BETA

10 Amendments of Zdzisław KRASNODĘBSKI related to 2016/2038(INI)

Amendment 59 #
Motion for a resolution
Recital E a (new)
Ea. whereas tax policy in the field of direct taxation falls within the competence of the Member States, which may decide to partially harmonise tax rules at EU level where they consider this to have an impact on the functioning of the internal market;
2016/06/02
Committee: TAX2
Amendment 61 #
Motion for a resolution
Recital E b (new)
Eb. whereas the goal is to ensure that the measures introduced are as effective as possible, but also for the Member States to be left an appropriate degree of flexibility in implementing the adopted solutions in accordance with the principle of proportionality;
2016/06/02
Committee: TAX2
Amendment 164 #
Motion for a resolution
Paragraph 1
1. Reiterates the conclusions of its resolution of 25 November 2015;deleted
2016/06/02
Committee: TAX2
Amendment 182 #
Motion for a resolution
Paragraph 3
3. Urges the Commission to come forward with a proposal for a common corporate consolidated tax base (CCCTB) which would provide a comprehensive solution to harmful tax practices within the Union; believes that the consolidation of the CCCTB is essential and is becoming increasingly urgent; calls on the Member States to promptly reach an agreement on this and to swiftly implement it;deleted
2016/06/02
Committee: TAX2
Amendment 205 #
Motion for a resolution
Paragraph 4 a (new)
4a. Stresses that the above-mentioned Proposal for a Directive amending Directive 2013/34/EU as regards disclosure of income tax information by certain undertakings and branches should be subject to thorough analysis and, where appropriate, certain provisions should be clarified, in particular on issues such as: exempting banking sector undertakings from the proposed provisions, analysing the connections with the Proposal for a Directive amending Directive 2011/16/EU on the mandatory automatic exchange of information in the field of taxation, the introduction of a so- called list of non-cooperative jurisdictions, the role of the statutory auditor and the possibility of extending to subsidiaries and branches the obligation to publish the report of the ultimate parent undertaking at the highest level outside the EU, which, directly under EU rules, cannot be required to draw up such a report on the issue of taxes;
2016/06/02
Committee: TAX2
Amendment 219 #
Motion for a resolution
Paragraph 6 a (new)
6a. Notes that some of the solutions in connection with the automatic exchange of information may need to be clarified, particularly in areas relating to ICT infrastructure, the scope of information on the CbC form and exclusion from the safeguard clause;
2016/06/02
Committee: TAX2
Amendment 288 #
Motion for a resolution
Paragraph 14 a (new)
14a. Considers it necessary to clarify the criteria for blacklisting a particular jurisdiction;
2016/06/02
Committee: TAX2
Amendment 308 #
Motion for a resolution
Paragraph 16
16. Recommends introducing an EU- widethe principle of a withholding tax, in order to ensure that profits generated within the Union are taxed at least once before leaving it; notes that such a proposal should include a refund system to prevent double taxation;
2016/06/02
Committee: TAX2
Amendment 433 #
Motion for a resolution
Paragraph 35
35. Calls on the Commission, in case of an unsatisfactory response on the part of the Member States, to present a legislative proposal to incorporate the Code of Conduct Group into the Community method;deleted
2016/06/02
Committee: TAX2
Amendment 457 #
Motion for a resolution
Paragraph 38
38. Calls for the creation of a new Union Tax Policy Coherence and Coordination Centre to guarantee the proper and coherent functioning of the single market and the implementation of international standards; believes that this new body should be in charge of monitoring Member States’ tax policies at Union level, of ensuring that no new harmful tax measures are implemented by Member States, of monitoring compliance of Member States with the common Union list of uncooperative jurisdictions, of ensuring and fostering cooperation between national tax administrations (e.g. training and exchange of best practices), and of initiating academic programmes in the field; believes that by doing so this Centre could help prevent new tax loopholes emerging thanks to uncoordinated policy initiatives between Member States, and counteract tax practices and standards that would upset, obstruct or interfere in the proper functioning and rationale of the single market; considers that the Centre could benefit from the pooling of expertise at Union and national level, so as to reduce the burden on the taxpayer;deleted
2016/06/02
Committee: TAX2