19 Amendments of Enrique CALVET CHAMBON related to 2016/0107(COD)
Amendment 42 #
Proposal for a directive
Recital 1
Recital 1
(1) Transparency is essential for ensuring the well-functioning of the Single Market. In recent years, the challenge posed by corporate income tax avoidance has increased considerably and has become a major focus of concern within the Union and globally. The European Council in its conclusions of 18 December 2014 acknowledged the urgent need to advance efforts in the fight against tax avoidance both at global and Union level. The Commission in its communications entitled ‘Commission Work Programme 2016 - No time for business as usual’16 and ‘Commission Work Programme 2015 - A New Start’17 identified as a priority the need to move to a system whereby the country in which profits are generated is also the country of taxation. The Commission also identified as a priority the need to respond to oEur soopean cietiezens’ call for fairness and tax transparency. transparency and therefore act as a reference model for other countries. It is essential that transparency take into account reciprocity with competitors. __________________ 16 COM(2015) 610 final of 27 October 2015. 17 COM(2014) 910 final of 16 December 2014.
Amendment 49 #
Proposal for a directive
Recital 2
Recital 2
(2) The European Parliament in its resolution of 16 December 2015 on bringing transparency, coordination and convergence to corporate tax policies in the Union18 acknowledged that increased transparency in the area of corporate taxation can improve tax collection, make the work of tax authorities more efficient and, ensure increased public trust and confidence in tax systems and governments and improve investment decision-making based on more accurate risk profiles of companies. __________________ 18 2015/2010(INL)
Amendment 73 #
Proposal for a directive
Recital 5
Recital 5
(5) Enhanced transparency and public scrutiny of corporate income taxes borne by multinational undertakings carrying out activities in the Union is an essential element to further foster corporate responsibility, to contribute to the welfare through taxes, to promote fairer tax competition within the Union through a better informed public debate and to restore public trust in the fairness of the national tax systems. Such public scrutiny can be achieved by means of a report on income tax information, irrespective of where the ultimate parent undertaking of the multinational group is established.
Amendment 94 #
Proposal for a directive
Recital 9
Recital 9
(9) In order to ensure a level of detail that enables citizens to better assess the contribution of multinational undertakings to welfare in each Member State, theonly key information, which does not act as an obstacle towards the undertaking's competitiveness, should be broken down by Member State. Moreover, information concerning the operations of multinational enterprises should also be shown with a high level of detail as regards certain tax jurisdictions which pose particular challenges. For all other third country operations, the information should be given in an aggregate number. in order to ensure the proportionality of this proposal and its reasonable feasibility.
Amendment 99 #
Proposal for a directive
Recital 11
Recital 11
(11) To ensure that cases of non- compliance are disclosed to the public, statutory auditor(s) or audit firm(s) should check whether the report on income tax information has been submitted and presented in accordance with the requirements of this Directive and made accessible on the relevant undertaking’s website or on the website of an affiliated undertaking. Cases of infringements by undertakings and branches to the reporting on income tax information, giving rise to penalties by Member States, in conformity with Article 51 of Directive 2013/34/EU, should be reported in a public registry managed by the European Commission.
Amendment 125 #
Proposal for a directive
Article 1 – paragraph 1 – point 2
Article 1 – paragraph 1 – point 2
Directive 2013/34/EU
Chapter 10 a – Article 48 b – paragraph 1 – subparagraph 2
Chapter 10 a – Article 48 b – paragraph 1 – subparagraph 2
The report on income tax information shall be published in a common template available in an open data format and made accessible to the public on the website of the undertaking on the date of its publication in at least one of the official languages of the Union. On the same date, the undertaking shall also file the report in a public registry managed by the European Commission.
Amendment 143 #
Proposal for a directive
Article 1 – paragraph 1 – point 2
Article 1 – paragraph 1 – point 2
Directive 2013/34/EU
Chapter 10 a – Article 48 b – paragraph 3 – subparagraph 2
Chapter 10 a – Article 48 b – paragraph 3 – subparagraph 2
The report on income tax information shall be published in a common template available in an open data format and made accessible to the public on the date of its publication on the website of the subsidiary undertaking or on the website of an affiliated undertaking in at least one of the official languages of the Union. On the same date, the undertaking shall also file the report in a public registry managed by the European Commission.
Amendment 150 #
Proposal for a directive
Article 1 – paragraph 1 – point 2
Article 1 – paragraph 1 – point 2
Directive 2013/34/EU
Chapter 10 a – Article 48 b – paragraph 4 – subparagraph 2
Chapter 10 a – Article 48 b – paragraph 4 – subparagraph 2
The report on income tax information shall be published in a common template available in an open data format and made accessible to the public on the date of its publication on the website of the branch or on the website of an affiliated undertaking in at least one of the official languages of the Union. On the same date, the undertaking shall also file the report in a public registry managed by the European Commission.
