Activities of Jürgen KLUTE related to 2011/0314(CNS)
Shadow reports (1)
REPORT on the proposal for a Council directive on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States (recast) PDF (207 KB) DOC (240 KB)
Amendments (4)
Amendment 8 #
Proposal for a directive
Recital 1 a (new)
Recital 1 a (new)
(1a) Persistent and considerable public deficits are closely linked to the current social, economic and financial crisis. At the same time, tax competition among Member States is an important factor impeding the sustainable consolidation of national budgets. Therefore the Commission should bring forward the timely introduction of a minimum rate for corporative taxes which should be set at 25 %. Such a minimum rate would decrease tax competition and therefore strengthen the freedom of Member States to tax corporations. Thus, the principle of subsidiarity would not be negatively affected.
Amendment 9 #
Proposal for a directive
Recital 2
Recital 2
(2) In an internal market having the characteristics of a domestic market, transactions between companies of different Member States should not be subject to less favourable tax conditions than those applicable to the same transactions carried out between companies of the same Member State. Nevertheless, the existence of 27 different corporate tax systems offers companies that operate across borders considerable scope for tax avoidance and tax evasion. This state of affairs is imposing a substantial burden on state budgets.
Amendment 10 #
Proposal for a directive
Recital 4
Recital 4
(4) The abolitionreplacement of all forms of taxation on interest and royalty payments in the Member State where they arise, whether collected by deduction at source or by assessment, by harmonised taxation at European level is the most appropriate means of eliminating the aforementioned formalities and problems and of ensuring the equality of tax treatment as between national and cross- border transactions; it is particularly necessary to abolishput a harmonised tax regime in place of such taxes in respect of such payments made between associated companies of different Member States as well as between permanent establishments of such companies.
Amendment 11 #
Proposal for a directive
Recital 12
Recital 12
(12) It is moreover necessary not to preclude Member States from taking appropriate measures to combat fraud or abuseto take appropriate measures to combat fraud, abuse, tax avoidance and tax evasion at both European and Member States' levels.