Local view for "http://purl.org/linkedpolitics/eu/plenary/2005-09-06-Speech-2-333"

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rdf:type	lpv_eu:Speech⁶
dcterms:Date	"2005-09-06"^^xsd:date⁶
dcterms:Is Part Of	lp_eu:Käibemaks; 1. kohustuse lihtsustamine 2. koondsüsteem⁶
dcterms:Language	"en"^^xsd:language⁶
lpv:document identification number	"en.20050906.35.2-333"⁶
lpv:hasSubsequent	lp_eu:2005-09-06-Speech-2-334⁶
lpv:speaker	lp:Laszló Kovács⁶
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."@en⁴
lpv:translated 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."@cs¹ "Hr. formand, først vil jeg gerne takke ordføreren hr. Becsey for hans objektive analyse af Kommissionens forslag. Jeg er glad for at bemærke, at hans betænkning fuldt ud svarer til Kommissionens synspunkter. Jeg vil gerne sige nogle få ord om Kommissionens forslag. I den meddelelse om momsstrategien, der blev præsenteret i 2003, blev en forenkling af de momsmæssige forpligtelser identificeret som et centralt område for det fremtidige arbejde. Et direktivforslag blev planlagt til 2004. Målsætningen om at forenkle virksomhedernes forpligtelser på momsområdet er i tråd med Det Europæiske Råds anmodninger fra den 25. og 26. marts om at identificere områder, der skal forenkles. Som hr. Becsey med rette skriver i betænkningen, skal grænseoverskridende virksomheder indrette sig efter skattereglerne i alle de medlemsstater, hvor de har aktiviteter. Det betyder, at sådanne virksomheder står over for enorme administrative byrder, der afskrækker specielt de små og mellemstore virksomheder fra grænseoverskridende virksomhed. Disse byrder hindrer et velfungerende indre marked i EU. Målene fra Lissabon-dagsordenen - og specielt målet vedrørende fremme af den økonomiske vækst - kan f.eks. nås ved at reducere de grænseoverskridende administrative byrder og opfyldelsesomkostninger for dermed at fremme virksomhedernes EU-dækkende aktiviteter. Kommissionens forslag lever fuldt ud op til målsætningen om at reducere sådanne administrative byrder. Kommissionen foreslår, at der oprettes en valgfri étstedsordning, hvormed afgiftspligtige personer kan opfylde deres momsforpligtelser i etableringsmedlemsstaten. Den vil harmonisere anvendelsesområdet for de varer og tjenester, for hvilke medlemsstaterne kan anvende restriktioner i fradragsretten. Den vil udvide brugen af de obligatoriske ordninger for visse transaktioner, der gennemføres af ikke-etablerede afgiftspligtige personer. Den gennemgår og opdaterer også ordningen for små og mellemstore virksomheder og forenkler fjernsalgsarrangementerne. Endelig vil den sikre udveksling af informationer mellem medlemsstaterne, hvilket vil blive lettet af det elektroniske system for informationsudveksling. Jeg kan oplyse, at forslaget har fået en positiv modtagelse i Det Europæiske Økonomiske og Sociale Udvalg. Udvalget har erkendt, at enstemmighedsreglen for beslutningstagning gælder i det aktuelle miljø. Kommissionen bør vælge en pragmatisk tilgang. Det britiske formandskab har tilkendegivet, at det vil prioritere disse forslag højt, og diskussionerne om forslaget startede i Rådet i juli måned. Der vil blive afsat endnu to møder til behandling af dette emne i september. Hidtil har Rådet koncentreret diskussionerne om et generelt overblik over Kommissionens forslag. Jeg er glad for, at Rådets tilgang generelt har været positivt."@da² ". Herr Präsident! Zunächst möchte ich dem Berichterstatter, Herrn Becsey, meinen Dank und meine Anerkennung für seine objektive Analyse des Kommissionsvorschlags aussprechen. Ich stelle mit Freude fest, dass sein Bericht voll und ganz den Ansichten der Kommission entspricht. Lassen Sie mich kurz etwas zum Vorschlag der Kommission sagen. In der 2003 vorgelegten Mitteilung über die MwSt.