Risoluzione adottata al Congresso del PPE, Zagabria (Croazia), 20-21 novembre 2019
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Riconosciuto che:
il divario dell’IVA rappresenta la differenza tra il gettito dell’IVA atteso e l’importo effettivamente riscosso e fornisce una stima della perdita di gettito dovuta alla frode fiscale e all’evasione fiscale;
il divario dell’IVA a livello UE si attesta oggi a 137 miliardi di euro, ovvero a 267 euro di mancati introiti per ogni cittadino UE;
i divari dell’IVA stimati per gli Stati membri vanno da meno dello 0,7 % del Lussemburgo al 35,5 % della Romania;
il divario dell’IVA è aumentato in tre Stati membri, ovvero in Germania, Grecia e Lettonia.
Preso atto che:
continuano a verificarsi casi endemici di “frode carosello” in cui gli operatori non versano alle autorità fiscali l’IVA che ricevono dai propri clienti, i quali richiedono la detrazione fiscale per le fatture valide che hanno ricevuto per i servizi forniti dagli operatori, mentre i prodotti vengono acquistati e quindi rivenduti senza che sia versata alle autorità alcuna quota di IVA;
la direttiva (UE) 2018/2057 del Consiglio mira a combattere le frodi carosello attraverso una deroga all’applicazione delle norme standard in materia di IVA, il meccanismo generalizzato di inversione contabile;
la direttiva scadrà il 30 giugno 2022;
la raccolta dei dati è di fondamentale importanza per affrontare questi temi nel lungo termine;
nel Regno Unito, l’HMRC (Her Majesty's Revenue and Customs, agenzia delle entrate fiscali e doganali) ha introdotto l’iniziativa “Making Tax Digital for VAT” (Digitalizzare l’IVA), che comporterà in definitiva il passaggio dei contribuenti britannici a un sistema di tassazione completamente digitale;
Il PPE invita:
gli Stati membri a continuare a investire su una riscossione dei tributi basata sulla tecnologia e a richiedere che tutte le dichiarazioni IVA siano inviate elettronicamente;
le autorità fiscali degli Stati membri ad agevolare l’integrazione delle dichiarazioni IVA con sistemi di vendita e registratori di cassa aziendali che consentano l’invio diretto di dati alle autorità.
gli Stati membri a sostenersi a vicenda nel loro impegno a livello nazionale per colmare il divario dell’IVA.
The EPP Manifesto, also adopted at the 2012 EPP Congress in Bucharest, outlines the basic principles of the Party summary.
The EPP Manifesto, also adopted at the 2012 EPP Congress in Bucharest, outlines the basic principles of the Party summarising who we are, what our values are, what challenges are we facing and what vision we have for the future. The Manifesto was developed in parallel to the EPP Platform document within the EPP Working Group 1 for “European Policy”.
The EPP Platform is the core programme of our party outlining our main values, explaining the challenges our society is facing and presenting our vision for the future of European Union.
The Party Platform was developed in EPP Working Group 1 for “European Policy” chaired by EPP President Wilfried MARTENS ?and EPP Vice President Peter HINTZE. The Working Group consists of delegates of EPP member parties who prepared and worked?on this document for more than two years and received input?from the drafting committee as well as senior and young experts. The document was adopted at the 2012 EPP Congress in Bucharest, thus replacing the Basic Programme of Athens from 1992.
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