2 Amendments of Sven GIEGOLD related to 2013/0343(CNS)
Amendment 8 #
Proposal for a directive
Recital 2
Recital 2
(2) To reduce burdens on business and improve the functioning of the internal market a standard VAT return should be introduced for all businesses trading in the Union. The use of standardised returns should facilitate the control of VAT returns by the Member States. It should also contribute to help businesses comply with VAT legislation, thus reducing the error rate, and ultimately contribute to reduce the VAT gap.
Amendment 9 #
Proposal for a directive
Recital 3
Recital 3
(3) It is necessary that administrative burdens are reduced to a minimum. The information required on the standard VAT return should therefore have a limited set of mandatory information. Moreover, as regards the standard VAT return and other returns, Member States should not be allowed to require other information than the one laid down in chapter 5 of Title XI of the Directive. The Standard VAT return will only fulfill its full potential if there is limited scope for Member States to deviate from the standard form.