Local view for "http://purl.org/linkedpolitics/eu/plenary/2011-10-13-Speech-4-031-000"
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"en.20111013.3.4-031-000"2
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"Madam President, Commissioner, ladies and gentlemen, the European Union’s interim VAT system, which has been in place for 16 years, currently represents a significant obstacle for European businesses in their activities within the internal market. Meanwhile, the complexity of the rules and their differing implementations at national level give rise to administrative costs, especially for small and medium-sized enterprises, that cannot carry on like this. This is particularly the case when it comes to cross-border electronic trading, which, with its enormous potential for growth, is of fundamental importance for the internal market. Ultimately, European consumers also benefit from such trade.
Against the backdrop of the economic and financial crises, the legislative initiative to be brought forward by the Commission is therefore indispensable, Commissioner. I very much welcome the debate occasioned by the advent of the Green Paper. We advocate the simplification of the processes and the removal of bureaucratic obstacles. My friend and colleague, Mr Casa, has submitted an outstanding proposal containing sensible measures such as the introduction of a Standard European Invoice and reducing the frequency of VAT returns.
It is regrettable – and I want to point this out specifically – that the Member States are manifestly holding back on their cooperation on the implementation of the country of origin principle for cross-border transactions. Not only the Member States, but also the Commission and Parliament had all come out in favour of this previously. The fact that we are now moving towards a destination principle and a system based on the place of consumption is not ideal, although certainly a conceivable option, which the rapporteur is proposing here.
Overall, we advocate a regulation rather than a directive, in order to allow for better and more standardised application of the rules on VAT in the European Union while, at the same time, creating an effective system for the internal market and the businesses operating within it."@en1
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