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Debates
Monday, 5 February 2018 - Strasbourg Revised edition

21. Decision adopted on the Fair Taxation package II and III (debate)
Video of the speeches
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  Przewodniczący. – Kolejnym punktem porządku dnia jest oświadczenie Komisji w sprawie decyzji podjętej w sprawie pakietu dotyczącego sprawiedliwego opodatkowania (II i III) (2017/2857(RSP)).

 
  
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  Valdis Dombrovskis, Vice-President of the Commission. – Mr President, I would like to thank Parliament for organising a debate on the EU VAT reform, a key initiative included in the 2017 Commission work programme and a topic of utmost importance for Member States and businesses.

Member States reply heavily on value added tax (VAT) revenues to finance their public spending. However the VAT gap between expected revenue and revenue actually collected is estimated at more than EUR 150 billion per year. It has also been estimated that cross—border fraud alone represents an annual loss of revenue of around EUR 50 billion, money that could be spent on public services.

The current VAT system is not only prone to fraud, but also too fragmented for a growing number of businesses operating cross—border. Therefore the Commission decided to renew the VAT system as part of its agenda for a fair and efficient tax system in the European Union. In particular, the Commission is proposing to create a single European VAT area that caters for the challenges of the 21st century.

I recall that the weaknesses of the current system were acknowledged also by this Parliament in its resolution ‘towards a definitive VAT system and fighting VAT fraud’ of November 2016. In the same resolution Parliament shared the Commission’s view that the definitive VAT system should be based on the principle of taxation in the country of destination, which addresses tax competition between Member States.

I am proud to say that the Commission has delivered on all its commitments made in the Action Plan on VAT of April 2016. The first proposal of the Action Plan, which will modernise and simplify VAT for cross—border e—commerce, was adopted by the Council in December last year. This is very good news for businesses.

Furthermore, between October last year and 18 January this year, the Commission adopted the last five proposals announced in its Action Plan. I will present these five proposals to you today by focusing on their three main objectives.

Firstly, to create a single VAT area that establishes a level playing field for EU businesses and in particular for SMEs.

Secondly, to create a single VAT area that is fraud—proof, with tax administrations working closely together.

And thirdly, to create a single VAT area that treats Member States equally and grants them more freedom in setting VAT rates.

So to start with the first objective, a level playing field for businesses, I would remind you that our current VAT system is fragmented, complex for a growing number of businesses operating cross—border. The latter have VAT compliance costs 11% higher than companies having only domestic activities. We have to open the borders of VAT and create a real single VAT area for EU companies.

The proposals adopted in October 2017 represent the cornerstone for a new system, based on the principle of taxation in the country of destination, which will result in taxing cross—border sales the same way as domestic sales. The main simplification is that companies selling cross—border will deal with their VAT obligations via a one—stop—shop. That means that traders will make declarations and payments using a single online portal.

The Commission also adopted in January 2018 measures to simplify VAT procedures for SMEs, which represent over 98% of all EU businesses. Currently the cost of compliance under the present VAT system hits SMEs much harder than it does big business. The proposal we made will extend the benefits of the VAT SME exemption to all small businesses, irrespective of whether they are established in the Member State in which the VAT is due or not.

The new rules will also simplify compliance for a larger group of SMEs – exempt and non-exempt from VAT. All businesses with a turnover of less than EUR 2 million per year will be able to benefit from simplified registration, invoicing, reporting and book—keeping obligations. We estimate that this proposal will result in a compliance cost reduction of up to 18% for SMEs.

The second main objective of our VAT reform is to address the unacceptable problem of VAT cross—border fraud which, as already mentioned, represents around EUR 50 billion per year. Criminal networks exploit the weaknesses of the current VAT systems. Journalists have also established links between cross—border fraud and the financing of terrorism. This is no longer acceptable and we should put an end to this phenomenon. By eliminating borders for VAT procedures, the new definitive VAT system should eliminate much of the large—scale cross—border VAT fraud.

