Activities of Daniele VIOTTI related to 2017/2053(INI)
Plenary speeches (1)
The next MFF: Preparing the Parliament’s position on the MFF post-2020 - Reform of the European Union’s system of own resources (debate) IT
Shadow reports (1)
REPORT on reform of the European Union’s system of own resources PDF (658 KB) DOC (110 KB)
Amendments (47)
Amendment 2 #
Motion for a resolution
Recital D
Recital D
D. whereas between 1988 and 2014 the share of own resources (traditional and TVA-based own resources) decreased from 85 % to 23 %of the EU budget and the share of the GNI-based resource has significantly increased over the yearsfrom 11 % to 69 %, and todayhus represents today the largest source of revenue of the EU budget; whereas the GNI-based contribution currently accounts for some 69 % of the EU budget, the VAT resource for around 12 %, the traditional own resources (customs duties, agricultural duties and sugar and isoglucose levies) for around 13 % and the remaining percentage is covered by other revenue, including taxes paid by EU staff or fines paid by companies in breach of competition laws;
Amendment 3 #
Motion for a resolution
Recital E
Recital E
E. whereas, since the introduction in 1984 at the Fontainebleau European Council of the British rebate, whereby 66 % of the UK’s net contribution is reimbursed, regrettably various other rebates and correction mechanisms have been progressively introduced in order to address the so-called ‘operating budgetary balances’ of certain Member States; whereas such corrections may concern principally either a reduction on the financpolitical shortcomings of certain Member States using of the UK correction, or a gross reduction in the annual GNI contributionEU budget;
Amendment 5 #
Motion for a resolution
Recital G
Recital G
G. whereas in 2011 the Commission put forward an ambitious legislative package on own resources10 , presented jointly with the 2014-2020 MFF proposals, with a view to achieving the simplification of Member States’ contributions, the introduction of new own resources – a reformed VAT and a Financial Transaction Tax (FTT) – and the reform of correction mechanisms; whereas these proposals were not taken on board by the Council; _________________ 10 COM(2011)0510completely ignored by the Council;
Amendment 7 #
Motion for a resolution
Recital H
Recital H
H. whereas, as a result of the 2014- 2020 MFF negotiations, a High Level Group on Own Resources (HLGOR) was established, including representatives of all three main EU institutions and chaired by Mario Monti; whereas in December 2016 the HLGOR presented its final report and recommendations, which represent the basishave been duly taken into account for the elaboration of Parliament’s position as set out in the present report; highlights that the final report was adopted by all of its members, including by the members appointed by the Council;
Amendment 9 #
Motion for a resolution
Paragraph 1
Paragraph 1
1. Notes that the Commission will present its proposals on the post-2020 MFF by May 2018; expectrequires that the future MFF proposed by the Commission will include ambitious proposals to revise the Own Resources Decision and all related legislative acts, as well as to introduce new own resources; underlines that both the expenditure and the revenue side of the next MFF will be treated as a single package in the upcoming negotiations between the Council and Parliament;
Amendment 11 #
Motion for a resolution
Paragraph 2
Paragraph 2
2. Presents this report in order to express its position on the main elements of the reform of the EU’s system of own resources, including the composition of a basket of new own resources, as well as the elements of the current system that should remain in place; expects thatcalls on the Commission willto take due account of Parliament’s position in the preparation of itsing the legislative proposals on the EU’s own resources legislative package; is convinced of the imperative need to make significant progress on the revenue side of the EU budget, in order to facilitate an agreement on the next MFF, which should be ambitious in scope and presented together with the MFF proposals; stresses that both the expenditure and the revenue side of the next MFF will be treated as a single package in the upcoming negotiations, and that no agreement will be reached on the MFF without corresponding headway being made on own resources;
Amendment 13 #
Motion for a resolution
Paragraph 4
Paragraph 4
4. Recalls that Article 310 TFEU stipulates that ‘the revenue and expenditure shown in the budget shall be in balance’; notes, accordingly, that the revenue should cover the totality of expenditure, as adopted every year by the budgetary authority; stressnotes that the EU budget cannot run an annual deficit or be financed byneither Article 310 TFEU nor any other legislative provision forbid the recourse to borrowing money on the financial markets to finance EU policies;
Amendment 14 #
Motion for a resolution
Paragraph 6
Paragraph 6
Amendment 15 #
Motion for a resolution
Paragraph 7
Paragraph 7
