8 Amendments of Markus FERBER related to 2020/2263(INI)
Amendment 2 #
Motion for a resolution
Citation 30 a (new)
Citation 30 a (new)
— having regard to the European Court of Auditor's Special Report no 12/2019: E-commerce: many of the challenges of collecting VAT and customs duties remain to be resolved,
Amendment 25 #
Motion for a resolution
Paragraph 1 a (new)
Paragraph 1 a (new)
1 a. Calls on the European Commission and Member States to analyse and exchange the best practice in those Member States that succeed in avoiding a large VAT gap;
Amendment 52 #
Motion for a resolution
Paragraph 6
Paragraph 6
6. Observes that SMEs must pay proportionately higher compliance costs, as these costs are fixed and independent of company size, and that high compliance costs constitute a barrier to entry into the EU internal market; takes the view, therefore, that differentiated VAT regimes within the EU may act as a disincentive to intra-EU exports;
Amendment 58 #
Motion for a resolution
Paragraph 7 a (new)
Paragraph 7 a (new)
7 a. Points to the Union One-Stop Shop as an example for digital innovation allowing European businesses to simplify VAT obligations and thus compliance costs in the area of e-commerce sales within the EU; notes that such a reduction in compliance costs is particularly beneficial for small and medium enterprises; calls on the European Commission to explore how to expand the scope of the OSS;
Amendment 84 #
Motion for a resolution
Paragraph 11
Paragraph 11
Amendment 113 #
Motion for a resolution
Paragraph 15
Paragraph 15
15. Recalls that VAT revenue is one of the chief sources of public revenue, accounting for some 21% of total tax revenue in the EU on average; that the VAT gap stands at 10% on average; and that VAT also constitutes an own resource for the EU budget; stresses that any reduction in the VAT base leads to less revenue for public finances; calls on national tax authorities to take initiatives to reduce the VAT gap in order to help lift Member States out of the current socio- economic crisiimprove public finances;
Amendment 128 #
Motion for a resolution
Paragraph 18
Paragraph 18
18. Calls for a simplified VAT system with limits on exemptions and non- standard rates to be introduced with a view to promoting competitiveness; notes that such a simplified VAT system would still benefit from a One-Stop Shop in oder to reduce compliance costs for European companies and boost intra-EU trade;
Amendment 154 #
Motion for a resolution
Paragraph 21 a (new)
Paragraph 21 a (new)
21 a. Notes that there is a considerable VAT collection gap in the e-commerce sector; invites the Commission to study the conclusions of the European Court of Auditors' special report on the matter1a in order to close the collection gap; _________________ 1a Special Report no 12/2019: E- commerce: many of the challenges of collecting VAT and customs duties remain to be resolved