6 Amendments of Jakob von WEIZSÄCKER related to 2016/0336(CNS)
Amendment 117 #
Proposal for a directive
Recital 13 a (new)
Recital 13 a (new)
(13a) The Commission should create a new department in DG TAXUD to monitor Member States’ tax revenues after the implementation of the CCCTB. In this view, the Commission should increase the means of this DG. This new department should be mandated to give guidance to companies and Member States’ tax administrations.
Amendment 119 #
Proposal for a directive
Recital 13 b (new)
Recital 13 b (new)
(13b) As the High Level Group on Own Resources suggests, a part of the fiscal revenues gained from the common consolidated tax base can be used as an own resource for the Union budget, in order to proportionally reduce Member States’ contributions to the same budget. This should lead to a more effective way to levy taxes on exporting and multinational corporations, who benefit most from globalisation and the Single Market, and thus introduce a user-pays principle.
Amendment 121 #
Proposal for a directive
Recital 14 a (new)
Recital 14 a (new)
(14a) In order to create a level playing field and to eliminate tax competition conditions having a negative impact on the economic performance of the internal market and leading to a race to the bottom, minimum effective corporate tax rates should be introduced so as to optimise tax efficiency. Such a minimum effective tax rate would furthermore lead to the benefit of better comparing economic performance of Member States across the EU. The average EU top statutory corporate income tax rate is 22.5%, and in some Member States as low as 10%. The declining tendency of this rate should be reversed so as to avoid a race to the bottom. This directive therefore asks the Commission to come up with a legislative proposal for a minimum effective corporate tax rate at 18% in each Member State. Until such a legislation is in place, the Commission should publish statistics of the effective tax rates in Member States, distinguishing between the effective tax rates of SMEs and MNEs.
Amendment 246 #
Proposal for a directive
Article 44 – paragraph -1 (new)
Article 44 – paragraph -1 (new)
-1. No deductions shall be allowed to the extent that they would lead to an effective corporate tax rate lower than 18% on revenues, excluding exempt revenues.
Amendment 247 #
Proposal for a directive
Article 45 – paragraph 1
Article 45 – paragraph 1
The tax liability of each group member shall be the outcome of the application of the national tax rate to the apportioned share, adjusted in accordance with Article 44, and further reduced with the deductions provided for in Article 25. A minimum effective corporate tax rate shall be set at 18%.
Amendment 248 #
Proposal for a directive
Article 45 – paragraph 1 a (new)
Article 45 – paragraph 1 a (new)
The Commission shall put forward by 1 January 2019 a legislative proposal for a minimum effective corporate tax rate at 18% in each Member State, for the purpose of maximisation of tax efficiency, so as to make it possible to compare rates across the Union and which feeds into the Union own resources. This rate shall be applied after a phasing-in of five years in line with the convergence code.