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Διαδικασία : 2018/0005(CNS)
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A8-0279/2018

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PV 02/10/2018 - 16
CRE 02/10/2018 - 16

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PV 03/10/2018 - 9.6
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P8_TA(2018)0371

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Τρίτη 2 Οκτωβρίου 2018 - Στρασβούργο Αναθεωρημένη έκδοση

16. Εναρμόνιση και απλούστευση ορισμένων κανόνων στο σύστημα φόρου προστιθέμενης αξίας - Συντελεστές φόρου προστιθέμενης αξίας (συζήτηση)
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PV
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  President. – The next item is the joint debate on:

– the report by Jeppe Kofod, on behalf of the Committee on Economic and Monetary Affairs, on harmonising and simplifying certain rules in the VAT system (COM(2017)0569 – C8-0363/2018 – 2017/0251(CNS)) (A8-0280/2018); and

- the report by Tibor Szanyi, on behalf of the Committee on Economic and Monetary Affairs, on rates of value added tax (COM)(2018)0020 – C8-0023/2018 – 2018/0005 (CNS)) (A8-0279/2018).

 
  
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  Jeppe Kofod, Rapporteur. – Mr President, Mr Commissioner, we politicians are often, and sometimes deservedly so, criticised for being all talk and no action. When it comes to the supposedly temporary system for cross-border VAT in Europe, that criticism has surely been warranted. For 25 years, nothing really happened. Think about that: a quarter of a century has gone by with a patchwork of a system for cross-border VAT in Europe, full of loopholes, mismatches between 28 different systems of VAT and outright black holes where even authorities didn’t know how to accurately assess VAT dues.

This system of compromises upon compromises and patchwork upon patchwork has been a contributing factor to the growing VAT gap in Europe. The problem has now reached a shocking and completely unacceptable scale, with an annual VAT gap of around EUR 150 billion every single year. Now VAT is of course short for value—added tax, but today I would propose that VAT might also be short for value—added talk, because now apparently the right politicians have started talking to each other and action has indeed followed.

Commissioner Moscovici has spearheaded a much—needed reform of the EU VAT system, and we have had many constructive and productive talks with the Commissioner and his team. In these talks, we have found workable solutions to a range of specific problems with the current VAT model in Europe. Now, with the adoption of these new measures, as proposed by the Commission and amended by Parliament, we can reduce the current VAT gap in Europe by upwards of EUR 41 billion a year, and at the same time ease the administrative burden for trusted companies who pay their fair taxes by an additional EUR 1 billion a year.

Now that is only the start, we have some way to go, but it’s an ambitious and highly effective start. First of all, we will establish the legal cornerstone for a new and defined EU VAT system. Secondly, we will be adopting a number of urgently needed quick fixes to the current VAT system. And finally, we will introduce a new safeguard against cross—border VAT fraud in the form of certified taxable person status.

However, before a definitive new VAT system can be put in place, we need to address a number of urgent problems in the current system. These come in the form of four so—called quick fixes and will resolve long—standing issues related to the so-called call—off stock arrangements, where goods from one supplier are stored in the location of the customer but ownership of the goods is not transferred until the exact moment of use. Here regulation and interpretation of rules vary between Member States, which leads to legal uncertainty and to administrative burdens. Now we will ensure simplified administrative requirements that will clarify legal requirements and ease cross—border sales.

We will also introduce simplified procedures for so—called chain transactions, where again a problem of legal uncertainty as to where VAT is ascribed in transactions between two or more companies currently exists. And finally, we will add simplification in relation to the proof of transport between companies and clarify that VAT numbers must be duly recorded.

However, these quick fixes and simplifications cannot stand alone. This is very important. By introducing the status of a certified taxable person, we ensure that trustworthy companies who dutifully pay their fair taxes will be able to benefit from the simplified procedures for cross-border VAT, which will effectively cut down their administrative costs. It will also free up resources for Member States’ authorities to more effectively scrutinise companies which have previously failed to pay their taxes. It will also give a clear incentive for businesses not only to obtain the status of a certified taxable person, but also to maintain that status.

As the European Parliament rapporteur, I urge Member States to fully implement the CTP provisions as proposed by the Commission and Parliament. I’m a little disappointed by the decision today by the Economic and Financial Affairs Council (Ecofin) in that regard. Talking frankly, the quick fixes and running – as some have been tempted to do on the Council side – are extremely ill-advised. This is a package and this must be adopted in its entirety. Let’s not waste this opportunity by being reckless and throwing the door open to simplification of VAT requirements to all corners. That would undermine the very purpose of these new initiatives and risk opening a new avenue for VAT fraud in Europe, and that would be the responsibility of the Council if they did so.

I would like to commend the Commission, and Commissioner Moscovici and his team, for their dedication and excellent work in paving the way for a definitive VAT system. I would also like to thank the shadows from each political group for their constructive approach, their cooperation on this file and their support in ensuring a very large majority for the adoption of these new measures in the Committee on Economic and Monetary Affairs (ECON). I look forward to our ensuing debate on this topic, and hopefully to the swift adoption of these urgently needed improvements of the VAT system in Europe.

 
  
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  Tibor Szanyi, előadó. – Tisztelt elnök úr! Mindenekelőtt szeretném megköszönni az árnyékjelentéstevőknek az ilyen dossziék tárgyalásánál megszokottól is konstruktívabb együttműködést! Örömömre szolgál, hogy egy pártérdekeken túlnyúló szakmai munka eredményeként a Gazdasági és Monetáris Bizottságban szinte teljes konszenzussal elfogadott jelentésről tárgyalhatunk ma itt.

Bízom benne, hogy a holnapi szavazáson is szintén hasonló egyetértésben tudunk fellépni az áfacsalások elleni küzdelem és a hosszú évtizedek óta húzódó végleges áfarendszer kialakítása érdekében.

Az uniós áfarendszer az egységes belső piac fontos eszköze, és nagyban hozzájárult az Európai Unión belüli kereskedelem előmozdításához. Mivel azonban a tagállamok közötti kereskedelem adóztatásának jelenlegi rendszere már nem volt képes lépést tartani a gazdaság globalizációja és digitalizációjával, ezért az Európai Bizottság javaslatot tett az irányelv módosítására.

Az Európai Parlamenten belül nagy egyetértés van abban, hogy a jelenlegi áfarendszer szétaprózódottsága komoly akadályt jelent az egységes belső piac megfelelő működése előtt. Nagy előrelépés viszont, hogy az új rendszerben megszűnik az egyes tagállamok korábbi privilégiumokon alapuló kivételezettsége, és mindenki azonos szabályok alapján dönthet a saját áfakulcs rendszeréről.

