8 Amendments of Neena GILL related to 2016/2033(INI)
Amendment 75 #
Motion for a resolution
Paragraph 9
Paragraph 9
9. Calls on the authorities responsible to exchange VAT and excise information in particular and to use all available technical means to record cross-border deliveries of goods and services to end- users; believes in this regard that the use of VAT Locator Numbers (VLNs), under which customers cannot deduct input tax if the VAT is mentioned on an invoice without a valid VLN could be a helpful tool;
Amendment 108 #
Motion for a resolution
Paragraph 13
Paragraph 13
13. Notes that the current plethora of VAT rates causes great uncertainty for companies involved in cross-border trading; in particular in the services sector; calls therefore on the Commission to study the impact by mid-2017 of the missing trader fraud the European services sector is facing;
Amendment 114 #
Motion for a resolution
Paragraph 14
Paragraph 14
Amendment 132 #
Motion for a resolution
Paragraph 16
Paragraph 16
Amendment 143 #
Motion for a resolution
Paragraph 17
Paragraph 17
Amendment 191 #
Motion for a resolution
Paragraph 22
Paragraph 22
22. Takes the view that national tax administrations must take greater responsibility for ensuring tax compliance and reducing opportunities for evasion in the reverse charge procedure and in the general implementation of the country-of- destination principle; notes in this regard the need to hold parties within the chain of supplies jointly and severally liable for VAT that has not been remitted by other parties in the sequence of the supplies;
Amendment 208 #
Motion for a resolution
Paragraph 24
Paragraph 24
24. Calls for all proposals to be studied in order to keep turnover tax for companies, in particular SMEs, cost- neutral as far as possible and to minimise the administrative burden; encourages the Commission in this regard also to look into international best practices, like the gold card schemes applicable in Singapore and Australia, recognizing that risk of fraud on the part of some suppliers is very low;
Amendment 219 #
Motion for a resolution
Paragraph 26
Paragraph 26
26. Calls in the short term for a comprehensive internet portal for companies and end-users to find, clearly and easily, information on the VAT rates applicable to individual products and services in the Member States; notes also that certified tax software could help in limiting the risk of specific types of fraud and other irregularities and it can provide certainty to honest businesses engaged in domestic and cross border transactions;