Activities of Markus FERBER related to 2021/2074(INI)
Reports (1)
REPORT on the impact of national tax reforms on the EU economy
Amendments (21)
Amendment 2 #
Motion for a resolution
Citation 3 a (new)
Citation 3 a (new)
— having regard to the Commission communication, of 15 July 2020, an action plan for fair and simple taxation supporting the recovery strategy, COM(2020) 312,
Amendment 4 #
Motion for a resolution
Citation 3 c (new)
Citation 3 c (new)
— having regard to the Commission communication of 18 May 2021, Business Taxation for the 21st Century, COM(2021) 251,
Amendment 7 #
Motion for a resolution
Citation 3 b (new)
Citation 3 b (new)
— having regard to the Commission communication of 24 September 2020, A Capital Markets Union for people and businesses-new action plan, COM(2020) 590,
Amendment 10 #
Motion for a resolution
Citation 3 d (new)
Citation 3 d (new)
— having regard to the Commission report of September 2015, on Tax reforms in EU Member States 2015 - Tax policy challenges for economic growth and fiscal sustainability,
Amendment 12 #
Motion for a resolution
Citation 3 e (new)
Citation 3 e (new)
— having regard to the OECD report, Tax Policy Reforms 2021, Special Edition on Tax Policy during the COVID-19 Pandemic,
Amendment 13 #
Motion for a resolution
Citation 3 f (new)
Citation 3 f (new)
— having regard to the European Parliament Own-initiative Report on Reforming the EU policy on harmful tax practices (including the reform of the Code of Conduct Group), 2020/2258(INI),
Amendment 26 #
Motion for a resolution
Recital A a (new)
Recital A a (new)
A a. whereas the short term effects of the COVID-19 pandemic and long term structural transformation given demographic trends, digitalisation, and the transition towards a less carbon- intensive economic model have impacted Member States’ choices regarding the design of future tax policies;
Amendment 50 #
Motion for a resolution
Recital D a (new)
Recital D a (new)
D a. whereas as efficient tax systems are marked by being transparent, easy to comply with and generating consistent tax revenue;
Amendment 63 #
Motion for a resolution
Recital F a (new)
Recital F a (new)
F a. whereas growth-oriented tax reforms shift the tax burden away from income and labour taxes towards consumption and property taxes and aim to broaden the tax base while lowering tax rates;
Amendment 65 #
Motion for a resolution
Recital F b (new)
Recital F b (new)
Amendment 66 #
Motion for a resolution
Recital F c (new)
Recital F c (new)
F c. whereas in aggregate, the composition of the tax mix (tax on labour, consumption, capital, corporate income) in the EU has remained broadly stable in the 2004-2019 period, while the overall level of tax revenues has slightly increased1a; _________________ 1aEU Annual Report on Taxation 2021 p. 28
Amendment 67 #
Motion for a resolution
Recital F d (new)
Recital F d (new)
F d. whereas the composition of the tax mix (relative shares of labour, consumption, capital and other taxes) varies significantly in the EU with some Member States having a more growth- friendly tax mix than others;
Amendment 68 #
Motion for a resolution
Recital F e (new)
Recital F e (new)
F e. whereas a shift towards consumption-based taxes does not necessarily make the tax system more regressive;
Amendment 105 #
Motion for a resolution
Paragraph 5 a (new)
Paragraph 5 a (new)
5 a. Calls on Member States to design tax benefits for SMEs in a way that is consistent with the overall tax regime and does not encourage SMEs to stay small;
Amendment 107 #
Motion for a resolution
Paragraph 5 b (new)
Paragraph 5 b (new)
5 b. Takes note that SMEs are often less able to absorb or finance losses than larger companies because of more limited cash flows; welcomes, in this regard, the Commission’s recommendation to Member States on the tax treatment of losses during the COVID-19 crisis of 18 May 2021 and calls on Members States to take these recommendations into consideration;
Amendment 117 #
Motion for a resolution
Paragraph 6 a (new)
Paragraph 6 a (new)
6 a. Takes note of the EU’s role on indirect taxes to ensure the establishment and the functioning of the internal market and to avoid distortion of competition; notes, in this context, the existing limits of the special legislative procedure to realize these objectives;
Amendment 148 #
Motion for a resolution
Paragraph 9 a (new)
Paragraph 9 a (new)
9 a. deplores that differences in withholding tax and withholding tax reimbursement procedures remain considerable obstacle for further Capital Market Union integration; welcomes the Commission’s announcement to propose a legislative initiative for introducing a common, standardised, EU-wide system for withholding tax relief at source1a; _________________ 1aCapital markets union 2020 action plan: A capital markets union for people and businesses, Action 10: Alleviating the tax associated burden in cross-border investment.
Amendment 169 #
Motion for a resolution
Paragraph 13 a (new)
Paragraph 13 a (new)
13 a. Notes that while tax rulings can be an important tool to establish legal clarity for companies, they also carry the potential for abuse through the granting of preferential tax treatment;
Amendment 170 #
Motion for a resolution
Paragraph 13 b (new)
Paragraph 13 b (new)
13 b. Welcomes that the Commission is willing to apply its constitutional role to fight the distortion of competition by making use of competition law; deplores that several recent Commission decisions in high-profile competition cases in the area of taxation have been annulled by the Courts; calls on the European Commission to prepare their competition policy cases more thoroughly so that they can hold up in a court of law;
Amendment 186 #
Motion for a resolution
Paragraph 15 a (new)
Paragraph 15 a (new)
15 a. Calls on Member States to continue reforming tax administrations, speed up digitalisation and start implementing strategic approaches to support SMEs with tax compliance as well as to identify opportunities for burden reductions;
Amendment 189 #
Motion for a resolution
Paragraph 15 b (new)
Paragraph 15 b (new)
15 b. Calls on Member States to make better use of the EU Fiscalis programme in order to improve cooperation between tax administrations in their reform efforts; calls in this regard on the Commission to establish an Erasmus exchange programme for tax officers in order to encourage the take-up of best practices;