13 Amendments of Markus FERBER related to 2023/0320(CNS)
Amendment 34 #
Proposal for a directive
Recital 1
Recital 1
(1) In the Union, there is currently no common approach to the computation of the taxable base for businesses. EU businesses are therefore obliged to comply with the rules of different corporate tax systems, depending on the Member State in which they operate, which constitutes a significant obstacles for small and medium-sized enterprises when accessing the Single Market.
Amendment 38 #
Proposal for a directive
Recital 2
Recital 2
(2) The co-existence and interaction of 27 different corporate income tax systems in the Union gives rise to complexity in tax compliance, disproportionate compliance costs and leads to an uneven level playing field for businesses. This state of play has a higher impact on SMEs than on larger taxpayers and has become more evident as globalisation and digitalisation of the economy have significantly altered the perception of borders and business models. The attempts by governments to adapt to this new reality have resulted in a fragmented response among Member States, leading to further distortions in the internal market. Furthermore, the various legal frameworks inevitably lead to different tax administration practices across Member States. This often entails lengthy procedures characterised by unpredictability and inconsistency along with high compliance costs.
Amendment 78 #
Proposal for a directive
Article 4 – paragraph 1 – point a
Article 4 – paragraph 1 – point a
Amendment 95 #
Proposal for a directive
Article 6 – paragraph 2
Article 6 – paragraph 2
2. The filing authority shall verify whether the eligibility requirements set out in Article 4 are met and shall inform the head office of its findings within twoone months of the notification referred to in paragraph 1.
Amendment 97 #
Proposal for a directive
Article 6 – paragraph 3 – subparagraph 1
Article 6 – paragraph 3 – subparagraph 1
If the eligibility requirements are met, the filing authority shall inform the tax authorities of the host Member States within twoone months of the notification referred to in paragraph 1 that the taxable result of the relevant permanent establishments shall be computed in accordance with the head office taxation rules as of the following fiscal year, as applied in the head office Member State. The tax authority of the host Member State(s) shall communicate to the filing Authority the applicable tax rate.
Amendment 101 #
Proposal for a directive
Article 6 – paragraph 3 – subparagraph 4
Article 6 – paragraph 3 – subparagraph 4
If the filing authority concludes that the eligibility requirements are not met, it shall inform the head office within twoone months of the notification referred to in paragraph 1 and the head office may appeal against it in accordance with the national law.
Amendment 107 #
Proposal for a directive
Article 7 – paragraph 1
Article 7 – paragraph 1
1. The head office that has opted to apply head office taxation rules to its permanent establishments in one or more host Member States shall apply those rules for a period of five fiscal yearsindefinitely.
Amendment 108 #
Proposal for a directive
Article 7 – paragraph 2
Article 7 – paragraph 2
Amendment 112 #
Proposal for a directive
Article 8 – paragraph 1 – introductory part
Article 8 – paragraph 1 – introductory part
1. The option to apply the head office taxation rules shall be terminated before the end of the five-year period referred to in Article 7(1) for any of the following reasons:
Amendment 123 #
Proposal for a directive
Article 9
Article 9
Amendment 128 #
Proposal for a directive
Article 10
Article 10
Amendment 131 #
Proposal for a directive
Article 10 – paragraph 1 – point a
Article 10 – paragraph 1 – point a
Amendment 168 #
Proposal for a directive
Article 19 – paragraph 1 a (new)
Article 19 – paragraph 1 a (new)
1 a. The report referred to in paragraph 1 shall in particular assess: (a) whether an extension of the scope of this Directive is justified; (b) if and how the procedures in this Directive can be further streamlined to reduce compliance costs; (c) if there are lessons to be learnt from the application of this Directive for corporate taxation in general;