6 Amendments of Elisabetta GUALMINI related to 2020/2263(INI)
Amendment 28 #
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 by an average of 7%, thus bringing the standard rate down from 13% to 2%, by some estimates, possibly reduce the standard rate but that is not the only answer to the need to tackle the complexity of the tax system and risks having a social impact on citizens and consumers in terms of higher prices;
Amendment 37 #
Motion for a resolution
Paragraph 3
Paragraph 3
3. Takes the view that applying a multitude of reduced rates aggravates the complexity and opacity of the tax system, facilitates fraud and increases compliance costs, in certain countries, applying reduced rates may be an instrument of social leverage and protection for a number of goods and sectors, such as health, food or construction;
Amendment 77 #
Motion for a resolution
Paragraph 10
Paragraph 10
10. Observes that the application of reduced rates does not systematically give rise to permanent price reductions for the consumer; that the effectiveness of a reduced rate depends on a number of factors, such as the extent to which businesses pass it on to consumers, its duration over time, the size of the reduction and the complexity of the rate system; that the passing-on of reductions in their entirety is therefore a random process and should not be the basis for policy-making; that it is impossible to target low-income households;
Amendment 85 #
Motion for a resolution
Paragraph 11
Paragraph 11
11. Recalls that for it to have a leverage effect, green taxation must be inclusive, strive for social equity and not undermine businesses’ international competitiveness; observes that the effectiveness of reduced rates in promoting this type of goods and services or, in a broader sense, merit goods (e.g. culture, health, biodiversity) is chiefly a function of the extent to which they are used to promote such goods;
Amendment 132 #
Motion for a resolution
Paragraph 18
Paragraph 18
18. Calls for the introduction of a simplified VAT system with limits on exemptions and non- standard rates to be introduced with a view to promotingthat reduces compliance costs and at the same time promotes business competitiveness;
Amendment 141 #
Motion for a resolution
Paragraph 19 a (new)
Paragraph 19 a (new)
19a. Considers it necessary to introduce electronic invoicing in all Member States, given that it has proved to be an effective tool for combating fraud and evasion in the countries where it has been introduced, as well as promoting greater simplification and reduced compliance costs;