12 Amendments of Olivier CHASTEL related to 2020/2263(INI)
Amendment 10 #
Motion for a resolution
Recital E a (new)
Recital E a (new)
E a. whereas this loss is detrimental both for the EU budget (VAT is the EU's second own resource), for national budgets, for business and for European citizens;
Amendment 11 #
Motion for a resolution
Recital E b (new)
Recital E b (new)
E b. whereas the Fiscalis program for the period 2021-2027, with a budget of EUR 269 million, aims to fight tax injustice by helping national tax authorities to cooperate better to combat tax fraud, tax evasion and aggressive tax planning; whereas the previous program brought in EUR 591 million in revenue for the EU;
Amendment 13 #
Motion for a resolution
Recital E c (new)
Recital E c (new)
E c. whereas the EU's network of anti- fraud experts, Eurofisc, must, in order to be effective, be strengthened and provided with sufficient resources to carry out joint risk analyses, coordinate investigations and cooperate with the European Anti- Fraud Office (OLAF), Europol and the European Public Prosecutor's Office, in particular with a view to investigating VAT fraud; whereas a system of differentiated VAT rates and high compliance costs potentially increase fraud;
Amendment 16 #
Motion for a resolution
Recital F a (new)
Recital F a (new)
F a. whereas the socio-economic crisis caused by the COVID-19 pandemic has required substantial fiscal and budgetary efforts from the governments; that due to the socio-economic effects of the pandemic, VAT revenues will be regressive within the next year;
Amendment 22 #
Motion for a resolution
Recital H a (new)
Recital H a (new)
H a. whereas parliament works in full respect of the principle of national fiscal and budgetary sovereignty; supports the ambition to find innovative tax solutions, in line with new economic, social and environmental realities;
Amendment 29 #
Motion for a resolution
Paragraph 2
Paragraph 2
2. Notes that simplifying VAT with the introduction of a single rate and revenue neutrality could reduce the standard rate in the EU-27 by an average of 7%, thus bringing the standard rate down from 13% to 2% percentage points, thus the potential VAT rate deduction ranges from 13 percentage points (EL) to 2 pourcentage points (EE);
Amendment 97 #
Motion for a resolution
Paragraph 12
Paragraph 12
12. Stresses that reduced rates are not an effective way ofoften a rather inefficient instrument to achievinge social or environmental objectives since they incur high costs for governments owing to the size of the rate gap, reduced tax revenues, increased administrative costs, costly checks and inspections, pressure from lobby groups, compliance costs, economic distortions or even tax evasion, and the difficulty of reaching the target groups;
Amendment 133 #
Motion for a resolution
Paragraph 18
Paragraph 18
18. Calls for a simplified and modernized VAT system with limits on exemptions and non- standard rates to be introduced with a view to promoting competitiveness;
Amendment 135 #
Motion for a resolution
Paragraph 19
Paragraph 19
19. Stresses that the VAT gap is chiefly attributable to the ineffectiveness of enforcement and control measures, particularly those against tax evasion and avoidance and aggressive tax planning; welcomes Transaction Network Analysis (TNA) and supports the establishment of enhanced cooperation between Eurofisc members in order to rapidly detect carousel-type fraud; calls on the Conference on the Future of Europe to address this issue in the context of the protection of the EU's financial interests;
Amendment 142 #
Motion for a resolution
Paragraph 19 a (new)
Paragraph 19 a (new)
19 a. Welcomes the launch of the European Tax Observatory created at the initiative of the EP; stresses that the Fiscalis 2021-2027 program is an essential tool to help rapid and constructive cooperation between tax authorities;
Amendment 147 #
Motion for a resolution
Paragraph 21
Paragraph 21
21. Stresses the need to move to a definitive VAT system based on the principle of taxation in the country of destination; calls onurges the Council to adopt as soon as possible the proposal for a directive of 25 May 2018, given the extent of the loss of national and European budgetary resources under the current regime; in the absence of unanimity within the Council, invites the Commission to propose the use of the enhanced cooperation procedure by Member States wishing to move forward;
Amendment 152 #
Motion for a resolution
Paragraph 21 a (new)
Paragraph 21 a (new)
21 a. Supports the Court of Auditors' proposal to consider the establishment of a mechanism revising the multiannual Weighted Average Rate (WAR) during the period covered by multiannual financial framework in order to avoid distortions in the level of contribution based on the VAT during this period in case of a Member State decides to change its VAT policy;