Activities of Bernd LUCKE related to 2016/2033(INI)
Plenary speeches (1)
Towards a definitive VAT system and fighting VAT fraud (A8-0307/2016 - Werner Langen) DE
Shadow reports (1)
REPORT on towards a definitive VAT system and fighting VAT fraud PDF (426 KB) DOC (85 KB)
Amendments (11)
Amendment 25 #
Motion for a resolution
Recital G
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 38 #
Motion for a resolution
Paragraph 2
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 forrecommendations; emphasizes that the Commission's list of proposals aimed at achieving a robust, simple and fraud- proof VAT system is not exhaustive;
Amendment 51 #
Motion for a resolution
Paragraph 5
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 processpropose 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 53 #
Motion for a resolution
Paragraph 6
Paragraph 6
6. Notes that, over the last 23 years, the necessary VAT reform calls for concerted efforts; notes theat unanimity requirementous 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 systemVAT in the way which best fits its needs so long as this does not affect the functioning of the common market;
Amendment 57 #
Motion for a resolution
Paragraph 6 a (new)
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 106 #
Motion for a resolution
Paragraph 13
Paragraph 13
13. NotEmphasizes that the current plethora of VAT rates causes greatross-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 129 #
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 problemswould not affect the functioning of the common market inf the single market and can only be sancountry-of-destination principle were consistently applied; takes the view that the introductioned i of the reverse charge procedure, isf introduced forended 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 134 #
Motion for a resolution
Paragraph 16
Paragraph 16
Amendment 149 #
Motion for a resolution
Paragraph 17
Paragraph 17
17. Takes the view that the present complicated system could be considerably simplified if the goods and services eligible for reduced taxnumber of exemptions from the regular VAT rates were determined jointly at EU levelould be greatly reduced;
Amendment 216 #
Motion for a resolution
Paragraph 25 a (new)
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 236 #
Motion for a resolution
Paragraph 28
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 DirectiveEmphasizes 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;