As implementing a new regime will take time, we need to take urgent measures to contain cross—border VAT fraud. This is why the Commission proposed in November 2017 a proposal to enhance the cooperation between national administrations and close loopholes in information sharing.

This proposal, which is now being discussed in the Council, aims to build trust between Member States by allowing them to exchange more information, in a more efficient manner, so as to better detect and identify fraudsters. This proposal will also boost the cooperation between national tax authorities and law enforcement authorities such as customs, OLAF, Europol and the newly created European Public Prosecutor’s Office.

Eventually our intention is to reduce complexity around the issue of reduced VAT rates. Although there are general rules, over 200 reduced and zero rates still exist in all Member States, that were initially intended as temporary derogations from the general rules.

In the frame of the definitive system based on the principle of destination, which will address tax competition, Member States would have more freedom to set their VAT rates under harmonised rules that will treat all Member States equally.

One of the major changes proposed by the Commission is to replace the list of goods and services to which reduced rates can be applied with a negative list to which reduced rates cannot be applied. The main advantage of this negative list is that it is to be structured according to the statistical classification. The same statistical classification will also be used to collect and publish structured information about reduced rates applied in all Member States via a web portal. On these grounds the web portal will allow all businesses to easily retrieve information on VAT rates.

Further harmonisation concerns the use of reduced rates. They must clearly be for the benefit of citizens, who are the final consumers paying VAT. To prevent revenue erosion the Commission will protect VAT as an important source of income for Member States. Indeed Member States will have to ensure that they apply an effective average weighted VAT rate of at least 12%, which is the lowest applied today in some EU Member States, and the requirement of a minimum standard VAT rate of 15% will become a permanent requirement.

Finally the proposed amendments to the VAT Directive as regards reduced rates will enter into force only when the definitive regime is effectively in place.

To conclude, let me say that these proposals represent a win for both Member States’ revenues and European businesses. So it is our responsibility to act and therefore I call on Parliament to take the lead and show ambition for real reform of the VAT system.

 
  
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  Luděk Niedermayer, on behalf of the PPE Group. – Mr President, losses in tax collected have very serious consequences for our economy as well as for society. It is not just a shortage of government revenues; it distorts competition, sometimes it helps to finance illegal activities and, if losses are too high, it can push up the tax rates in other categories.

That is why I am very happy that this area is one of the priority of EU and in last years, we made significant achievements. After focusing on income tax of large corporations and later on addressing the issue of anti-money laundering and transparency of ownership, now the Commission is coming with the action plan and the proposals included in the VAT package. It is very important because of VAT is one of the largest sources of government revenues and, as it was said, we are losing a lot of money. I am glad that an important part of the proposal is the simplification of tax compliance, especially for small and medium sized businesses. We need to collect taxes better just not more expensively.

I call on the Finance Ministers to reach agreement on the package and to go forward really quickly. I believe that better collection of taxes should not be used for increasing the government revenues. I believe we do not need to spend more, we just need to spend better. In my view, money gained should be invested mainly in the reduction of public debt and the reduction of the most devastating taxes for the economic growth. This is the way how we will benefit the future of our citizens and the growth of the EU economy.

 
  
  

Puhetta johti HEIDI HAUTALA
varapuhemies

 
  
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  Pervenche Berès, au nom du groupe S&D. – Madame la Présidente, Monsieur le Vice-président, merci de ce «paquet», comme nous disons en langage européen.

Bien sûr, il retiendra l'attention lorsque vous aiderez les PME dans le dédale d’une fiscalité qui, parfois, les déborde. Mais, je voudrais m'intéresser à la question des taux réduits, car c’est un sujet politiquement extrêmement sensible sur lequel ce Parlement européen vous a souvent sollicité.

Vous faites une proposition qui nous met au cœur de nos contradictions. Plutôt que de débattre et de négocier autour d’une annexe, vous proposez d'accorder davantage de flexibilité aux États membres, avec le risque d’avoir une géométrie totalement variable selon les États membres et donc un impact sur une logique du marché intérieur qui, elle, sera remise en question.

