26 Amendments of Matt CARTHY related to 2016/2033(INI)
Amendment 5 #
Motion for a resolution
Recital B
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 7 #
Motion for a resolution
Recital D
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 11 #
Motion for a resolution
Recital E
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 26 #
Motion for a resolution
Recital G
Recital G
G. whereas VATit 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 28 #
Motion for a resolution
Recital H
Recital H
Amendment 34 #
Motion for a resolution
Paragraph 1
Paragraph 1
1. WelcomNotes the Commission’s intention to propose a definitive VAT system by 2017 that is simple, fair, robust, efficient and less susceptible to fraud;
Amendment 37 #
Motion for a resolution
Paragraph 2
Paragraph 2
2. Takes the viewNotes 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 40 #
Motion for a resolution
Paragraph 3
Paragraph 3
3. WelcomNotes 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 #
Motion for a resolution
Paragraph 4
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 47 #
Motion for a resolution
Paragraph 5
Paragraph 5
Amendment 52 #
Motion for a resolution
Paragraph 6
Paragraph 6
Amendment 60 #
Motion for a resolution
Paragraph 7
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 70 #
Motion for a resolution
Paragraph 8
Paragraph 8
8. Takes the view that cooperation between the Member State tax authorities has been inadequatesufficient in the past and the activities of Eurofisc have to date failed achieve any satisfactory results;
Amendment 109 #
Motion for a resolution
Paragraph 13
Paragraph 13
13. Notes that the current plethora of VAT rates causes great uncertainty forare 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 116 #
Motion for a resolution
Paragraph 14
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 128 #
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 competitshould 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 136 #
Motion for a resolution
Paragraph 16
Paragraph 16
16. Calls instead for a single listystem 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 147 #
Motion for a resolution
Paragraph 17
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 162 #
Motion for a resolution
Paragraph 19
Paragraph 19
Amendment 174 #
Motion for a resolution
Paragraph 20
Paragraph 20
20. Notes that the application of a general reverse charge procedure might enablreduce the administrative cross-border carousel fraud to be largely eradicated and would significantly reduce the administrative cots for SMEs, but due attention should be paid to the other objectives of current VAT taxation systems, including the fight againsts for SMEsraud;
Amendment 185 #
Motion for a resolution
Paragraph 21
Paragraph 21
21. Calls on the Commission to conduct pilot projects to test outevaluate 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 forfraud, effectiveness and implementation problems;
Amendment 190 #
Motion for a resolution
Paragraph 22
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 201 #
Motion for a resolution
Paragraph 23
Paragraph 23
23. Notes that a 'one-stop shop' is essential ican contribute to the implementation of the country-of-destination principle isand to be imposed and made less prone to fraudmake 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 209 #
Motion for a resolution
Paragraph 24
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 212 #
Motion for a resolution
Paragraph 25
Paragraph 25
25. WelcomNotes the Commission's announcement that it will submit an SME package for VAT in 2017;
Amendment 231 #
Motion for a resolution
Paragraph 27
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 EUpublic scrutiny, including social partners, tax authorities and relevant civil society organizations in the field of taxation and social policy;