Local view for "http://purl.org/linkedpolitics/eu/plenary/2007-12-11-Speech-2-155"
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"en.20071211.32.2-155"2
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"The Commission can never get it right on the subject of VAT. In the 1980s the Cockfield Report called for a range of VAT rates. In fact, there was only a minimum rate of 15%, 5% as the normal rate and the lower rate.
Then the European Commission wanted VAT at the rate applied by the country of origin. In practice VAT was levied at the rate applied by the country of destination. It was a provisional system that became a definitive system: the so-called ‘Bolkenstein VAT’ was not introduced. There were now lower rates of VAT for French catering entities, CDs and activities generating a workforce.
The Commission gave in at least provisionally in its list in Annex H to the Sixth Directive in 1977, because it realised that Germans could hardly drive their Mercedes to a cross-border lunch at the low-VAT restaurant.
What a shame it did not realise in 1993 that with no border controls intra-Community VAT was an inexhaustible source of large-scale fraud. The philosophical logic of VAT, an intelligent tax since it is economically neutral, is inaccessible to the vast majority of Commission officials. That is why their legislation has failed constantly on this issue for the past 20 years."@en1
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