BETA

9 Amendments of Tom VANDENKENDELAERE related to 2014/2144(INI)

Amendment 2 #
Motion for a resolution
Citation 26 a (new)
- having regard to the Communiqué issued following the G20 meeting of Heads of State and Government in Brisbane on 15-16 November 2014,
2014/12/19
Committee: ECON
Amendment 144 #
Motion for a resolution
Paragraph 12
12. Asks the Commission to fully cooperate with the OECD, the G20 and developing countries to address BEPS and to report regularly to Parliament and the Council on the progress made, and to work towards a proposal on EU implementing measures following up; is pleased that the Commission is due to issue a new Action Plan in 2015 on tax evasion and tax avoidance containing concrete measures at EU level based on the OECD’s BEPS;
2014/12/19
Committee: ECON
Amendment 169 #
Motion for a resolution
Paragraph 14 a (new)
14a. Takes the view that tax rulings can be an important instrument with a view to creating legal certainty for businesses; regrets, however, the lack of transparency with which such rulings have been used in the Member States, thereby creating opportunities for tax avoidance and harmful tax competition.
2014/12/19
Committee: ECON
Amendment 172 #
Motion for a resolution
Paragraph 14 b (new)
14b. Welcomes the announcement of a Commission proposal on compulsory exchange of information on cross-border rulings; takes the view that the proposal must contain, first and foremost, an obligation for the Member States to inform each other on rulings adopted; further considers that the Member States should be obliged to notify the Commission of such rulings, of their underlying general principles and of their precise budgetary impact on the tax base, so that the Commission is better able to exercise its role as guardian of fair competition within the single market;
2014/12/19
Committee: ECON
Amendment 174 #
Motion for a resolution
Paragraph 14 c (new)
14c. Takes the view, however, that the most powerful weapon against unfair or harmful tax competition is the introduction of a common consolidated tax base for the corporate taxation of multinational undertakings, which are the main users of such rulings; is also convinced that the resulting fiscal and administrative simplification would also be in the multi-national undertakings’ own interest; urges the Member States, therefore, to approve the CCCTB Directive speedily, in the light of the position adopted by Parliament;
2014/12/19
Committee: ECON
Amendment 175 #
Motion for a resolution
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;deleted
2014/12/19
Committee: ECON
Amendment 258 #
Motion for a resolution
Paragraph 23
23. Urges MSs, when introducing property taxes, to ensure the fundamental right of accommodation, by protecting the principal house of each taxpayer;deleted
2014/12/19
Committee: ECON
Amendment 267 #
Motion for a resolution
Paragraph 24
24. Requests that reforming tax expenditures should not result in an unjustified decrease in public expenditures;deleted
2014/12/19
Committee: ECON
Amendment 294 #
Motion for a resolution
Paragraph 26 a (new)
26a. Reiterates the need for a fundamental review of the European own resources system; takes the view that allocating more own resources in a budget-neutral manner would give the Commission greater effectivness and autonomy and lead to a more transparent European budget; looks forward eagerly, therefore, to the results of the High Level Group on Own Resources;
2014/12/19
Committee: ECON