7. Recalls that the Treaty of Lisbon introduced new provisions regarding the implementing legislation on own resources, providing for the possibility of the Council adopting a regulation by qualified majority after obtaining the consent of Parliament; regrets, however, that several implementing provisions, especially those relating to the calculation of the GNI resources, still remain in the ORD; therefore calls for a smoother adoption procedure of the ORD, which shall be adopted under the ordinary legislative procedure, implying qualified majority voting within Council and co-decision with Parliament; recalls that according to Article 48(7), TEU the European Council may adopt a decision allowing for acts not falling under the ordinary legislative procedure to still be processed under such procedure, which remains far more democratic and open; calls on the European Council to trigger such a mechanism without any delay;
Amendment 18 #
Motion for a resolution
Paragraph 9
Paragraph 9
9. Stresses that the current system of own resources is highly complex, non- transparent and totally incomprehensible to the EU citizens; points in particular to the opacity of the calculations relating to the national rebates and correction mechanisms which apply to the system of own resources or the statistical VAT-based resource; stresses, moreover, that this system is not subject to any effective parliamentary control at EU level and in essence lacks democratic legitimacy and accountability;
Amendment 21 #
Motion for a resolution
Paragraph 10
Paragraph 10
10. Underlines that the way the system of own resources has evolved, gradually replacing genuine own resources by the so- called ‘national contributions’, places a disproportionate emphasis on net balances between Member States, thus largely ignoring the European added value; notereal contribution of the EU budget for the benefit to all Member States and citizens alike; regrets that the total share of national contributions to the EU budget, calculated either on the basis of GNI or as a percentage of the statistical VAT-based resource, represents around 83 % of total EU revenue;
Amendment 23 #
Motion for a resolution
Paragraph 11
Paragraph 11
11. Is convinced that the dominance of the GNI resource has reinforced the budgetary logic of ‘fairjuste retourn’ that has prevailed inmonopolized the debates in the Council, on both the revenue and expenditure sides of the EU budget; recallgrets, in this context, the introduction of the British rebate and a series of related drebates and other correction mechanisms on the revenue side, on the one hand, as well as the inability to agree on a sufficient level of appropriations for the EU budget in the annual budgetary procedure, on the other hand;
Amendment 24 #
Motion for a resolution
Paragraph 12
Paragraph 12
12. Considers, in particular, that the decision on the size of the annual EU budget is affected by financial considerations at national level and thatpolitical and financial factors internal to each MS, thus creating constraints on the budgetary negotiations often resultand ending in a zero- sum game between net payers and net beneficiaries in the Council; considers that, as a result, a number of EU policies that show the highest European added value are often the areas where cost savings are proposedagreement ;regrets that, as a result, cuts are proposed on some EU programmes ignoring the Union commitments, including the ones taken by Council; considers that national contributions to the EU budget as well as the contributions made by MS to co- finance EU programmes should not be taken into account when calculating the national spending deficit for compliance with the Maastricht criteria, thus facilitating the negotiations and improving the implementation of these programmes;
Amendment 31 #
Motion for a resolution
Paragraph 14
Paragraph 14
14. Is convinced, therefore, that the current system of own resources violates, in essence, the letter and the spirit of the Treaty; reiterates its long-standing position that an in-depth reform of EU resources is imperative in order to realign the financing of the EU budget with the requirements of the Treaty, notably Article 3 TEV, and the needs of the Union as a whole;
Amendment 33 #
Motion for a resolution
Paragraph 15
Paragraph 15
15. Underlines that the post 2020-MFF will need to ensure the proper financing of EU policies and programmes with a clear European added value, but also to provide additional means for addressing new challenges that have already been identified in fields such as growth and jobs, competitiveness, cohesion, innovation, migration, security and defence, but also to comply with the Member States’ current and future commitments;
Amendment 39 #
Motion for a resolution
Paragraph 16
Paragraph 16
16. Stresses, moreover, the need to avoid the shortcomings of the current MFF and to provide from the outset for a level of resources that will enable the Union to respond effectively to unforeseen events or crises that may occur during the period of the next financial framework; ; recalls the need to solve the recurrent problem of lacking sufficient payment appropriations in the annual budgetary procedure and the necessity to endow coherence between the revenue and the expenditure in the EU budget in order to allow the Union to pursue its policy agenda with adequate financing for its programmes and initiatives;;recalls the substantial mobilisation of the MFF flexibility provisions that was needed in order to confront the migration and refugunforeseen crisis aloneircumstances but also underfinanced programmes;