Cela permet, cela dit, de répondre à un certain nombre de préoccupations, notamment la question des taux zéro sur un certain nombre de produits ou l’alignement de la fiscalité du livre papier sur le livre numérique qui, du point de vue de la culture, est un enjeu tout à fait essentiel.

Je veux, cependant, attirer votre attention sur deux points. D’abord, j'aimerais vous demander comment vous avez identifié ce taux minimum de 12 % de collecte de la TVA des États membres. Quel est le taux actuel par État membre?

Enfin, je pense que, du point de vue de l’impact transfrontalier sur un certain nombre de produits, cette flexibilité laissée aux États membres nous appellera à mettre en place des mécanismes permettant de contrer les effets de cette concurrence qui pourrait s’installer dans les zones frontières.

 
  
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  Lieve Wierinck, namens de ALDE-Fractie. – Voorzitter, ik verwelkom het werk van de Commissie. Als schaduwrapporteur op CCTB en DAC6 zijn eerlijke belastingen de afgelopen maanden een belangrijk onderdeel van mijn werk geweest.

Het kan niet langer zijn dat eerlijke, hardwerkende ondernemers de prijs betalen voor een systeem dat niet naar behoren functioneert. Zoals de Commissie heeft aangetoond, lopen we enkel aan btw jaarlijks 50 miljard euro aan inkomsten mis. Dit is geld dat uit het illegale circuit moet worden gehaald en naar cruciale infrastructuur, gezondheidszorg en onderzoek zou moeten gaan.

Goederen, diensten en kapitaal stoppen al lang niet meer aan de grenzen van onze lidstaten. Een oplossing moet dan ook grensoverschrijdend zijn en moet steunen op samenwerking door het uitwisselen van informatie, met behulp van de relevante agentschappen, maar ook tússen de agentschappen. Eveneens is dit een kans om de huidige systemen en procedures te vereenvoudigen en zo de administratieve lasten voor onze bedrijven te verlagen. Vooral voor onze kmo's zou een dergelijke vereenvoudiging een verademing zijn.

Ten slotte, of het nu om directe of indirecte belastingen gaat, het wordt tijd dat iedereen zijn eerlijke bijdrage levert. De inspanningen van de Commissie zijn voor mij alleszins een stap in de goede richting.

 
  
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  Marisa Matias, em nome do Grupo GUE/NGL. – Senhora Presidente, Senhor Comissário, é verdade que as receitas fiscais são muito importantes para os Estados—Membros e é verdade que há uma perda fiscal de milhões de euros todos os anos em relação ao IVA e que poderia ser gasta em serviços públicos. Tudo isso é verdade, mas em relação a esta reforma há vários problemas: o primeiro é o que assistimos atualmente desta tendência da Comissão Europeia agir sobretudo numa transferência da cobrança dos impostos diretos para os impostos indiretos. Deveria ser exatamente o contrário, porque só os impostos diretos garantem que há uma verdadeira redistribuição.

O segundo problema tem a ver com esta definição de mínimos. A definição de mínimos não elimina a desigualdade profunda que existe na tributação ao nível da União Europeia e, por isso, a tributação de rendimentos de capital não tem parado descer nas últimas décadas ao mesmo tempo que se carrega tanto sobre quem trabalha E depois há o problema de fundo, Sr. Comissário, e com isto termino. É que não faz sentido falar em mínimos enquanto existirem jurisdições fiscais privilegiadas no espaço da União Europeia, porque isso tem um nome: chama-se roubo fiscal.

 
  
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  Sven Giegold, on behalf of the Verts/ALE Group. – Madam President, Vice-President, colleagues, thanks first of all to the Commission for this bold approach to VAT. This is very much needed. We know about the problems of fraud. We welcome in particular that you took the concerns of small and medium-sized businesses seriously. My colleague Molly Scott Cato has lobbied very hard for this and the Parliament did this, so this is really the right direction you are taking. But I have to say that we have concerns concerning the increasing number of exemptions which are possible under the new regime. You have now an umbrella for the exemptions but Member States can even add more products which are treated differently from one state to the other, and even if you have put limits to that, this is not the vision of a common market. In a common market, we should have common tax rates when it comes to indirect taxation.

