Activities of Angel DZHAMBAZKI related to 2016/0337(CNS)
Legal basis opinions (0)
Amendments (3)
Amendment 26 #
Proposal for a directive
Recital 1
Recital 1
(1) CWhile companies which seek to do business across frontiers within the Union encounter serious obmay in certain circumstancles and market distortions owing to the existence and inteencounter administraction of 28 disparate corporate tax systems. Furthermore, tax planning structures have become ever-more sophisticated over time, as they develop across various jurisdictions and effectively take advantage of the technicalities of a tax system or of mismatches between two or more tax systems for the purpose of reducing the tax liability of companies. Although those situations highlight shortcomings that are completely different in nature, they both create obstacles which impede the proper functioning of the internal market. Action to rectify those problems should therefore address both types of market deficienciesve obstacles, corporate taxation of Member States remains a matter for Member States to determine. In this regard, underlines the importance of respect for the principle of subsidiary in tax matters and draws attention to the formal objections submitted by several national parliaments including Ireland, Sweden, Denmark, Malta, the Netherlands and Luxembourg concerning subsidiarity infringements in relation to corporate tax harmonisation throughout the EU.
Amendment 45 #
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 750 000 000 (or equivalent in domestic currency) during the financial year preceding the relevant financial year;
Amendment 60 #
Proposal for a directive
Article 71 – paragraph 1 – subparagraph 1
Article 71 – paragraph 1 – subparagraph 1
Member States shallwho opt in may adopt and publish, by 31st December 2018 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.