Amendment 44 #
Motion for a resolution
Paragraph 17
Paragraph 17
17. Expects that, without prejudice to the financial settlement, the consequences of the withdrawal of the UK from the EU will represent an important challenge also for the next MFF and all related budgetary decisions; considers that, ahead of a decision on the post-2020 MFF, options will need to be examined for bridging the ‘Brexit gap’ while excluding a decrease or redeployments in EU resources;
Amendment 50 #
Motion for a resolution
Paragraph 18
Paragraph 18
18. SupportsTakes note of the proposal made by the President of the Commission, Jean- Claude Juncker, for the creation of a specific line dedicated to the euro area within the EU budget, included in his ‘state of the union’ speech to the European Parliament and further developed in the Commission communication of 6 December 2017 on new budgetary instruments for a stable euro area within the Union framework;11 _________________ 11 COM(2017)0822
Amendment 51 #
Motion for a resolution
Paragraph 19
Paragraph 19
19. Favours, in order to provide stable finances at EU level, the establishment of a transparent, simpler, more predictable and fairer new system of own resources, building on elements of the current system where they have proved effective; considers that the reform of the system of own resources should be based on a series of guiding principles;
Amendment 55 #
Motion for a resolution
Paragraph 20
Paragraph 20
20. Stresses the need to link revenues to policy objectivesat EU policies and competences, as stated in the Treaties and secondary legislation, in particular to the single market, the energy union, and the environment, climate and transport policies; is convinced in this respect that the EU budget should focus on policies with real European added value, can generate new resources and should therefore be considered as revenue for the EU budget;
Amendment 58 #
Motion for a resolution
Paragraph 21
Paragraph 21
21. Underlines that new own resources cannot all be introduced at the same time, and points out the need for progressive implementation; suggests introducing in the first place less technically complex own resources whose collection is easily manageable at a reasonable cost, with this being followed by the gradual introduction of each additional new own resource, on the basis of a fixed timetable until all have reached cruising speedBelieves that a strong and comprehensive own resources system shall be put into place in order to allow the Union to carry on a fast track implementation mechanism leading to quick and efficient income generation;
Amendment 59 #
Motion for a resolution
Paragraph 22
Paragraph 22
22. ConsiderBelieves that the introduction of new own resources should have a dual purpose, i.e. first, to bring aboutwill allow the Member States to benefit from a substantial reduction inof the proporir nation ofal GNI-based contributions to the EU budget, thus creating savings for Member State budgets, and second, to enable the financing of an higher level of EU spending under the post-2020 MFF, also covering the gap resulting from the withdrawal of the UK; recalls in this context that the new own resources do not aim to increase the overall fiscal burden for the EU taxpayers and underpinning national budgets;
Amendment 62 #
Motion for a resolution
Paragraph 22 a (new)
Paragraph 22 a (new)
22 a. Considers that the introduction of new own resources should enable the financing of a higher level of EU spending under the post-2020 MFF, also covering the gap resulting from the withdrawal of the UK; recalls in this context that new own resources aim at reducing the overall fiscal burden for the EU citizens;
Amendment 64 #
Motion for a resolution
Paragraph 22 b (new)
Paragraph 22 b (new)
22 b. Expects the total share of GNI contributions to be reduced by 40% as a result of the revision;
Amendment 66 #
Motion for a resolution
Paragraph 23
Paragraph 23
23. Calls for the suppressionabolishment of all rebates and corrections, while so as to ensuringe fair treatment between Member States; underlines in this context that Brexit will mean that the UK rebate and the related ‘rebates on the rebate’ will become obsolete and cease to exist, whilthe reform of the statistical VAT-based own resource will become inevitable;
Amendment 71 #
Motion for a resolution
Paragraph 24
Paragraph 24
