Procedure : 2017/0272(NLE)
Document stages in plenary
Document selected : A8-0147/2018

Texts tabled :

A8-0147/2018

Debates :

Votes :

PV 29/05/2018 - 7.6

Texts adopted :

P8_TA(2018)0209

REPORT     *
PDF 446kWORD 56k
25.4.2018
PE 618.055v02-00 A8-0147/2018

on the proposal for a Council decision on the conclusion, on behalf of the European Union, of the Agreement between the European Union and the Kingdom of Norway on administrative cooperation, combating fraud and recovery of claims in the field of Value Added Tax

(COM(2017)0621 – C8‑0407/2017 – 2017/0272(NLE))

Committee on Economic and Monetary Affairs

Rapporteur: Miguel Viegas

DRAFT EUROPEAN PARLIAMENT LEGISLATIVE RESOLUTION
 EXPLANATORY STATEMENT
 PROCEDURE – COMMITTEE RESPONSIBLE
 FINAL VOTE BY ROLL CALL IN COMMITTEE RESPONSIBLE

DRAFT EUROPEAN PARLIAMENT LEGISLATIVE RESOLUTION

on the proposal for a Council decision on the conclusion, on behalf of the European Union, of the Agreement between the European Union and the Kingdom of Norway on administrative cooperation, combating fraud and recovery of claims in the field of Value Added Tax

(COM(2017)0621 – C8‑0407/2017 – 2017/0272(NLE))

(Consultation)

The European Parliament,

–  having regard to the proposal for a Council decision (COM(2017)0621),

–  having regard to the Agreement between the European Union and the Kingdom of Norway on administrative cooperation, combating fraud and recovery of claims in the field of Value Added Tax (14390/2017),

–  having regard to Article 113 and Article 218(6), second subparagraph, point (b), and the second subparagraph of Article 218(8) of the Treaty on the Functioning of the European Union, pursuant to which the Council consulted Parliament (C8‑0407/2017),

–  having regard to Rules 78c and 108(8) of its Rules of Procedure,

–  having regard to the report of the Committee on Economic and Monetary Affairs (A8-0147/2018),

1.  Approves conclusion of the agreement;

2.  Instructs its President to forward its position to the Council, the Commission and the governments and parliaments of the Member States and of the Kingdom of Norway.


EXPLANATORY STATEMENT

Council Regulation (EU) No. 904/2010 and Council Directive 2010/24/EU provide for the legal framework for Member States to cooperate in order to prevent and fight against fraud, and recover claims in the field of VAT.

However, experience in the Member States has shown that fraudsters often exploit weaknesses in the control of transactions involving companies located in third countries. VAT fraud involving third-country operators is particularly a risk in the telecoms and e-services sectors. Given the growth of these sectors, more effective tools to fight such fraud are essential to protect public budgets. The broad goal of these agreements would be to establish a framework of mutual assistance in combatting cross-border VAT fraud and in helping each country recover the VAT it is due. Cooperation agreements with the EU's neighbours and trading partners would improve Member States' chances of identifying and clamping down on VAT fraud, and would stem the financial losses this causes.

Therefore, cooperation with third countries is essential to fight VAT fraud. In particular, Norway is a Member of the European Economic Area with a VAT system similar to that applied in the EU, which enjoys a good tradition of cooperation in the field of VAT with the EU Member States.

In 2009, Norway played a key role when informing Member States about VAT missing traders' fraud in the field of carbon credits. Between 2009 and 2012, the Norwegian tax authorities communicated to Member State authorities information on fraudulent transactions for a total amount of EUR 2.703 million. Norwegian officials also participated in multilateral controls with some Member States in the energy sector and were invited as observers in the VAT observatory. Norway also informed several Member States about the transactions of missing traders that exploited the Norwegian Alternative Payment Platforms.

This evidences the advantages for Member States to cooperate with Norway. However, with the current legal framework, administrative cooperation with Norway is occasional and only possible on the basis of bilateral agreements between Norway and individual Member States, the Nordic convention or rare invitations to Norway to participate in the VAT observatory meetings as an observer.

