1 Amendments of Pervenche BERÈS related to 2018/0006(CNS)
Amendment 31 #
Proposal for a directive
Recital 17
Recital 17
(17) The objective of this Directive is to reduce the compliance burden of small enterprises, which cannot be sufficiently achieved by the Member States and can therefore be better achieved at Union level. As a result, the Union may adopt measures in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty on the European Union. In accordance with the principle of proportionality as set out in Article 5, this Directive does not go beyond what is necessary in order to achieve these objectives. Nonetheless, VAT controls induced by compliance processes are solid anti-tax fraud instruments. It must therefore be underlined that easing processes for SMEs should not be done at the expense of the fight against VAT fraud.