Activities of Luděk NIEDERMAYER related to 2020/2254(INL)
Plenary speeches (1)
Fair and simple taxation supporting the recovery strategy (debate)
Reports (1)
REPORT with recommendations to the Commission on fair and simple taxation supporting the recovery strategy (EP follow-up to the July Commission’s Action Plan and its 25 initiatives in the area of VAT, business and individual taxation)
Amendments (17)
Amendment 26 #
Motion for a resolution
Recital E
Recital E
E. whereas current international corporate tax rules are no longer suitable in the context of digitalisation and globalisation of the economy; whereas developments of digitalisation create a challenge in terms of traceability of economic operations and taxable events, especially when these operations are cross-border or take place outside the Union;
Amendment 32 #
Motion for a resolution
Recital G
Recital G
G. whereas increased transparency in the area of corporate taxation can improve tax collection and is also necessary to strengthen fair competitiveness in the single market, which will make the work of tax authorities more efficient; whereas the use of technology and digitalisation focused on a more efficient use of the available data can support efficiency and transparency of tax authorities and reduce the costs of compliance and increase the trust of the public; points out that progress made with digitalisation for both taxpayers and tax authorities opens alternatives on how to systematically address certain tax fraud;
Amendment 54 #
Motion for a resolution
Paragraph 4
Paragraph 4
4. Recalls that any tax measures, temporary or not, should foster and not hamper the competitiveness of European businesses; stresses that the reporting requirements should not generate higher administrative costs for economic actors, notably for small and medium-sized enterprises (SMEs); notes that to effectively address lost tax revenues, better quality and possible higher quantities of data may be needed, but only data effectively used, and collected; insists on the principle that any data gathered by the tax authorities from the taxpayers must be provided to the Member States only once, with utmost security, should be collected and respect for data protection laws; notes that data should aim to simplify various obligations of taxpayers, while artificial intelligence (AI) and various softwares should be used to maximise the effectiveness of the use of data;
Amendment 61 #
Motion for a resolution
Paragraph 4 a (new)
Paragraph 4 a (new)
4 a. Underlines that diversity of the Member States tax regulations constitutes a cumbersome challenge, particularly for SMEs and start-ups operating or willing to start trading in the Single Market, having to cope with up to 27 different tax systems. Due care should be devoted to higher compliance costs sustained by SMEs, compared to larger businesses; notes that the European Commission has estimated that tax compliance costs for large companies taxes amount to about 2% of their income, whereas for SMEs the estimate is about 30%; stresses that SMEs should not be further penalised by the financial burden associated with operating under different national systems and the benefits of the single market should be easily accessible;
Amendment 69 #
Motion for a resolution
Paragraph 5
Paragraph 5
5. Is of the opinion that better estimates of overall tax losses in the Union are essential for efficient proposals on ways to effectively reduce tax losses; notes that data on overall tax losses should be further analysed and compiled;
Amendment 111 #
Motion for a resolution
Paragraph 10 a (new)
Paragraph 10 a (new)
10 a. Underlines that the current VAT system remains fragmented triggering a significant administrative burden on firms, in particular for cross-border operations and SMEs, which reduces benefits of existence in the single market and also imposes costs for Member States through possible revenue losses;
Amendment 117 #
Motion for a resolution
Paragraph 10 b (new)
Paragraph 10 b (new)
10 b. Welcomes the proposal of a single VAT registration aiming at simplification of tax compliance, specifically in reducing uncertainty in the single market and costs for cross-border operations, through a continued extension of the One Stop Shop, similar to the e-commerce package;
Amendment 120 #
Motion for a resolution
Paragraph 10 c (new)
Paragraph 10 c (new)
10 c. Calls on the Commission to analyse and investigate the possibilities of using technology, AI and different software by applying it to real or near time VAT reporting in B2B transactions, with consideration to data protection and confidentiality; notes that the best result will be achieved if the data analysis tools are introduced and implemented within the Union single market or the standards for such reporting are set across the Union simultaneously;
Amendment 122 #
Motion for a resolution
Paragraph 10 d (new)
Paragraph 10 d (new)
10 d. Calls on the Commission to take steps towards a more efficient use of the Transaction network analysis (TNA) tool and focus on the quality of data provided, as it represents a key tool in tackling VAT fraud. In order to do so, the Commission should review how the TNA tool is used by the Member States and assist them in introducing guidance for best practices. In order to reduce compliance costs for taxpayers, data provided should be generated by an automated digitalised system of reporting data from the taxpayer to tax authorities1a (for example by e-invoicing system referred to in annex); _________________ 1aProposal to consider abandoning the existing reporting and setting up a harmonised reporting system for cross- border transactions would allow to match transactions easier (as confirmed by the EPRS study).
