Activities of Mojca KLEVA KEKUŠ related to 2013/0343(CNS)
Shadow reports (1)
REPORT on the proposal for a Council directive amending Directive 2006/112/EC on the common system of value added tax as regards a standard VAT return PDF (177 KB) DOC (290 KB)
Amendments (2)
Amendment 6 #
Proposal for a directive
Recital 1
Recital 1
(1) Council Directive 2006/112/EC12 requires taxable persons to submit VAT returns but allows flexibility for the Member States to determine the information needed. This gives rise to disparate rules and procedures governing the submission of VAT returns in the Union, added complexity for businesses, unnecessary administrative burdens for both Member States tax authorities and taxable persons, loopholes for committing VAT fraud and VAT obligations that create obstacles to Union trade. __________________ 12 Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ L 347, 11.12.2006, p. 1).
Amendment 7 #
Proposal for a directive
Recital 2
Recital 2
(2) To reduce burdens on business, eliminate the VAT gap and improve the functioning of the internal market a standard VAT return should be introduced for all businesses trading in the Union. The use of standardised returns should facilitate the control of VAT returns by the Member States.