24. Considers that the traditional own resources, namely customs duties, agricultural duties and the sugar and isoglucose levies, constitute a reliable and genuine source of EU revenue, as they arise directly from the EU being a customs union and from the legal competences and common commercial policy linked to that; takes the view, therefore, that the traditional own resources should be retained as a source of revenue for the EU budget; considers that if the proportion of collection costsbelieves that, even though customs duties on imports from outside the EU constitute already an own resource, the 20 % retained by the Member States ias reduced, a bigger share of this revenue can be secured for the EU budgetcollection costs for the purpose of the management fees should be cancelled for the benefit of the EU own resources;
Amendment 76 #
Motion for a resolution
Paragraph 24 a (new)
Paragraph 24 a (new)
24 a. Calls for accounting the existing and future own resources such as VAT or custom duties, collected by a Member State on behalf of the EU, in a separate budgetary item in the national budget of the Member State which collects the revenue; deplores that OLAF repeatedly found severe cases of customs fraud in Member states which created a significant loss of income to the Union budget; points to the ECA special report 19/2017 on import procedures and is concerned that fraudsters will continue to find the ‘weakest link’ among Member states as their points of entry to the customs union, and that losses to the Union budget will continue even during the next MFF; calls on the Commission and the Member states to take the necessary measures to stop these activities that are damaging to the Union budget;
Amendment 81 #
Motion for a resolution
Paragraph 25
Paragraph 25
25. Acknowledges that the GNI-based contribution provides a reliable and stable source of revenue for the EU budget, and benefits from very strong support from a large majority of Member States; believes, therefore, that it should be preserved as a balancing and residual resource for the EU budget, which would put an end to the budgetary logic of ‘fair return’; stresses the need, in this context, to ensure that the GNI contribution is classified in the same manner in all national budgets, namely as revenue attributed to the EU and not as expenditure of national governments; believes that the reform should exclude the GNI-based contribution to the EU budget as well as national contributions to initiatives supported by co-financing with the EU from the deficit calculations under the Stability and Growth Pact, so as to encourage investment;
Amendment 86 #
Motion for a resolution
Paragraph 26
Paragraph 26
26. Recalls thatShares the view of the report of the High Level Group on Own Resources (HLGOR) proposes, according to which the following criteria toshall be taken into account for identifying potential new own resources: equity/fairness; efficiency; sufficiency and stability; transparency and simplicity; democratic accountability and budgetary discipline; focus on European added value; subsidiarity principle and fiscal sovereignty of Member States; and limiting political transaction costs;
Amendment 90 #
Motion for a resolution
Paragraph 30 a (new)
Paragraph 30 a (new)
30 a. welcomes the High Level Group’s proposal for its vision of the VAT-based own resource with the aim to make it simpler, to lower its administrative costs and to strengthen the link with EU VAT policy and actual VAT receipts;
Amendment 92 #
Motion for a resolution
Paragraph 31
Paragraph 31
31. SNotes the Commission Fair taxation package, “towards a Single EU VAT area” from 4 October 2017; supports an in-depth reform of the VAT system in the EU, which should aim at broadening the tax base, reducing the scope for fraud and compliance costs, and generating new revenue; considers that a fraction of such new revenue should be allocated to the EU budget;
Amendment 103 #
Motion for a resolution
Paragraph 37
Paragraph 37
37. Takes notes of the Commission’s proposals for a CCCTB, while recalling its request that this consolidated base be extended to as manyll companies as possiblefter a transition period; draws attention to the fact that current proposals for a CCCTB suggest also covering the digital economy; suggests, on the basis of these proposals, that the digital presence of a company shou1d be treated in the same way as the physical establishment thereofby defining and identifying a permanent digital establishment;
Amendment 109 #
Motion for a resolution
Paragraph 38 a (new)
Paragraph 38 a (new)
38 a. Considers that, drawing from the conclusions of the review of the CCCTB Directive, the Commission shall propose the terms and conditions to allocate a part of the tax revenues generated from the common consolidated corporate tax base to the budget of the European Union;
Amendment 114 #
Motion for a resolution
Paragraph 39 a (new)
Paragraph 39 a (new)
39 a. Is of the opinion that income stemming for the European Central Bank profits (ECB revenue made from issuing currency) and thus having a direct link to the EU monetary union, shall build a new own resource instead of being paid out to national treasuries;
Amendment 119 #
Motion for a resolution
Paragraph 40
Paragraph 40
40. NotWelcomes the efforts undertaken under enhanced cooperation by a group of 11 Member States with a view to establishing a tax on financial transactions, following the 2011 Commission proposal;
Amendment 121 #
Motion for a resolution
Paragraph 41
