Local view for "http://purl.org/linkedpolitics/eu/plenary/2004-04-01-Speech-4-080"
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"en.20040401.3.4-080"2
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Given the existence of an internal market with free movement of goods and capital, closer cooperation between the Member States is needed to combat smuggling and tax fraud. This regulation is part of a package of regulations that aims at strengthening mutual assistance by the competent authorities of the Member States, in this case in the field of excise duties, in which tobacco smuggling is particularly significant.
The rapporteur regrets, however, that the time is not right to take Community legislation forwards with regard to the harmonisation of indirect taxation, and thus considers cooperation to be a temporary solution. I could not disagree more, because cooperation is an effective method of combating tax fraud and organised crime, not only in relation to excise duties but also to VAT and other indirect taxation. Above all, it is a method that preserves national sovereignty. Harmonisation would result in other economic and tax revenue problems in the Member States. The idea of decentralised cooperation is therefore a good solution."@en1
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