Local view for "http://purl.org/linkedpolitics/eu/plenary/2000-04-13-Speech-4-008"

Predicate	Value (sorted: default)
rdf:type	lpv_eu:Speech2
dcterms:Date	"2000-04-13"^^xsd:date2
dcterms:Is Part Of	lp_eu:Principles for recording taxes and social contributions2
dcterms:Language	"es"^^xsd:language2
lpv:document identification number	"en.20000413.1.4-008"2
lpv:hasSubsequent	lp_eu:2000-04-13-Speech-4-0092
lpv:speaker	lp:Luis Berenguer Fuster2
lpv:spokenAs	member; Delegation for relations with the Member States of ASEAN, South-east Asia and the Republic of Korea (1999-10-06--2002-01-14)3 substitute; Committee on Legal Affairs and the Internal Market (1999-07-22--2002-01-14)3 member; PES (1999-07-20--2004-07-19)3 member; ECON (1999-07-21--2002-01-14)3 unknown; Partido Socialista Obrero Español (1999-07-20--2004-07-19)3
lpv:translated text	"Mr President, the Commission’s initiative on presenting this regulation intended to unify the principles for recording taxes and social contributions is very appropriate. In order for the accounting methods of the different Member States to be homogenous, as the rapporteur has pointed out, they must use the same criteria. It is true that, in accounting terms, both the cash receipt criterion and the income criterion can be allowed, but it is also true that the former allows for less juggling of the figures intended to distort the true accounts situation of a country. In short, the cash receipt criterion makes it more difficult to indulge in that accounting trickery which used to be known euphemistically as ‘creative accounting’. It is true that the use of those systems has allowed, for example, certain countries to fulfil the Maastricht criteria, but it is also true that their abuse can distort the picture of a country’s true accounts. As you know, accounts which do not offer a true picture can be called anything but accounts. The income criterion, if it is not corrected, for example, by means of the obligation to make provision for non-payment, is an inadequate criterion. The rapporteur mentioned a debate which occurred in Spain which, in short, resulted from the government claiming ESP 750 000 million in 1997 as social security income, which was theoretically owed but which was clearly never going to be collected. Thanks to this manipulation of the accounts, to this ‘creative accounting’, the deficit criteria for joining the first phase of economic and monetary union were complied with. Obviously, this juggling of accounts will not be possible if the Commission’s proposal is approved. It is perhaps for this reason that the Spanish Members from the PPE Group have presented certain amendments and have tried to delay the approval of this report. It is not a question of revising now what was done in the past. Ladies and gentlemen, what is done is done. It is a question of demanding, from now on, greater rigour; it is a question of demanding that accounting figures reflect the true picture of a country’s accounts. We therefore approve of the Commission’s proposal but we do not approve the PPE’s proposal, which is intended to delay the entry into force of this regulation, or the amendments of the Committee on Economic and Monetary Affairs, which, since it considers that the regulation amounts to an amendment rather than a mere clarification, in reality delays its entry into force. Ladies and gentlemen, if rigour in accounting is demanded, it should be so from the outset."@en1

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