A jelentés által támogatott javaslat tehát nem korlátozza a tagállamok jelenlegi rugalmasságát az áfakulcs megállapításában, éppen ellenkezőleg: harmonizált és kevésbé korlátozó szabályokat vezet be, például azzal, hogy ahelyett, hogy kiegészítené azon áruk és szolgáltatások már így is hosszú jegyzékét, amelyekre kedvezményes adómértéket lehet alkalmazni, egy úgynevezett negatív listát vezet be. Tehát azt mondjuk csak meg, hogy mi nem kerülhet kedvezményes kulcs alá. Az új rendszer tehát nagyobb szabadságot garantál a tagállamoknak, hogy eldöntsék, mely termékeket kívánják kedvezményes kulccsal adóztatni.

Egyúttal viszont a költségvetési források biztosítása és a káros adóverseny elkerülése okán az összes áfakulcsot figyelembe véve egy 12%-os súlyozott átlag elérendő lesz minden tagállamban. Kimondásra kerül végre az a politikai szándék is, hogy az általános áfakulcs mértékének nemcsak alsó, de felső korlátja is kell legyen, nevezetesen 15 illetve 25%. Az általános kulcson túl minden tagországnak lehetősége lesz két kedvezményes kulcs, illetve egy a nulla és 5% közötti kulcs alkalmazásának lehetőségére, a már említett, tagállamok közti további diszkrimináció felszámolása jegyében.

Tudom, hogy néhány képviselőtársam még inkább szimpatizált volna azzal, amennyiben kevesebb kulcs lehetősége mellett tettük volna le a voksot, és talán ez lehet egy következő lépés majd a jövőben, azonban ezúton is szeretném megnyugtatni a kollégákat, hogy a jelentés külön is kéri egy EU-szintű információs portál létrehozását, amely pontos információkkal kell hogy szolgáljon az összes tagállam áfarendszeréről, ezzel is segítve elsősorban a kis- és középvállalkozásokat.

Előadóként kiemelten fontos volt az is számomra, hogy a kedvezményes adómérték alkalmazása a végső fogyasztók javára, illetve a kis- és középvállalkozások támogatására történjen. A Szocialisták és Demokraták frakció számára különösen fontos volt, hogy a kedvezményes adókulcsok alkalmazása esetén a szociális és környezetvédelmi szempontokat figyelembe kelljen venni a tagállamoknak, és hogy ne engedjük a káros vagy luxustermékek kedvezményezettségét.

Mindemellett itt kell aláhúznom, hogy a végleges áfarendszerrel kapcsolatos javaslat egyik kulcseleme, hogy a tagállamok közötti kereskedelem adóztatására vonatkozó áfarendszer a rendeltetési hely szerinti tagállam adóztatásán fog alapulni.

Köszönöm a figyelmet, és jelentéstevő társaimmal együtt várom az előremutató vitát!

 
  
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  Miguel Arias Cañete, Member of the Commission. – Mr President, honourable Members, less than two weeks ago on 21 September, the Commission published the VAT gap study, which shows the difference between the expected VAT revenue and the amount actually collected. EUR 150 billion per year is lost every year at the level of the European Union.

We must recognise that Member States have been improving VAT collection throughout the European Union, but such a loss for national budgets remains unacceptable, especially when EUR 50 billion of this is lining the pockets of criminals and probably even terrorists.

These figures show that the reform of the current European Union VAT system, combined with better cooperation at European Union level, are needed so that Member States can make full use of VAT revenues in their budgets. In April 2016, the European Commission presented a communication on an action plan on VAT in which it set out the pathway to the creation of a single European Union VAT area. The Commission announced that it would present a number of proposal for the fundamental reform of the EU VAT system over the coming months with the objective of making the VAT system simpler, more fraud-proof and more business friendly.

This programme of reforms included the two proposals you will vote on tomorrow, namely the proposal adopted by the Commission on 4 October 2017, which introduces the cornerstones of the future definitive VAT system, together with four short—term improvements, or quick—fixes, to the current VAT rules in relation to cross—border trade in goods, and a proposal granting more flexibility for Member States to define reduced VAT rates.

Considering the complexity of the past, the major subjects have been addressed step-by-step in 2016, but they all contribute to the same objective: to create a single VAT area that provides for a level playing field for business; to create a single VAT area that is fraud-proof; and to treat Member States equally and grant them more freedom in setting VAT rates.

To start with the first objective, I would remind you that our current VAT system is fragmented and complex to apply for the growing number of businesses operating across borders in the European Union. Such businesses have VAT compliance costs 11% higher than businesses whose main activities are domestic. We have to open the borders of VAT and create a real single VAT area for European Union companies. The proposals adopted in October 2017 presented the cornerstone for a new definitive VAT system, based on the principle of taxation in the Member State of destination, which will result in taxing cross-border sales or goods in the same way as domestic sales.

These proposals also contain four so-called quick fixes, which have been requested by businesses, stakeholders and Member States. The quick fixes aim to address specific problems encountered by business and tax authorities within the current VAT system related to the lack of clear and simple rules, or even the absence of any rules at all. In this respect, the Commission welcomes the support of the European Parliament and the draft report on this proposal in relation to the quick fixes, but also the cornerstone of the definitive VAT system and the concept of certified taxable persons.

In May 2018, the Commission complimented these proposals by adopting a proposal on the detailed technical provisions for implementing the definitive VAT system. The Commission also adopted, in January 2018, measures to simplify VAT procedures for SMEs, which represent 99% of European Union business. We also welcome the support of the Parliament in this resolution, which was adopted on 11 September and we are confident that an agreement can be agreed soon in the Council. We have no time to lose. We estimate that this proposal will result in a compliance cost reduction of up to 11% for SMEs.

The second main objective of our VAT reform is to address the unacceptable problem of VAT cross-border fraud, which is estimated at around EU 50 billion per year. Before an agreement is concluded on the European Union definitive VAT regime, I am happy to say that – with the support of this Parliament – a first Commission proposal to address VAT fraud was already adopted in June 2018, only six months after its adoption by the Commission. It will enhance cooperation between tax administrations and law enforcement authorities and close loopholes in information sharing. It is the proof that, when there is political will, things can change quickly.