Amendment 127 #
Motion for a resolution
Paragraph 11
Paragraph 11
11. Highlights that the current global tax environment is outdated, and can only be fully addressed on a global level; considers that awelcomes the multilateral agreement negotiated and agreed on the OECD/G20 Inclusive Framework on BEPS isand a unique opportunity to make international tax architecture more consistent with the development of the economy by further addressing the distortions of fair competition in the market, which was accentuated during the COVID-19 crisis and highlighted problems related to the taxing of large multinational enterprises (MNEs);
Amendment 132 #
Motion for a resolution
Paragraph 12
Paragraph 12
Amendment 148 #
Motion for a resolution
Paragraph 14
Paragraph 14
14. Welcomes the two-pillar agreement reached at the G7/G20 levels on the allocation of taxing rights and the application of a minimum effective tax rate of at least 15% on the global profits of MNEs; notes the need for effective implementation; calls on the Commission to make the necessary legislative proposals to implement the agreement into Union law as quickly as possible after the finalisation of the technical work on the OECD approach;
Amendment 171 #
Motion for a resolution
Paragraph 17 a (new)
Paragraph 17 a (new)
17 a. Emphasises that the implementation of the CCCTB (or a similar system) would bear a significant merit to reduce the scope for profit shifting by recourse of tax planning systems while decreasing compliance costs, in particular for cross-border economic operations;
Amendment 186 #
Motion for a resolution
Annex I – Part B – Recommendation B2 – paragraph 1
Annex I – Part B – Recommendation B2 – paragraph 1
The European Parliament calls on the Commission to reflect the experience and identify remaining gaps in the existing Council Directive (EU) 2017/1852 on tax dispute resolution mechanisms in the Union, in orderand propose an efficient way(s) to address the existing conflicts and uncertainties regarding residency for both natural and corporate persons, causing risks of double taxation. The regime set out in the Directive must ensure the time limitmust ensure time limits, reflecting the problems caused by dispute to taxpayers for obtaining a decision, which will be legally binding and enforced. The analyses should be done in 2022, andGiven the changes in the post-COVID economy, including a move to remote working, the Commission should as soon as possible change of Directive presented in 2023assess if current legislation is sufficient to reduce the risks of double taxation for taxpayers and, if appropriate, carry out a revision of the Directive, or alternatively, propose new measures. It is also noted the Directive lacks visibility and more should be done by the Commission to ensure citizens are aware that this mechanism is available.
Amendment 194 #
Motion for a resolution
Annex I – Part C – Recommendation C2 – paragraph 1 – indent 1
Annex I – Part C – Recommendation C2 – paragraph 1 – indent 1
- Relaunch the initiative of the definitive regime as the most natural and efficient way to address VAT tax fraud, costing a significantly large yearly loss;
Amendment 198 #
Motion for a resolution
Annex I – Part C – Recommendation C2 – paragraph 1 – indent 3
Annex I – Part C – Recommendation C2 – paragraph 1 – indent 3
- Design and propose a standard for online reporting of data for (at leastin first instance) cross-border Union trade, preferably by using data from e-invoicing (or from an alternative, but keeping the principle that the data must be provided once), including efficient and highly secure centralised/decentralised data processing for detection of fraud. The data will replace all existing reporting requirements in this area, and cause the overall costs of compliance to be reduced, notably for SMEs. Data collected should be used with due respect for confidentiality, and with consideration of all relevant data protection laws. Use of blockchain (or alternative) technology can be considered and schemes based on common Union standards could be operated by private suppliers.
Amendment 206 #
Motion for a resolution
Annex I a (new)
Annex I a (new)