4 Amendments of Frédérique RIES related to 2016/2033(INI)
Amendment 1 #
Draft opinion
Recital B a (new)
Recital B a (new)
Ba. whereas cross-border VAT fraud costs our Member States and European taxpayers nearly EUR 50 billion a year;
Amendment 3 #
Draft opinion
Recital C a (new)
Recital C a (new)
Ca. whereas the most popular VAT fraud technique is ‘carousel’ fraud; whereas in this type of fraud, which occurs very frequently in the electronic component, mobile telephony, and textile trades, goods are passed around between several companies in different Member States, taking advantage of the fact that there is no tax levied on the intra-EU supply of goods;
Amendment 9 #
Draft opinion
Paragraph 2
Paragraph 2
2. Notes that the new action plan includes further steps forward towards a more efficient and fraud-proof definitive regime that will be friendlier to businesses in the age of the digital economy and e- commerce;
Amendment 15 #
3. Reminds the Commission to act on enhancing the effectiveness of VAT tax systems and on ensuring better compliance with VAT rules; welcomes the application of the ‘country of destination’ of the goods, that is to say, the country where the goods or services are consumed, as the underlying principle of the definitive EU VAT system which willcould lead to the reduction of cross- border VAT fraud by an estimated EUR 40 billion per year; encourages the Commission to amend the VAT Directive to hold the importer jointly liable for VAT loss in the Member State of destination;