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PARALLEL TEXTS
Lotta contro le frodi: un nuovo studio conferma che il divario IVA causa perdite di miliardi
Inglese tratto da:
http://europa.eu/rapid/press-release_IP-13-844_en.htm
Italiano tratto da:
http://europa.eu/rapid/press-release_IP-13-844_it.htm
Data documento:19-09-2013
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Fight against fraud: new study confirms billions lost in VAT Gap
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Lotta contro le frodi: un nuovo studio conferma che il divario IVA causa perdite di miliardi
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An estimated €193 billion in VAT revenues (1.5% of GDP) was lost due to non-compliance or non-collection in 2011, according to a new study on the VAT Gap in Member States.
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Uno studio recente sul divario IVA negli Stati membri rivela che, secondo le stime, nel 2011 sono andati perduti 193 miliardi di entrate IVA (l’1,5% del PIL) a causa della mancata riscossione dell’IVA o di inadempienze.
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The study was funded by Commission as part of its work to reform the VAT system in Europe, as well as its wider campaign to clamp down on tax evasion.
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Lo studio è stato finanziato dalla Commissione come parte della sua opera di riforma del sistema dell’IVA in Europa e della più ampia campagna di lotta contro l’evasione fiscale.
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The study sets out detailed data on the gap between the amount of VAT due and the amount actually collected in 26 Member States between2000-2011.The main factors contributing to the VAT Gap are also presented, along with an overview of the effect of the economic crisis on VAT revenues.
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Lo studio espone dati dettagliati sul divario tra l’IVA dovuta e quella effettivamente riscossa in 26 Stati membri tra il 2000 e il 2011 e illustra le principali cause di tale divario oltre a proporre una rassegna degli effetti della crisi economica sulle entrate IVA.
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Algirdas Šemeta, Commissioner for Taxation, said:
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Algirdas Šemeta, commissario per la fiscalità, ha dichiarato:
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"The amount of VAT that is slipping through the net is unacceptable; particularly given the impact such sums could have in bolstering public finances.
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“L’importo IVA che va perduto è inaccettabile, in particolare se si considera l’importanza che potrebbero avere tali somme per rimpolpare le finanze pubbliche.
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However, there is also a positive message to be drawn from today's findings.
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Tuttavia, dai risultati dello studio emerge anche un messaggio positivo:
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Our ambitious reform of the VAT system, the EU measures to combat tax evasion and our recommendations for national tax reforms, are all targeted in the right direction.
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la nostra ambiziosa riforma del sistema dell’IVA, le misure dell’UE per combattere l’evasione fiscale e le nostre raccomandazioni per le riforme fiscali nazionali vanno tutte nella giusta direzione.
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We know the problem; we have identified solutions to it, and now it's time for Member States to act.
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Conosciamo il problema, ne abbiamo individuato le soluzioni e adesso è ora che gli Stati membri agiscano.
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Today's figures will serve as a baseline to assess their progress in improving VAT compliance in the years ahead."
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I dati attuali serviranno come base per valutare i progressi del rispetto della normativa in materia di IVA negli anni a venire”.
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The VAT Gap is the difference between the expected VAT revenue and VAT actually collected by national authorities.
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Il divario IVA è la differenza tra le entrate IVA previste e quelle effettivamente riscosse dalle autorità nazionali.
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While non-compliance is certainly an important contributor to this revenue shortfall, the VAT Gap is not only due to fraud.
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Se il mancato rispetto della normativa in materia è indubbiamente un fattore che contribuisce notevolmente a tale ammanco delle entrate, il divario IVA non è dovuto unicamente a frodi.
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Unpaid VAT also results from bankruptcies and insolvencies, statistical errors, delayed payments and legal avoidance, amongst other things.
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Il mancato pagamento dell’IVA è dovuto anche a fallimenti e insolvenze, errori statistici, pagamenti ritardati ed elusione legale, per non citare che alcune motivazioni.
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Therefore, effectively tackling the VAT Gap requires a multi-pronged approach.
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Quindi, per eliminare tale divario occorre un approccio che agisca a diversi livelli.