-Strategie war die Vereinfachung der steuerrechtlichen Pflichten zu einem der wichtigsten Bereiche künftiger Maßnahmen auf diesem Gebiet erklärt worden. So war darin vor allem ein Vorschlag für eine Richtlinie zu dieser Problematik für 2004 vorgesehen. Das Ziel der Vereinfachung der mehrwertsteuerlichen Pflichten für die Privatwirtschaft befindet sich im Einklang mit dem Auftrag der Tagung des Europäischen Rates vom 25./26. März 2004 zur Ermittlung von Bereichen, in denen eine Vereinfachung möglich ist. Wie Herr Becsey in seinem Bericht ganz richtig feststellt, müssen grenzüberschreitend tätige Unternehmen den steuerrechtlichen Vorschriften jedes Mitgliedstaats genügen, in dem sie tätig sind. Folglich sehen sie sich einem enormen Verwaltungsaufwand gegenüber, der die Unternehmen (in erster Linie die KMU) von der Aufnahme einer grenzüberschreitenden Tätigkeit abhält und ein reibungsloses Funktionieren des europäischen Binnenmarkts behindert. Eine Möglichkeit, die Ziele der Lissabonner Agenda, und zwar vor allem das Ziel der Förderung des Wirtschaftswachstums, zu erreichen, besteht darin, den Verwaltungsaufwand für die grenzüberschreitende Geschäftstätigkeit sowie die mit der Einhaltung der Vorschriften verbundenen Kosten zu senken, um so die gemeinschaftsweite Tätigkeit der Unternehmen zu erleichtern. Der Vorschlag der Kommission dient dem Ziel der Senkung des damit verbundenen Verwaltungsaufwands. Die Kommission schlägt die Einrichtung einer auf freiwilliger Basis beruhenden einzigen Anlaufstelle vor, die es steuerpflichtigen Personen ermöglicht, ihren MwSt.-Verpflichtungen im Mitgliedstaat ihrer Niederlassung nachzukommen. Geplant ist eine Harmonisierung der Waren und Dienstleistungen, für die Mitgliedstaaten das Recht auf Vorsteuerabzug beschränken dürfen. Vorgesehen ist eine Ausweitung der Umkehrung der Steuerschuldnerpflicht für bestimmte Umsätze zwischen Unternehmen, die von nicht im Inland ansässigen Steuerpflichtigen ausgeführt werden. Ferner sieht der Vorschlag eine Vereinfachung und Aktualisierung der Vorschriften für KMU sowie eine Vereinfachung der für den Fernverkauf geltenden Regelungen vor. Und schließlich ist der Austausch von Informationen zwischen den Mitgliedstaaten mithilfe eines speziellen elektronischen Systems geplant. Ich kann Ihnen mitteilen, dass der Vorschlag vom Europäischen Wirtschafts- und Sozialausschuss positiv aufgenommen wurde. Der Ausschuss hat eingeräumt, dass unter den derzeitigen Bedingungen die Einstimmigkeitsregel für die Beschlussfassung gilt; die Kommission sollte einen pragmatischen Ansatz wählen. Der britische Ratsvorsitz hat angedeutet, dass er diesen Vorschlägen hohe Priorität beimessen wird. Die Diskussion des Vorschlags ist im Rat im Juli angelaufen. Im September sind zwei weitere Beratungen zu dieser Thematik vorgesehen. Bislang konzentrierten sich die Diskussionen des Rates auf die allgemeinen Aspekte des Kommissionsvorschlags. Ich freue mich, dass der Rat im Großen und Ganzen eine positive Haltung eingenommen hat."@de⁹ "Κύριε Πρόεδρε, επιτρέψτε μου πρώτα να εκφράσω τις ευχαριστίες μου και την εκτίμησή μου προς τον εισηγητή, τον κ. Becsey, για την αντικειμενική ανάλυση που έκανε στην πρόταση της Επιτροπής. Με χαρά παρατηρώ ότι η έκθεσή του συμπίπτει πλήρως με τις απόψεις της Επιτροπής. Επιτρέψτε μου να πω δυο λόγια για την πρόταση της Επιτροπής. Στην ανακοίνωση για τη στρατηγική ΦΠΑ που παρουσιάστηκε το 2003, η απλοποίηση των φορολογικών υποχρεώσεων χαρακτηρίστηκε ως ένας από τους κύριους τομείς εργασίας στο μέλλον. Ιδιαίτερα, προγραμματίστηκε για το 2004 μια πρόταση οδηγίας στο ζήτημα αυτό. Ο στόχος της απλούστευσης των υποχρεώσεων των επιχειρήσεων στον τομέα του ΦΠΑ είναι σύμφωνος με το αίτημα του Ευρωπαϊκού Συμβουλίου της 25ης και 26ης Μαρτίου 2004 για την επισήμανση τομέων που χρήζουν απλούστευσης. Όπως σωστά αναφέρει ο κ. Becsey στην έκθεσή του, οι διασυνοριακές επιχειρήσεις πρέπει να συμμορφώνονται με τους φορολογικούς κανόνες κάθε κράτους μέλους στο οποίο διεξάγουν τις δραστηριότητές τους. Αυτό σημαίνει ότι οι επιχειρήσεις αυτές βρίσκονται ενώπιον τεράστιου διοικητικού φόρτου, ο οποίος αποθαρρύνει τις εταιρείες –ιδιαίτερα τις μικρές και μεσαίες εταιρείες– από τις διασυνοριακές επιχειρήσεις. Ο φόρτος αυτός παρεμποδίζει την εύρυθμη λειτουργία της ευρωπαϊκής ενιαίας αγοράς. Ένας από τους τρόπους επίτευξης των στόχων της ατζέντας της Λισαβόνας, ιδιαίτερα του στόχου της προώθησης της οικονομικής ανάπτυξης, είναι η μείωση του διασυνοριακού διοικητικού φόρτου και του κόστους συμμόρφωσης προκειμένου