2009 - 2014
EUROPEAN PARLIAMENT
Committee on Budgetary Control
2012/2010(DEC)
13.11.2012
AMENDMENTS
1-8
Draft report
Bart Staes
(PE485.900v02-00)
on Special Report No 13/2011 of the Court of Auditors entitled 'Does
the control of customs procedure 42 prevent and detect VAT evasion?'
(C7-0019/2012 – 2012/2010(DEC))
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Amendment 1
Olle Schmidt
Motion for a resolution
Paragraph 5
Motion for a resolution
Amendment
5. Stresses that, besides tax avoidance and
losses due to insolvencies, the VAT gap is
attributable also to fraud, incoherent
control systems and non or partial
implementation of Union legislation in the
Member-States, and that VAT losses,
translating into billions of EUR, are largely
compensated for via austerity measures
affecting citizens of the Union, and borne
by those citizens whose income is well
documented and traceable;
5. Stresses that, besides tax avoidance and
losses due to insolvencies, the VAT gap is
attributable also to fraud, incoherent
control systems and non or partial
implementation of Union legislation in the
Member-States, and that VAT losses,
translating into billions of EUR, are largely
compensated for via measures affecting
citizens of the Union, and borne by those
citizens whose income is well documented
and traceable;
Or. en
Amendment 2
Andrea Češková
Motion for a resolution
Paragraph 5
Motion for a resolution
Amendment
5. Stresses that, besides tax avoidance and
losses due to insolvencies, the VAT gap is
attributable also to fraud, incoherent
control systems and non or partial
implementation of Union legislation in the
Member-States, and that VAT losses,
translating into billions of EUR, are largely
compensated for via austerity measures
affecting citizens of the Union, and borne
by those citizens whose income is well
documented and traceable;
5. Stresses that, besides tax avoidance and
losses due to insolvencies, the VAT gap is
attributable also to fraud, non-transparent
rules, incoherent control systems and non
or partial implementation of Union
legislation in the Member-States, and that
VAT losses, translating into billions of
EUR, are largely compensated for via
austerity measures affecting citizens of the
Union, and borne by those citizens whose
income is well documented and traceable;
Or. cs
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Amendment 3
Andrea Češková
Motion for a resolution
Paragraph 5 a (new)
Motion for a resolution
Amendment
5a. Calls on the Commission to urge the
Member States to simplify their legislation
on VAT, introduce a standard form for
the notification of the implementation of
VAT to tax authorities and establish an
uniform and proper management of cases
of exemption from VAT by the customs
authorities of the Member States, and to
ensure better availability of these
legislative texts translated into English,
French and German as a minimum
requirement;
Or. en
Amendment 4
Andrea Češková
Motion for a resolution
Paragraph 7 a (new)
Motion for a resolution
Amendment
7a. Stresses the importance of more
intensive and rapid cooperation between
Member States, better monitoring of
exchanges of information, and more
direct contacts between local tax and
customs offices, including by means of the
online VAT Information Exchange
System (VIES), so as to ensure that
Member States provide efficient
assistance to each other;
Or. cs
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Amendment 5
Olle Schmidt
Motion for a resolution
Paragraph 9
Motion for a resolution
Amendment
9. Is concerned about the fact that the
Court of Auditors found serious
deficiencies in the control of simplified
customs procedures, which account for 70
% of all customs procedures, in particular,
poor-quality or poorly-documented audits
and little use of automated data processing
techniques for carrying out checks during
the processing of simplified procedures;
points out that these deficiencies have led
to unjustified losses to the EU budget, and
that correct operation of customs has a
direct impact on the calculation of VAT;
deplores the fact that the Commission did
not take appropriate measures to remedy
this over the 10 years but was hiding
behind the rules which seemed quite
adequate on paper;
9. Is concerned about the fact that the
Court of Auditors found serious
deficiencies in the control of simplified
customs procedures, which account for 70
% of all customs procedures, in particular,
poor-quality or poorly-documented audits
and little use of automated data processing
techniques for carrying out checks during
the processing of simplified procedures;
points out that these deficiencies have led
to unjustified losses to the EU budget, and
that correct operation of customs has a
direct impact on the calculation of VAT;
deplores the fact that the Commission did
not take appropriate measures to remedy
this over the 10 years;
Or. en
Amendment 6
Andrea Češková
Motion for a resolution
Paragraph 14
Motion for a resolution
Amendment
14. Endorses the 2008 Commission's
proposal (COM(2008) 805) aiming at
introducing joint liability of traders in
intra-community transactions, holding
importer jointly and severally liable in
cases when VAT loss has resulted from
false, late or incomplete reporting of the
transaction to the VAT authority;
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14. Endorses the 2008 Commission's
proposal (COM(2008) 805) aiming at
introducing joint liability of traders in
intra-community transactions, holding
importers jointly and severally liable in
cases when VAT loss has resulted from
false, late or incomplete reporting of the
transaction to the VAT authority, and
subjecting them to appropriate penalties;
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Or. cs
Amendment 7
Andrea Češková
Motion for a resolution
Paragraph 15 a (new)
Motion for a resolution
Amendment
15a. Calls on the Commission to create a
system that would combine assistance in
the customs area and administrative
cooperation in the area of VAT to ensure
effective information flows so that the
relevant authorities in one field are
routinely informed about action in the
other; considers that this would make the
cooperation between the competent
authorities and the charging of VAT in
the Member State of destination more
effective and rapid;
Or. en
Amendment 8
Olle Schmidt
Motion for a resolution
Paragraph 17
Motion for a resolution
Amendment
17. Points out that documented electronic,
non-cash transactions make participating in
the shadow economy more difficult, and
that a strong correlation appears to exist
between the proportion of electronic
payments in a country and its shadow
economy; encourages the Member States to
lower their thresholds for compulsory
non-cash payments;
17. Points out that documented electronic,
non-cash transactions make participating in
the shadow economy more difficult, and
that a strong correlation appears to exist
between the proportion of electronic
payments in a country and its shadow
economy; encourages the Member States to
provide for eligibility criteria with
minimal exclusions for consumers to
access basic bank accounts and basic
payment cards;
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