Local view for "http://purl.org/linkedpolitics/eu/plenary/2002-02-05-Speech-2-256"
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"en.20020205.11.2-256"2
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"Madam President, they say that
and I should, therefore, start my speech by congratulating Commissioner Bolkestein, on the skill with which he was able, this morning, to resolve the conflict that Parliament, the Council and the Commission have been facing for such a long time, preventing us from progressing towards a single market in financial services.
I would also like to congratulate Mrs Kauppi on her report, which has managed, as has already been said, to achieve the support of most of the political groups in this House.
I would like to make just a few specific observations. In a recent appearance to prepare for the monetary dialogue with Wim Duisenberg, the President of the European Central Bank, we were given a report which demonstrated that the introduction of the euro will make price differences between the various countries in Europe more evident, as a result, amongst other things, of differences in taxation. This leads us to call for the harmonisation of VAT and for it to be applied at source, as Mr Pérez Royo suggested, but, until this happens, it is clear that these price differences will encourage fraud.
For this reason, ‘more Europe’, or more decentralised cooperation within the European Union, is always welcome. I was a tax inspector and I know how the obligation to refer to higher public authorities can paralyse an idea. We need to eliminate formal requirements. I see no need for a translation: nobody would ask for a translation of information that would permit the arrest of Jack the Ripper and I do not see why things should be different in the field of taxation.
With regard to the legal base, I disagree with the last speaker but I agree with Mr Pérez Royo, given that the difference between substantive law, which characterises the essential elements of the tax system, and formal law, which was set up in order to guarantee that these obligations are met, is well known. Whereas the rules of substantive law have their base in Article 93 and, therefore, unanimity, those concerning formal law, administrative law and application law have their base in Article 95 because, amongst other things, this allows us to avoid unanimity and also paves the way, as we saw this morning in the field of financial services, for what the Spanish Presidency calls ‘more Europe’."@en1
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