Activities of Marco VALLI related to 2016/0107(COD)
Plenary speeches (1)
Disclosure of income tax information by certain undertakings and branches (debate) IT
Amendments (12)
Amendment 91 #
Proposal for a directive
Recital 9
Recital 9
(9) In order to ensure a level of detail that enables citizens to better assess the contribution of multinational undertakings to welfare in each Member State, the information should be broken down by Member State. Moreover, information concerning the operations of multinational enterprises should also be shown with a high level of detail as regards certain tax jurisdictions which pose particular challenges. For all other third country operations, the information should be given in an aggregate number.
Amendment 112 #
Proposal for a directive
Article 1 – paragraph 1 – point 2
Article 1 – paragraph 1 – point 2
Directive 2013/34/EU
Chapter 10 a – Article 48 b – paragraph 1 – subparagraph 1
Chapter 10 a – Article 48 b – paragraph 1 – subparagraph 1
Member States shall require the ultimate parent undertakings of large groups governed by their national laws and havingexceeding, on a consolidated net turnover exceedingannual basis, the thresholds in at least two of the three following categories: (a) balance sheet total: EUR 20 000 000; (b) net turnover: EUR 7540 000 000; (c) average number of employees during the financial year: 250, as well as large undertakings governed by their national laws that are not affiliated undertakings and having a net turnover exceedingwhich, on their balance sheet dates exceed at least two of the three following thresholds: (a) balance sheet total: EUR 7520 000 000; (b) net turnover: EUR 40 000 000; (c) average number of employees during the financial year: 250, to draw up and publish a report on income tax information on an annual basis.
Amendment 126 #
Proposal for a directive
Article 1 – paragraph 1 – point 2
Article 1 – paragraph 1 – point 2
Directive 2013/34/EU
Chapter 10 a – Article 48 b – paragraph 1 – subparagraph 2
Chapter 10 a – Article 48 b – paragraph 1 – subparagraph 2
The report on income tax information shall be made accessible to the public on the website of the undertaking on the date of its publication. published on a harmonised standard form which must be publicly available on the website of the undertaking on the date of its publication and translated into one of the working languages of the European Union.
Amendment 134 #
Proposal for a directive
Article 1 – paragraph 1 – point 2
Article 1 – paragraph 1 – point 2
Directive 2013/34/EU
Chapter 10 a – Article 48 b – paragraph 3 – subparagraph 1
Chapter 10 a – Article 48 b – paragraph 3 – subparagraph 1
Member States shall require the medium- sized and large subsidiaryultimate parent undertakings referred to in Article 3(3) and (4) which are governed by their national laws and controlled by an ultimate parent undertaking which hasexceeds, on a consolidated net turnover exceedingannual basis, the thresholds in at least two of the three following categories: (a) balance sheet total: EUR 20 000 000; (b) net turnover: EUR 7540 000 000; (c) average number of employees during the financial year: 250, and which is not governed by the law of a Member State, to publish the report on income tax information of that ultimate parent undertaking on an annual basis.
Amendment 155 #
Proposal for a directive
Article 1 – paragraph 1 – point 2
Article 1 – paragraph 1 – point 2
Directive 2013/34/EU
Chapter 10 a – Article 48 b – paragraph 5 – point a
Chapter 10 a – Article 48 b – paragraph 5 – point a
(a) the undertaking which opened the branch is either an affiliated undertaking of a group which is controlled by an ultimate parent undertaking not governed by the law of a Member State and which hasexceeds, on a consolidated net turnover exceedingannual basis, the thresholds in at least two of the three following categories: (a) balance sheet total: EUR 20 000 000; (b) net turnover: EUR 7540 000 000 or; (c) average number of employees during the financial year: 250; or is an undertaking that is not an affiliated one and which has a net turnover exceeding, on a consolidated annual basis, the thresholds in at least two of the three following categories: (a) balance sheet total: EUR 20 000 000; (b) net turnover: EUR 7540 000 000; (c) average number of employees during the financial year: 250
Amendment 177 #
Proposal for a directive
Article 1 – paragraph 1 – point 2
Article 1 – paragraph 1 – point 2
Directive 2013/34/EU
Chapter 10 a – Article 48 c – paragraph 2 – point b
Chapter 10 a – Article 48 c – paragraph 2 – point b
(b) the number of employees, specifying the number of regular employees and the number of temporary staff or employees on flexible contracts;
Amendment 186 #
Proposal for a directive
Article 1 – paragraph 1 – point 2
Article 1 – paragraph 1 – point 2
Directive 2013/34/EU
Chapter 10 a – Article 48 c – paragraph 2 – point b c (new)
Chapter 10 a – Article 48 c – paragraph 2 – point b c (new)
(bc) immovable property forming part of the assets;
Amendment 191 #
Proposal for a directive
Article 1 – paragraph 1 – point 2
Article 1 – paragraph 1 – point 2
Directive 2013/34/EU
Chapter 10 a – Article 48 c – paragraph 2 – point c a (new)
Chapter 10 a – Article 48 c – paragraph 2 – point c a (new)
(ca) the amount of gains and losses before tax;
Amendment 201 #
Proposal for a directive
Article 1 – paragraph 1 – point 2
Article 1 – paragraph 1 – point 2
Directive 2013/34/EU
Chapter 10 a – Article 48 c – paragraph 2 – point g a (new)
Chapter 10 a – Article 48 c – paragraph 2 – point g a (new)
(ga) public subsidies received and any donations made to politicians, political organisations or political foundations;
Amendment 213 #
Proposal for a directive
Article 1 – paragraph 1 – point 2
Article 1 – paragraph 1 – point 2
Directive 2013/34/EU
Chapter 10 a – Article 48 c – paragraph 3 – subparagraph 2
Chapter 10 a – Article 48 c – paragraph 3 – subparagraph 2
The report shall also present the information referred to in paragraph 2 of this Article separately for each tax jurisdiction which, at the end of the previous financial year, is listed in the common Union list of certain tax jurisdictions drawn up pursuant to Article 48g, unless the report explicitly confirms, subject to the responsibility referred to in Article 48e below, that the affiliated undertakings of a group governed by the laws of such tax jurisdiction do not engage directly in transactions with any affiliated undertaking of the same group governed by the laws of any Member Stateoutside the Union.
Amendment 217 #
Proposal for a directive
Article 1 – paragraph 1 – point 2
Article 1 – paragraph 1 – point 2
Directive 2013/34/EU
Chapter 10 a – Article 48 c – paragraph 3 – subparagraph 3
Chapter 10 a – Article 48 c – paragraph 3 – subparagraph 3
Amendment 258 #
Proposal for a directive
Article 1 – paragraph 1 – point 2
Article 1 – paragraph 1 – point 2
Directive 2013/34/EU
Chapter 10 a – Article 48 g – paragraph 2
Chapter 10 a – Article 48 g – paragraph 2
The Commission shall regularannually review the list and, where appropriate, am presendt it to take account of new circumstanceshe European Parliament.