The last objective of the broad reform of the European Union VAT system is a full modernisation of the VAT rates policy. The VAT rates proposal is directly linked to the definitive VAT system in which Member States may be accorded greater freedom to apply reduced VAT rates, because it will be based on taxation at destination. The VAT rates proposal is also linked to the definitive VAT system, because it provides a solution to the current unequal VAT treatment of Member States. It will resolve the issue of over 150 temporary reduced VAT rates currently in place, which are due to expire with the entry into force of the definitive VAT system, and which are currently only available to some of the Member States.

In a nutshell, we are suggesting applying the subsidiarity principle to give more flexibility to Member States in a fair manner, in order to apply reduced rates in the sectors of their choice, according to their own national priorities.

On the other hand, our proposal sets a frame aiming to prevent both excessive revenue losses for Member States, and distortion of competition. Furthermore, in the future, reduced rates must clearly be of benefit to citizens, because they are the final consumers paying the VAT. Where common rules lead to a better outcome, we work together with the Member States. Where common rules are unnecessary, and rule—making can be achieved better at Member State level, the Commission steps back.

To conclude, let me say that behind the apparent complexity of some proposals, the reform of the European Union VAT system is a win-win situation for both Member States, revenues and European businesses. More money to spend for public services, and more money to invest for businesses. With the support of Parliament, the adoption of these proposals before the European elections will show citizens the added value of the European Union and the benefits of a real single market for VAT.

 
  
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  Ivana Maletić, u ime Kluba PPE-a. – Gospodine predsjedavajući, pozdravljam povjerenika i sve prisutne kolege i kolegice. Sustav PDV-a, i to se možemo svi složiti, moramo pojednostavniti, modernizirati, prilagoditi novom digitalnom dobu i pomoći, naravno, što kvalitetnijoj i jednostavnijoj prekograničnoj suradnji i trgovini.

Privremeno rješenje za sustav PDV-a u prekograničnom poslovanju doneseno je prije 25 godina i pravi je primjer kako privremena rješenja postaju dugotrajna. Ovim prijedlogom izmjena Direktive uvode se pojednostavljenja koja su ujedno i priprema za uspostavu konačnog sustava PDV-a, što su prethodni govornici već istaknuli.

Poduzetnici upravo PDV i komplicirani obračun PDV-a ističu kao glavnu prepreku za prekogranično poslovanje i korištenje prednosti na jedinstvenom tržištu. Posebno navode dodatne troškove koje imaju radi usklađivanja s različitim pravilima u svakoj od država članica i naravno da to moramo promijeniti.

Upravo ovim izmjenama sustav želimo pojednostavniti i prilagoditi više potrebama samih poduzetnika. Definiraju se i ujednačavaju pravila za obračun PDV-a u slučajevima premještanja dobara i za lančane transakcije, a znamo da su upravo ova područja bila najčešća područja prijevara na području PDV-a. Isto tako, uvodi se koncept ovjerenog poreznog obveznika, ali ovdje moram istaknuti da Komisija treba dodatno razjasniti i utvrditi kriterije za utvrđivanje ovog statusa kako bi se ravnomjerno koristio na razini svih država članica i kako bi države međusobno priznavale taj status. Isto tako, važno je uspostaviti One Stop Shop za poduzetnike u sklopu kojeg će imati informacije o promjenama sustava i ažuriranju stopa PDV-a u državama članicama.

Za kraj, važno je istaknuti da ove gubitke zbog PDV-a i prijevara ovim izmjenama uspijevamo suzbiti.

 
  
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  Pervenche Berès, au nom du groupe S&D. – Monsieur le Président, Monsieur le Commissaire, nous allons voter demain deux textes importants sur la TVA, comme contribution à la mise en place de ce régime définitif de TVA que l’Europe attend depuis tant de temps – depuis tout le temps où elle a vécu sous le régime temporaire, dans lequel s’est glissée une fraude manifeste, dite du «carrousel».

Quels que soient les efforts des États membres, l’écart de TVA – c’est-à-dire la différence entre les recettes de TVA attendues et le montant effectivement collecté par les États – est de 150 milliards d’euros, dont 50 milliards dus à cette fameuse fraude du carrousel.

La réforme du système actuel est donc indispensable. Elle doit s’allier avec une meilleure coordination ou coopération entre les États membres à l’échelle européenne pour faciliter les échanges transfrontaliers et, surtout, pour rendre ce système plus résistant à la fraude afin que les recettes de TVA puissent effectivement être utilisées par les États membres dans leur budget. Plutôt que de taxer davantage le pouvoir d’achat des citoyens européens, c’est sans conteste la fraude que nous devons essayer de réduire.

Ce système doit être plus efficace et donc simplifié, et les socialistes soutiennent pleinement le principe de destination, principe entériné par la réforme proposée par la Commission. Mais dans la lutte contre la fraude, nous pensons qu’il ne faut pas non plus pénaliser les entreprises qui respectent les règles du jeu et c’est la raison pour laquelle nous avons soutenu, avec le rapport de mon collègue Jeppe Kofod… (le Président interrompt l’oratrice)… et nous regrettons que le Conseil n’ait pas, pour l’instant, repris la proposition qui figure dans le rapport de M. Kofod du statut d’assujetti certifié, qui leur permettrait de bénéficier de procédures simplifiées.

 
  
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  Stanisław Ożóg, w imieniu grupy ECR. – Szanowny Panie Przewodniczący! Delegacja polska grupy ECR zdecydowanie popiera podstawowe kierunki reformy systemu VAT na poziomie europejskim. Obie inicjatywy legislacyjne wpisują się w politykę obecnego rządu polskiego, który od samego początku podjął zdecydowane działania uszczelniające system podatkowy VAT w Polsce. Trzeba przyznać – odniósł na tym polu wręcz spektakularne sukcesy. Tym samym popieramy wszystkie tzw. cztery filary nowej regulacji.

Nie popieramy jednak lansowanej koncepcji podatnika certyfikowanego. Pragnę zwrócić uwagę, że Rada i Komisja porozumiały się już dawno co do zrezygnowania z tego projektu, a zatem nasza parlamentarna konsultacja nie nadąża za rozwojem wydarzeń. To nie jest co najmniej dziwne? Delegacja polska ECR w głosowaniu nad tym sprawozdaniem wstrzyma się z tego powodu od głosu.

W pełni natomiast popieramy projekt sprawozdania w sprawie harmonizacji stawek VAT. Polska przez ostatnie dwa lata zabiegała przecież o nadanie takiego kierunku przedmiotowej reformie. W mojej ocenie przedstawiony projekt sprawozdania dobrze wyważa dwa aspekty legislacji: elastyczność i niezbędną minimalną harmonizację, i zasługuje na uznanie i poparcie.

