10 Amendments of Ondřej KOVAŘÍK related to 2023/2058(INI)
Amendment 9 #
Motion for a resolution
Recital A
Recital A
A. whereas the economic recovery and the climate crisis increase the need to mobilise more resources and re-evaluate current taxation policies in the Member Statesto improve tax collection;
Amendment 79 #
Motion for a resolution
Paragraph 2
Paragraph 2
2. Notes with concern that the impacts of the COVID-19 pandemic, the subsequent energy-price shock and inflation are highly regressive, with the poorest households being hit the hardest; observes that effective tax rates rose significantly for families with children, particularly at lower income levels10 ; notes with concern that gender inequality worsened during the pandemic; and regrets that the recent crises have also significantly affected the EU SMEs; _________________ 10 OECD, ‘Double blow for workers as inflation drives real wages down and labour taxes up’, 25 April 2023.
Amendment 84 #
Motion for a resolution
Paragraph 3
Paragraph 3
3. Observes that COVID-19 financial aid in the form of tax deductions and tax credits helped many companies to overcome the negative consequences of the COVID-19 crisis, however, had a limited impact on those in the greatest need, such as the unemployed, students, pensioners, unreported workers and part- time workers;
Amendment 90 #
Motion for a resolution
Paragraph 4
Paragraph 4
4. Observes with concern that inflation has been partially driven by some companies increasing their profit margins, with, for example, Maersk’s annual pre-tax income soaring from USD 967 million in 2019 to USD 30.2 billion in 2022; and at the same time notes with concern that a number of the EU companies, namely SMEs, as well as households, have been suffering from high inflation;
Amendment 98 #
Motion for a resolution
Paragraph 5
Paragraph 5
5. Regrets the fact thatIs of the view that MNEs that realise excess profits in times of crisis and wealthy individuals who realise significant capital gains through speculation are often undertaxed; notes that a number of EU companies, namely SMEs, have had to cease their operation as a consequence of crisis;
Amendment 125 #
Motion for a resolution
Paragraph 9
Paragraph 9
9. Considers that, in light of the many crises faced by the Member States, the EU should seize the opportunity to carry out a full-scale and holistic analysis of its tax systemsestablish a robust legal framework with clear rules so that Member States can quickly introduce necessary tax measures and subsequently abolish once not necessary, in order to respond more effectively to future crises and to avoid a lengthy approval procedure;
Amendment 132 #
Motion for a resolution
Paragraph 10
Paragraph 10
10. Calls on the Commission to launch a comprehensive evaluation followed by an action plan on important areas for reform in order to strengthening the Member States’ tax systems, where appropriate, by making them future and crisis proof, including through the simplification of their national tax systems; calls for the Commission to come forward with a tax proposal under Article 116 of the Treaty on the Functioning of the European Union to solve specific tax distortions in the Member States;
Amendment 147 #
Motion for a resolution
Paragraph 12
Paragraph 12
12. Highlights that environmental taxes and well-designed incentives have the potential to both cover the need for additional revenues and support a carbon- free economy; calls on the Member States to finally agree on the proposed revision of the Energy Taxation Directive,11 taking into account the needs of individual Member States; _________________ 11 Commission proposal of 14 July 2021 for a Council directive restructuring the Union framework for the taxation of energy products and electricity (COM(2021)0563).
Amendment 150 #
Motion for a resolution
Paragraph 12 a (new)
Paragraph 12 a (new)
12a. Notes that in current challenging economic climate, the sustainable tax revenue is crucial; highlights the need to focus on reduction of tax frauds and evasion, especially in the area of indirect taxation; calls on the Member States to use the current tools more effectively or to introduce the new ones in order to eliminate fraudulent practices as much as possible;
Amendment 164 #
Motion for a resolution
Paragraph 13 a (new)
Paragraph 13 a (new)
13a. Takes the view that, as the recent crisis have clearly shown that not all companies or citizens are harmed in the same way, the targeted tax policy can deliver better results than a more general approach, and that tax measures taken by Member States should in future be targeted at those who really need them;