να διευκολυνθεί η δραστηριοποίηση των επιχειρήσεων σε όλη την Κοινότητα. Η πρόταση της Επιτροπής ανταποκρίνεται πλήρως στον στόχο της μείωσης αυτού του διοικητικού φόρτου. Η Επιτροπή προτείνει τη θέσπιση ενός προαιρετικού συστήματος θυρίδας ενιαίας εξυπηρέτησης, σύμφωνα με το οποίο οι φορολογούμενοι θα μπορούν να πληρούν τις υποχρεώσεις τους αναφορικά με τον ΦΠΑ στο κράτος μέλος εγκατάστασης. Αυτό θα εναρμονίσει το εύρος των αγαθών και υπηρεσιών στα οποία τα κράτη μέλη μπορούν να επιβάλλουν περιορισμούς στο δικαίωμα προς έκπτωση. Θα επεκτείνει τη χρήση υποχρεωτικής αντιστροφής της επιβάρυνσης για ορισμένες συναλλαγές μεταξύ επιχειρήσεων τις οποίες διενεργούν μη εγκατεστημένοι φορολογούμενοι. Επιπλέον, αναθεωρεί και επικαιροποιεί το σύστημα των μικρών και μεσαίων επιχειρήσεων και απλοποιεί τις διαδικασίες πώλησης από απόσταση. Τέλος, θα προβλέπει την ανταλλαγή πληροφοριών μεταξύ των κρατών μελών, η οποία θα διευκολυνθεί από το ηλεκτρονικό σύστημα ανταλλαγής πληροφοριών. Για την ενημέρωσή σας, η πρόταση αντιμετωπίστηκε θετικά από την Ευρωπαϊκή Οικονομική και Κοινωνική Επιτροπή. Η επιτροπή αναγνώρισε ότι, στο υφιστάμενο περιβάλλον, ισχύει ο κανόνας της ομοφωνίας για τη λήψη αποφάσεων· η Επιτροπή θα πρέπει να επιλέξει μια ρεαλιστική προσέγγιση. Η Προεδρία του Ηνωμένου Βασιλείου δήλωσε ότι θα δώσει απόλυτη προτεραιότητα στις προτάσεις αυτές και η συζήτηση για την εν λόγω πρόταση ξεκίνησε στο Συμβούλιο τον Ιούλιο. Δύο ακόμα συναντήσεις τον Σεπτέμβριο θα είναι αφιερωμένες στο θέμα. Μέχρι στιγμής, το Συμβούλιο έχει επικεντρώσει τις συζητήσεις του σε μια γενική θεώρηση της πρότασης της Επιτροπής. Εκτιμώ το γεγονός ότι η προσέγγιση του Συμβουλίου είναι γενικά θετική."@el¹⁰ ". Señor Presidente, en primer lugar permítame expresar mi agradecimiento al ponente, el señor Becsey, por su análisis objetivo de la propuesta de la Comisión. Me complace observar que su informe coincide plenamente con los puntos de vista de la Comisión. Permítanme decir unas palabras sobre la propuesta de la Comisión. En la comunicación sobre la estrategia del IVA presentada en 2003, la simplificación de las obligaciones fiscales apareció como uno de los principales aspectos a trabajar en el futuro. En concreto, se había previsto una propuesta de directiva sobre este tema para 2004. El objetivo de simplificar las obligaciones para las empresas en el ámbito del IVA está en consonancia con la solicitud que realizó el Consejo Europeo de los días 25 y 26 de marzo de 2004 de ver dónde se puede simplificar. Como muy bien dice el señor Becsey en su informe, las empresas que desarrollan actividades transfronterizas deben cumplir las normas fiscales de cada Estado miembro en que operan. Esto implica que dichas empresas se enfrentan a una enorme carga administrativa que las desanima –sobre todo a las pequeñas y medianas empresas– a realizar actividades transfronterizas. Dichas cargas obstaculizan el funcionamiento del mercado único europeo. Una de las formas de conseguir los objetivos de la agenda de Lisboa, en concreto el de promover el crecimiento económico, es reducir la carga administrativa y el coste de la conformidad con el fin de facilitar las actividades de las empresas a escala comunitaria. La propuesta de la Comisión satisface plenamente el objetivo de reducir dichas cargas administrativas. La Comisión propone la creación de un régimen opcional de ventanilla única, según el cual los contribuyentes pueden cumplir sus obligaciones de IVA en el Estado miembro donde se hayan establecido. Así se armonizará el abanico de mercancías y servicios en relación con los cuales los Estados miembros pueden aplicar restricciones al derecho a deducir. Ampliará el uso de mecanismos obligatorios de inversión de la carga para determinadas transacciones entre empresas llevadas a cabo por sujetos pasivos no residentes. Además, revisa y actualiza el programa para las pequeñas y medianas empresas y simplifica los mecanismos de la venta a distancia. Finalmente, permitirá un intercambio de información entre Estados miembros, que se verá facilitado por el sistema electrónico de intercambio de información. Para su información, la propuesta ha