Local view for "http://purl.org/linkedpolitics/eu/plenary/2010-02-10-Speech-3-994"
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"en.20100210.25.3-994"2
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"The resolution is designed to amend the Council VAT Directive 2006/112/EC in order to allow for temporary application of the reverse charge mechanism so as to combat fraud relating to the trade in emission certificates and transactions on certain goods susceptible to fraud. Tax fraud is an important problem in terms of the smooth operation of the internal market and puts the Member States’ tax revenues at risk. That is why several of them have asked to be allowed to combat fraudulent mechanisms using a reverse charge mechanism targeted at certain sectors susceptible to fraud and certain goods. The most common form of fraud is where a VAT-registered supplier invoices supplies of goods and then disappears without paying the VAT owing on them, while leaving buyers (also VAT-registered) with valid invoices which allow them to deduct their VAT. The national Ministers of Finance do not therefore collect the VAT owing on the goods in question and have to reimburse the next trader upstream in the VAT chain for the VAT paid by them. Thus, the Member States loses twice. That is why I voted in favour of this legislative resolution."@en1
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