7 Amendments of Tom VANDENKENDELAERE related to 2016/2033(INI)
Amendment 23 #
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 asthe 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 43 #
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 cCalls for fundamental reform with a view to removing or at least substantially reducing the problems affecting it;
Amendment 46 #
Motion for a resolution
Paragraph 5
Paragraph 5
Amendment 125 #
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 171 #
Motion for a resolution
Paragraph 20
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 SMEsArts 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 183 #
Motion for a resolution
Paragraph 21
Paragraph 21
21. Calls onNotes 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 proceduresystem; is of the opinion that the benefits of such a reverse charge mechanism in terms of cpost, implemsible fraud preventation problems and long-term advantages, as some Member States have offered to carry out or have caldo 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 189 #
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 generageneral implementation of the country-of-destination principle; Agrees with the Commission that there is still iamplementation 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;