Activities of Notis MARIAS related to 2016/0338(CNS)
Plenary speeches (1)
Double taxation dispute resolution mechanisms in the EU (debate) EL
Amendments (10)
Amendment 33 #
Proposal for a directive
Citation 1 a (new)
Citation 1 a (new)
having regard to Protocol (No 1) of the Treaty on the Functioning of the European Union on the role of national parliaments in the European Union,
Amendment 34 #
Proposal for a directive
Citation 1 b (new)
Citation 1 b (new)
having regard to Protocol (No 2) of the Treaty on the Functioning of the European Union (TFEU) on the application of the principles of subsidiarity and proportionality,
Amendment 39 #
Proposal for a directive
Recital 1
Recital 1
(1) Situations, in which different Member States tax the same income or capital twice can create serious tax obstacles for, mainly for small and medium- sized businesses operating cross border. They create an excessive tax burden for businesseSMEs and are likely to cause economic distortions and inefficiencies, as well as to have a negative impact on cross border investment and growth.
Amendment 49 #
Proposal for a directive
Recital 2
Recital 2
Amendment 60 #
Proposal for a directive
Recital 4
Recital 4
Amendment 63 #
Proposal for a directive
Recital 5
Recital 5
(5) The introduction of an effective and efficient framework for resolution of tax disputes which ensures legal certainty and a business friendly environment for investments is therefore a crucial action in order to achieve a fair and efficient corporate tax system in the Union. The double taxation dispute resolution mechanisms should also create a harmonised and transparent framework for solving double taxation issues and as such provide benefits to all taxpayers.
Amendment 71 #
Proposal for a directive
Recital 6
Recital 6
(6) The elimination of double taxation should be achieved through a procedure under which, athat is simple to use. As a first step, the case is submitted to the tax authorities of the Member States concerned with a view to settling the dispute by Mutual Agreement Procedure. In the absence of such agreement within a certain time frame, the case should be submitted to an Advisory Commission or Alternative Dispute Resolution Commission, consisting both of representatives of the tax authorities concerned and of independent persons of standing. The tax authorities should take a final binding decision by reference to the opinion of an Advisory Commission or Alternative Dispute Resolution Commission.
Amendment 73 #
Proposal for a directive
Recital 7
Recital 7
(7) The improved double taxation dispute resolution mechanism should build on existing systems in the Union including the Union Arbitration Convention. However, the scope of this Directive should be wider than that of the Union Arbitration Convention, which is limited to disputes on transfer pricing and attribution of profits to permanent establishments only. This Directive should apply to all taxpayers that are subject to taxes on income from business profits as regards their cross-border transactions in the Union. In addition, the arbitration phase should be strengthened. In particular, it is necessaryessential to provide for a time limit for the duration of the procedures to resolve double taxation disputes and to establish the terms and conditions of the dispute resolution procedure for the taxpayers.
Amendment 79 #
Proposal for a directive
Recital 9
Recital 9
(9) This Directive respects the fundamental rights and observes the principles recognised in particular by the Charter of Fundamental Rights of the European Union. In particular, this Directive seeks thould also ensure full respect for the right to a fair trial and the freedom to conduct a business.
Amendment 83 #
Proposal for a directive
Recital 11
Recital 11
(11) The Commission should review the application of this Directive after a period of five years and Member States should provide the Commission with appropriate input to support this review,Does not affect English version.