12 Amendments of Marie-Pierre VIEU related to 2017/2053(INI)
Amendment 29 #
Motion for a resolution
Paragraph 13 a (new)
Paragraph 13 a (new)
13a. Points out that tax avoidance in all its forms results in losses to the EU to the tune of EUR 1000 billion per year, according to Commission estimates; takes the view that it is therefore necessary to adopt an effective strategy to combat corruption and tax avoidance, and to bring in upward harmonisation of tax legislation in Europe;
Amendment 68 #
Motion for a resolution
Paragraph 23
Paragraph 23
23. Calls for the suppression of all rebates and corrections, while ensuring fair treatment between Member States; underlines in this context that Brexit will mean that the UK rebate and the related ‘rebates on the rebate’ will become obsolete and cease to exist, while reform of the statistical VAT-based own resource will become inevitable, both in terms of its full harmonisation and because, given its regressive nature, it will account for a smaller proportion of the EU’s revenues;
Amendment 74 #
Motion for a resolution
Paragraph 24
Paragraph 24
24. Considers that the traditional own resources, namely customs duties, agricultural duties and the sugar and isoglucose levies, constitute a reliable and genuine source of EU revenue, as they arise directly from the EU being a customs union and from the legal competences and common commercial policy linked to that; takes the view, therefore, that the traditional own resources should be retained as a source of revenue for the EU budget; considerspoints out that the EU itself is putting that revenue at risk by signing new free trade agreements that do away with customs duties; takes the view, therefore, that if the proportion of collection costs retained by Member States is reduced, a bigger share of this revenue can be securedtraditional own resources should be retained as a source of revenue for the EU budget;
Amendment 77 #
Motion for a resolution
Paragraph 25
Paragraph 25
25. Acknowledges that, in the past, the GNI-based contribution providewas a reliable and stable source of revenue for the EU budget, and benefits from very strong support from a large majority of Member States; believes, thereforehowever, that it should be preserved as a balancing and residual resource for the EU budget, which would put an end to the budgetary logic of ‘fair return’; stresses the need, in this context, to ensure that the GNI contribution is classified in the same manner in all national budgets, namely as revenue attributed to the EU and not as expenditure of national governmentduced and replaced by a system of own resources based on the taxation of financial transactions, the profits of major multinationals, and the most prolific polluters;
Amendment 88 #
Motion for a resolution
Paragraph 28
Paragraph 28
28. Recalls that, since its inception almost 50 years ago, VAT has been used as a base for calculating one of the own resources of the EU budget, and that this resource currently represents around 12 % of EU revenue; emphasises, once again, the regressive and unfair nature of VAT and the need to reduce or even eventually abolish it;
Amendment 91 #
Motion for a resolution
Paragraph 31
Paragraph 31
31. Supports an in-depth reform of the VAT system in the EU, which should aim at broadening the tax base, reducing the scope for fraud and compliance costs, and generating new revenuecutting rates for essential goods and raising them for goods whose manufacture is harmful to the environment; considers that a fraction of such new revenue should be allocated to the EU budget;
Amendment 108 #
Motion for a resolution
Paragraph 38 a (new)
Paragraph 38 a (new)
38a. Calls for the development of a European tax on corporate tax that harmonises both the tax base at European level, such as the establishment of an effective minimum rate at European level, and tax declarations based on country-by- country reporting, meaning that tax is paid in the place where companies actually conduct their business;
Amendment 117 #
Motion for a resolution
Paragraph 39 a (new)
Paragraph 39 a (new)
39a. Maintains that the only effective way of achieving equity and tax justice in the EU is by implementing a genuine policy to combat tax avoidance, and taking action to that end;
Amendment 135 #
Motion for a resolution
Paragraph 47
Paragraph 47
47. Calls, in principle, for the creation of a new own resource for the Union budget to be levied on transache profits made in each country by multinationals in the digital seconomytor; considers, however, that in view of the important ongoing negotiations at both EU and OECD level, it is too early to decide on the exact arrangements for the establishment of such a resource;
Amendment 143 #
Motion for a resolution
Paragraph 50
Paragraph 50
50. Reiterates its conviction that only common energy or environmental taxes at EU level can ensure fair competition among businesses and the proper functioning of the single market; calls on the Commission to establish a tax aimed at the most polluting industries and sectors of the economy;
Amendment 150 #
Motion for a resolution
Paragraph 52
Paragraph 52
52. Underlines that a carbon border adjustment tax, as a new own resource for the EU budget, should also have the effect of ensuring a level playing field in international trade and reducing the offshoring of production, while internalising the costs of climate change into the prices of imported goods; emphasises, however, that such a tax must not penalise ordinary consumers;
Amendment 165 #
Motion for a resolution
Subheading 17 a (new)
Subheading 17 a (new)
Takes the view that an additional source of revenue should be based on the establishment of a European tax on assets and wealth, the primary aim of which would be to have a register of actual owners, along the lines of a property register at European level; points out that such a tax could initially be levied at a minimum rate in order to achieve this first objective;