 
  
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  Thierry Cornillet, au nom du groupe ALDE. – Monsieur le Président, je tiens à remercier les deux rapporteurs pour le travail accompli dans cette procédure de consultation.

Ce n’est pas anodin, nous sommes unis et notre message aux ministres des finances est extrêmement clair: il faut sans tarder engager cette réforme, qui est guidée par deux maîtres mots, à savoir simplicité et efficacité.

La simplicité réside dans le choix d’un plancher à 15 % et d’un plafond à 25 %. C’est aussi une simplification qui se traduit par une procédure beaucoup plus flexible que l’unanimité pour définir les taux réduits. C’est encore une simplification par rapport à ce qui reste naturellement à créer, c’est-à-dire un système d’assujettis certifiés, qui permettra d’accéder à des procédures beaucoup moins lourdes et de faciliter le paiement de la TVA dans les opérations transfrontalières.

L’efficacité, quant à elle, tient à la mise en ligne d’un portail complet multilingue grâce auquel les entreprises et les citoyens pourront comprendre le système. L’efficacité passe aussi par un système de mécanisme de règlement des conflits entre États.

Il reste maintenant une autre étape, qui sera, elle aussi, guidée par l’efficacité et la simplicité, à savoir le principe de l’imposition dans l’État de destination, soit l’un des moyens de lutter contre la fraude estimée à 50 milliards d’euros en cette matière.

Par conséquent, un espace de TVA unique pour toute l’Union est dans l’intérêt de tous – tant des citoyens que des entreprises et des États membres – sauf des fraudeurs, ce qui est aussi le but recherché.

 
  
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  Molly Scott Cato, on behalf of the Verts/ALE Group. – Mr President, although I doubt many citizens will be glued to their screens watching this debate, we have done some important work in agreeing on a series of legislative proposals to update the VAT system, which we have been working with on a temporary basis since 1993.

This clear and streamlined tax-raising regime should play an important part in reducing VAT fraud, which currently costs the public purse around EUR 50 billion a year. So it’s worth celebrating this unique, unified tax regime across our Union. It is also flexible, allowing Member States to choose how they use reduced rates to incentivise their own political preferences, while ensuring that, overall, rates are equal.

At a time when the EU27 are demonstrating unprecedented cooperation on VAT, it is a matter of sadness and concern to me, as a British Member, that there is still no clarity on the VAT regime for British businesses after March next year. This poses a serious risk to small businesses, and I would urge the Prime Minister to end this uncertainty by making a definitive decision to stay with the unified tax regime.

 
  
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  Miguel Viegas, em nome do Grupo GUE/NGL. – Senhor Presidente, nós acompanhamos a oportunidade de simplificar o regime do IVA e concordamos com o princípio da lista negativa que dá maior latitude aos Estados-Membros para poder determinar as diferentes taxas de IVA.

O que nós não compreendemos é a inclusão dos instrumentos musicais nesta lista negativa. A redução do IVA dos instrumentos musicais é uma velha reivindicação da comunidade artística. Em Portugal, com a ação dos deputados do PCP foi possível, em 2018, reduzir a taxa dos 23 para a taxa intermédia dos 13 % e faço, portanto, daqui um apelo para que amanhã esta Assembleia aprove a nossa proposta de retirar os instrumentos musicais do Anexo 3-A, permitindo assim aos países prosseguir com as suas políticas de apoio à criação e fruição cultural.

 
  
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  Bill Etheridge, on behalf of the EFDD Group. – Mr President, I am going to say a couple of things that won’t normally be heard in this Chamber but I feel it’s a good start: tax is theft and competition is good.

We have to accept that taxation is required in order to run a state and we have to have a minimum of taxation because that is the best way to get people to work for their money and for business to thrive. But if you wish to get the best out of businesses, give them a competitive environment instead of harmonising across the EU with one rate of tax.

Why not have localised tax, where different people have different sales taxes and people can compete to see which environment is best for business, which one entices people to set up companies, and what do the people in the area want: jobs or control and regulation?

The whole concept of harmonising taxes across the EU is entirely against business, against competition, totally undemocratic and totally against the nation-state and all its values.

 
  
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  Angelo Ciocca, a nome del gruppo ENF. – Signor Presidente, onorevoli colleghi, saccheggiare tutti i giorni con una tassa ingiusta e pensare che il semplificare sia la soluzione non andiamo lontano. Io vorrei far vedere questo cartello, due miliardi è l'IVA italiana versata al carrozzone europeo. Mi sarebbe piaciuto ragionare su come spendere l'IVA e come ridurre questi sprechi. È impensabile che 2 miliardi di IVA italiana finanziano l'accoglienza, finanziano la doppia sede, questa, che ci ospita di Bruxelles, sede inutile.

Ecco, oggi quello che servirebbe è lasciare qualche soldo in più in tasca ai cittadini italiani e non qualche soldo in meno. Pensare di far digerire una tassa ingiusta con il termine semplificazione è un grande errore, come è un grande errore aver messo questo tetto del 25%. Poi pensate, si parla di un quarto del bene, cioè io compro un bene e per un quarto mi viene saccheggiato dallo Stato e dall'Europa e voi pensate che il popolo italiano e il popolo europeo debba essere contento di queste scelte.

Le famiglie italiane così si sentono punite. Così si sentono colpite da un'Europa che va cambiata.

 
  
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  Dobromir Sośnierz (NI). – Panie Przewodniczący! Przyznajcie państwo, że w tych sprawozdaniach obecny system VAT-owski od dziesięcioleci pozwala oszustom wyciągać z unijnego budżetu miliardy euro. Od dziesięcioleci to wiadomo i nic z tym nie zrobiliście. Dlaczego dopiero teraz tym się zajmujecie i kto odpowiada za stworzenie tak patologicznego systemu? Jeśli tyle lat zajmuje Państwu zauważenie słonia w pokoju, zrozumienie tak prostej rzeczy, to obawiam się, że podatnicy nie wytrzymają tempa edukacji ekonomicznej. Bo zanim zrozumiecie, że nie działają też unijne dotacje, że nie działa wasza komunistyczna polityka rolna, że cały system ubezpieczeń społecznych prowadzi do katastrofy, że cały ten socjalizm w ogóle to jedna wielka porażka, to tu kamień na kamieniu w tej Europie nie zostanie. I popieram kierunek, który pozwala uniknąć oszustw podatkowych, natomiast nie popieram zdecydowanie harmonizacji podatków, bo to oznacza dla większości z nas podwyżkę.

