11 Amendments of Danuta Maria HÜBNER related to 2016/2033(INI)
Amendment 1 #
Motion for a resolution
Citation 1 a (new)
Citation 1 a (new)
– having regard to the special report No 24/2015 of the European Court of Auditors of 3 March 2016 entitled "Tackling intra-Community VAT fraud: More action Needed",
Amendment 6 #
Motion for a resolution
Recital D
Recital D
D. whereas VAT, the proceeds of which raisyielded almost EUR 1 trillion in 2014, is a major and growing source of revenue in the Member States and contributes to EU own resources;, the EU's total revenue from the VAT own resource standing at EUR 17 667 million and accounting for 12.27% of the total revenue of the EU in 20141a ; __________________ 1aEuropean Commission, financial report 2014
Amendment 9 #
Motion for a resolution
Recital E
Recital E
E. whereas the current VAT system is vulnerable to fraud and, in particular as it is applied to cross- border transactions, is vulnerable to fraud and to tax avoidance strategies and whereas the estimated 'VAT gap' amounts to around EUR 170 billion annually;
Amendment 13 #
Motion for a resolution
Recital E a (new)
Recital E a (new)
Ea. whereas Member States differ in the effectiveness with which they are able to address VAT fraud and VAT avoidance, since the VAT gap is estimated to vary from less than 5% to over 40% depending on the country considered;
Amendment 16 #
Motion for a resolution
Recital E b (new)
Recital E b (new)
Eb. whereas the measurement of the revenue losses arising from cross-border VAT fraud is a very challenging task given that only two Member States, the UK and Belgium, collect and disseminate statistics on the issue;
Amendment 71 #
Motion for a resolution
Paragraph 8 a (new)
Paragraph 8 a (new)
8a. Notes that the VAT Information Exchange System (VIES) has proven to be a helpful tool in fighting fraud by enabling tax authorities to reconcile data on traders across countries, but that shortcomings persist in its implementation, in particular as regards the timeliness of the information provided, the swiftness of the replies to queries and the speed of reaction to the errors signalled; recommends therefore that Member States give due consideration to addressing these shortcomings;
Amendment 82 #
Motion for a resolution
Paragraph 9 a (new)
Paragraph 9 a (new)
9a. Calls on the Commission to consider conducting monitoring visits to selected Member States in order to assess the effectiveness of their administrative cooperation arrangements, as recommended by the European Court of Auditors;
Amendment 83 #
Motion for a resolution
Paragraph 9 b (new)
Paragraph 9 b (new)
9b. Calls on Member States to also facilitate the exchange of information with judicial and law enforcement authorities such as Europol and OLAF, as recommended by the Court of Auditors;
Amendment 84 #
Motion for a resolution
Paragraph 9 c (new)
Paragraph 9 c (new)
9c. Notes that Customs procedure 42, which provides for VAT exemption on goods imported into one Member State when they will subsequently be shipped to another Member State, has shown to be vulnerable to fraudulent abuses; notes that effective cross checks of the data held by tax authorities with this held by Customs authorities are crucial to detect and eliminate this type of fraud; calls therefore on Member States and on the Commission to act in order to facilitate the flow of information between tax and Customs authorities regarding imports under Customs procedure 42, as recommended by the European Court of Auditors;
Amendment 202 #
Motion for a resolution
Paragraph 23 a (new)
Paragraph 23 a (new)
23a. Notes that the exemption of imports of small consignments from VAT under the Low Value Consignments Relief has resulted in a distortion of competition for EU businesses vis-à-vis non-EU businesses supplying EU consumers; notes that, furthermore, the growth of e-commerce has resulted in increased opportunities for activity shifting and in a higher amount of VAT foregone due to this exemption; notes that the amount of such foregone VAT is estimated to have grown by approximately 355% between 1999 and 2013 and to have reached approximately EUR 535 million in 2013 1a; welcomes accordingly the Commission's intention to abolish the Low Value Consignments Relief as part of its VAT action plan; __________________ 1aErnst & Young, Assessment of the application and impact of the VAT exemption for importation of small consignments, 2015.
Amendment 237 #
Motion for a resolution
Paragraph 28
Paragraph 28
28. Calls for a treaty change so that the ordinary legislative procedure, with co- decision by Parliament and the Council, can be introduced in the context of the VAT Directive; pending the implementation of such change, calls on the Commission to investigate the potential for use as a basis for legal acts in the field of taxation, including VAT, of article 116 TFEU which allows for the use of ordinary legislative procedure when differences between national legislations result in distortion of competition in the single market and when consultation with the Member States has failed to address the issue;