while providing free advice to traders.

Amendment 54 #

Draft opinion
Paragraph 16 a (new)

16a. Calls on the Commission to ensure that the Member States’ electronic customs clearance systems are capable of, and carry out, automatic checking of VAT identification numbers;

Amendment 55 #

Draft opinion
Paragraph 16 b (new)

16 b. Urges the Commission to propose an amendment to the VAT directive with a view to achieving further harmonisation of Member States' VAT reporting require-ments for intra-Community supplies of goods and services.

Amendment 56 #

Patricija ŠULIN, Tomáš ZDECHOVSKÝ

Draft opinion
Paragraph 16 c (new)

16 c. Regrets that the proposal of the Commission about joint and several liability in cases of cross-border trade has not been adopted by the Council. This reduces the deterrence against doing business with fraudulent traders. The imple-mentation of the VAT directive con-cerning the period of submission of re-capitulative statements is not uniform among Member States, thus increasing the administrative burden on traders operating in more than one Member State. Therefore, urges the Council to approve the Com-mission's proposal on joint and several liability.

Amendment 57 #

Draft opinion
Paragraph 16 d (new)

16 d. Stresses the need to grant OLAF clear competences and tools to investigate VAT fraud.

Amendment 58 #

Draft opinion
Paragraph 17

17. Believes that OLAF and Europol should have access to VIES and Eurofisc data and that Member States should benefit from intelligence information supplied by these bodies in order to gain efficiency in their fight against organised crime operating at a transnational level; is of the opinion that OLAF needs to have clear competences and tools to investigate intra- Community VAT fraud;

Amendment 59 #

Draft opinion
Paragraph 18

18. Stresses that both the Directive on the fight against fraud to the Union’s financial interests by means of criminal law (PIF Directive) and the European Public Prosecutor’s Office Regulation (EPPO Regulation) would complement and strengthen the legal framework and would considerably reinforce the fight against fraud; reiterates Parliament’s stance on the urgent need to adopt the PIF Directive and the EPPO Regulation, with VAT included in their scope; emphasizes that excluding VAT from the scope of these proposals would represent a major step backwards, since VAT fraud is covered by the current legal framework, namely, the PIF Convention, as it was recently recalled by the ECJ in the Taricco-case (C-105/14 of 8 September 2015, Taricco);

Amendment 6 #

Draft opinion
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 60 #

Cătălin Sorin IVAN, Dan NICA, Caterina CHINNICI

Draft opinion
Paragraph 18

18. Stresses that both the Directive on the fight against fraud to the Union’s financial interests by means of criminal law (PIF Directive) and the European Public Prosecutor’s Office Regulation (EPPO Regulation) would complement and strengthen the legal framework and would considerably reinforce the fight against fraud; reiterates Parliament’s stance on the urgent need to adopt the PIF Directive and the EPPO Regulation, with ~~VAT~~the most harmful types of VAT fraud, for example international gang fraud, included in their scope;

Amendment 61 #

Draft opinion
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 62 #

Dan NICA, Cătălin Sorin IVAN

Draft opinion
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 VAT collection, so as to establish standards of cooperation based chiefly on the principles of transparency, good governance and exchange of information; encourages Member States to exchange information received from non-EU countries among themselves in order to facilitate the enforcement of VAT collection particularly in e-commerce; .

Amendment 7 #

Draft opinion
Paragraph 1 a (new)

1 a. Welcomes the Commission proposal on "EU eGovernment Action Plan 2016-2020: Accelerating the digital transformation of government";

Amendment 8 #

Draft opinion
Paragraph 2

2. ~~Note~~Regrets that the new action plan i~~ncludes~~s unclear about the details of the further steps forward towards a more efficient and fraud-proof definitive regime;

Amendment 9 #