5 Amendments of Pascal CANFIN related to 2011/2082(INI)
Amendment 5 #
Draft opinion
Paragraph 1
Paragraph 1
1. Underlines the need, given the impact of ageing societies on labour markets, savings and consumption patterns and public expenditure in the years to come, to shift from direct taxation further to indirect taxation.at indirect taxation is no substitute for direct taxation, the latter having to be based on the principle of progressivity, to which flat rates and lack of generalised automatic information exchange are detrimental
Amendment 13 #
Draft opinion
Paragraph 1 a (new)
Paragraph 1 a (new)
1 a. calls for a Green VAT strategy to be devised, centred on reduced rates for energy efficient and environmentally friendly products and services, counterbalancing unfair competition which results from externalities not reflected in the price of a good or service
Amendment 25 #
Draft opinion
Paragraph 2 a (new)
Paragraph 2 a (new)
2 a. Emphasises that rendering the VAT system fraud proof must be a key priority, given massive losses incurred by Member States, possibly amounting to 100 Billion Euro. Particular attention needs to be paid to "carousel" fraud. Recalls the detailed suggestions contained in the Bowles report (A6-0312/2008), which are still valid and should be implemented without delay.
Amendment 35 #
Draft opinion
Paragraph 3 a (new)
Paragraph 3 a (new)
3 a. recalls that a general exemption is in place for air travel, which leads to market distortion, hitting particularly hard rail travel, which does not benefit from a generalised exemption
Amendment 48 #
Draft opinion
Paragraph 6
Paragraph 6
6. Notes that according to the subsidiarity principle Member States should keep their possibility to decideCalls for the suppression of all exemptions, and for the framing in a tight manner onf reduced levels of VAT rates by establishing certain sectors in order to better implement European and national policies or on the basis of national historical, economic, social or environmental factorslear criteria for socially or environmentally justifiable reductions. Unless Member States are able to clearly demonstrate the social or environmental benefits of reduced rates, such rates shall be prohibited.