sido bien acogida por el Comité Económico y Social Europeo. El Comité ha reconocido que en el entorno actual se aplica la norma de la unanimidad para la toma de decisiones; la Comisión debería optar por un planteamiento pragmático. La Presidencia del Reino Unido ha indicado que dará prioridad a esas propuestas, y el debate sobre las mismas empezó en el Consejo durante el mes de julio. En septiembre se dedicarán dos reuniones más a este tema. Hasta el momento, el Consejo ha centrado su debate en la visión de conjunto de la propuesta de la Comisión. Considero que el planteamiento del Consejo ha sido en general positivo."@es²⁰ "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."@et⁵ ". Arvoisa puhemies, haluan osoittaa aluksi kiitokseni ja arvonantoni esittelijä Becseylle, joka on esittänyt puolueettoman arvion komission ehdotuksesta. Olen tyytyväinen voidessani todeta, että hänen mietintönsä vastaa täysin komission näkemyksiä. Sallinette minun tarkastella komission ehdotusta muutamalla sanalla. Vuonna 2003 esitetyssä tiedonannossa arvonlisäverostrategiasta verovelvoitteiden yksinkertaistaminen määriteltiin yhdeksi keskeisimmistä aloista tulevassa työssämme. Erityisesti mainittakoon, että tätä aihetta koskeva direktiiviehdotus päätettiin esittää vuonna 2004. Yritysten arvonlisäverovelvoitteiden yksinkertaistamista koskeva tavoite on yhdenmukainen 25.–26. maaliskuuta 2004 kokoontuneen Eurooppa-neuvoston esittämän kehotuksen kanssa: neuvosto kehotti tuolloin määrittämään yksinkertaistamista edellyttävät alat. Kuten jäsen Becsey perustellusti toteaa mietinnössään, rajat ylittävien yritysten on noudatettava kansallista verolainsäädäntöä kussakin jäsenvaltiossa, jossa ne harjoittavat toimintaa. Tämä merkitsee, että tällaisten yritysten osaksi koituu valtavia hallinnollisia velvoitteita, jotka saavat monet yritykset – erityisesti pk-yritykset – luopumaan rajat ylittävästä liiketoiminnasta. Näillä velvoitteilla estetään Euroopan yhtenäismarkkinoiden sujuva toiminta. Yksi tapa saavuttaa Lissabonin toimintasuunnitelman tavoitteet, erityisesti talouskasvun edistäminen, on vähentää rajat ylittäviä hallinnollisia velvoitteita ja säännösten noudattamisesta aiheutuvia kustannuksia ja edistää näin yritysten toimintaa koko yhteisön alueella. Komission ehdotus on täysin yhdenmukainen tämän hallinnollisten velvoitteiden vähentämistä koskevan tavoitteen kanssa. Komissio ehdottaa valinnaisen yhden luukun järjestelmän perustamista. Tässä järjestelmässä verotettavat henkilöt voisivat täyttää arvonlisäverovelvoitteensa sijoittautumisjäsenvaltiossa. Järjestelmän avulla yhdenmukaistetaan sovellusalaa niiden tavaroiden ja palvelujen osalta, joihin jäsenvaltiot voivat kohdistaa vähennysoikeutta koskevia rajoituksia. Järjestelmän avulla laajennetaan pakollisen käänteisen verovelvollisuuden käyttöä tiettyihin yritysten välisiin, sijoittumattomien verovelvollisten suorittamiin liiketoimiin. Lisäksi järjestelmässä arvioidaan uudelleen ja päivitetään pk-yrityksiä koskevia käytäntöjä sekä yksinkertaistetaan etämyyntijärjestelyjä. Järjestelmässä otetaan huomioon myös jäsenvaltioiden välinen tiedonvaihto, jota edistetään sähköisellä tiedonvaihtojärjestelmällä. Tiedoksenne annettakoon, että ehdotus on saanut myönteisen vastaanoton Euroopan talous- ja sosiaalikomiteassa. Komitea on tunnustanut, että päätöksenteon yksimielisyysperiaate pätee nykyisessä ympäristössä: komission on omaksuttava käytännönläheinen lähestymistapa. Puheenjohtajavaltio Yhdistynyt kuningaskunta on antanut ymmärtää, että se panee suurta painoa sekä näille ehdotuksille että tästä nimenomaisesta ehdotuksesta käytävälle keskustelulle, jonka neuvosto aloitti heinäkuussa. Aiheelle omistetaan vielä kaksi kokousta syyskuussa. Tähän mennessä neuvosto on keskittynyt keskusteluissaan muodostamaan yleiskatsauksen komission ehdotuksesta. Olen tyytyväinen siihen, että neuvoston lähestymistapa on ollut kauttaaltaan myönteinen."