So therefore, we call on colleagues, the Member States and the Commission not to forget about the dream of a common market where common rules determine our common sales and business area.

 
  
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  Jörg Meuthen, im Namen der EFDD-Fraktion. – Frau Präsidentin! Wir reden hier heute über Entscheidungen der Kommission zum Thema „faire Besteuerung“. Das sollten wir nicht tun. Das Thema gehört gar nicht hierher. Die EU ist nicht zuständig für dieses Thema. Das darf sie auch nicht werden.

Zur Bekämpfung von Umsatzsteuerbetrug sollen die Mitgliedstaaten durchaus zusammenarbeiten. Aber wir brauchen dafür nicht die neuen Kompetenzen für Eurofisc, die die Kommission vorgeschlagen hat. Hier entsteht ein Europäisches Finanzamt bei der Kommission. Achten Sie den Grundsatz der Subsidiarität. Fair zu besteuern heißt auch, sich keine Kompetenzen für Besteuerung zu ermogeln. Wir brauchen keine Untergrenzen für Steuersätze – nicht bei der Mehrwertsteuer und auch nicht bei der Körperschaftsteuer. Fair ist es, wenn jedes Land seine eigenen Steuergesetze beschließt. Ganz allein. Ohne die Einmischung der Kommission.

Hier im Parlament und auch im Rat werden wir genau hinsehen, welcher Kollege und welcher Finanzminister leichtfertig nationale Souveränität in steuerlicher Hinsicht aufzugeben bereit ist.

 
  
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  Othmar Karas (PPE). – Frau Präsidentin, Herr Vizepräsident! Das Thema gehört sehr wohl hierher. Wenn wir daran denken, dass wir allein eine Mehrwertsteuerlücke von 170 Mrd. Euro haben, wenn wir daran denken, dass allein durch den grenzüberschreitenden Steuerbetrug den europäischen Steuerzahlern 50 Mrd. Euro verloren gehen, und wenn wir daran denken, dass wir ein gemeinsamer Binnenmarkt sind, und wenn wir an die Arbeit des TAXE-I-, des TAXE-II- und des PANA-Ausschusses denken: Ja, das Thema gehört hierher.

Wir benötigen natürlich auch einen europäischen Mehrwertsteuerraum. Es ist daher richtig, dass wir die Zusammenarbeit der Mitgliedstaaten und der Behörden verstärken, wenn Steuerbetrüger zunehmend grenzüberschreitend operieren. Es ist richtig, dass wir ein einheitliches System der Mehrwertsteuersätze schaffen. Aber dabei müssen wir die 250 Ausnahmen reduzieren, um weitere Ungleichbehandlungen zu beseitigen.

Es ist richtig, dass wir eine vereinfachte Regelung, insbesondere für KMU, einführen, wenn die Komplexität des Systems Wachstum und Beschäftigung bremst. Es ist richtig, dass wir ein neues, besseres System schaffen, wenn die Mehrwertsteuer eine wachsende öffentliche Einnahmequelle auch für die Europäische Union sein soll, denn wir müssen bei der zukünftigen Finanzierung der Europäischen Union stärker auf Eigenmittel setzen.

Wir freuen uns auf die Zusammenarbeit. Es gibt Dinge nachzuschärfen, aber der Ansatz ist richtig gewählt.

 
  
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  Jeppe Kofod (S&D). – Madam President, Mr Vice-President, as you said VAT fraud costs EU Member States more than EUR 50 billion in lost revenue each year and now, I think, finally we are taking this seriously. We have popped the hood of Europe's ailing VAT system and, let's be honest, it's a mess as must now be painfully obvious to anyone who has worked seriously with the issue of tax, VAT fraud and avoidance and evasion. National laws, schemes and regulations are not a deterrent to these abusers. On the contrary, they are enablers of them. The more rules and the more exemptions, the easier it becomes to find loopholes. In the EU we still maintain no less than 28 different national VAT regimes, all with different rates and exemptions.

