Activities of Olle LUDVIGSSON related to 2012/0205(CNS)
Plenary speeches (1)
Common system of value added tax and a quick reaction mechanism against VAT fraud (debate)
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 quick reaction mechanism against VAT fraud PDF (201 KB) DOC (217 KB)
Amendments (14)
Amendment 8 #
Proposal for a directive
Recital -1 (new)
Recital -1 (new)
(-1) The enhanced fight against tax fraud and evasion is a key to restoring and maintaining the stability and strength of public finances across Europe.
Amendment 10 #
Proposal for a directive
Recital 1
Recital 1
(1) Tax fraud in the field of value added tax (VAT) leads to considerable budget losslosses to public finances and affects the conditions of competition, and thus the fair and efficient operation of the internal market, in a negative way. Specific sudden and massive forms of tax fraud have recently developed especially via the use of electronic means which facilitate rapid illegitimate trade on a large scale.
Amendment 12 #
Proposal for a directive
Recital 2
Recital 2
(2) Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax8 allows Member States to apply for a derogation from that Directive in order to prevent certain forms of tax evasion or avoidance. Authorisation of such derogation requires a proposal from the Commission and its adoption by the Council. Recent experience has demonstrated that the process for granting derogations is not always quick or flexible enough to ensure a prompt and suitable reaction to requests by Member States.
Amendment 13 #
Proposal for a directive
Recital 7
Recital 7
(7) The designation of the recipient as person liable for the payment of the VAT (reverse charge) is an effective measure to stop at once many of the most well-known types of tax evasion in certain sectors. However, given existing weaknesses in VAT systems and as the situation may evolve over time, it may also be necessary to allow for other measures. To that end, the Council should, where appropriate, upon proposal of the Commission and after consulting the European Parliament, determine any other measure as falling within the scope of the Quick Reaction Mechanism. The type of measures that could be authorised should be clearly and thoroughly established in order to minimise the time necessary for the authorisation of the derogations by the Commission.
Amendment 16 #
Proposal for a directive
Recital 9 a (new)
Recital 9 a (new)
(9a) In order to continuously develop and improve the Quick Reaction Mechanism, the Commission should report regularly to the Council and the European Parliament on its application, examining, inter alia, other measures to be added to the scope of the mechanism and new ways to strengthen cooperation between Member States in the general framework of the mechanism.
Amendment 17 #
Proposal for a directive
Recital 9 b (new)
Recital 9 b (new)
(9b) In order for the Quick Reaction Mechanism to function in a satisfactory way, the Commission at all times has to be capable of acting swiftly and accurately on these matters. It should therefore be ensured that human and other resources are adequate and that an accelerated internal decision-making procedure is set up and maintained for the purpose of the mechanism.
Amendment 18 #
Proposal for a directive
Recital 9 c (new)
Recital 9 c (new)
(9c) Since the application of a special measure in one Member State could have repercussions on the VAT systems of the other Member States, the Commission should, in order to maintain transparency, inform all Member States about all requests being made and about all decisions being taken with regard to those requests.
Amendment 19 #
Proposal for a directive
Recital 9 d (new)
Recital 9 d (new)
(9d) In its work on enhancing and fine- tuning the Quick Reaction Mechanism, the Commission should consult extensively with business actors in fraud- prone sectors and with other relevant stakeholders.
Amendment 21 #
Proposal for a directive
Article 1 a (new)
Article 1 a (new)
Article 1a The Commission shall, by 1 January 2014, present a report on how the regular derogation procedure set out in Article 395 of Directive 2006/112/EC could be made quicker. The aim of the report shall be to identify changes to existing structures and routines that would ensure that the Commission always completes the procedure within five months of receipt of an application from a Member State. The report shall, if appropriate, be followed up by legislative proposals.
Amendment 22 #
Proposal for a directive
Article 1 – paragraph 1
Article 1 – paragraph 1
For the purposes of point (a), the and (b), any special measure being used shall be subject to appropriate control measures by the Member States with respect to taxable persons who supply the goods or services to which that measure applies.
Amendment 23 #
Proposal for a directive
Article 1 – paragraph 1
Article 1 – paragraph 1
Directive 2006/112/EC
Section 1a – Article 395a – paragraph 2 – subparagraph 1
Section 1a – Article 395a – paragraph 2 – subparagraph 1
A Member State wishing to introduce a measure as provided for in paragraph 1 shall send an application to the Commission. The Member State shall provide it with the information indicating the sector concerned, the type and the features of the fraud, its sudden and massive character and its consequences in terms of considerable and irreparable financial losses. If the Commission considers it does not have all the necessary information, it shall contact the Member State concerned within one monthtwo weeks of receipt of the application and specify what additional information is required.
Amendment 25 #
Proposal for a directive
Article 1 – paragraph 1 (new)
Article 1 – paragraph 1 (new)
Directive 2006/112/EC
Section 1a – Article 395a – paragraph 2 – subparagraph 1a (new)
Section 1a – Article 395a – paragraph 2 – subparagraph 1a (new)
A fraud shall be seen as having a massive character, as referred to in the first subparagraph, if it has resulted in or is expected to lead to aggregate financial losses exceeding 0,25% of the requesting Member State's total VAT receipts during a specific period of time. A fraud where losses do not exceed 0,25% of total VAT receipts shall be deemed to have a massive character only if it is narrowly concentrated to a specific sub-sector or product.
Amendment 26 #
Proposal for a directive
Article 1 – paragraph 1
Article 1 – paragraph 1
Directive 2006/112/EC
Section 1a – Article 395a – paragraph 2 – subparagraph 2
Section 1a – Article 395a – paragraph 2 – subparagraph 2
Once the Commission has all the information it considers necessary for appraisal of the request it shall,: (a) notify the requesting Member State accordingly, (b) transmit the request, in its original language, to the other Member States, (c) within one month, either authorise the special measure or, in case the Commission objects to the requested measure, inform the Member State concerned and the other Member States thereof.
Amendment 29 #
Proposal for a directive
Article 1 – paragraph 1 (new)
Article 1 – paragraph 1 (new)
Directive 2006/112/EC
Section 1a – Article 395c – paragraph 1 (new)
Section 1a – Article 395c – paragraph 1 (new)
Article 395c Every three years and for the first time by 1 July 2014, the Commission shall submit to the Council and the European Parliament a report on the application of the mechanism established under this Section. The report shall, inter alia, examine further special measures to be added to the scope of the mechanism and new ways to strengthen cooperation between Member States in the general framework of the mechanism.