On Tuesday 12 February, MEPs approved by 493 votes to 48, with 137 abstentions, the draft report drawn up by Fulvio Martusciello (EPP, Italy) on the proposal for a directive on the introduction of detailed technical measures for the functioning of the definitive VAT system for the taxation of trade between Member States (see EUROPE 11874).
In their report, the MEPs - who are only consulted on this issue - support the transition to the principle of taxation in the Member State of destination. According to them, this amendment would allow Member States to better fight VAT fraud, in particular “carousel” fraud estimated to be at least €50 billion per year.
MEPs also proposed that strict criteria, applied in a harmonised way by all Member States, should be put in place to determine which companies can benefit from the status of certified taxable person, and that common rules should be established giving rise to fines and penalties for those who do not comply with them.
It should be noted that the amendment tabled by the Greens/EFA Group was not accepted. The purpose of this was to allow a taxable person who has been refused the status of certified taxable person on the grounds that he has not fulfilled the established criteria to submit, at the earliest 18 months after the date of the refusal, a new application for the status of certified taxable person in the Member State which refused him or in any other Member State, provided that he meets all the applicable criteria. (Original version in French by Marion Fontana)