I'm happy to say that we the fair tax package proposed by the Commission we are finally taking action to plug the gaps of Europe's leaking coin coffers, to deny those who would cheat and swindle their way out of their fair contribution to society and, at the same time, making life just a little bit easier for the vast majority of companies who pay their fair taxes and their fair VAT.

Finally, we will set up a system that returns control over individual VAT rates to Member States’ own discretion by doing so in a way that will not distort competition and that will not allow for a race to the bottom. I look forward to our continuing work on these important files and to ensure a VAT system that is fit for the 21st century.

 
  
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  Molly Scott Cato (Verts/ALE). – Madam President, we welcome the proposal to strengthen the unified VAT regime so that VAT is paid in the country where the goods or services are consumed and at the rate applicable in that country. This is essential to tackle the high current levels of VAT fraud. We welcome any simplification of rules related to cross—border transactions that will aid businesses, especially SMEs, to operate in the internal market. Personally, I am also delighted that the Commission is inviting all EU Member States to follow the UK practice of exempting the smallest businesses from VAT altogether, something I have been campaigning for for some time.

My worry is that the Council will try to block these reforms. It would represent a defeat for businesses and for tax cooperation in the EU if Member States are not able to trust each other and accept that one country can collect and send VAT revenues on behalf of another. The temporary VAT regime has been in place for 25 years now, and it is time we worked together to replace it with something that works better for citizens as well as businesses.

 
  
 

Pyynnöstä myönnettävät puheenvuorot

 
  
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  Arndt Kohn (S&D). – Frau Präsidentin, Herr Kommissar! Ich möchte zwei Teilaspekte des Reformpakets für eine gerechtere Mehrwertsteuer in der EU erwähnen. Punkt 1: Die Betrugsbekämpfung und die Kooperation zwischen nationalen und internationalen Behörden muss wirksame und schnelle Möglichkeiten zum Informationsaustausch bringen – technische, aber auch rechtliche.

Nun aber Punkt 2: Bei den Mehrwertsteuersätzen soll die unübersichtliche Liste der ermäßigt zu besteuernden Güter wegfallen. Stattdessen sollen die Mitgliedstaaten aus einem bunten Strauß an Mehrwertsteuersätzen wählen können: Stichwort Flexibilität. Ein Steuersatz von 0 %, ein Steuersatz zwischen 0 und 5 %, zwei Steuersätze zwischen 5 und dem Normalsteuersatz von mindestens 15 %, und das alles zu einem gewogenen Durchschnitt von mindestens 12 %.

Wissen Sie, wonach das klingt? Das klingt nach Chaos. Wenn dies so bleibt, bedeutet das erheblichen Aufwand für Buchhaltung, Steuerberatung und Finanzverwaltung. Dies birgt erhöhtes Fehler- und Betrugsrisiko. Dabei wollten wir doch genau das vermeiden.

 
  