@fi⁷ ". Monsieur le Président, tout d’abord, permettez-moi de remercier et de féliciter le rapporteur, M. Becsey, pour son analyse objective de la proposition de la Commission. Je suis heureux de souligner que son rapport correspond pleinement aux points de vue de la Commission. Permettez-moi de dire quelques mots sur la proposition de la Commission. Dans la communication sur la stratégie de TVA présentée en 2003, la simplification des obligations fiscales était identifiée comme l’un des domaines clés des futurs travaux. En particulier, une proposition de directive sur cette question a été programmée pour 2004. L’objectif de simplification des obligations des entreprises dans le domaine de la TVA suit la requête du Conseil européen des 25 et 26 mars 2004 concernant l’identification de domaines à simplifier. Comme le dit à juste titre M. Becsey dans son rapport, les entreprises transfrontalières doivent se conformer aux réglementations fiscales de chaque État membre où elles ont des activités. Ceci veut dire que ces entreprises sont confrontées à d’énormes charges administratives, ce qui décourage les sociétés - surtout les petites et moyennes entreprises - de se lancer dans des activités transfrontalières. Ce fardeau nuit au bon fonctionnement du marché unique européen. L’un des moyens d’atteindre les objectifs de l’agenda de Lisbonne, en particulier celui de la promotion de la croissance économique, consiste à réduire les charges administratives transfrontalières et les coûts de conformité afin de faciliter les activités communautaires des entreprises. La proposition de la Commission satisfait pleinement à l’objectif de réduction de telles charges administratives. La Commission propose l’établissement d’un système optionnel de guichet unique, permettant aux contribuables de remplir leurs obligations en matière de TVA dans l’État membre d’établissement. Il harmonisera les catégories de biens et services pour lesquelles les États membres peuvent choisir d’appliquer des limitations du droit de déduction. Il étendra le recours aux mécanismes obligatoires d’autoliquidation à certaines transactions d’entreprise à entreprise réalisées par des contribuables non établis. De plus, il révise et actualise le régime applicable aux petites et moyennes entreprises et simplifie les règles actuelles applicables aux ventes à distance. Enfin, il favorise l’échange d’informations entre États membres, qui sera facilité par le système électronique d’échange d’informations. Pour votre information, la proposition a été accueillie positivement par le Comité économique et social européen. Le Comité a reconnu que, dans l’environnement actuel, la règle de la prise de décision à l’unanimité s’applique; la Commission devrait opter pour une approche pragmatique. La présidence britannique a fait savoir qu’elle attribuerait une priorité élevée à ces propositions et le Conseil a entamé une discussion sur cette proposition en juillet. Deux autres réunions seront consacrées au sujet en septembre. À ce jour, les discussions du Conseil ont porté sur un aperçu général de la proposition de la Commission. Je sais gré au Conseil de son approche globalement positive."@fr⁸ "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."@hu¹¹ "Signor Presidente, consentitemi innanzi tutto di ringraziare il relatore, onorevole Becsey, e di esprimergli il mio apprezzamento per la sua analisi obiettiva della proposta della Commissione. Sono lieto di constatare che la sua relazione corrisponde pienamente alle opinioni della Commissione. Vorrei formulare alcune osservazioni sulla proposta della Commissione. Nella comunicazione sulla strategia IVA presentata nel 2003, la semplificazione degli obblighi fiscali veniva individuata come uno dei settori fondamentali per i lavori futuri. In particolare era prevista l’elaborazione di una proposta di direttiva in materia nel 2004. L’obiettivo di semplificazione degli obblighi delle imprese nel campo dell’IVA è in linea con la richiesta rivolta dal Consiglio europeo, nella riunione del 25 e 26 marzo 2004, di individuare i settori in cui operare la semplificazione. Come l’onorevole Becsey dice a giusto titolo nella sua relazione, le imprese commerciali transfrontaliere sono tenute a osservare le norme tributarie di ogni singolo Stato membro in cui operano, con la conseguenza che esse sostengono un onere amministrativo enorme