18 Amendments of Caroline NAGTEGAAL related to 2022/2146(INI)
Amendment 26 #
Motion for a resolution
Recital A
Recital A
A. whereas Member States are free to decide on their own economic policies, in particular their own tax policies within the boundaries of the EU Treaties; whereas a well-functioning tax system is in the interest of Member States in order to ensure proper tax collection; whereas, although tax policy largely remains a responsibility of the Member States, the single market requires coordination in setting tax policy in order to further single market integration;
Amendment 38 #
Motion for a resolution
Recital B
Recital B
B. whereas a number of European companies are battling strong headwinds as a result of the current adverse economic and social situations;
Amendment 51 #
Motion for a resolution
Recital C
Recital C
C. whereas the BEPS action plan managed to establish a global consensus on many issues regarding the fight against tax avoidance and aggressive tax planning;
Amendment 56 #
Motion for a resolution
Recital D
Recital D
D. whereas the EU led by example in transposing international agreements into a high number of tax directives improving coordination and the EU’s fight against tax fraud, tax avoidance and aggressive tax planning;
Amendment 62 #
Motion for a resolution
Recital E
Recital E
E. whereas as of 16 December 2022, 138 statejurisdictions, including all EU Member States, had agreed on the reform of the international tax system through a two- pillar solution;
Amendment 67 #
Motion for a resolution
Recital F
Recital F
F. whereas tax policy fragmentation createsontributes to creation of various obstacles for citizens and companies in the single market, particularly small and medium- sized enterprises (SMEs); whereas these obstacles discourage cross-border economic activity and can distort the single market;
Amendment 69 #
Motion for a resolution
Recital F
Recital F
F. whereas tax policy fragmentation creates various obstacles for citizens and companies in the single market, particularly small and medium-sized enterprises (SMEs); whereas these obstacles discourage cross-border economic activity and can distort the single market; whereas Member States continue to lose tax revenue due to harmful tax practices enabled by loopholes between Member States’ legislation, or between Member States and third countries, and estimates of revenue lost as a result of harmful tax practices range from EUR 36-37 billion to EUR 160-190 billion per year; whereas policy fragmentations might increase the cost of enforcement for tax authorities;
Amendment 110 #
Motion for a resolution
Paragraph 1 a (new)
Paragraph 1 a (new)
1a. Underlines that EU Member States have a full responsibility for proper tax collection and they are entitled to decide on their own tax systems;
Amendment 111 #
Motion for a resolution
Paragraph 1 b (new)
Paragraph 1 b (new)
1b. Highlights that well-functioning tax systems and national tax administrations play a key role in tax collection and that sustainable tax revenue in the Member States´ public budgets is important in the current challenging economic climate;
Amendment 128 #
Motion for a resolution
Paragraph 4
Paragraph 4
4. Takes note of the numerousWelcomes different tax directives since 2011 that have led to fairer, simpler and more effective corporate taxation in the EU, andbut also to a high number of tax compliance obligations on companies within the EU21 ; _________________ 21 See notably the Anti-Tax Avoidance Directives (ATAD I and ATAD II), the amendments of the Directive on administrative cooperation in the field of taxation (DAC 1 to DAC 7), the revision of the Parent Subsidiary Directive, the EU Dispute Settlement Directive, the Public Country-by-Country Reporting Directive, or the Pillar Two Directive.
Amendment 162 #
7. Calls on the Commission to present an overall evaluation of actions taken on corporate taxation since 2011 and to immediately ease the burden on businesses by invoking a regulatory moratorium and delaying those tax acts that would unnecessarily increase costs for businesses already under strain; calls on the Commission to carry out competitiveness checks for new legislative tax proposals, as requested by the European Council for all new proposals on 22 March 2023, and to ensure that the submission of any new proposal, if necessary, is essential for the smooth functioning of the single market ;
Amendment 195 #
Motion for a resolution
Paragraph 12
Paragraph 12
12. Takes note ofWelcomes the two-pillar solution reached at the OECD/G20 Inclusive Framework on the allocation of taxing rights and the application of a minimum effective tax rate of 15 % on the global profits of MNEs; welcomes the adoption of the Pillar Two Directive implementing the international agreement in the EU law;
Amendment 227 #
Motion for a resolution
Paragraph 14
Paragraph 14
14. Calls on the Commission to guidesuggest measures for all the Member States towards a simplified tax system to reduce the administrative burden for companies, especially SMEs; acknowledges that simplifying refund procedures, deductions and litigation are other solutions to reduce the administrative burden, especially for SMEs;
Amendment 231 #
Motion for a resolution
Paragraph 14 a (new)
Paragraph 14 a (new)
14a. Welcomes that the EU has developed peer review procedures within the Code of Conduct Group for business taxation; underlines that in this framework Member States re-examine, amend or abolish their existing tax measures that constitute harmful tax competition, as well as refrain from introducing new ones in the future; welcomes in this regard the 2022 Council agreement to broaden the scope of the tax measures under scrutiny when examining harmful tax practices within the EU;
Amendment 239 #
Motion for a resolution
Paragraph 16
Paragraph 16
16. WelcomNotes the Commission’s plan to work on a BEFIT proposal, expected in the third quarter of 2023, with a view to designing a new and single EU corporate tax rulebook, based on a fair, comprehensive and effective formulary apportionment and a common tax base of income taxation for businesses, which will provide clarity and predictability for companies and the intention to provide clarity and predictability for companies, especially those operating cross-border; stresses that any such proposal must not over-step or undermine agreements reached or discussions ongoing at the global level; reiterates that agreements on corporate tax frameworks are most effective when reached at a global level;
Amendment 241 #
Motion for a resolution
Paragraph 16
Paragraph 16
16. Welcomes the Commission’s plan to work on a BEFIT proposal, expected in the third quarter of 2023, with a view to designing a new and single EU corporate tax rulebook, based on a fair, comprehensive and effective formulary apportionment and a common tax base of income taxation for businesses, which wil. In this context, calls on the Commission to ensure that the new proposal provides clarity and predictability for companies;
Amendment 249 #
Motion for a resolution
Paragraph 17
Paragraph 17
17. Reiterates its consideration that the BEFIT initiative should be supported by the political process in building political support for change, including consideration of next steps in the absence of such political support, and that the initiative shouldmust be accompanied by a thorough impact assessment;
Amendment 256 #
Motion for a resolution
Paragraph 18
Paragraph 18
18. Takes note of the intended BEFIT objectives, as addressed in the Commission’s call for evidence for an impact assessment, to increase businesses’ resilience by reducing the complexity of tax rules and the compliance costs faced by EU businesses with cross-border operations, to remove obstacles to cross- border investment and make the single market a more attractive location for international investment, to create an environment conducive to fair and sustainable growth by paving the way for administrative simplification, and to provide sustainable tax revenue for the national budgets of the EU Member States, which is particularly important in the current challenging economic climate;