 
  
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  Werner Langen (PPE). – Herr Präsident! Ich möchte mich zuerst bei dem Berichterstatter für die Änderung der Mehrwertsteuersätze bedanken. Es sind ja insgesamt sieben Vorschläge bei Herrn Kollegen Szanyi. Wir haben mit 44 Ja-Stimmen und vier Nein-Stimmen ein gutes Ergebnis erzielt. Es ist eine entsprechende Richtlinie des Rates, wir können also nur Änderungswünsche äußern. Das haben wir getan, und einige Kollegen haben daran erinnert, dass seit den 90er-Jahren dieses vorläufige Mehrwertsteuersystem dazu geführt hat, dass der Betrug immer stärker angewachsen ist.

Im Jahre 2016, so hat der Rechnungshof festgestellt, waren es 147 Milliarden Euro, die durch Betrug oder durch Nichtzahlung der Mehrwertsteuer entstanden sind. Das ist eine gewaltige Summe, und die Reform ist dringend notwendig. Die Vorschläge zu den Mehrwertsteuersätzen geben den Mitgliedstaaten mehr Spielraum. Wir haben einen mittleren Satz von 12 % unterstützt, einen Höchstsatz von 25 % und einen Mindestsatz von 15 %, sowie Ausnahmen, die einzelne Mitgliedstaaten in Anspruch nehmen dürfen, die andere Mitgliedsstaaten auch verwirklichen, damit keine Wettbewerbsverzerrungen entstehen.

Der wichtigste Punkt ist allerdings, dass wir uns nicht auf ein System geeinigt haben, um das Übergangsregime abzulösen. Das einzige System, das erkennbar einen dauerhaften Mehrwertsteuerbetrug verhindert, wäre das reverse-charge-System. Das ist eine außerordentlich effektive und effiziente Maßnahme. Die Kommission war bisher dagegen, und ich kann den Kommissar nur bitten, dass sie die bisherige Zurückhaltung aufgibt. Deutschland, Österreich und Tschechien haben das beantragt. Hier sieht man, dass alle ergriffenen Maßnahmen nicht wirken, weil die Einstimmigkeit im Rat immer noch Voraussetzung für eine sinnvolle Harmonisierung ist. Deshalb bitte ich, dass wir gemeinsam diesen Bericht beschließen.

 
  
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  President. – Mr Langen, it is my understanding that Ecofin today adopted a decision on the reverse charge system. I would have to double check, but I understand there has been a development in that respect.

 
  
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  Arndt Kohn (S&D). – Herr Präsident! Herr Kommissar! Liebe Kolleginnen und Kollegen! Die Vorschläge der Kommission zur Anpassung des Mehrwertsteuersystems sind grundsätzlich zu begrüßen. Aber warum ist es wichtig, dass wir diese Mehrwertsteuer endlich reformieren?

Das gegenwärtige Mehrwertsteuersystem ist in die Jahre gekommen. Für Unternehmen und die Steuerverwaltung ist es mittlerweile mehr als schwierig, durch den Dschungel von Steuersätzen, Regeln und Rechtsprechung den richtigen Weg zu finden. Betrüger wissen aber genau, wie sie das System ausnutzen. Allein im Jahr 2016 gingen dem EU-Haushalt durch Mehrwertsteuerbetrug 50 Milliarden Euro verloren, 100 Milliarden Euro gingen verloren durch Insolvenzen, fehlerhafte Berechnungen etc. 150 Milliarden insgesamt – das entspricht dem EU Haushalt des kompletten Jahres 2018. Dieses Geld fehlt an allen Ecken und Enden, in Schulen, Straßen, Rentenkassen.

Der Handlungsbedarf ist also mehr als deutlich. Es liegt auf der Hand, dass die neuen Regeln für alle Beteiligten möglichst einfach sein müssen. Ich komme aus einer Grenzregion, und Bürokratie darf den grenzüberschreitenden Handel in keinster Weise behindern. Als Steuerprüfer weiß ich aus eigener Erfahrung, wie wichtig klare und konkrete Gesetze und Durchführungsbestimmungen sind, denn nur so können wir Mehrwertsteuerbetrug und Steuerausfälle in Milliardenhöhe wirksam bekämpfen. Mein Appell geht daher an die Mitgliedstaaten, sich schnell auf ein System zu einigen, das den Anforderungen, die ich gerade beschrieben habe, auch entspricht.

 
  
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  Νότης Μαριάς (ECR). – Κύριε Πρόεδρε, ο εξορθολογισμός του συστήματος του ΦΠΑ θα συμβάλει πραγματικά στην αντιμετώπιση της απάτης τύπου καρουσέλ, που έφτασε στην Ευρωπαϊκή Ένωση μέχρι και τα 147 δισεκατομμύρια ευρώ. Πρέπει βεβαίως να ληφθούν μέτρα τα οποία να στηρίζουν τις μικρομεσαίες επιχειρήσεις και κυρίως πρέπει να υπάρξει μηδενικός ή ελάχιστος ΦΠΑ για τα είδη πρώτης ανάγκης και για τα τιμολόγια των Οργανισμών Κοινής Ωφέλειας, σε μια Ευρώπη η οποία πραγματικά έχει χιλιάδες φτωχούς και ανέργους.

Από την άλλη, πρέπει να αντιμετωπιστεί ο ανταγωνισμός των τρίτων χωρών. Και αναφέρομαι στα νησιά του Αιγαίου, τα οποία αντιμετωπίζουν τον ανταγωνισμό από την Τουρκία, που έχει ΦΠΑ 5%. Όμως η τρόικα έχει επιβάλει στα νησιά του Αιγαίου ΦΠΑ 24%. Δεν μπορεί να συνεχιστεί αυτή η κατάσταση, διότι τα νησιά αυτά πλήττονται πλέον, πέραν των άλλων, και από τεράστιες μεταναστευτικές ροές. Το μέτρο λοιπόν που πρέπει να ληφθεί είναι η επιβολή χαμηλού ΦΠΑ στα νησιά του Αιγαίου, όπως ίσχυε και στο παρελθόν.

 
  
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  Jean Arthuis (ALDE). – Monsieur le Président, Monsieur le Commissaire, votre proposition de directive TVA va dans la bonne direction pour au moins deux motifs.