che disincentiva le aziende – in particolare le piccole e medie imprese – dall’avviare attività transfrontaliere. Tale onere ostacola il buon funzionamento del mercato unico europeo. Uno dei modi per conseguire gli obiettivi della strategia di Lisbona, in particolare quello di promuovere la crescita economica, è ridurre gli oneri amministrativi transfrontalieri e i costi sostenuti per rispettare gli obblighi imposti al fine di favorire l’esercizio di attività a livello comunitario da parte delle imprese. La proposta della Commissione soddisfa appieno l’obiettivo di ridurre gli oneri in questione. La Commissione propone l’istituzione di un sistema di sportello unico facoltativo, in base al quale i soggetti passivi possono adempiere gli obblighi IVA nello Stato membro in cui sono stabiliti. Gli obiettivi che si intendono conseguire sono l’armonizzazione dei beni e dei servizi per i quali gli Stati membri sono autorizzati a limitare il diritto alla detrazione, l’estensione dell’uso del meccanismo obbligatorio dell’inversione contabile ad alcune operazioni nei confronti di imprese (B2B) effettuate da soggetti passivi non stabiliti, la revisione e l’aggiornamento del regime speciale per le piccole e medie imprese e la semplificazione del regime delle vendite a distanza. Infine, il sistema consentirà uno scambio di informazioni tra gli Stati membri, che sarà facilitato da un sistema elettronico di comunicazione. Per vostra informazione, la proposta ha ottenuto una reazione positiva da parte del Comitato economico e sociale europeo, il quale ha riconosciuto che, nella situazione attuale, si applica il principio di unanimità per l’adozione di decisioni; la Commissione dovrebbe optare per un approccio pragmatico. La Presidenza britannica ha reso noto che attribuirà a queste proposte un’elevata priorità e in luglio è stata avviata la discussione in materia in seno al Consiglio. In settembre saranno dedicate all’argomento altre due riunioni. Finora il Consiglio ha concentrato le sue discussioni sugli aspetti generali della proposta della Commissione. Sono lieto che l’atteggiamento del Consiglio sia stato nel complesso positivo."@it¹² "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."@lt¹⁴ "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."@lv¹³ "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."@mt¹⁵ ". Mijnheer de Voorzitter, allereerst wil ik mijn dank en waardering uitspreken voor de rapporteur, de heer Becsey, vanwege zijn objectieve analyse van het voorstel van de Commissie. Het stemt mij tevreden te kunnen constateren dat zijn verslag volledig overeenstemt met de standpunten van de Commissie. Ik wil graag enkele woorden wijden aan het voorstel van de Commissie. In de mededeling over de BTW-strategie die in 2003 is gepresenteerd, werd de vereenvoudiging van de BTW-verplichtingen aangewezen als een van de belangrijkste terreinen voor toekomstige werkzaamheden. In het bijzonder werd voor 2004 een voorstel voorzien voor een richtlijn over dit onderwerp. De doelstelling om de verplichtingen voor ondernemingen op het terrein van de BTW te vereenvoudigen komt overeen met het verzoek dat tijdens de Europese Raad van 25 en 26 maart 2004 is gedaan om terreinen voor vereenvoudiging vast te stellen. Zoals de heer Becsey terecht in zijn verslag zegt, dienen grensoverschrijdende ondernemingen te voldoen aan de fiscale regels van elke lidstaat waar zij activiteiten ontplooien. Dat houdt in dat dergelijke ondernemingen worden geconfronteerd met enorme administratieve lasten, die ondernemingen – met name de kleine en middelgrote ondernemingen – ontmoedigen om grensoverschrijdende handelsactiviteiten te ontwikkelen. Deze lasten belemmeren een soepele werking van de Europese interne markt. Een van de manieren waarop de doelstellingen van de Lissabon-agenda bereikt kunnen worden, met name die op het gebied van het bevorderen van economische groei, is door de grensoverschrijdende administratieve lasten en de nalevingskosten te verlagen, teneinde de ontwikkeling van handelsactiviteiten door ondernemingen binnen de gehele Gemeenschap te vereenvoudigen. Het voorstel van de Commissie komt