Local view for "http://purl.org/linkedpolitics/eu/plenary/2008-12-04-Speech-4-990"
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"en.20081204.20.4-990"2
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"On the basis of the report by my esteemed Spanish colleague, Mr García-Margallo y Marfil, I voted in favour of the proposal for a Council directive amending the 2006 Directive on the common system of value added tax to combat tax evasion connected with intra-Community transactions.
Currently the system for exchanging data on intra-Community goods supplies, which was implemented within the context of the VAT transitional arrangements adopted at the time of the changeover to the internal market, is no longer an adequate means of effectively tackling tax fraud connected with intra-Community transactions. It should be noted that the measure forms part of a range of measures, some of which are explicitly designed to increase the legal certainty of businesses and to reduce their administrative burdens, as well as to significantly improve the exchange of information and the cooperation between tax authorities. I endorsed the amendments in which it is laid down that, two years after the entry into force of the directive, the Commission will have to draft a report assessing the effects of the directive, with special emphasis on the administrative costs that the new obligations entail for the taxpayers concerned and on the degree of effectiveness of these obligations in the context of the fight against tax fraud."@en1
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