7 Amendments of Alfred SANT related to 2020/2254(INL)
Amendment 3 #
Motion for a resolution
Citation 20 a (new)
Citation 20 a (new)
— having regard to the resolution of the European Parliament on the implementation of the EU requirements for exchange of tax information: progress, lessons learnt and obstacles to overcome (2020/2046(INI)),
Amendment 15 #
Motion for a resolution
Recital B
Recital B
B. whereas a swift recovery requires a strong economic and fiscal policy response ensuring, inter alia: (i) an effective level playing field for businessetax payers, including less red tape to promote both domestic trade and trade within the Single Market, supported by a simple and more predictable tax environment; (ii) securing tax revenues for Member States to finance the recovery and reducboost investments that will support the reduction in the debt to GDP ratio and (iii) fair taxation of businesses and citizens, enhancing both trust in society and fair competition;
Amendment 28 #
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 aopportunities and challenges in terms of traceability of economic operations and taxable events;
Amendment 40 #
Motion for a resolution
Paragraph 1
Paragraph 1
1. Welcomes the Commission's Action Plan and supports its thorough implementation; observes that the majority of the 25 actions are related to VAT, which is appropriate due to the high level of revenue losses in the area of VAT; considers however that an impact assessment should be carried out, before presenting concrete legislative proposals to better apprehend the potential effects on taxpayers and businesse and the need to support business, especially SMEs;
Amendment 81 #
Motion for a resolution
Paragraph 7
Paragraph 7
7. Notes that the Union decision- making process is not promoting change, as tax policy is a national prerogative and subject to unanimity; recalls the existence of Article 116 TFEU; regrets that the current situation sometimes leads to an uneven or inconsistent application of tax regulations; calls on the Commission and the Member States to ensure more harmonised and consistent tax rules and their implementation, to protect the functioning of the single market and to assure the principle of “taxing where profit is generated”;
Amendment 103 #
Motion for a resolution
Paragraph 9
Paragraph 9
9. Observes that the current EU VAT system remains too complex, especially for SMEs, and vulnerable to fraud, while generating high compliance costs for economic operators8 ; notes that the different measures to tackle tax fraud are adopted in the Member States; recalls that the modernisation of the VAT system and the shift towards a more coherent VAT system across the Union should be addressed urgently9 ; _________________ 8As per the EPRS’ EAVA (September 2021), the VAT gap, including cross- border VAT evasion and fraud, could be estimated at around €120 billion in 2020, page 42. 9As per the EPRS' EAVA (September 2021), the estimated added value of the extended cooperation between the Member States plus the full implementation of the OSS could bring a reduction of est. €29 billion of the VAT gap, and a reduction of est. €10 billion in compliance costs for businesses, page 39.
Amendment 112 #
Motion for a resolution
Paragraph 10 a (new)
Paragraph 10 a (new)
10 a. Notes that the Commission, with the new proposals, should take into account the specific needs of SMEs and create a level playing field via requirements based on threshold when relevant;