volledig tegemoet aan de doelstelling om dergelijke administratieve lasten te verlichten. De Commissie stelt voor een facultatief éénloketsysteem in te voeren, waarbij belastingplichtigen kunnen voldoen aan hun BTW-verplichtingen in de lidstaat van vestiging. Invoering van dit systeem zal leiden tot harmonisering van de reeks goederen en diensten waarvoor de lidstaten het recht op aftrek van BTW mogen beperken. Het zal er verder voor zorgen dat er meer gebruik wordt gemaakt van het mechanisme dat een ontvangende ondernemer verplicht tot het voldoen van de BTW in plaats van de leverancier voor bepaalde business-to-business transacties die worden uitgevoerd door niet in het binnenland gevestigde belastingplichtigen. Daarnaast wordt in het voorstel het systeem voor kleine en middelgrote ondernemingen herzien en geactualiseerd en wordt de regeling voor afstandsverkopen vereenvoudigd. Tot slot zal het systeem voorzien in de uitwisseling van informatie tussen lidstaten, die vereenvoudigd zal worden door het elektronische systeem voor het uitwisselen van informatie. Ter kennisgeving kan ik nog melden dat het voorstel positief ontvangen is door het Europees Economisch en Sociaal Comité. Het comité heeft onderkend dat onder de huidige omstandigheden de regel voor besluitvorming met eenparigheid van stemmen van toepassing is; de Commissie moet derhalve kiezen voor een pragmatische benadering. Het Britse voorzitterschap heeft aangegeven dat het aan deze voorstellen een hoge prioriteit zal toekennen, en de besprekingen over dit voorstel zijn in juli in de Raad begonnen. Er zullen nog twee zittingen aan het onderwerp worden gewijd in september. Tot nu toe heeft de Raad zich tijdens zijn besprekingen geconcentreerd op een algemeen overzicht van het voorstel van de Commissie. Ik heb waardering voor het feit dat de benadering van de Raad over het algemeen positief is geweest."@nl³ "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."@pl¹⁶ "Senhor Presidente, antes de mais nada gostaria de apresentar os meus agradecimentos e de manifestar a minha apreciação ao relator, o senhor deputado Becsey, pela sua análise objectiva da proposta da Comissão. Constato com agrado que o seu relatório coincide totalmente com as opiniões da Comissão. Gostaria de começar por dizer algumas palavras sobre a proposta da Comissão. Na comunicação sobre a estratégia em matéria de IVA apresentada em 2003, a simplificação das obrigações fiscais foi identificada como um dos principais domínios que deveriam ser abordados no trabalho futuro. Nomeadamente, era prevista para 2004 a apresentação de uma proposta de directiva sobre esta questão. O objectivo da simplificação das obrigações das empresas relativas ao IVA vem ao encontro do pedido formulado pelo Conselho Europeu de 25 de Março de 2004 de identificação dos domínios passíveis de simplificação. Como o diz muito justamente o senhor deputado Becsey no seu relatório, as empresas transfronteiriças devem conformar-se às normas fiscais de todos os Estados-Membros onde exercem as suas actividades. Consequentemente, confrontam-se com questões administrativas muito pesadas que desencorajam as empresas (sobretudo as PME) de criar actividades transfronteiriças e obstam ao bom funcionamento do mercado único europeu. Uma das formas de atingir os objectivos da Agenda de Lisboa, nomeadamente o da promoção do crescimento económico, consiste em reduzir o peso das questões administrativas e os custos da conformidade, para facilitar as actividades das empresas à escala comunitária. A proposta da Comissão satisfaz plenamente o objectivo de redução do peso das questões administrativas. A Comissão propõe que seja criado um regime facultativo de balcão único onde os sujeitos passivos possam cumprir as suas obrigações relativas ao IVA no Estado-Membro de estabelecimento. No quadro deste regime será harmonizado o âmbito dos bens e serviços a que os Estados-Membros podem aplicar restrições do direito à dedução do IVA. Este regime será aplicável a certas operações entre empresas efectuadas por sujeitos passivos não estabelecidos às quais não é aplicável o mecanismo obrigatório de auto-liquidação. Além