10 Amendments of Jonás FERNÁNDEZ related to 2022/2142(INI)
Amendment 3 #
Draft opinion
Paragraph 1
Paragraph 1
1. Highlights that taxation is one of the few areas that remain subject to unanimity voting in Council; stresses that it has become increasingly evident over recent years that stronger coordination in the field of taxation is needed at EU and global levels in the light of economic developments and the new challenges created by digitalisation and globalisation; regrets, incalls thisat regard, Hungary’s misuse of its veto right tocent tax proposals were block theed in Council negotiations on the Commission proposal of 22 December 2021 for a Council directive on ensuring a global minimum level of taxation for multinational groups in the Union (COM(2021)0823)due to vetoes of single Member States for reasons which were unrelated to the content of the proposal; deplores the recourse to national vetoes as a bargaining tool;
Amendment 13 #
Draft opinion
Paragraph 1 a (new)
Paragraph 1 a (new)
1 a. Reminds the Member States that unanimity as it appears in the Treaties must be counterbalanced by a high level of responsibility and must be in line with the principle of sincere cooperation based on Article 4(3) TEU;
Amendment 19 #
Draft opinion
Paragraph 2
Paragraph 2
2. Regrets the fact that the current situation often leads to delays and a lack of progress in the harmonisation and coordination of tax rules across the Union, even though such harmonisation and coordination would benefit everyone; notes that some legislative proposals, such as the debt-equity bias reduction allowance (DEBRA) or the Business in Europe: Framework for Income Taxation (BEFIT), will be key to supporting the competitiveness of European companies or the rules to prevent the misuse of shell entities for tax purposes (Unshell), will be key to supporting the competitiveness of European companies; deplores the fact that proposals such as the Common Consolidated Corporate Tax Base (CCCTB) and the revision of the Interest and Royalties Directive have remained blocked in the Council;
Amendment 21 #
Draft opinion
Paragraph 2
Paragraph 2
2. Regrets the fact that the current situation often leads to delays and a lack of progress in the harmonisation and coordination of tax rules across the Union, even though such harmonisation and coordination would benefit everyone; notes that some legislative proposals, such as the debt-equity bias reduction allowance (DEBRA) or the Business in Europe: Framework for Income Taxation (BEFIT), will be key to supporting the competitiveness of European companies;
Amendment 34 #
Draft opinion
Paragraph 3 a (new)
Paragraph 3 a (new)
3 a. Believes the recourse to passerelle clauses could help reduce the negative interference of vetoes used as bargaining tools only;
Amendment 42 #
Draft opinion
Paragraph 4
Paragraph 4
4. Recommends using the two general passerelle clauses for selected Treaty articles concerning the EU’s competences in the area of taxation; recalls that the Commission communication of 15 January 2019 entitled ‘Towards a more efficient and democratic decision making in EU tax policy’ (COM(2019)0008) and the conclusions of the Conference on the Future of Europe both recommended moving from unanimity voting to QMV on tax matters; highlights that using QMV on tax matters would contribute to a more effective framework for tackling tax evasion, avoidance and fraud concerns, but also open the path to a more efficient tax collection, benefitting both sovereigns and companies.
Amendment 43 #
Draft opinion
Paragraph 4
Paragraph 4
4. Recommends using the two general passerelle clauses for selected Treaty articles concerning the EU’s competences in the area of taxation; recalls that the Commission communication of 15 January 2019 entitled ‘Towards a more efficient and democratic decision making in EU tax policy’ (COM(2019)0008) and the conclusions of the Conference on the Future of Europe both recommended moving from unanimity voting to QMV on tax matters; recalls that the EP resolution of 4 July 2022 entitled national vetoes to undermine the global tax deal (2022/2734(RSP)) recommended to Member States to consider the added value of transitioning to qualified majority voting.
Amendment 46 #
Draft opinion
Paragraph 4 a (new)
Paragraph 4 a (new)
4 a. Recommends using the passerelle clauses following a sectorial approach and not for single files, as it would limit the benefit of lifting unanimity voting; proposes to trigger general passerelle clauses for largely integrated tax policies, such as Value Added Tax (VAT) in the area of indirect taxation, and/or for proposals aiming at implementing international agreements for which a large majority of Member States has participated into the negotiations;
Amendment 49 #
Draft opinion
Paragraph 4 b (new)
Paragraph 4 b (new)
Amendment 52 #
Draft opinion
Paragraph 4 c (new)
Paragraph 4 c (new)
4 c. Encourages the transition towards QMV for other initiatives in the tax area which are necessary for the single market, most notably tax policies that have long been awaiting finalisation, such as the creation of a common corporate tax system in the EU.