8 Amendments of Markus FERBER related to 2023/0321(CNS)
Amendment 96 #
Proposal for a directive
Recital 6
Recital 6
(6) It is indeed critical to create a system that achieves a degree of uniformity across the Union, at least amongst the taxpayers that it is chiefly addressed to. Accordingly, and considering the efforts that both tax administrations and businesses have made in order to implement the framework of a global minimum level of taxation, it would be important to capitalise on this achievement and design rules that remain as close as possible to the OECD/G20 Model Rules and Directive (EU) 2022/2523. On this basis, the common framework of rules should be mandatory for groups with a taxable presence in the Union provided that they have annual combined revenues of more than EUR 750 000 000 based on their consolidated financial statements. In this way, the scope would thus be targeted at businesses that are most likely to have cross-border activities and, thereby, can benefit from the simplification which a common legal framework would offer. The threshold would also provide alignment with Directive (EU) 2022/2523 for a consistent approach in the Union. In order to ensure a certain degree of predictability, the scope should be maintained for a considerable period of time.
Amendment 160 #
Proposal for a directive
Article 2 – paragraph 1 – point a
Article 2 – paragraph 1 – point a
(a) they belong to a domestic group or to a multinational enterprise group (‘MNE group) which prepares consolidated financial statements and had annual combined revenues of at least EUR 750 000 000 or more in at least two of the last four fiscal years;
Amendment 164 #
Proposal for a directive
Article 2 – paragraph 2
Article 2 – paragraph 2
2. By way of derogation from paragraph 1, this Directive shall not apply to companies or permanent establishments with an ultimate parent entity outside the Union where the combined revenues of the group in the Union either do not exceed 57% of the total revenues for the group based on its consolidated financial statements or the amount of EUR 560 million in at least two of the last four fiscal years. This shall be without prejudice to the right of opting in under paragraph 7.
Amendment 221 #
Proposal for a directive
Article 22 – paragraph 1
Article 22 – paragraph 1
1. The financial accounting net income or loss of a BEFIT group member shall be adjusted to exclude in the fiscal year of acquisition any fixed tangible asset that has a book value before depreciation which is below EUR 510000.
Amendment 265 #
Proposal for a directive
Article 42 – paragraph 2 – point b
Article 42 – paragraph 2 – point b
(b) a negative amount, the loss shall be carried forward and shall be set off against the next positive BEFIT tax base once it occurs.
Amendment 296 #
Proposal for a directive
Article 45 – paragraph 3 – point a
Article 45 – paragraph 3 – point a
(a) low-risk zone: where the expense incurred, or the income earned, by a BEFIT group member from intra-BEFIT group transactions increase in a fiscal year by less than 105% compared to the average expense or income of the previous three fiscal years from intra-BEFIT group transactions;
Amendment 298 #
Proposal for a directive
Article 45 – paragraph 3 – point b
Article 45 – paragraph 3 – point b
(b) high-risk zone: where the expense incurred, or the income earned, by a BEFIT group member from intra-BEFIT group transactions increase in a fiscal year by 105% or more compared to the average expense or income of the previous three fiscal years from intra-BEFIT group transactions.
Amendment 303 #
Proposal for a directive
Article 45 – paragraph 4 – subparagraph 1 – point b
Article 45 – paragraph 4 – subparagraph 1 – point b
(b) high-risk zone: the competent authorities of the Member States concerned shall presume that the pricing of intra- BEFIT group transactions of a specific BEFIT group member does not comply with the arm’s length principle and the part of the increase which goes beyond 105% shall not be recognized for the purpose of computing the baseline allocation percentage of that BEFIT group member.