Activities of Tibor SZANYI related to 2016/2033(INI)
Plenary speeches (2)
Towards a definitive VAT system and fighting VAT fraud (A8-0307/2016 - Werner Langen) HU
Towards a definitive VAT system and fighting VAT fraud (debate) HU
Shadow reports (1)
REPORT on towards a definitive VAT system and fighting VAT fraud PDF (426 KB) DOC (85 KB)
Amendments (14)
Amendment 14 #
Motion for a resolution
Recital E a (new)
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 21 #
Motion for a resolution
Recital G
Recital G
Amendment 33 #
Motion for a resolution
Recital J
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 68 #
Motion for a resolution
Paragraph 8
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; looks forward to the upcoming Commission proposal to enhance the functioning of Eurofisc;
Amendment 89 #
Motion for a resolution
Paragraph 10
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 while also limiting the possibility of VAT fraud;
Amendment 92 #
Motion for a resolution
Paragraph 10 a (new)
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 97 #
Motion for a resolution
Paragraph 12
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 112 #
Motion for a resolution
Paragraph 13
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 119 #
Motion for a resolution
Paragraph 14 a (new)
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 124 #
Motion for a resolution
Paragraph 15
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;
Amendment 139 #
Motion for a resolution
Paragraph 16
Paragraph 16
16. Calls instead for a single list of reduced goods and services to be compiled which would allow far fewer exemptionsa more structured system than is currently the case;
Amendment 167 #
Motion for a resolution
Paragraph 20
Paragraph 20
Amendment 179 #
Motion for a resolution
Paragraph 21
Paragraph 21
Amendment 188 #
Motion for a resolution
Paragraph 22
Paragraph 22