9 Amendments of Emmanuel MAUREL related to 2016/2033(INI)
Amendment 24 #
Motion for a resolution
Recital G
Recital G
G. whereas VAT is a tax on consumption that should only be levied on the final consumer so as to achieve a significant reduction in administrative and financial costs along the supply chain and reduce the possibility of fraudwhich is based on a system of fractionated payments allowing for self- policing by persons liable for payment, and whereas it must only be borne by the final consumer so as to ensure neutrality for businesses;
Amendment 49 #
Motion for a resolution
Paragraph 5
Paragraph 5
5. TakNotes the view that the Commission should examCommission’s efforts in studyineg all possible options without prejudging the outcome and should include them in the legislative processand proposing as part of its action plan the most realistic and potentially most effective option for tackling fraud;
Amendment 94 #
Motion for a resolution
Paragraph 11 a (new)
Paragraph 11 a (new)
11a. Is in favour of the country-of- destination principle being applied as a general rule in the case of distance sales to individuals, and of introducing harmonised measures for small businesses;
Amendment 122 #
Motion for a resolution
Paragraph 15
Paragraph 15
15. Takes the view that the cComplete abolition of minimum tax rates as an alternative, as advocated by the Commission, might cause considerable distortions of competition and problems in the single market and can only be sanctioned if the reverse charge procedure is introduced for all levels and types of VAT and not only for individual sectors which are particularly susceptible to fraudmission proposal to extend the scope of reduced tax rates will have to take into account the need for harmonisation, which is necessary for the proper functioning of the single market;
Amendment 164 #
Motion for a resolution
Paragraph 19 a (new)
Paragraph 19 a (new)
19a. Points out that the fractionated payments system for VAT was chosen as the reference for indirect taxation in the OECD’s BEPS project (Action 1) because it ensures that tax collection is effective and, by its very nature, allows for self- policing by operators;
Amendment 172 #
Motion for a resolution
Paragraph 20
Paragraph 20
20. NoteConsiders that the application of a general reverse charge procedurethe fractionated payments procedure to intra-community transactions might enable cross-border carousel fraud to be largely eradicated and would significantly reduce the administrative costs for SMEs, if accompanied by adequate administrative cooperation between the Member States;
Amendment 176 #
Motion for a resolution
Paragraph 20 a (new)
Paragraph 20 a (new)
20a. Fears that a general reverse charge procedure runs the risk of the entire VAT being collected only from retailers, who are the weakest links in the economic chain, which would increase the risk of fraud;
Amendment 178 #
Motion for a resolution
Paragraph 21
Paragraph 21
Amendment 187 #
Motion for a resolution
Paragraph 22
Paragraph 22