Activities of Patricija ŠULIN related to 2016/2033(INI)
Shadow opinions (1)
OPINION on Towards a definitive VAT system and fighting VAT fraud
Amendments (12)
Amendment 14 #
Draft opinion
Paragraph 3
Paragraph 3
3. Reminds the Commission to act on enhancing the effectiveness of VAT tax systems and on ensuring better compliance with VAT rules; wWelcomes 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 21 #
Draft opinion
Paragraph 4
Paragraph 4
Amendment 28 #
Draft opinion
Paragraph 8
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 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
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; cCalls 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
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 41 #
Draft opinion
Paragraph 12
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 reductionin 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 43 #
Draft opinion
Paragraph 13
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; uUnderlines 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 #
Draft opinion
Paragraph 14
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 53 #
Draft opinion
Paragraph 16 a (new)
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 55 #
Draft opinion
Paragraph 16 b (new)
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 #
Draft opinion
Paragraph 16 c (new)
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)
Paragraph 16 d (new)
16 d. Stresses the need to grant OLAF clear competences and tools to investigate VAT fraud.