Activities of Constance LE GRIP related to 2016/0337(CNS)
Shadow opinions (1)
OPINION on the proposal for a Council directive on a Common Corporate Tax Base
Amendments (4)
Amendment 36 #
Proposal for a directive
Recital 6
Recital 6
(6) It is necessary to define the concept of a permanent establishment situated in the Union and belonging to a taxpayer who is resident for tax purposes within the Union, and to extend it to include the concept of ‘virtual establishment’, in order to cover non-resident taxpayers in the Union, all or part of whose turnover is installed in a fixed manner in one or more Member States, without their having a physical establishment. The aim would be to ensure that all concerned taxpayers share a common understanding and to exclude the possibility of a mismatch due to divergent definitions. On the contrary, it should not be seen as essential to have a common definition of permanent establishments situated in a third country, or in the Union but belonging to a taxpayer who is resident for tax purposes in a third country. This dimension should better be left to bilateral tax treaties and national law due to its complicated interaction with international agreements.
Amendment 47 #
Proposal for a directive
Article 2 – paragraph 1 – point c
Article 2 – paragraph 1 – point c
(c) it belongs to a consolidated group for financial accounting purposes with a total consolidated group revenue that exceeded EUR 7540 000 000 during the financial year preceding the relevant financial year;
Amendment 48 #
Proposal for a directive
Article 2 – paragraph 2 – subparagraph 1
Article 2 – paragraph 2 – subparagraph 1
This Directive shall also apply to a company that is established under the laws of a third country in respect of its permanent establishments situated in one or more Member State and of the turnover installed in a fixed manner in one or more Member States where the company meets the conditions laid down in points (b) to (d) of paragraph 1.
Amendment 53 #
Proposal for a directive
Article 5 – paragraph 1 – introductory part
Article 5 – paragraph 1 – introductory part
1. A taxpayer shall be considered to have a permanent establishment in a Member State other than the Member State in which it is resident for tax purposes when it has a fixed or virtual place in that other Member State through which it carries on its business, wholly or partly, including in particular: