Activities of Mojca KLEVA KEKUŠ related to 2012/0205(CNS)
Plenary speeches (1)
Common system of value added tax and a quick reaction mechanism against VAT fraud (debate)
Amendments (2)
Amendment 11 #
Proposal for a directive
Recital 1
Recital 1
(1) Tax fraud in the field of value added tax (VAT) leads toresults in considerable budget losslosses to public finances and affects the conditions of competition, collection of Union's own resources and thus the operation of the internal market. Specific sudden and massive forms of tax fraud have recently developed especially via the use of electronic means which facilitate rapid illegitimate trade on a large scale. and often extend beyond single Member State borders.
Amendment 14 #
Proposal for a directive
Recital 7
Recital 7
(7) The designation of the recipient as person liable for the payment of the VAT (reverse charge) is an effective measure to stop at once the most well-known types of tax evasion in certain sectors. However, as the situation may evolve over time, it may also be necessary to allow for other measures. To that end, the Council should, where appropriate, upon proposal of the Commission and after consulting the European Parliament, determine any other measure as falling within the scope of the Quick Reaction Mechanism. The type of measures that could be authorised should be establishedidentified quickly and transparently in order to minimise the time necessary for the authorisation of the derogations by the Commission.