2 Amendments of Markus FERBER related to 2018/0073(CNS)
Amendment 61 #
Proposal for a directive
Recital 6
Recital 6
(6) Pending such action, which may take time to adopt and implement, Member States face pressure to act on this issue, given the risk that their corporate tax bases are being significantly eroded over time. Uncoordinated measures taken by Member States individually can fragment the Single Market and distort competition, hampering the development of new digital solutions and the Union's competitiveness as a whole. This is why it is necessary to adopt a harmonised approach on an interim solution that will tackle this issue in a targeted way until a comprehensive solution is in place. In light of the fact, that the interim solution constitutes a severe deviation from the usual system of corporate taxation, the interim solution shall be temporarily restricted in order to avoid that it becomes permanent by accident. Therefore a sunset clause is introduced that would result in the provisions of this Directive automatically ceasing to apply by 31 December 2025 if no permanent and comprehensive solution has been found.
Amendment 181 #
Proposal for a directive
Article 25 a (new)
Article 25 a (new)
Article 25a Sunset Clause The provisions laid down in this directive shall automatically cease to apply in the following cases: - if a permanent and comprehensive solution1a has entered into force, or - if no permanent and comprehensive solution is in place, automatically by 31 December 2025. In case an agreement on a permanent and comprehensive solution has been reached, this regulation shall cease to apply on the day the permanent and comprehensive solution becomes applicable. _________________ 1a Council Directive laying down rules relating to the corporate taxation of a significant digital presence (2018/0072 (CNS)) or any other measure of similar nature or effect.