4 Amendments of Alain LAMASSOURE related to 2018/0135(CNS)
Amendment 46 #
Proposal for a decision
Recital 7
Recital 7
(7) The European Single Market greatly benefits companies that operate in more than one Member State. However, the heterogeneity of tax systems across the Union creates an unfair advantage for companies that can avoid paying corporate taxes where they create value. The 2016 Commission proposals19 for a Common Corporate Tax Base and a Common Consolidated Corporate Tax Base address this unfairness by restoring a level playing field. The Own Resource should consist in applying a uniform call rate to the share of taxable profits attributed to each Member State pursuant to Union rules on Common Consolidated Corporate Tax Base. The Own Resource should only apply to the entities for whom the Union rules on the Common Consolidated Corporate Tax Base are mandatory. _________________ 19 COM (2016) 683 of 25.10.2016.
Amendment 58 #
Proposal for a decision
Recital 10
Recital 10
(10) It is necessary to avoid that Member States which benefit from corrections are confronted with a significant and sudden increase in their national contributions. It is therefore necessary to provide for temporary corrections in favour of Austria, Denmark, Germany, the Netherlands and Sweden by means of lump sum reductions to their Gross National Income-based contributions during a transitional period. Those corrections should be phased out by the end of 2025Following the conclusions of the High Level Group on Own Resources, it should be recalled that, when the UK withdraws from the Union, the UK correction will become obsolete. Consequently, all corrections linked to the financing of the UK correction should be immediately terminated after the UK’s withdrawal from the Union. The context of Brexit is also an occasion to consider the suppression of all other correction mechanisms granted to some Member States, which are no longer justified. This will allow to restore a perfect equality of treatment of Member States with regard to their contribution to the Union’s budget.
Amendment 76 #
Proposal for a decision
Article 2 – paragraph 1 – subparagraph 2
Article 2 – paragraph 1 – subparagraph 2
Amendment 81 #
Proposal for a decision
Article 2 – paragraph 1 – subparagraph 4
Article 2 – paragraph 1 – subparagraph 4