14 Amendments of Johan VAN OVERTVELDT related to 2020/2259(INI)
Amendment 30 #
Motion for a resolution
Recital B
Recital B
B. whereas the economic recovery and thefter the Covid-19 lockdowns and the challenges regarding climate crisishange have increased the need to mobilise more resources and re-evaluate the current taxation policies;
Amendment 34 #
Motion for a resolution
Recital B a (new)
Recital B a (new)
B a. whereas tax levels are already very high in many Member-States;
Amendment 40 #
Motion for a resolution
Recital C
Recital C
C. whereas tax morale is generally higher in countries that tax more heavilywith transparent and efficient administrations, which is evidence for the willingness of citizens to pay tax in return for effective public services9 ; _________________ 9 https://www.oecd- ilibrary.org/sites/0533eea9- en/index.html?itemId=/content/component/ 0533eea9-en
Amendment 64 #
Motion for a resolution
Recital E
Recital E
E. whereas small and medium-sized enterprises (SMEs) are particularly affected by the Covid-19 crisis as well as the complexities of the tax system and tax compliance, disproportionately so compared to multinational enterprises (MNEs);
Amendment 71 #
Motion for a resolution
Recital E a (new)
Recital E a (new)
E a. whereas new technologies, such as Artificial Intelligence or blockchain could contribute in making tax collection more efficient, tax administrations more lean and mean and thus providing citizens with a better, more modern public service;
Amendment 83 #
Motion for a resolution
Paragraph 1
Paragraph 1
1. Considers that new technologies and COVID-19 has given the EU a unique chance for a proper and holistic analysis of tax systems, how individual taxes interact and how they can be better coordinated to produce more flexible, resilient, green, growth-enhancing and fairer tax systems; recommends that Member States take this opportunity to build a new social- fiscal contract with citizens; underlines that this will help not only with raising revenues, but also with building trust and accountability between citizens and the state; stresses the need for coordination at EU level to avoid distortions and subsequent revenue losses, whilst respecting the competence of the member- states;
Amendment 96 #
Motion for a resolution
Paragraph 2
Paragraph 2
2. Highlights that current tax systems, and the fiscal capacities of Member States, are already facing and will increasingly face severe shocks, such as the need for large public investments and leverage private capital to sustain the economic recovery and the green and digital transition, the ageing of our societies and the consequent reduction in the working- age population, the digital transformation of our labour markets, increased tax competition and the existing tax gap10 ; _________________ 10European Commission, ‘Tax policies in the European Union’ survey, 2020, https://ec.europa.eu/taxation_customs/busi ness/company-tax/tax-good- governance/european-semester/tax- policies-european-union-survey_en
Amendment 146 #
Motion for a resolution
Paragraph 7
Paragraph 7
7. Notes that COVID-19 has demonstrated that the current disproportionate reliance on labour income taxes and social contributions, which puts the onus on continued high levels of employment and consumption to fund government spending and policies, is, just as high tax levels or complex tax systems, neither sustainable nor economically effective;
Amendment 174 #
Motion for a resolution
Paragraph 9 a (new)
Paragraph 9 a (new)
9 a. Points out that tax revenues will rise automatically, as our economies recover; encourages Member-States therefore to adopt growth-enhancing policies, especially towards SME's, to invest in future-proof infrastructure, to create fiscal incentives that facilitate public-private partnerships and that boost innovation and entrepreneurship;
Amendment 180 #
Motion for a resolution
Paragraph 10 a (new)
Paragraph 10 a (new)
10 a. Welcomes the idea of a tax shift that lowers the fiscal burden on labour, but highlights that, especially in the aftermath of the Covid-19 crisis, entreprises are in need of capital;
Amendment 207 #
Motion for a resolution
Paragraph 13
Paragraph 13
13. Observes that there is also room for significant revenue and efficiency gains at tax administration level; not, e.g. by using modern technology; underlines that an effective and efficient tax administration, as well as a high degree of legal and tax certainty, can encourages investment and foster competitiveness;
Amendment 216 #
Motion for a resolution
Paragraph 14
Paragraph 14
14. Welcomes initiatives taken by the Commission within the framework of the Green Deal; notes with concern that no clear and holistic guidance exists on how taxation should contribute to achieving the goals set out in the Green Deal and considers that the taxation system should therefore be reformed, whilst respecting the competences of the Member-States regarding taxation;
Amendment 245 #
Motion for a resolution
Paragraph 17
Paragraph 17
17. Calls on the Commission to, within its competences, propose an SME tax simplification package that aims to make tax compliance more streamlined and easier for small and medium-sized businesses;
Amendment 253 #
Motion for a resolution
Paragraph 18
Paragraph 18
18. Recalls on the Commission and the Member States to carry out regular gender and economic impact assessments of its fiscal policies from a gender equality perspective;