4 Amendments of Andrea ČEŠKOVÁ related to 2011/2082(INI)
Amendment 9 #
Draft opinion
Paragraph 4
Paragraph 4
4. Stresses the importance of more intensive and rapid cooperation between Member States, better monitoring of exchanges of information and more direct contacts between local tax offices, and better monitoring of exchanges of by means of a common online information, portal, ensuring that Member States provide efficient assistance to each other;
Amendment 11 #
Draft opinion
Paragraph 6
Paragraph 6
6. Calls on the Commission to urge Member States to simplify and consolidate their VAT legislation, to introduce a single VAT form and a single list showing the VAT rates applied, in particular a list of the goods and services to which a reduced rate of VAT is applied in a given Member State, to make their legislative texts more easily available and to translate them in at least English, French and German;
Amendment 18 #
Draft opinion
Paragraph 10
Paragraph 10
10. Urges the Commission to consider legislative proposals that would tackle VAT carousels at root level by introducing an EU wide mechanism of reverse charge of VAT, which, besides being an effective anti-fraud measure, would also mean an administrative simplification for producers and traders; therefore calls on the Commission to come forth with legislative proposals to establish a mechanism of reverse charge for the 6 most sensitive sectors, — audio and video equipment, food and beverage, computer hardware and microprocessors, and accessories, mobile telephones and accessories, textiles and automobilereverse charge mechanism;1 __________________ 1 Justification: Establishing a mechanism of reverse charge for the 6 most sensitive sectors may lead to abuse since it makes it possible for specific types of goods from these sectors to be included in other groups of goods subject to a different tax system rather than in the group to which the reverse charge mechanism would be applied. The procedure for differentiating goods into the most sensitive sectors also involves additional administrative costs.
Amendment 19 #
Draft opinion
Paragraph 10 a (new)
Paragraph 10 a (new)
10a. Stresses that responsibility for properly drawing up and paying VAT lies with the trader and that the transfer of this responsibility to a banking institution is therefore unacceptable;2 __________________ 2 Justification: The partial transfer of liability from the trader to the banking institution may be exploited by the trader for the purposes of fraud.