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First, a tougher stance against evasion, and stronger enforcement at national level, are essential.
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Prima di tutto, sono fondamentali una presa di posizione più severa nei confronti dell’evasione e una più rigorosa attuazione delle disposizioni a livello nazionale.
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The VAT reform launched in December 2011 has already delivered important tools to ensure better protection against VAT fraud (see IP/11/1508).
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La riforma del sistema IVA, avviata nel dicembre 2011, ha già provveduto a dotare di importanti strumenti per una migliore protezione contro le frodi in materia di IVA (si veda l’IP/11/1508).
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For example, the Quick Reaction Mechanism, adopted in June 2013, will allow Member States to react much more swiftly and effectively to sudden, large-scale cases of VAT fraud (see IP/12/868).
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Per esempio, il meccanismo di reazione rapida, adottato nel luglio 2013, permetterà agli Stati membri di reagire molto più tempestivamente ed efficacemente a imprevisti casi di frode in materia di IVA su grande scala (si veda l’IP/12/868).
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Secondly, the simpler the system, the easier it is for taxpayers to comply with the rules.
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In secondo luogo, più il sistema è semplice, più è facile per i contribuenti attenersi alle regole.
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Therefore, the Commission has focussed intently on making the VAT system easier for businesses across Europe.
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Pertanto, la Commissione ha concentrato i propri sforzi sulla semplificazione del sistema IVA per le imprese in tutta l’Europa.
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For example, new measures to facilitate electronic invoicing and special provisions for small businesses came into force at the start of the year (see IP/12/377), and a standard VAT declaration form for the entire EU will be proposed in the coming weeks.
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Per esempio, all’inizio dell’anno sono entrate in vigore nuove misure per facilitare la fatturazione elettronica e disposizioni speciali per le piccole imprese (si veda l’IP/12/377) e, nelle prossime settimane, sarà proposto un modello standard di dichiarazione IVA per tutta la UE.
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From 1 January 2015, a One Stop Shop will enter into force for e-services and telecoms businesses, which will promote more compliance by greatly simplifying VAT procedures for these businesses and enabling them to file a single VAT return for their activities across the EU (see IP/12/17).
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Dal 1° gennaio 2015 comincerà a funzionare uno sportello unico per le imprese che forniscono servizi di commercio elettronico e di telecomunicazione. Semplificando significativamente le procedure IVA per tali imprese e permettendo loro di presentare un’unica dichiarazione IVA per l’insieme delle loro attività nell’Unione, lo sportello incoraggerà un maggiore rispetto per le regole (si veda l’IP/12/17).
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Finally, Member States need to reform their national tax systems in a way that facilitates compliance, deters evasion and avoidance, and improves the efficiency of tax collection.
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Infine, gli Stati membri devono riformare i loro sistemi fiscali nazionali in modo da agevolare l’ottemperanza delle norme, scoraggiare l’evasione e l’elusione e migliorare l’efficacia della riscossione fiscale.
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The Commission has given clear guidance in this respect through the country specific recommendations (see SPEECH/13/480).
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La Commissione ha fornito chiari orientamenti in materia con le raccomandazioni specifiche per paese (si veda lo SPEECH/13/480).
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Today's report also suggests that complicated tax systems with multiple rates are two main contributors to non-compliance.
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Inoltre, la relazione di oggi mette in luce il fatto che le aliquote IVA standard più elevate e i sistemi fiscali complicati con aliquote multiple possono contribuire alle inadempienze.
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Therefore, the Commission's repeated call to Member States to broaden national tax bases and to limit tax exemptions and reductions, should be given particular attention.
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Pertanto, occorre prestare particolare attenzione ai ripetuti inviti che la Commissione ha rivolto agli Stati membri chiedendo loro di allargare le basi imponibili nazionali e di limitare le esenzioni e riduzioni fiscali.
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Not only would this help simplify tax systems, but it may enable Member States to avoid hikes in the standard VAT rates.
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Ciò non solo contribuirebbe a semplificare i sistemi fiscali, ma permetterebbe agli Stati membri di evitare le impennate delle aliquote fiscali standard.
