Activities of Cora van NIEUWENHUIZEN related to 2014/2144(INI)
Plenary speeches (1)
Annual Tax report - Decision adopted on the Tax Transparency policy (debate) NL
Shadow reports (1)
REPORT on the Annual Tax Report PDF (195 KB) DOC (128 KB)
Amendments (20)
Amendment 22 #
Motion for a resolution
Recital D
Recital D
D. whereas many businesses, in particular multinationals, commonly structure their global tax position in a way that allows profit shifting towards lower tax jurisdictions or seek to secure preferential treatment to reduce their tax payments;
Amendment 42 #
Motion for a resolution
Paragraph 1
Paragraph 1
1. Welcomes the agreement on the Automatic Exchange of Information and the prospects for a swift implementation thereof; calls for tax agreements to be concluded also with third countries before 31 December 2014 and stresses that the exchange of information should not include information that can distort competition;
Amendment 57 #
Motion for a resolution
Paragraph 2 a (new)
Paragraph 2 a (new)
2a. Stresses the necessity to define the following terms: tax fraud, tax evasion, tax avoidance, aggressive tax planning, tax haven and tax gap;
Amendment 66 #
Motion for a resolution
Paragraph 3
Paragraph 3
3. Highlights that increased tax policy harmonisation would ensure that Member States’ tax policies support wider EU policy objectives as set out in the Europe 2020 strategy for smart, sustainable and inclusive growth, without prejudice that tax policy is a national competence;
Amendment 79 #
Motion for a resolution
Paragraph 4
Paragraph 4
4. Calls on the Commission to develop concrete proposals on how to tackle tax obstacles that hinder the cross-border activity of individuals and businesses in the Single Market, and to further develop tools that increase transparency on taxation rules and regulations that are in force both in the EU and in the MSs; stresses that since MNOs operate internationally, recommendations on a global scale, like the OECD recommendations, should be the starting point; underlines that the EU should not act solely if this influences the competitive position of European companies in a negative way;
Amendment 98 #
Motion for a resolution
Paragraph 7
Paragraph 7
7. Takes note of the joint statement of 6 May 2014 by 10 MSs on enhanced cooperation on the FTT and the progress of its implementation; calls on participating MSs to reach an agreement including derivative transactions by the end of 2014supports the idea that the financial sector should make a fair contribution to public finances, but does not support the implementation of the FTT, without prejudice that tax policy is a national competence;
Amendment 139 #
Motion for a resolution
Paragraph 10
Paragraph 10
10. Calls on the Commission to develop further initiatives to promote good governance in tax matters in third countries, to tackle aggressive tax planning and to address double (non-)taxation gaps;
Amendment 153 #
Motion for a resolution
Paragraph 13
Paragraph 13
13. Welcomes country-by-country (CbC) reporting to tax authorities; calls on the Commission to introduce as a next step CbC reporting for cross-border companies in all sectors and in all the countries in which they operate; ompanies that operate internationally; stresses that information should not become public if an impact assessment indicates that this will distort competition;
Amendment 164 #
Motion for a resolution
Paragraph 14
Paragraph 14
14. Requests that information exchange is extended to cross-border tax rulings to ensure that all companies operating in the EU fulfil their obligations in all MSs and enhance transparency; underlines the fact that the exchange of information should not distort competition;
Amendment 177 #
Motion for a resolution
Paragraph 15
Paragraph 15
15. Regrets that national reforms in the public sector have resulted in inadequate staffing and resource allocation to national tax administrations and tax audit authorities, without prejudice that tax policy is a national competence;
Amendment 184 #
Motion for a resolution
Paragraph 15 a (new)
Paragraph 15 a (new)
15a. Stresses that effective, efficient and legitimate national tax policies require that national tax authorities function properly (i.e. enforcement should be adequate); stresses that national tax authorities should exchange information on best practices in order to learn from each other;
Amendment 186 #
Motion for a resolution
Paragraph 15 b (new)
Paragraph 15 b (new)
15b. Stresses that legal certainty for taxpayers – through predictable behaviour of national tax authorities and politics – should remain a priority; points at the fact that rulings and tax arrangements are not harmful in itself, but that national tax authorities should communicate in a clear and unambiguous manner on which arrangements are acceptable and which are not;
Amendment 190 #
Motion for a resolution
Paragraph 16
Paragraph 16
16. Calls on the Commission to propose, and on MSs to agree on, a common EU position and a set of criteria for the definition of tax havens; recalls on the call for appropriate measures, including a public European blacklist of tax havens, by 31 December 2014Commission to publicly list the 22 member states having recourse to tax rulings according to President Juncker;
Amendment 200 #
Motion for a resolution
Paragraph 17
Paragraph 17
17. Calls for authorities to suspend or revoke the banking licences of financial institutions if they assist in tax fraud; stresses that tax fraud should already be covered by national criminal law;
Amendment 208 #
Motion for a resolution
Paragraph 18
Paragraph 18
18. Calls for stronger sanctions to prevent companies breaching EU tax standards in good governance regarding tax matters which cover transparency, exchange of information and fair tax competition, by refraining from granting EU funding and access to state aid or to public procurement to fraudulent companies;
Amendment 233 #
Motion for a resolution
Paragraph 20
Paragraph 20
20. Recalls Parliament’s plea24 for a strengthening of the economic governance framework; calls on the Commission and MSs to enhance the use of the European Semester by integrating the EU tax gap strategy into the annual national stability and growth programmes and national reform programmes, without prejudice that tax policy is a national competence; __________________ 24 Resolution on the European Semester for economic policy coordination: implementation of 2014 priorities (texts adopted, P8_TA(2014)0038) and resolution on Fight against Tax Fraud, Tax Evasion and Tax Havens (texts adopted, P7_TA(2013)0205).
Amendment 261 #
Motion for a resolution
Paragraph 23
Paragraph 23
23. Urges MSs, when introducing property taxes, to ensure the fundamental right of accommodation, by protecting the principal house of each taxpayer, without prejudice that tax policy is a national competence;
Amendment 272 #
Motion for a resolution
Paragraph 24
Paragraph 24
24. Requests that reforming tax expenditures should not result in an unjustified decrease in public expenditures; without prejudice that tax policy is a national competence;
Amendment 279 #
Motion for a resolution
Paragraph 25
Paragraph 25
25. Calls on the Commission and the MSs to reflect on new and innovative tax forms; stresses that the debate on the FTT is crucial;
Amendment 288 #
Motion for a resolution
Paragraph 26
Paragraph 26
26. Underlines the fact that MSs’ taxation policy on environmental taxes should be aligned with the EU 2030 strategy; recognistresses that an increase in environmental taxes has the potential to generate revenues and jobs; calls on the Commission to come forward with appropriate legislative proposalsthe introduction of a common energy tax is not congruent with member states' tax sovereignty;