Local view for "http://purl.org/linkedpolitics/eu/plenary/2005-09-06-Speech-2-333"
| Predicate | Value (sorted: default) |
|---|---|
| rdf:type | |
| dcterms:Date | |
| dcterms:Is Part Of | |
| dcterms:Language | |
| lpv:document identification number |
"en.20050906.35.2-333"2
|
| lpv:hasSubsequent | |
| lpv:speaker | |
| lpv:spoken text |
".
Mr President, first let me express my thanks and appreciation to the rapporteur, Mr Becsey, for his objective analysis of the Commission's proposal. I am pleased to note that his report corresponds fully with the views of the Commission.
Let me say a few words about the Commission's proposal. In the communication on the VAT strategy presented in 2003, the simplification of tax obligations was identified as one of the key areas for future work. In particular, a proposal for a directive on this issue was scheduled for 2004. The objective of simplifying business obligations in the field of VAT is in line with the request made by the European Council of 25 and 26 March 2004 to identify areas for simplification.
As Mr Becsey rightly says in his report, cross-border businesses need to comply with the tax rules of every Member State in which they undertake their activities. That implies that such businesses are faced with enormous administrative burdens, which discourage companies – especially small and medium-sized enterprises – from cross-border business. Those burdens obstruct the smooth functioning of the European single market.
One of the ways of attaining the Lisbon agenda objectives, in particular that of promoting economic growth, is to reduce cross-border administrative burdens and compliance costs in order to facilitate Community-wide activities by businesses. The Commission's proposal fully meets the objective of reducing such administrative burdens.
The Commission proposes the establishment of an optional one-stop system, whereby taxable persons can fulfil their VAT obligations in the Member State of establishment. It will harmonise the scope of the goods and services to which Member States may apply restrictions on the right to deduct. It will extend the use of obligatory reverse-charge mechanisms for certain business-to-business transactions carried out by non-established taxable persons. Furthermore, it reviews and updates the scheme for small and medium-sized enterprises and simplifies the distance-selling arrangements. Finally, it will provide for the exchange of information between Member States, which will be facilitated by the electronic system for the exchange of information.
For your information, the proposal has received a positive reaction from the European Economic and Social Committee. The Committee has acknowledged that, in the current environment, the unanimity rule for decision-making applies; the Commission should opt for a pragmatic approach. The United Kingdom Presidency has indicated that it will give these proposals a high priority, and discussion on this proposal commenced in the Council during July. Two more meetings will be devoted to the subject in September. So far, the Council has concentrated its discussions on a general overview of the Commission's proposal. I appreciate that the Council's approach has been globally positive."@en1
|
| lpv:unclassifiedMetadata |
Named graphs describing this resource:
The resource appears as object in 2 triples