Amendment 171 #
Proposal for a directive
Article 1 – paragraph 1 – point 2
Article 1 – paragraph 1 – point 2
Directive 2013/34/EU
Chapter 10 a – Article 48 c – paragraph 2 – point a
Chapter 10 a – Article 48 c – paragraph 2 – point a
(a) names of undertakings, a brief description of the nature of the activities and geographical location;
Amendment 175 #
Proposal for a directive
Article 1 – paragraph 1 – point 2
Article 1 – paragraph 1 – point 2
Directive 2013/34/EU
Chapter 10 a – Article 48 c – paragraph 2 – point b
Chapter 10 a – Article 48 c – paragraph 2 – point b
(b) the number of employeeworked man-hours;
Amendment 184 #
Proposal for a directive
Article 1 – paragraph 1 – point 2
Article 1 – paragraph 1 – point 2
Directive 2013/34/EU
Chapter 10 a – Article 48 c – paragraph 2 – point b c (new)
Chapter 10 a – Article 48 c – paragraph 2 – point b c (new)
(bc) value of tangible assets other than cash or cash equivalents, and annual cost of maintaining those assets;
Amendment 194 #
Proposal for a directive
Article 1 – paragraph 1 – point 2
Article 1 – paragraph 1 – point 2
Directive 2013/34/EU
Chapter 10 a – Article 48 c – paragraph 2 – point f
Chapter 10 a – Article 48 c – paragraph 2 – point f
(f) the amount of income tax paid which is the amount of income tax paid during the relevant financial year by undertakings and branches resident for tax purposes in the relevant tax jurisdiction; and
Amendment 195 #
Proposal for a directive
Article 1 – paragraph 1 – point 2
Article 1 – paragraph 1 – point 2
Directive 2013/34/EU
Chapter 10 a – Article 48 c – paragraph 2 – point f a (new)
Chapter 10 a – Article 48 c – paragraph 2 – point f a (new)
(fa) stated capital;
Amendment 223 #
Proposal for a directive
Article 1 – paragraph 1 – point 2
Article 1 – paragraph 1 – point 2
Directive 2013/34/EU
Chapter 10 a – Article 48 c – paragraph 3 a (new)
Chapter 10 a – Article 48 c – paragraph 3 a (new)
3a. Member States shall allow non- listed branches or subsidiaries controlled by an ultimate parent undertaking organised under the laws of a third tax jurisdiction outside the Union, other than a tax haven jurisdiction, to not publicly disclose information under this Article if 80 per cent or more of the group's activities are carried out in one tax jurisdiction, outside the Union and not a tax haven, and in relation to one business line only.
Amendment 229 #
Proposal for a directive
Article 1 – paragraph 1 – point 2
Article 1 – paragraph 1 – point 2
Directive 2013/34/EU
Chapter 10 a – Article 48 c – paragraph 3 b (new)
Chapter 10 a – Article 48 c – paragraph 3 b (new)
3b. Member States may allow information required to be disclosed pursuant to this Article to be omitted when its nature is such that it would be seriously prejudicial to the commercial position of the undertakings to which it relates, including when only a single affiliated undertaking operates in a tax jurisdiction which is not listed in the common Union list of certain tax jurisdictions drawn up pursuant to Article 48g. Any such omission shall be disclosed in the report, and shall require prior authorisation from the competent authority. Member States shall justify to the Commission their decision to exempt with regard to the disclosure of one or more required items of information.
Amendment 234 #
Proposal for a directive
Article 1 – paragraph 1 – point 2
Article 1 – paragraph 1 – point 2
Directive 2013/34/EU
Chapter 10 a – Article 48 c – paragraph 5
Chapter 10 a – Article 48 c – paragraph 5
5. The report on income tax information shall be published in a common template available in an open data format and made accessible on the website in at least one of the official languages of the Union. On the same date, the undertaking shall also file the report in a public registry managed by the European Commission.
Amendment 260 #
Proposal for a directive
Article 1 – paragraph 1 – point 2
Article 1 – paragraph 1 – point 2
Directive 2013/34/EU
Chapter 10 a – Article 48 i – paragraph 1
Chapter 10 a – Article 48 i – paragraph 1
The Commission shall report on the compliance with and the impact of the reporting obligations set out in Articles 48a to 48f. The report shall include an evaluation of whether the report on income tax information delivers appropriate and proportionate results, and assess cost- benefits of lowering the consolidated net turnover threshold beyond which undertakings and branches are required to report on income tax information as well as evaluating the possible necessity to take further complementary measures, taking into account the need to ensure a sufficient level of transparency and, the need for preserving and ensuring a competitive environment for undertakings and private investment.
Amendment 265 #
Proposal for a directive
Article 1 – paragraph 1 – point 2
Article 1 – paragraph 1 – point 2
Directive 2013/34/EU
Chapter 10 a – Article 48 i a (new)
Chapter 10 a – Article 48 i a (new)
Article 48ia Common template for the report The Commission shall, by means of implementing acts, lay down the common template to which Article 48b(1), (3), (4) and (6) and Article 48c(5) refer. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 50(2).
Amendment 268 #
Proposal for a directive
Article 1 – paragraph 1 – point 3 a (new)
Article 1 – paragraph 1 – point 3 a (new)
Directive 2013/34/EU
Article 51 – paragraph 1
Article 51 – paragraph 1