6 Amendments of Edward SCICLUNA related to 2011/2271(INI)
Amendment 7 #
Motion for a resolution
Recital B a (new)
Recital B a (new)
Ba. whereas there is a clear need to reduce the significant VAT compliance gap between the theoretical and actual tax revenue;
Amendment 10 #
Motion for a resolution
Recital B b (new)
Recital B b (new)
Bb. whereas the tax burden in most Member States is disproportionately weighted on labour rather than on consumption;
Amendment 11 #
Motion for a resolution
Recital B c (new)
Recital B c (new)
Bc. whereas the administrative cost caused by tax systems to medium sized companies is unnecessarily burdensome and high in some Member States;
Amendment 70 #
Motion for a resolution
Paragraph 4 a (new)
Paragraph 4 a (new)
4a. Contends that Member States should look to reduce the tax compliance costs for SMEs, where possible, by streamlining procedures and reducing bureaucratic costs;
Amendment 74 #
Motion for a resolution
Paragraph 4 b (new)
Paragraph 4 b (new)
4b. Notes that the administrative cost per net revenue varies among Member States; consequently, calls on Member States to compare results and improve efficiency;
Amendment 96 #
Motion for a resolution
Paragraph 7 a (new)
Paragraph 7 a (new)
7a. Calls on the Commission to present legislative proposals in order to reduce the VAT compliance gap and therefore achieve greater fiscal efficiency;