18 Amendments of Niels FUGLSANG related to 2020/2259(INI)
Amendment 13 #
Motion for a resolution
Citation 29 c (new)
Citation 29 c (new)
— having regard to the ongoing work of the United Nations Committee of Experts on International Cooperation in Tax Matters,
Amendment 15 #
Motion for a resolution
Citation 29 e (new)
Citation 29 e (new)
— having regard to the ongoing work of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS),
Amendment 17 #
Motion for a resolution
Recital A
Recital A
A. whereas the fiscal system must be reformed by shifting the tax mix, making the tax system fairer and adjusting our redistributive mechanisms if the state is to continue establishing the preconditions for inclusive and sustainable well-being;
Amendment 23 #
Motion for a resolution
Recital A c (new)
Recital A c (new)
A c. whereas the Covid-19 pandemic had an extremely negative overall impact on the economic performance of the European Union, including dramatic and asymmetric social consequences;
Amendment 27 #
Motion for a resolution
Recital A b (new)
Recital A b (new)
A b. whereas the European Union and its Member States are committed to deliver on the Paris Agreement targets of keeping the increase in global average temperature to well below 2 °C above pre- industrial levels and to pursue efforts to limit the increase to 1.5 °C;
Amendment 33 #
Motion for a resolution
Recital B a (new)
Recital B a (new)
B a. whereas these challenges require a fiscal framework that ensures sufficient room for public and private investments;
Amendment 104 #
Motion for a resolution
Paragraph 3
Paragraph 3
3. Underlines that taxation and tax collection have shifted the tax incidence from wealth to income, from capital to labour income and consumption, from MNEs to SMEs, and from the financial sector to the real economy, thus becoming more regressive; observes with concern this shift in the tax burden from more mobile to less mobile taxpayers, resulting in a lower average tax burden for the very income-rich11 ; _________________ 11European Commission, ‘Tax policies in the European Union’ survey, 2020, https://ec.europa.eu/taxation_customs/busi ness/company-tax/tax-good- governance/european-semester/tax- policies-european-union-survey_en
Amendment 109 #
Motion for a resolution
Paragraph 4
Paragraph 4
4. Points out that technological progress and economic integration are making the taxpayers and tax bases of all types of tax increasingly mobile12 ; notes that this could reinforce the tendency to rely on immobile tax bases; highlights that under these circumstances, particularly when considering the freedom of capital and freedom of movement within the European Union, it is paramount to establish harmonised rules that provide more tax certainty and contribute to a level playing field; _________________ 12European Commission, ‘Tax policies in the European Union’ survey, 2020, https://ec.europa.eu/taxation_customs/busi ness/company-tax/tax-good- governance/european-semester/tax- policies-european-union-survey_en
Amendment 121 #
Motion for a resolution
Paragraph 5 a (new)
Paragraph 5 a (new)
5 a. Regrets that the current tax system still favours a linear supply chain by failing to provide sufficient incentives to better resource and waste management, recycling, re-usage and refurbishment; underlines that taxation plays a key role in ensuring our transition towards a circular economy and more sustainability; welcomes, in that regard, taxes on non- recycled plastic packaging waste and encourages similar alternatives;
Amendment 123 #
Motion for a resolution
Paragraph 5 b (new)
Paragraph 5 b (new)
5 b. Observes that the European Union managed to reach its emission reductions target for 2020; notes that reaching the targets under discussion for 2030 and 2050 requires more ambition, including in the field of taxation; stresses the importance of tax policy in reducing greenhouse gas emissions, particularly in the phasing-out of fossil fuels;
Amendment 127 #
Motion for a resolution
Paragraph 5 c (new)
Paragraph 5 c (new)
5 c. Clarifies that the introduction of environmental taxes must lead to a more socially just tax system; stresses that any regressive effects of the new taxes requires adequate compensation measures, including at the European level;
Amendment 150 #
Motion for a resolution
Paragraph 8
Paragraph 8
8. Notes with concern that the impact of the COVID-19 pandemic is highly regressive, with the poorest households being the most severely hit14 ; reminds that an inclusive and sustainable economic recovery is a priority; regrets that large companies that realise excess profits, such as e-commerce businesses and wealthy individuals who realise significant capital gains through speculation, are often undertaxed; notes the growing discussion regarding how taxation can mitigate the negative impacts of the extreme accumulation of wealth and profits; _________________ 14OECD, ‘Tax and Fiscal Policy in Response to the Coronavirus Crisis: Strengthening Confidence and Resilience’, 19 May 2020,https://www.oecd.org/ctp/tax- policy/tax-and-fiscal-policy-in-response- to-the-coronavirus-crisis-strengthening- confidence-and-resilience.htm
Amendment 159 #
Motion for a resolution
Paragraph 8 b (new)
Paragraph 8 b (new)
8 b. Reminds that digitalisation remains a main challenge for tax systems; notes that the outcome of the OECD international tax negotiations may provide a proper solution; welcomes the Commission’s commitment to put forward a proposal for a digital levy in case the OECD negotiations fail to provide an adequate outcome in the near future;
Amendment 161 #
Motion for a resolution
Paragraph 8 d (new)
Paragraph 8 d (new)
8 d. Encourages the European Commission to study the tax revenue loss of not having a common withholding tax on dividends, interest and royalties in the European Union; expects the Commission to assess the results and, if adequate, put forward a legislative proposal;
Amendment 183 #
Motion for a resolution
Paragraph 11
Paragraph 11
11. Warns that national budgets cannot rely on environmental taxes alone, as some of these revenues will fall as environmental harm decreases over time; calls on Member States to develop holistic tax reforms that safeguard long-term fiscal sustainability, shifting taxation from labour to not only pollution but also capital and wealth16 ; highlights that such options would dramatically benefit from a coordinated approach that prevents capital flight and the erosion of each country's tax base; _________________ 16European Commission, ‘Tax policies in the European Union’ survey, 2020, https://ec.europa.eu/taxation_customs/busi ness/company-tax/tax-good- governance/european-semester/tax- policies-european-union-survey_en
Amendment 211 #
Motion for a resolution
Paragraph 13 b (new)
Paragraph 13 b (new)
13 b. Stresses that tackling tax fraud and tax crimes is paramount to ensure a fair tax system; takes note of previous reports by the European Parliament which called for an ambitious review of the Anti-Money Laundering and Counter Terrorist Financing framework;
Amendment 240 #
Motion for a resolution
Paragraph 16 b (new)
Paragraph 16 b (new)
16 b. Encourages the Commission to put forward an ambitious carbon border adjustment mechanism (CBAM); highlights that this tool is paramount to prevent carbon leakage and promote sustainable jobs and sustainable industrial production; reminds that the CBAM must be WTO-compatible even if it means not being designed as a taxation measure;
Amendment 247 #
Motion for a resolution
Paragraph 17 a (new)
Paragraph 17 a (new)
17 a. Encourages the Commission to put forward all the legislative initiatives for taxation, including all mentioned new own-resources, as established in the Interinstitutional Agreement on budgetary cooperation of 16 December 2020;