Le premier, c’est qu’elle va permettre de lutter efficacement contre ce scandale qu’est la fraude à la TVA, avec des systèmes tels que le «carrousel». Le deuxième motif de satisfaction, c’est que vous permettez aux États de choisir des taux réduits par rapport au taux normal.

Vous indiquez, dans la réécriture que vous suggérez de l’article 98 et en ce qui concerne l’annexe III de la directive de 2006, que les taux réduits doivent servir le consommateur final et servent à poursuivre, de manière cohérente, un objectif d’intérêt général.

Je voudrais simplement vérifier auprès de vous qu’il en est ainsi de la filière «cheval». Celle-ci a une dimension socio-éco-environnementale – aménagement du territoire, développement rural, activité sanitaire, équithérapie et secteur créateur d’emplois non délocalisables. Il n’y a pas de risque de concurrence déloyale en cette matière. La semaine dernière, on a même assisté, ici au Parlement, à la présentation d’un petit cheval qui peut servir de guide d’aveugle. Je voudrais donc vérifier auprès de vous, Monsieur le Commissaire, que cette filière peut effectivement bénéficier, si tel est le souhait de l’État membre, d’un taux réduit. C’est la compréhension que j’ai de votre proposition, et je vous remercie pour la réponse que vous nous apporterez.

 
  
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  Δημήτριος Παπαδημούλης (GUE/NGL). – Κύριε Πρόεδρε, η φορολογική απάτη στον τομέα του ΦΠΑ είναι κυριολεκτικά μια γάγγραινα. Χάνουμε περίπου 150 δισεκατομμύρια ευρώ τον χρόνο από φορολογική απάτη και από μη καταβολή ΦΠΑ.

Τα μέτρα που προτείνει το Ευρωπαϊκό Κοινοβούλιο και τα οποία συγκλίνουν με τα μέτρα της Επιτροπής οδηγούν σε εναρμόνιση, απλούστευση, περισσότερη ευρωπαϊκή συνεργασία, με ενίσχυση της διαφάνειας, με ευρωπαϊκό σύστημα ανταλλαγής πληροφοριών και μπορούν, αν εφαρμοστούν, να εξασφαλίσουν έσοδα 45 δισεκατομμυρίων ευρώ ετησίως και να μειώσουν και το κόστος για τις επιχειρήσεις κατά 1 δισεκατομμύριο ευρώ ετησίως.

Πρέπει λοιπόν να προχωρήσουμε. Και ο λόγος που δεν προχωράμε είναι ότι αυτό στο οποίο συγκλίνουν το Ευρωκοινοβούλιο και η Επιτροπή αρνείται να το προωθήσει το Συμβούλιο, γιατί μερικά κράτη μέλη βάζουν φρένο σε αυτή την προσπάθεια. Αυτό πρέπει να αλλάξει.

 
  
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  David Coburn (EFDD). – Mr President, VAT is the greatest nightmare for any small business. It is an overcomplicated imposition on hardworking entrepreneurs trying to build their businesses and employ their fellow citizens in gainful employment.

We welcome these simplifications, but they are simply not enough. There should be less obsession by the EU with loss of revenue and more concern about the damage to businesses and employment caused by VAT. All I hear is whining about loss of revenue from politicians more interested in oiling the wheels of this place with other people’s money. Tax should be decided by Member States, competition encouraged and taxes lowered. Britain should not stick with the unified tax regime after Brexit. The Brexit dividend should be to get rid of VAT – an EU tax – introduce a sales tax at 6%, like the United States of America, and leave the money in the pockets of the citizens.

 
  
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  Dariusz Rosati (PPE). – Mr President, the two reports we are discussing today represent an important step in the direction of completing the definitive VAT regime in the European Union. The report by Mr Szanyi makes progress in three crucial areas: firstly, Member States shall adopt a maximum of two reduced rates, which shall not be lower than 5%. These reduced rates would only be allowed for goods, the supply of which is in the genuine public interest. This will reduce dispersion in the VAT rates across the EU and benefit final consumers.

Secondly, the weighted average VAT rate should be at least 12%. Thirdly, while the derogations and the reduced rates will continue to be determined by individual Member States, they will also be available to exporters from all other Member States. Together, these changes will help achieve a level playing field in the single market, eliminate distortions and allow for a consistent application of the country of destination principle. At the same time, they will give more freedom to Member States in fixing the national VAT rates according to their priorities.

The other report by Mr Kofod aims at harmonising and simplifying certain rules in the VAT system. In particular, harmonising rules in VAT treatment of chain transactions will significantly reduce the scope for VAT fraud across the EU. This is especially true when it comes to so-called ‘triangular transactions’ or ‘carousel schemes’, which had been one of the most popular VAT fraud schemes in intra-Community trade.

Mr President, while acknowledging the progress achieved, I have to stress that the definitive VAT system is still a largely unfinished construction. I call on the Commission, and especially on the Member States, to show more resolve and determination in completing this important work.

 
  
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  Doru-Claudian Frunzulică (S&D). – Monsieur le Président, Monsieur le Commissaire, chers collègues, je voudrais tout d’abord féliciter le rapporteur pour son rapport.

Comme suite à la proposition de la Commission visant à modifier la directive TVA dans le but de donner plus de flexibilité aux États membres pour établir le taux de TVA, je salue les modifications proposées dans le rapport car elles soulignent que le taux réduit devrait bénéficier en premier lieu au consommateur final, tout en poursuivant des objectifs sociaux et environnementaux.

Par conséquent, je partage l’avis que le taux réduit et l’exception devraient s’appliquer seulement aux produits ayant un impact positif sur l’intérêt général présentant des avantages culturels, sociaux ou environnementaux évidents et ne devraient jamais être appliqués aux produits nocifs ou de luxe.

En ce qui concerne les petites et moyennes entreprises, je soutiens la proposition de la Commission visant à créer un portail d’information sur la TVA de l’Union, complet, multilingue et accessible au public, sur lequel les entreprises et les consommateurs pourront rapidement et efficacement obtenir des informations précises sur le taux de TVA dans les différents États membres, y compris les biens concernés ou les services bénéficiant de taux réduits ou d’exceptions.

 
  
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  Tom Vandenkendelaere (PPE). – Voorzitter, collega's, in theorie zijn fiscale principes niet zo moeilijk. Een bedrijf betaalt vennootschapsbelasting in het land waar het zijn winst maakt en indirecte belastingen zoals btw komen in de staatskas van het land waar er wordt geconsumeerd. Maar de realiteit zegt helaas iets helemaal anders. Die ogenschijnlijk simpele principes blijken in de praktijk helemaal niet zo vanzelfsprekend. Sterker nog: belastinginkomsten verdwijnen langs ramen en deuren. Winsten die in Europese lidstaten gemaakt worden, worden via niet eens zo'n ingenieuze constructies doorgesluisd naar belastingparadijzen. Via btw-carrousels gaat mijn btw aanrekenen aan derden om die dan in eigen zak te steken in plaats van deze door te storten naar de schatkist waar ze eigenlijk moesten aankomen. In het geval van btw-fraude kunnen we eigenlijk niet meer spreken van mazen in het net. Het komt zo veel voor en het komt op zo'n grote schaal voor dat we door de mazen gewoon het net niet meer zien. Elk jaar innen lidstaten van de Unie samen meer dan 1000 miljard euro aan btw-inkomsten, maar dat zou nog veel meer kunnen en moeten zijn. In 2016 bedroeg het verschil tussen de inkomsten en de uiteindelijk geïnde inkomsten zo'n 147 miljard euro, we hebben het cijfer vanavond al gehoord. Voor mijn land België komt dit neer op 3,3 miljard euro. Ik herhaal het nog eens: 3,3 miljard euro. Het aanpakken van btw-fraude, collega's, vergt politieke moed en Europese actie. Het valt niet uit te leggen dat we in Europa al 24 jaar met een soort overgangsregime aan het werken zijn voor grensoverschrijdende transacties tussen bedrijven. 24 jaar draaiden de btw-carrousels lustig door met een factuur voor de Europese lidstaten van 50 miljard euro. Elk jaar opnieuw. Het is dus geen 5 voor 12, het is geen 5 na 12, de lunch is eigenlijk al lang voorbij. Definitief btw-regime is daarvoor echt noodzakelijk, niet alleen omwille van de maatschappelijke verontwaardiging na de Panama en de Paradise papers, maar ook en vooral omwille van de morele onrechtvaardigheid. De kranten staan bol van kloven in Europa en verloren legitimiteit. Het is tijd voor actie.

 
  
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  Neena Gill (S&D). – Mr President, congratulations to both the rapporteurs, who are tackling VAT fraud and ensuring that Member States set VAT rates at a consistent level. Not only will this affect citizens’ daily lives, but it will also reduce compliance costs for businesses by up to EUR 1 billion.

However, just a note of caution: this depends on how quickly the governments of the 28 Member States approve and implement this agreement. Large—scale VAT fraud means EUR 50 billion lost from national budgets each year because of the complexities with differing rules – money that could have been better spent on housing, better schools and improved health-care facilities. However, national tax authorities on their own have lacked the resources to tackle cross—border VAT fraud thoroughly. One big flaw is the system of VAT refund for exported goods. Far too often, this system has been abused, leading to carousel VAT fraud. This can be addressed only if we have a clear, automated, definitive and EU—wide VAT system. Particularly where there are disputes, a simple EU—wide VAT dispute resolution mechanism is urgently needed.

Therefore, I welcome today the fact that agreement has been reached in the Council to move towards a strong, harmonised, definitive VAT system. An important step that this report is proposing is to enable Member States to reduce rates up to 5%, and for one item they can reduce it to even lower than 5%. This is hugely important. The so—called tampon tax, whereby VAT on this product can now be zero percent, is an issue that this House has been fighting for and prioritising as a means of addressing poverty. It is therefore essential that the Council accelerates …

(The President cut off the speaker)

 
  
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  President. – Colleague, I apologise. Seriously, I do understand, but we all have hugely important points to make, but we would still be sitting here at midnight if we were to address them all. My apologies. I am sure this is relevant but I had to take the floor away from you.

 
  
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  Theodor Dumitru Stolojan (PPE). – Domnule Președinte, în domeniul fiscal se pare că nimic din ceea ce este tranzitoriu nu rămâne tranzitoriu și ține vreme foarte lungă, iar regimul de TVA din Uniunea Europeană este de prea mulți ani tranzitoriu. Acest regim favorizează evaziunea fiscală și, totodată, constituie o birocrație imensă dacă statele membre trebuie și vor să facă acel schimb de informații ca să-i identifice pe cei care fac evaziune.

Iată de ce consider că propunerile făcute de Comisie și amendamentele aduse de către colegii noștri în ECON reprezintă un pas bun înainte. Asemenea propuneri, cum sunt, de pildă, noul concept de certificare a plătitorilor de TVA, ca și noile intervale propuse pentru variația cotelor de TVA în statele membre reprezintă nu numai o simplificare a regimului de TVA în Uniunea Europeană, dar și pași concreți spre acel regim definitiv pe care dorim să-l obținem pentru TVA în Uniunea Europeană.

 
  
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  Othmar Karas (PPE). – Herr Präsident, Herr Kommissar, meine Damen und Herren! Wir setzen mit diesen Berichten wichtige Schritte auf dem Weg zur Schaffung eines einheitlichen europäischen Mehrwertsteuerraumes. Wir wollen statt einem System der Ausnahmen ein System der gemeinsamen Regeln schaffen.

Es ist richtig, dass wir so den Mehrwertsteuerbetrug bekämpfen. Denn wir haben eine Mehrwertsteuerlücke von 170 Milliarden und einen grenzüberschreitenden Mehrwertsteuerbetrug von 50 Milliarden. Es ist richtig, dass wir mit der Korridorlösung das System der Mehrwertsteuersätze harmonisieren, weil derzeit über 250 Ausnahmen in den Mitgliedstaaten zur Fragmentierung und zur Ungleichbehandlung führen. Es ist richtig, dass wir mit dem Konzept der zertifizierten Steuerpflichtigen Vereinfachungen einführen, weil Komplexität und Bürokratie beim aktuellen System Wachstum und Beschäftigung bremsen. Es ist richtig, dass wir ein gemeinsames Online-Informationsportal schaffen, weil die Bürgerinnen und Bürger und Unternehmen ein Recht auf mehr Transparenz haben. Und es ist richtig, dass wir ein besseres System schaffen, denn die Mehrwertsteuer ist eine wachsende öffentliche Einnahme, auch für die Europäische Union.

Ich fordere den Rat auf, diese Maßnahmen raschest Realität werden zu lassen.

 
  
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  Sirpa Pietikäinen (PPE). – Mr President, this is once again a perfect example of why we need more harmonisation, better integration and ‘more Europe’. We had noticed that the existing system cannot tackle tax fraud and tax evasion, nor is it easy or manageable for those operating it. The answer is what Parliament has been calling for and what the rapporteurs have talked about: a single, European, united VAT system which is clear and simple, in which issues are resolved at European level, and which is supervised at European level.