Your rapporteur agrees with the Commission that this bilateral agreement between the EU and Norway provides for a solid legal framework for a sound cooperation between Norway and Member States. This cooperation follows the same structure of the cooperation currently in force between EU Member States and will benefit from the same instruments such as electronic platforms and e-forms.

Your rapporteur welcomes this agreement, and encourages Member States to mandate the Commission to negotiate similar agreements on VAT cooperation also with other EEA/ EFTA countries.


PROCEDURE – COMMITTEE RESPONSIBLE

Title

Agreement between the European Union and the Kingdom of Norway on administrative cooperation, combating fraud and recovery of claims in the field of Value Added Tax

References

COM(2017)0621 – C8-0407/2017 – 2017/0272(NLE)

Date of consultation / request for consent

21.11.2017

 

 

 

Committee responsible

       Date announced in plenary

ECON

29.11.2017

 

 

 

Rapporteurs

       Date appointed

Miguel Viegas

23.1.2018

 

 

 

Discussed in committee

19.3.2018

 

 

 

Date adopted

24.4.2018

 

 

 

Result of final vote

+:

–:

0:

49

1

1

Members present for the final vote

Burkhard Balz, Hugues Bayet, Pervenche Berès, Thierry Cornillet, Markus Ferber, Sven Giegold, Neena Gill, Roberto Gualtieri, Brian Hayes, Gunnar Hökmark, Danuta Maria Hübner, Cătălin Sorin Ivan, Petr Ježek, Barbara Kappel, Wolf Klinz, Georgios Kyrtsos, Philippe Lamberts, Werner Langen, Bernd Lucke, Olle Ludvigsson, Ivana Maletić, Gabriel Mato, Costas Mavrides, Alex Mayer, Bernard Monot, Caroline Nagtegaal, Luděk Niedermayer, Stanisław Ożóg, Dimitrios Papadimoulis, Sirpa Pietikäinen, Dariusz Rosati, Pirkko Ruohonen-Lerner, Alfred Sant, Martin Schirdewan, Molly Scott Cato, Pedro Silva Pereira, Peter Simon, Theodor Dumitru Stolojan, Paul Tang, Ramon Tremosa i Balcells, Marco Valli, Tom Vandenkendelaere, Miguel Viegas, Jakob von Weizsäcker, Marco Zanni

Substitutes present for the final vote

Mady Delvaux, Krišjānis Kariņš, Paloma López Bermejo, Thomas Mann, Eva Maydell, Romana Tomc

Date tabled

25.4.2018


FINAL VOTE BY ROLL CALL IN COMMITTEE RESPONSIBLE

49

+

ALDE

Thierry Cornillet, Petr Ježek, Wolf Klinz, Caroline Nagtegaal, Ramon Tremosa i Balcells

ECR

Bernd Lucke, Stanisław Ożóg, Pirkko Ruohonen-Lerner

EFDD

Marco Valli

ENF

Barbara Kappel

GUE/NGL

Paloma López Bermejo, Dimitrios Papadimoulis, Martin Schirdewan, Miguel Viegas

PPE

Burkhard Balz, Markus Ferber, Brian Hayes, Gunnar Hökmark, Danuta Maria Hübner, Krišjānis Kariņš, Georgios Kyrtsos, Werner Langen, Ivana Maletić, Thomas Mann, Gabriel Mato, Eva Maydell, Luděk Niedermayer, Sirpa Pietikäinen, Dariusz Rosati, Theodor Dumitru Stolojan, Romana Tomc, Tom Vandenkendelaere

S&D

Hugues Bayet, Pervenche Berès, Mady Delvaux, Neena Gill, Roberto Gualtieri, Cătălin Sorin Ivan, Olle Ludvigsson, Costas Mavrides, Alex Mayer, Alfred Sant, Pedro Silva Pereira, Peter Simon, Paul Tang, Jakob von Weizsäcker

VERTS/ALE

Sven Giegold, Philippe Lamberts, Molly Scott Cato

1

-

ENF

Bernard Monot

1

0

ENF

Marco Zanni

Key to symbols:

+  :  in favour

-  :  against

0  :  abstention

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