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  Νότης Μαριάς (ECR). – Κυρία Πρόεδρε, είναι προφανές ότι πρέπει να ληφθούν μέτρα για την καταπολέμηση της απάτης γύρω από το σύστημα της λειτουργίας του φόρου προστιθέμενης αξίας. Ταυτόχρονα, το βασικό πρόβλημα στην Ευρωπαϊκή Ένωση είναι το φορολογικό ντάμπινγκ που εφαρμόζεται στη πράξη, καθώς υπάρχουν χώρες με πολύ χαμηλό και άλλες με πάρα πολύ υψηλό ΦΠΑ. Στην Ελλάδα, κ. Dombrovskis, εφαρμόζεται αυξημένος ΦΠΑ διότι αυτό έχει επιβάλει η τρόικα. Τελευταίο παράδειγμα είναι η επιβολή αυξημένου ΦΠΑ στα νησιά του Αιγαίου, εκεί όπου υπάρχει ανταγωνισμός από την πλευρά της Τουρκίας με χαμηλότατο ΦΠΑ. Διαμαρτύρονται οι κάτοικοι στα νησιά του Αιγαίου, διαμαρτύρονται οι μικρομεσαίες επιχειρήσεις και πρέπει να το δείτε αυτό. Δεν είναι δυνατόν να έχουμε την αύξηση του ΦΠΑ στα νησιά του Αιγαίου: με αυτή τη διαδικασία οδηγούνται πραγματικά στην οικονομική καταστροφή. Παράλληλα, πρέπει να έχουμε μηδενικό ή πάρα πολύ χαμηλό ΦΠΑ για τα βασικά είδη πρώτης ανάγκης, τα είδη διατροφής όπως επίσης και για τις υπηρεσίες κοινής ωφέλειας.

 
  
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  Izaskun Bilbao Barandica (ALDE). – Señora presidenta, armonizar el tipo mínimo del impuesto de sociedades y el IVA, más arrojo señalando y combatiendo los paraísos fiscales y aplicar ya el protocolo de la OCDE para evitar la deslocalización de los beneficios a la hora de tributar —conocida como BEPS— son las recetas que los expertos defienden para mejorar la fiscalidad de la Unión.

Compitiendo para captar contribuyentes nadie gana. Todos perdemos capacidad para financiar políticas públicas, y esos recortes afectan demasiadas veces a nuestro modelo social. Los federalistas europeos deseamos además un ministerio europeo de Hacienda y un Tesoro europeo.

Hay modelos que regulan muy razonablemente la relación entre las haciendas centrales y las haciendas autónomas vinculadas, como el que utilizamos en el País Vasco y Navarra con los sistemas del concierto y el convenio. Estos sistemas, además de determinar aportaciones en función de las competencias que cada uno ejerce, favorecen la responsabilidad, son una herramienta antidéficit, previenen la corrupción y son un estímulo para crear políticas de fomento de la economía real, como ha reconocido en varias ocasiones esta Cámara.

 
  
 

(Pyynnöstä myönnettävät puheenvuorot päättyvät)

 
  
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  Valdis Dombrovskis, Vice-President of the Commission. – Madam President, first of all I would like to thank you for this debate, which shows the high interest and need for a deep reform of our VAT system.

As I mentioned in my introduction, since the first package of reforms in 2016 the Commission has gradually adopted proposals that would allow a fundamental reform of the VAT system in the EU. But there is no time to rest on our laurels; we still have a long way to go.

First of all on the Commission’s side. Before this summer the Commission will come forward with two legislative proposals: one introducing changes in the VAT Directive, which will contain detailed arrangements putting into practice the cornerstone of the definitive regime adopted in October 2017, while the second one will address the issue of VAT fraud in online sales.

Secondly on Parliament’s and Member States’ side. The debate is now in your hands. At the highest political level we need an ambition to deliver the real reform of our VAT system, to create a level playing field for EU companies, to support SMEs so that they can grow and benefit from the opportunities of the single market, and to put an end to cross—border fraud which steals public revenues and finances criminal organisations or possibly even terrorist activities.

On VAT reduced rates; we are proposing to give more freedom to Member States in a framed manner, so I will come back to some of the concerns which were raised in this regard. Indeed it is very important that this does not lead to revenue erosion or distortion of competition. That is why we have put safeguards in place in terms of the minimum effective VAT rate, in terms of negative lists which mainly concern high value, easily portable goods, which are the ones probably most prone to being moved across borders, and this proposal would only come into force once a definitive VAT system will be in place. We are, of course, are ready to discuss with co—legislators whether those safeguards are sufficient and what is the best way to address potential risks of revenue erosion.

Now as regards the broader issue, I think we share the need to reform the current VAT system in the interest of Member States, of EU businesses – mainly SMEs – and of European citizens. So with your support we are confident that progress can be achieved in the coming months.

