9 Amendments of Valérie HAYER related to 2021/2010(INI)
Amendment 5 #
Draft opinion
Paragraph 1 a (new)
Paragraph 1 a (new)
1 a. Recalls that the Parliament reconfirmed its commitment to the introduction of an EU digital levy as an own resource with large majorities in a series of reports and resolutions1a; _________________ 1aMost notably its resolution of 14 March 2018 on the Reform of the European Union’s system of own resources, its interim report of 14 November 2018 on the multiannual financial framework 2021-2027 – Parliament’s position with a view to an agreement, its resolution of 10 October 2019 on the 2021-2027 multiannual financial framework and own resources: time to meet citizens' expectations, its resolution of 15 May 2020 on the new multiannual financial framework, own resources and the recovery plan, its resolution of 23 July 2020 on the conclusions of the extraordinary European Council meeting of 17-21 July 2020, its legislative resolution of 16 September 2020 on the draft Council decision on the system of Own Resources of the European Union, and the Interinstitutional Agreement of 16 December 2020 between the European Parliament, the Council of the European Union and the European Commission on budgetary discipline, on cooperation in budgetary matters and on sound financial management, as well as on new own resources, including a roadmap towards the introduction of new own resources;
Amendment 6 #
2. Regrets the OECD’s failure to find consensus on digital taxation by the end of 2020 as planned; notes with interest recent signs of progress towards a common approach in some G20 states, given that a global solution would be the most effective and can avert risks of retaliation, if any, by third countries against the Member States and European businesses; observes that the present economic context, in which many multinational corporations specialised in digital services continue to generate profits despite the general recession, leads to a broad demand to ensure a level playing field by the public and the enterprises; considers it therefore timely and necessary that the EU spearheads concrete, tangible and irreversible legislative action in the coming months to drive forward and incentivise international efforts for more tax fairness through the EU digital levy and the international negotiations, even in case no agreement can be reached at the OECD level;
Amendment 16 #
Draft opinion
Paragraph 3
Paragraph 3
3. Stresses that the IIA including the roadmap towards the introduction of new own resources, binds the Council, Parliament and the Commission to irreversibly move forward with an EU digital levy that will enter the long-term EU budget as an own resource; underlines that, irrespective of whether the ground rules will be determined at OECD or EU level, revenues generated by digital taxation in the Member States wican and shall become an own resource;
Amendment 22 #
Draft opinion
Paragraph 4
Paragraph 4
4. Reiterates that the EU digital levy will counter tax base erosion, ensure a level playing field and improve tax fairness by capturing mobile bases; considers that its revenues would be intricately linked to the open borders of the single market and the ‘digital Union’ and would therefore constitute a highly suitable and genuine basis for an EU own resource; stresses that dedicating this new stream of public income to the EU budget would help resolve several problematic issues linked to fiscal equivalence, fiscal coherence and fair distributional impact across Member States;
Amendment 26 #
Draft opinion
Paragraph 4 a (new)
Paragraph 4 a (new)
4 a. Calls for an approach that will prevent the risks of double taxation as well as double non-taxation and that minimises compliance costs for European companies, in particular SMEs; calls for a tax design and implementation rules that would minimise the risks of any economic incidence being rolled over on EU citizens and consumers; is convinced that turning the proceeds of the digital tax into an own resources for the EU budget would help in dispersing and re- distributing such costs in an equitable manner across EU Member States;
Amendment 27 #
Draft opinion
Paragraph 4 b (new)
Paragraph 4 b (new)
4 b. Stresses that a single set of harmonised rules and implementation procedures anchored in EU level legislation will result in lower administrative overhead costs for public tax collecting authorities in the Member States as well as vastly reduced compliance costs, in particular for digital business models that are scalable on the EU Single Market;
Amendment 28 #
Draft opinion
Paragraph 4 c (new)
Paragraph 4 c (new)
4 c. Reminds that the own resources based on the EU digital levy and/or OECD rules are not to be formally earmarked for any particular expenditure item or fund; recalls that they will rather constitute general income and should be deemed to cover parts of the costs of the repayments of the NGEU;
Amendment 34 #
Draft opinion
Paragraph 5
Paragraph 5
5. Maintains that the revenue of the EU digital levy will be part of a basket of new own resources whose proceeds will be sufficient to cover, through the long-term EU budget, the repayment costs of the EU Recovery Instrument’s grants component, expected to be around EUR 15 billion per year on average and EUR 29.25 billion maximum per year from 2028 until 2058, while avoiding a reduction in expenditure for EU programmes; notes that the revenue is estimated to be in the range of several billion eEuros to several tens of billions of eEuros depending on, among other factors, the taxable revenuesexact definition of the taxable base, the taxable entity, the place of taxation, the calculation and the rate of tax as well as economic growth rates in the sectors concerned;
Amendment 52 #
Draft opinion
Paragraph 6
Paragraph 6
6. Urges the Commission to incorporate Parliament’s position when preparing the legislative proposals for an EU digital levy as an own resource and the revised own resources decision and calls on the Council to swiftly adopt the proposal in line with the roadmap. ; encourages the institutions to engage swiftly and constructively in the ‘regular dialogue’ foreseen by the own resources roadmap;