While this is being realised, I hope that, in the next review, the sustainable finance principles can be included in our VAT system. This will mean that products with a higher environmental and climate load should have higher VAT rates, while goods that are reused or recycled, or which impact less on climate change, should have a lower VAT rate – instead of the haphazard approach to lower rates, with percentage point differences here and there, which we see at the moment. Hopefully – and this is a message to the Commission – provisions to that effect can be included, especially now that we have the Commissioner responsible for climate change.

 
  
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  Miguel Arias Cañete, Member of the Commission. – Mr President, honourable Members of the European Parliament, I want to thank all of you for this debate which shows the high interest and need for deep reform of the European VAT system. There is significant progress that we have already made, because, since 2015, new rules for sales of e—services online came into force which allows Member States to collect VAT where the consumer is based, through a one—stop shop. Member States have also now agreed to extend this new system to services and goods online, delivering another boost for VAT collection in the European Union.

As I mentioned in the introduction, the European Union has also recently agreed on a ground—breaking new framework to exchange more information and boost cooperation between national tax authorities and law enforcement authorities.

However, after all the fundamental reform, a European Union VAT definitive system is still to be adopted by the Council. In his State of the Union speech, President Juncker called for an end of unanimity in taxation policy. Unanimity can block proposals that are in the interests of the majority and thus prevent companies and citizens from benefiting from a full single market.

The Commission will play its role in the reflection towards a chain of rules by presenting a communication in the coming months on qualified majority voting in the field of taxation. With your support, I am confident that the two proposals you will vote on will benefit from broad support and that progress can be achieved on all VAT proposals in the coming months.

Finally, in reply to the question from Mr Arthuis, yes, the horse sector can benefit from VAT reduced rates if the Member State so decides.

Commission Statement

(in writing)

The Commission and the Council are aware of a certain divergence in the VAT treatment of independent groups of persons that pool their services and share costs between their members. The Council and the Commission recognize the need to clarify such VAT rules on independent groups of persons. The Commission will analyse this matter in detail in a study to be launched shortly with a view, subject to its right of initiative, to a possible proposal.

 
  
  

PREȘEDINȚIA: IOAN MIRCEA PAŞCU
Vicepreședinte

 
  
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  Tibor Szanyi, Rapporteur. – Mr President, I do appreciate the very cooperative manner in which we have been able to discuss this whole issue. Thank you for that.

I would just like to come back to one single item in this debate, namely the praise, the acknowledgment and the sense of change towards the principle of ‘place of destination’. This means that, from whenever this new system is introduced, there will be no possibility to issue invoices with so—called zero—VAT rates unless it prevails in the country of destination. But the proof of the pudding is in the eating, and we are longing to see whether or not it will function in practice. We believe that it will. We also believe that, ultimately, small and medium—sized enterprises and the final consumers will be the prime beneficiaries of this whole issue.

I would like especially to thank the Commission because I think that it was a good proposal and so Parliament had a fairly easy job.

Finally, I would say that now governments are going to be responsible for their own respective voters. They can’t say ‘it’s Brussels’.

 
  
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  Președintele. Dezbaterea a fost închisă.

Votul va avea loc joi, 3 octombrie 2018.

Declarații scrise (articolul 162)

 
  
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  Barbara Kappel (ENF), schriftlich. – Das derzeitige Mehrwertsteuersystem in der EU ist ein vorübergehendes System, das alle zwei Jahre verlängert wird. Es gilt ein Mindeststeuersatz von 15% mit einigen Ausnahmen, sodass Kürzungen möglich sind. Die zulässigen Kürzungen sind derzeit in einem Anhang aufgeführt. Das endgültige System bestätigt den Mindeststeuersatz von 15% und führt einen Höchstsatz von 25% ein. Der Anhang der zulässigen Ermäßigungen (bis 5%) wird durch eine Liste von Waren und Dienstleistungen ersetzt, für die keine Ermäßigungen zulässig sind. Dies gibt den Mitgliedstaaten mehr Freiheit, die Mehrwertsteuersätze für bestimmte Waren und Produkte zu senken, wobei der durchschnittlich gewichtete Steuersatz über 12% liegen sollte. Diese Vorgehensweise könnte sich in der Praxis als Einschränkung der fiskalischen Freiheit nationaler Parlamente erweisen. Darüberhinaus bietet die Einführung einer sogenannten „Certified Taxable Person“ (CTP) keine ausreichende Garantie gegen betrügerische Wirtschaftsakteure und sollte deshalb vor einer endgültigen Festlegung des Mehrwertsteuersystems nicht erörtert werden. Grundsätzlich bin ich skeptisch gegenüber einer weiteren Harmonisierung der Mehrwertsteuer, insbesondere bei der Festlegung von Mindestsätzen. Ich begrüße zwar die anhaltende Flexibilität der Mitgliedstaaten bei der Festlegung ihrer eigenen Mehrwertsteuersätze, bin jedoch nicht davon überzeugt, dass die Flexibilität durch die neu zu setzenden Maßnahmen tatsächlich erhöht wird. Der Schwerpunkt sollte weiterhin auf fiskalischer Zusammenarbeit liegen.

 
  
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  Vladimír Maňka (S&D). – Podporujem návrh Komisie týkajúci sa smernice Rady, ktorá sa týka harmonizácie a zjednodušenia určitých pravidiel v systéme dane z pridanej hodnoty a konečného systému zdaňovania obchodu medzi členskými štátmi. Európska únia môže týmto opatrením zabrániť daňovým únikom vo výške takmer 50 miliárd EUR ročne. Návrhom sa zavádza inštitút certifikovanej zdaniteľnej osoby, ktorý budú uznávať všetky členské štáty. Vnútroštátny daňový orgán na požiadanie udelí tento status osobe, ktorá preukáže riadne platenie daní, systém vnútornej kontroly a dôkaz o finančnej spôsobilosti. Tieto subjekty sa budú pokladať za spoľahlivého daňovníka, čo im umožní používať zjednodušené postupy priznania a zaplatenia cezhraničnej DPH. Vzájomná spolupráca členských krajín a kontrola spolu s navrhovanými opatreniami znížia administratívnu náročnosť podnikom a zlepšia výber DPH.

 
Τελευταία ενημέρωση: 7 Ιανουαρίου 2019Ανακοίνωση νομικού περιεχομένου