9 Amendments of Ondřej KOVAŘÍK related to 2022/2146(INI)
Amendment 110 #
Motion for a resolution
Paragraph 1 a (new)
Paragraph 1 a (new)
1a. Underlines that EU Member States have a full responsibility for proper tax collection and they are entitled to decide on their own tax systems;
Amendment 111 #
Motion for a resolution
Paragraph 1 b (new)
Paragraph 1 b (new)
1b. Highlights that well-functioning tax systems and national tax administrations play a key role in tax collection and that sustainable tax revenue in the Member States´ public budgets is important in the current challenging economic climate;
Amendment 159 #
Motion for a resolution
Paragraph 7
Paragraph 7
7. Calls on the Commission to present an overall evaluation of actions taken on corporate taxation since 2011 and to immediatelywith the aim to ease the burden on businesses by invoking a regulatory moratorium and to delaying those tax acts that would unnecessarily increase costs for businesses already under strain; calls on the Commission to carry out competitiveness checks for new legislative tax proposals, as requested by the European Council for all new proposals on 22 March 2023;
Amendment 162 #
7. Calls on the Commission to present an overall evaluation of actions taken on corporate taxation since 2011 and to immediately ease the burden on businesses by invoking a regulatory moratorium and delaying those tax acts that would unnecessarily increase costs for businesses already under strain; calls on the Commission to carry out competitiveness checks for new legislative tax proposals, as requested by the European Council for all new proposals on 22 March 2023, and to ensure that the submission of any new proposal, if necessary, is essential for the smooth functioning of the single market ;
Amendment 173 #
Motion for a resolution
Paragraph 9
Paragraph 9
9. Takes note of the renewed debate on tax incentives following the US Inflation Reduction Act; calls on the Commission to allow fornalyse experimentation with tax credits; insists, nevertheless, that all decisions should be taken in a coordinated manner to preserve the functioning of the single market;
Amendment 180 #
Motion for a resolution
Paragraph 10
Paragraph 10
10. Calls on the Member States to consider engageing in policies of full expensing for capital investments and to make capital allowance provisions permanent in order to improve real investments and to assist Europe’s competitiveness;
Amendment 208 #
Motion for a resolution
Paragraph 13
Paragraph 13
13. Observes that, in addition to coping with a volatile business environment and an increasing number of EU tax directives, companies are focusing their financial and human resources on applying the Pillar Two rules; calls on the Commissioninvites the Commission to assess effectiveness and impact of the Pillar Two rules, namely in the context of expected aims, cost-benefits analysis, fight against tax evasion and avoidance, fair tax competition and higher tax revenue, and thus to give companies breathing space and enough time to prepare for the possible new BEFIT rules;
Amendment 239 #
Motion for a resolution
Paragraph 16
Paragraph 16
16. WelcomNotes the Commission’s plan to work on a BEFIT proposal, expected in the third quarter of 2023, with a view to designing a new and single EU corporate tax rulebook, based on a fair, comprehensive and effective formulary apportionment and a common tax base of income taxation for businesses, which will provide clarity and predictability for companies and the intention to provide clarity and predictability for companies, especially those operating cross-border; stresses that any such proposal must not over-step or undermine agreements reached or discussions ongoing at the global level; reiterates that agreements on corporate tax frameworks are most effective when reached at a global level;
Amendment 241 #
Motion for a resolution
Paragraph 16
Paragraph 16
16. Welcomes the Commission’s plan to work on a BEFIT proposal, expected in the third quarter of 2023, with a view to designing a new and single EU corporate tax rulebook, based on a fair, comprehensive and effective formulary apportionment and a common tax base of income taxation for businesses, which wil. In this context, calls on the Commission to ensure that the new proposal provides clarity and predictability for companies;