5 Amendments of Marco ZANNI related to 2016/0337(CNS)
Amendment 92 #
Proposal for a directive
Recital 2
Recital 2
(2) To support the proper functioning of the internal market, the corporate tax environment in the Union should be shaped in accordance with the principle that companies pay their fair share of tax in the jurisdiction(s) where their profits are generated, providing for effective taxation mechanisms based on tangible data that is hard to transfer or conceal, such as revenue from sales and the number of employees. It is therefore necessary to provide for mechanisms that discourage companies from taking advantage of mismatches amongst national tax systems in order to lower their tax liability. It is equally important to also stimulate growth and economic development in the internal market by facilitating cross-border trade and corporate investment. To this end, it is necessary to eliminate both double taxation and double non-taxation risks in the Union through eradicating disparities in the interaction of national corporate tax systems. At the same time, companies need an easily workable tax and legal framework for developing their commercial activity and expanding it across borders in the Union. In that context, remaining cases of discrimination should also be removed.
Amendment 109 #
Proposal for a directive
Recital 4
Recital 4
(4) Considering the need to act swiftly in order to ensure a proper functioning of the internal market by making it, on the one hand, friendlier to trade and investment and, on the other hand, more resilient to tax avoidance schemes, it is necessary to divide the ambitious CCCTB initiative into two separate proposals. At a first stage, rules on a common corpo, while at the same time guarante tax base should be enacted, before addressing, at a second stage, the issue of consolidationeing that they enter into force simultaneously.
Amendment 202 #
Proposal for a directive
Article 2 – paragraph 1 – point c
Article 2 – paragraph 1 – point c
(c) it belongs to a consolidated group for financial accounting purposes with a total consolidated group revenue that exceeded EUR 7540 000 000 during the financial year preceding the relevant financial year;
Amendment 409 #
Proposal for a directive
Article 70 – paragraph 1 – subparagraph 1
Article 70 – paragraph 1 – subparagraph 1
Member States shall adopt and publish, by 31st December 20189 at the latest, the laws, regulations and administrative provisions necessary to comply with this Directive. They shall forthwith communicate to the Commission the text of those provisions.
Amendment 412 #
Proposal for a directive
Article 70 – paragraph 1 – subparagraph 2
Article 70 – paragraph 1 – subparagraph 2
They shall apply those provisions from 1st January 201920.