Aktionsplan im Bereich der Mehrwertsteuer: Auf dem Weg zu einem einheitlichen europäischen Mehrwertsteuerraum

 recognises that the VAT system is an essential part of the single market and should be reformed to make it simpler, fairer, more effective and less exposed to fraud;

 notes the importance of the single VAT area for local and regional authorities as they are responsible for levying VAT in some Member States and redistribution of VAT revenue is central to financial equalisation schemes for their benefit;

 advocates appropriate VAT simplification measures for SMEs as fragmentation and complexity result in major compliance costs for businesses involved in cross-border trade;

 calls for territorial impact assessment of proposals to offer greater flexibility in setting VAT rates; believes the option whereby the list of goods and services eligible for reduced rates is extended and regularly reviewed is liable to entail less risks than abolition of this list;

 supports VAT reform that allows the digital and mobile economy to thrive; welcomes extending the one-stop-shop for electronic services to also cover goods; supports removal of the VAT exemption for imports of small consignments;

 shares the view that the new VAT system should be based on the principle of destination;

 welcomes proposals to allow businesses engaged in cross-border trade to settle all VAT issues in their country of origin;

 calls for the abolition of differences between Member States regarding VAT derogations;

 believes that banks should fully cooperate with tax authorities in cases of suspected VAT fraud, within the limits of the applicable data protection legislation;

 notes that the relevant national institutions (including tax administrations) should take the responsibility to monitor activities of enterprises, which are operating legally; this responsibility should not be delegated to counterparties, other enterprises, as the Court of Justice of the EU has stated repeatedly in the judgments regarding the VAT.