BETA

3 Amendments of Jessica STEGRUD related to 2020/2254(INL)

Amendment 1 #
Motion for a resolution
Citation 6
— having regard to the Commission proposals pending for adoption, in particular on the Common Corporate Tax Base (CCTB) , the Common Consolidated Corporate Tax Base (CCCTB)1 , and the digital taxation package2 , as well as the European Parliament’s positions on these proposals, _________________ 1Proposal of 25 October 2016 for a Council Directive on a Common Corporate Tax Base (CCTB), COM(2016)0685 and of 25 October 2016 on a Common Consolidated Corporate Tax Base (CCCTB), COM(2016)0683. 2 The package consists of the Commission communication of 21 March 2018 entitled ‘Time to establish a modern, fair and efficient taxation standard for the digital economy’ (COM(2018)0146), the proposal of 21 March 2018 for a Council directive laying down rules relating to the corporate taxation of a significant digital presence (COM(2018)0147), the proposal of 21 March 2018 for a Council directive on the common system of a digital services tax on revenues resulting from the provision of certain digital services (COM(2018)0148) and the Commission recommendation of 21 March 2018 relating to the corporate taxation of a significant digital presence (C(2018)1650).deleted
2021/11/16
Committee: ECON
Amendment 77 #
Motion for a resolution
Paragraph 7
7. Notes that the Union decision- making process is not promoting change, as tax policy is a national prerogative and subject to unanimity; regrets that the current situation sometimes leads to an uneven or inconsistent application of tax regulations; calls on the Commission and the Member States to ensure more harmonised and consistent tax rules and their implementation, to protect the functioning of the single market and to assure the principle of “taxing where profit is generated”Recalls that tax policy is a national prerogative and subject to unanimity;
2021/11/16
Committee: ECON
Amendment 169 #
17. Considers, however, that the BEFIT initiative should be supported by the political process, including with full respect for the unanimity principle, in building political support for change and that the initiative should be accompanied by a thorough impact assessment to shape future proposals, which should contribute to reaching a consensus between Member States;
2021/11/16
Committee: ECON