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Background
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Contesto
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In December 2011, the Commission presented a comprehensive strategy to reform the VAT system in Europe (see IP/11/1508; MEMO/11/874).
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Nel dicembre 2011 la Commissione ha presentato una strategia globale per riformare il sistema IVA in Europa (si veda l’IP/11/1508; MEMO/11/874).
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The last study on the VAT Gap in the EU was published in 2009, with figures for 2000-06 (see IP/09/1655)
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L’ultimo studio sul divario IVA nell’UE è stato pubblicato nel 2009 e presenta dati relativi al periodo 2000-2006 (si veda l’IP/09/1655).
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LISTEN WITH READSPEAKER
Fight against fraud: new study confirms billions lost in VAT Gap
An estimated €193 billion in VAT revenues (1.5% of GDP) was lost due to
non-compliance or non-collection in 2011, according to a new study on the VAT
Gap in Member States.
The study was funded by Commission as part of its work to reform the
VAT system in Europe, as well as its wider campaign to clamp down on tax
evasion.
The study sets out detailed data on the gap between the amount of VAT
due and the amount actually collected in 26 Member States between2000-2011.The
main factors contributing to the VAT Gap are also presented, along with an
overview of the effect of the economic crisis on VAT revenues.
Algirdas Šemeta, Commissioner for Taxation, said:
"The amount of VAT that is slipping through the net is unacceptable;
particularly given the impact such sums could have in bolstering public
finances.
However, there is also a positive message to be drawn from today's findings.
Our ambitious reform of the VAT system, the EU measures to combat tax evasion
and our recommendations for national tax reforms, are all targeted in the right
direction.
We know the problem; we have identified solutions to it, and now it's time for
Member States to act.
Today's figures will serve as a baseline to assess their progress in improving
VAT compliance in the years ahead."
The VAT Gap is the difference between the expected VAT revenue and VAT
actually collected by national authorities.
While non-compliance is certainly an important contributor to this
revenue shortfall, the VAT Gap is not only due to fraud.
Unpaid VAT also results from bankruptcies and insolvencies, statistical
errors, delayed payments and legal avoidance, amongst other things.
Therefore, effectively tackling the VAT Gap requires a multi-pronged
approach.
First, a tougher stance against evasion, and stronger enforcement at
national level, are essential.
The VAT reform launched in December 2011 has already delivered
important tools to ensure better protection against VAT fraud (see IP/11/1508).
For example, the Quick Reaction Mechanism, adopted in June 2013, will
allow Member States to react much more swiftly and effectively to sudden,
large-scale cases of VAT fraud (see IP/12/868).
Secondly, the simpler the system, the easier it is for taxpayers to
comply with the rules.
Therefore, the Commission has focussed intently on making the VAT
system easier for businesses across Europe.
For example, new measures to facilitate electronic invoicing and
special provisions for small businesses came into force at the start of the year
(see IP/12/377), and a standard VAT declaration form for the entire EU will be
proposed in the coming weeks.
From 1 January 2015, a One Stop Shop will enter into force for
e-services and telecoms businesses, which will promote more compliance by
greatly simplifying VAT procedures for these businesses and enabling them to
file a single VAT return for their activities across the EU (see IP/12/17).
Finally, Member States need to reform their national tax systems in a
way that facilitates compliance, deters evasion and avoidance, and improves the
efficiency of tax collection.
The Commission has given clear guidance in this respect through the
country specific recommendations (see SPEECH/13/480).
Today's report also suggests that complicated tax systems with multiple
rates are two main contributors to non-compliance.
Therefore, the Commission's repeated call to Member States to broaden
national tax bases and to limit tax exemptions and reductions, should be given
particular attention.
Not only would this help simplify tax systems, but it may enable Member
States to avoid hikes in the standard VAT rates.
Background
In December 2011, the Commission presented a comprehensive strategy to
reform the VAT system in Europe (see IP/11/1508; MEMO/11/874).
The last study on the VAT Gap in the EU was published in 2009, with
figures for 2000-06 (see IP/09/1655) |