it does not in fact triggered the stock solution already prepared in the same law of stability, namely an increase in fuel taxes to generate revenues equivalent. And since this safeguard clause would have to become operational from 1 July, in a short time it will be necessary to find alternative cover. In fact communication Brussels came to Palazzo Chigi and the Ministry of Economy anything but unexpected. Already in recent weeks, the Ministry for Economic Affairs explained that in case of failure of the negotiations, the increase in gasoline would be replaced by other measures. And the message was repeated yesterday by sources of the Treasury and later confirmed by the premier Renzi, while applaud the decision of the EU has come both from Confindustria Confcommercio.
But because the European Commission has said no reversal accounting, the mechanism that moves the payment of VAT from the seller to the buyer with the aim of hitting evasion? It should be remembered that all the rules on value added is regulated at EU level, with a specific Directive. This is because in a single market the rules should be as homogeneous as possible. Individual countries have some leeway when it comes to setting the standard rate, but should be allowed to submit an example for low tax a certain category of goods or servizi.Anche in the case of reverse charge – that the same law of stability had been introduced in areas already admitted by the EU such as construction or energy – the extension to large retailers required a specific derogation, that there was; based on the concern that a choice of this kind made only in Italy could destabilize the entire system. Paradoxically, the rules on VAT related to the supermarkets had been added at a later date in the law of stability, to raise additional funds its additional requests by the European Union.
REASONS
“There is sufficient evidence that the requested measure would help to combat fraud and is also of the opinion that such a measure would imply a high risk of shifting of fraud to the retail sector and other states,” he said yesterday Vanessa Mock, spokesman for the Commissioner for Taxation Pierre Moscovici. Brussels, says the communication sent to the Council, “has always had a cautious approach to ensure that the exemptions do not go to undermine the operation of the general VAT system, which are limited, necessary and proportionate.” And in particular “any departure from the system of fractioned payment can not be that an emergency measure and a last resort in cases of proven fraud and should offer guarantees on the need and exceptional nature of the derogation, the duration of the measure and the nature of the products “.
So, for the commission,” the procedure of reverse charge should not be used systematically to mask the inadequate supervision of the tax authorities of a State. ” In this framework, the Italian request raised several specific problems. Brussels “has reason to doubt that blanket application of a global and a large number of products, in this case mainly for consumption end, could be considered a special measure provided for in Article 395 of the VAT Directive.” Moreover, the Commission “has serious doubts that the measure would have the positive impact they expect the Italian authorities,” because it is suitable for the prevention of carousel fraud but not all the other leading evasion of VAT. Finally, “the Italian authorities have not shown” that for the type of goods in question is impossible to control through conventional means. ”
23 May 2015 06:12 – Last Updated: 8:24
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