disso, o regime aplicável às pequenas e médias empresas é revisto e actualizado e as disposições relativas à venda à distância são simplificadas. Finalmente, está previsto o intercâmbio de informação entre os Estados-Membros, que será facilitado pelo sistema electrónico de intercâmbio de informação. Para vossa informação, a proposta suscitou uma reacção positiva por parte do Comité Económico e Social Europeu. O Comité reconheceu que, nas condições actuais, é aplicável a regra da unanimidade no processo de decisão; a Comissão deve optar por uma abordagem pragmática. A Presidência do Reino Unido referiu já que atribuirá a maior prioridade a estas propostas, que começaram a ser debatidas no Conselho em Julho. Em Setembro serão dedicadas a este tema mais duas reuniões. Até à data o Conselho concentrou os seus debates numa análise global da proposta da Comissão. Considero que a abordagem do Conselho tem sido globalmente positiva."@pt¹⁷ "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."@sk¹⁸ "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."@sl¹⁹ ". Herr talman! Låt mig först uttrycka min tacksamhet mot och uppskattning av föredraganden, László Becsey, för hans objektiva analys av kommissionens förslag. Det gläder mig att se att hans betänkande helt överensstämmer med kommissionens åsikter. Låt mig säga några ord om kommissionens förslag. I meddelandet om momsstrategin som lades fram 2003 identifierades förenklingen av momsskyldigheterna som ett av nyckelområdena för framtida arbete. Ett förslag till direktiv om denna fråga planerades för 2004. Målet med att förenkla företagens skyldigheter på mervärdesskatteområdet ligger i linje med begäran från Europeiska rådets möte den 25–26 mars 2004 om att identifiera områden som kan förenklas. Som László Becsey mycket riktigt säger i sitt betänkande måste gränsöverskridande verksamheter följa skattereglerna i de medlemsstater där de utförs. Detta medför att sådana verksamheter ställs inför enorma administrativa bördor, vilket avskräcker företag – i synnerhet små och medelstora företag – från gränsöverskridande verksamhet. Dessa bördor är ett hinder för en smidigt fungerande europeisk inre marknad. Ett sätt att uppnå Lissabonagendans mål, i synnerhet målet att främja ekonomisk tillväxt, är att minska gränsöverskridande administrativa bördor och kostnaderna för efterlevnad för att på så sätt förenkla företagens EU-övergripande verksamheter. Kommissionens förslag uppfyller helt målet att minska sådana administrativa bördor. Kommissionen föreslår att en frivillig ordning med en enda kontaktpunkt ska inrättas, som innebär att beskattningsbara personer kan betala mervärdesskatt i den medlemsstat där de är registrerade. Detta kommer att harmonisera urvalet av de varor och tjänster för vilka medlemsstaterna kan tillämpa restriktioner för rätten att göra avdrag. Det kommer att utöka användningen av ett obligatoriskt förfarande för omvänd betalningsskyldighet för vissa transaktioner mellan företag som utförs av icke-etablerade beskattningsbara personer. Vidare revideras och uppdateras ordningen för små och medelstora företag och bestämmelserna för distansförsäljning förenklas. Slutligen kommer detta att främja utbytet av information mellan medlemsstaterna, vilket kommer att förenklas av det elektroniska systemet för informationsutbyte. Jag kan upplysa er om att förslaget har fått positiva reaktioner från Europeiska ekonomiska och sociala kommittén. Kommittén har bekräftat att regeln om enhälliga beslut gäller i den nuvarande situationen. Kommissionen bör välja en pragmatisk strategi. Det brittiska ordförandeskapet har visat att det kommer att ge dessa förslag hög prioritet och diskussioner om detta förslag påbörjades i rådet i juli. Två möten till kommer att ägnas åt frågan i september. Än så länge har rådet koncentrerat sina diskussioner på en allmän överblick av kommissionens förslag. Jag uppskattar att rådets hållning i stort sett har varit positiv."@sv²¹
lpv:unclassifiedMetadata	""reverse charge"-"² "László Kovács,"^{5,19,19,15,1,1,18,14,16,11,13,4} "Member of the Commission"^{5,19,15,1,18,14,16,11,11,13,4} "business-to-business"²