 
  
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  Puhemies. – Keskustelu on päättynyt.

Kirjalliset lausumat (työjärjestyksen 162 artikla)

 
  
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  Benedek Jávor (Verts/ALE), írásban. – Üdvözlöm, hogy az Európai Bizottság végre egy olyan csomagot tett a jogalkotók asztalára, amely egy koherens rendszerben teljesen megreformálná az uniós áfafizetés szabályait. Éppen itt az ideje, hogy megszüntessük az áfacsalások lehetőségét.

Jelenleg Európában 28 féle adórendszer működik, különböző szabályokkal és kiskapukkal. A közös piacon az áruk és szolgáltatások szabad áramlása nyomán keletkező áfa megfizetése, illetve a szabályok átláthatatlansága különösen a tagállamok együttműködésének hiánya miatt óriási problémát jelent. Évente nagyjából 150 milliárd euróra rúg az EU tagállamaiban a be nem fizetett áfa, vagyis több mint az EU teljes éves költségvetése hiányzik a tagországok költségvetéséből. Ebből ráadásul 50 milliárd euró az, ami olyan áfacsalásokhoz köthető, mint például a Magyarországon is ismert határokon átnyúló körkörös áfacsalás.

A Bizottság által javasolt rendszer megfordítja az áfafizetés és visszaigénylés szabályait. Ha az EU elfogadja a javaslatot, akkor a határokon átnyúló áfafizetést és a visszaigénylést is úgy kell majd kezelni, mintha a határokon belül történne. A különbözetet pedig a tagállamok egymás között számolnák el, egyszerűsítve ezzel az adminisztrációt is. Ehhez a tagországok közötti jóval nagyobb együttműködés szükséges.

Nem kétséges, hogy a rendszer meg fogja szerezni a Parlament támogatását. Felhívjuk a Tanácsot is arra, hogy minél előbb fogadja el a tervezetet, komoly milliárdokat spórolva ezzel a költségvetéseknek.

 
  
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  Barbara Kappel (ENF), schriftlich. – Die Europäische Kommission schlägt eine EU-weite Reform der Mehrwertsteuersätze und der Mehrwertsteuererhebung vor. Aufgrund der ineffizienten Steuererhebung, der unkoordinierten Zusammenarbeit zwischen den Mitgliedstaaten und der fragmentierten Mehrwertsteuerregelungen wird die Mehrwertsteuerlücke zwischen den erwarteten Einnahmen und den Einnahmen aus der Mehrwertsteuer in der EU auf 150 Milliarden Euro pro Jahr geschätzt. Grenzüberschreitender Betrug kostet die Mitgliedstaaten 50 Milliarden Euro pro Jahr. Daher möchte die Kommission das derzeitige MwSt-System reformieren, um ein gerechteres und effizienteres Steuersystem in der Europäischen Union zu schaffen. Ein wichtiges Element des MwSt-Pakets ist ein EU-System zur vereinfachten MwSt-Einhaltung.

Die Steuerkonformitätskosten für grenzüberschreitend tätige europäische KMU sind um 11% höher als für KMU, die ausschließlich inländische Tätigkeiten ausüben. Die Kommissionsvorschläge würden die Befolgungskosten durch vereinfachte Registrierungs-, Rechnungsstellungs- und Buchführungsregeln für KMU mit einem Umsatz von weniger als 2 Millionen Euro pro Jahr um 18% senken. Wir müssen dafür sorgen, dass die EU weiterhin an einer besseren Zusammenarbeit zwischen den europäischen Steuerbehörden arbeitet und die Befolgungskosten für europäische Unternehmen senkt, ohne die Tür zu einer europäischen Mehrwertsteuer zu öffnen. Eine größere Flexibilität der Mitgliedstaaten bei der Senkung der Mehrwertsteuersätze für bestimmte Waren und Dienstleistungen ist mit einer weiteren Harmonisierung verknüpft.

 
Last updated: 28 March 2018Legal notice