The Commission will make legislative proposals in 2016 to reduce the administrative burden on businesses arising from different VAT regimes including (i) extending the current single electronic registration and payment mechanism to intra-EU and 3rd country online sales of tangible goods, (ii) introducing a common EU-wide simplification measure (VAT threshold) to help small start-up e-commerce businesses, (iii) allowing for home country controls including a single audit of cross-border businesses for VAT purposes and (iv) removing the VAT exemption for the importation of small consignments from suppliers in third countries.

57. Shares the Commission’s view that State aid procedures need to be accelerated to allow more concentration on complicated cases with serious effects for competition on the internal market; notes the Commission’s proposal to raise its level of discretion to decide how to deal with complaints; calls on the Commission to provide for detailed criteria on how to distinguish important from less important cases in this context; points out that higher thresholds in the de minimis regulation and the extension of the horizontal categories in the enabling regulation and the general block exemption regulation are appropriate ways of making thi ...[+++]s distinction;

7. Shares the Commission’s view that state aid procedures need to be accelerated to allow for greater concentration on complicated cases that can have serious effects on competition in the internal market; takes note of the Commission’s proposal to raise its level of discretion in deciding how to deal with complaints; calls on the Commission to provide detailed criteria for distinguishing between important and less important cases in this context; points out that appropriate ways of making such distinctions would be to raise the thresholds for the De Minimis Regulation and to extend the horizontal categories in the Enabling Regulation ...[+++] and the General Block Exemption Regulation;

42. Welcomes the Commission evaluation of the impact of the 2005 Monti-Kroes package; calls for the revision of that package so as to strengthen legal security, simplify the rules such as those on the control of over-compensation for operators of SSGI at local level and improve flexibility in their application, and consider expanding the list of derogations from notification in line with the examples of hospitals and social housing; calls on the Commission to reassess the appropriate level of the de minimis threshold applicable to SSGI and to propose a system which takes into account Member State GDP in calculating the de minimis thres ...[+++]hold, so that a specific de minimis threshold can be calculated for each Member State, thus preventing distortions of competition caused by the existence of a uniform, EU-wide threshold; urges that control of over-compensation be used only if the risk of serious violation of competition is ascertained;

43. Welcomes the Commission evaluation of the impact of the 2005 Monti-Kroes package; calls for the revision of that package so as to strengthen legal security, simplify the rules such as those on the control of over-compensation for operators of SSGI at local level and improve flexibility in their application, and consider expanding the list of derogations from notification in line with the examples of hospitals and social housing; calls on the Commission to reassess the appropriate level of the de minimis threshold applicable to SSGI and to propose a system which takes into account Member State GDP in calculating the de minimis thres ...[+++]hold, so that a specific de minimis threshold can be calculated for each Member State, thus preventing distortions of competition caused by the existence of a uniform, EU-wide threshold; urges that control of over-compensation be used only if the risk of serious violation of competition is ascertained;

3. Any change in the nature or functioning or an extension of an installation shall be deemed to be substantial if the change or extension in itself reaches the capacity thresholds set out in Annex I.