Paragraph 41
Amendment 123 #
Motion for a resolution
Paragraph 41 a (new)
Paragraph 41 a (new)
41 a. Urges the other MS to join urgently the a abovementioned group;
Amendment 129 #
Motion for a resolution
Paragraph 44
Paragraph 44
44. NotWelcomes the conclusions of the informal Council of finance ministers of 16 September 2017 calling for the development of new digital taxation rules, in response to the Four Finance Ministers’ letter requesting the Commission to examine ‘effective solutions based on the concept of establishing a so-called equalisation tax’ on the turnover generated in the EU by digital companies; notes the European Commission communication to the European Parliament and the Council of 21 September 2017 entitled "A fair and efficient tax system in the European Union for the Digital Single Market"; believes that the CCCTB offers the basis to address the tax challenges posed by the digital economy;
Amendment 130 #
Motion for a resolution
Paragraph 45
Paragraph 45
45. Agrees that the digital economy should have a modern and stable fiscal framework, in order to stimulate innovation, tackle market fragmentation and unfair competition, and enable all players to take advantage of the new equitable and balanced conditions; insists that digital platforms and companies should pay their fair share of taxes, where they generate their profits; points out, moreover, that it is essential to ensure tax securicertainty for business investment, to close the current gaps , and to prevent the emergence of new tax loopholes within the single market;
Amendment 134 #
Motion for a resolution
Paragraph 47
Paragraph 47
47. Calls, in principle, foInsists that a long-term solution is needed to answer these creation of a new own resource hallenges rather than quick fixes; believes therefore the Union budget to be levied on transactions in the digital economy; considers, however, that in view of the important ongoing negotiations at both EU and OECD level, it is too early to decide on the exact arrangements for the establishment of such a resourceat a digital permanent establishment nexus based on a significant and sustained digital presence in the CCCTB Directive would address the tax challenges that arise from the context of digitalisation; considers, however, the need to take into account ongoing negotiations at both EU and OECD level;
Amendment 139 #
Motion for a resolution
Paragraph 49
Paragraph 49
49. Confirms that the fight against climate change isand the transition towards a sustainable , circular, low carbon economy and the commonly agreed Energy Union targets are a major objective of EU policies;;
Amendment 142 #
Motion for a resolution
Paragraph 50
Paragraph 50
50. Reiterates its conviction that only common energy or environmental taxes at EU level can ensure fair competition among businesses and the proper functioning of the single market;; furthermore, believes that environmental taxes at EU level can be a en engine towards a more progressive and sustainable development model;
Amendment 144 #
Motion for a resolution
Paragraph 50 a (new)
Paragraph 50 a (new)
50 a. calls for a significant proportion of ETS auctioning revenues from Phase4 (2021) onwards to be considered as a new EU own resource; recalls that this option has been discussed in the HLGOR
Amendment 147 #
Motion for a resolution
Paragraph 51
Paragraph 51
51. Calls for the introduction of a carbon border adjustment tax own resource reflecting the form of import fees levied on goods manufactured in countries without domestic emission pricing systems of their owncarbon content of consumer goods sold in the single market, including goods imported into the single market such as a carbon border adjustment mechanism or a carbon added tax (CAT);
Amendment 149 #
Motion for a resolution
Paragraph 52
Paragraph 52
52. Underlines that a carbon border adjustment taxmechanism or a CAT, as a new own resource for the EU budget, should also have the effect of ensuring a level playing field in international trade and reducing the offshoring of production, while internalising the costs of climate change into the prices of imported goods; underlines that these proposals obtained the highest possible score in the parameters established by the HLGOR and are also totally in line with the criteria that should be met by new own resources;
Amendment 159 #
Motion for a resolution
Paragraph 54
Paragraph 54
Amendment 171 #
Motion for a resolution
Paragraph 61 a (new)
Paragraph 61 a (new)
61 a. Highlights that in 2016, assigned revenues to EU decentralised agencies such as fees and charges from industries and contributions from national budgets amounted to approximately EUR 1 billion, thereby providing a significant contribution to the Union budget; points to the ongoing study commissioned by the European Parliament Budgetary Committee on exploring ways to extend the scope of fee-financing; underlines that some agencies such as ACER, EBA, EIOPA, and ERA provide services to industries, but do not have the possibility to charge fees yet; asks the Commission to propose a consistent approach as regards fee-financing of agencies in the next MFF