27 Amendments of Engin EROGLU related to 2023/2058(INI)
Amendment 9 #
Motion for a resolution
Recital A
Recital A
A. whereas the economic recovery and the climate crisis increase the need to mobilise more resources and re-evaluate current taxation policies in the Member Statesto improve tax collection;
Amendment 21 #
Motion for a resolution
Recital B
Recital B
B. whereas some analysis show that rising corporate profits account for almost half of the increase in inflation in the EU over the past two years, as companies increased prices by more than the spiking costs of imported energy;
Amendment 27 #
Motion for a resolution
Recital C
Recital C
C. whereas the growing trend of cross- border teleworkers, including digital nomads, has created difficultinew challenges for the taxation of labour income;
Amendment 29 #
Motion for a resolution
Recital D
Recital D
D. whereas over the years, in cases of some Member States, the tax incidence has shifted from wealth to income, from capital income to labour income and consumption, from multinational enterprises (MNEs) to small and medium-sized enterprises (SMEs) and from the financial sector to the real economy; nevertheless a number of measures have been already introduced to overcome such a trend;
Amendment 36 #
Motion for a resolution
Recital E
Recital E
E. whereas thsome EU Member States rely disproportionately on labouron income taxes, social contributions and indirect taxes, such as the value added tax (VAT) or excise duties;
Amendment 48 #
Motion for a resolution
Recital G
Recital G
G. whereas concerns have been raised about the potential double taxation of Ukrainian refugees who continue to perform their duties for their Ukrainian employer while working remotely from their host countries, and about the lack of a common EU approach onthere is a common understanding to find a solution for this matter;
Amendment 75 #
Motion for a resolution
Paragraph 1
Paragraph 1
1. Highlights that tax systems and fiscal capacities in the Member States are facing severe shockchallenges, an ageing population and challenges related to the green transition, the digital transformation of their labour markets and the existing tax gap9 , all of which emphasise the need for large public investments in order to achieve a sustainable economic recovery, mobilise private capital and attract entrepreneurship; _________________ 9 European Commission, ‘Tax policies in the European Union – 2020 survey’, Publications Office of the European Union, Luxembourg, 2020.
Amendment 79 #
Motion for a resolution
Paragraph 2
Paragraph 2
2. Notes with concern that the impacts of the COVID-19 pandemic, the subsequent energy-price shock and inflation are highly regressive, with the poorest households being hit the hardest; observes that effective tax rates rose significantly for families with children, particularly at lower income levels10 ; notes with concern that gender inequality worsened during the pandemic; and regrets that the recent crises have also significantly affected the EU SMEs; _________________ 10 OECD, ‘Double blow for workers as inflation drives real wages down and labour taxes up’, 25 April 2023.
Amendment 84 #
Motion for a resolution
Paragraph 3
Paragraph 3
3. Observes that COVID-19 financial aid in the form of tax deductions and tax credits helped many companies to overcome the negative consequences of the COVID-19 crisis, however, had a limited impact on those in the greatest need, such as the unemployed, students, pensioners, unreported workers and part- time workers;
Amendment 86 #
Motion for a resolution
Paragraph 4
Paragraph 4
Amendment 90 #
Motion for a resolution
Paragraph 4
Paragraph 4
4. Observes with concern that inflation has been partially driven by some companies increasing their profit margins, with, for example, Maersk’s annual pre-tax income soaring from USD 967 million in 2019 to USD 30.2 billion in 2022; and at the same time notes with concern that a number of the EU companies, namely SMEs, as well as households, have been suffering from high inflation;
Amendment 98 #
Motion for a resolution
Paragraph 5
Paragraph 5
5. Regrets the fact thatIs of the view that MNEs that realise excess profits in times of crisis and wealthy individuals who realise significant capital gains through speculation are often undertaxed; notes that a number of EU companies, namely SMEs, have had to cease their operation as a consequence of crisis;
Amendment 104 #
Motion for a resolution
Paragraph 6
Paragraph 6
6. Is concerned that the impact of temporary VAT reductions for end consumers was limited in some cases and was more pronounced for companies that increased their profit margins because of these reductions;
Amendment 110 #
Motion for a resolution
Paragraph 7
Paragraph 7
7. Respects that each Member State is entitled to set its tax mix according to its needs, especially in the social and economic area, however, regrets that, in the overall tax mix, environmental taxation remains underutilised in thsome EU Member States; regrets that fossil fuel subsidies remain high; observes that, overall, the tax systems in thsome Member States are not responding to the climate and biodiversity crises and are contributing insufficiently to reaching the EU’s climate goals;
Amendment 119 #
Motion for a resolution
Paragraph 8
Paragraph 8
8. Calls on the Member States to consider the ‘COVID-19 precedent’ for the taxation of cross-border workers as regards the tax treatment of Ukrainian refugees, which would entail disregarding the additional days spent in the host country for the calculation of the 183-day rule; recommends that the Member States’ national tax authorities offer tax guidance to refugees andin order to reduce administrative complications;
Amendment 125 #
Motion for a resolution
Paragraph 9
Paragraph 9
9. Considers that, in light of the many crises faced by the Member States, the EU should seize the opportunity to carry out a full-scale and holistic analysis of its tax systemsestablish a robust legal framework with clear rules so that Member States can quickly introduce necessary tax measures and subsequently abolish once not necessary, in order to respond more effectively to future crises and to avoid a lengthy approval procedure;
Amendment 128 #
Motion for a resolution
Paragraph 9
Paragraph 9
9. Considers that, in light of the many crises faced by the Member States, the EU Member States should seize the opportunity to carry out a full-scale and holistic analysis of itstheir tax systems;
Amendment 132 #
Motion for a resolution
Paragraph 10
Paragraph 10
10. Calls on the Commission to launch a comprehensive evaluation followed by an action plan on important areas for reform in order to strengthening the Member States’ tax systems, where appropriate, by making them future and crisis proof, including through the simplification of their national tax systems; calls for the Commission to come forward with a tax proposal under Article 116 of the Treaty on the Functioning of the European Union to solve specific tax distortions in the Member States;
Amendment 139 #
Motion for a resolution
Paragraph 11
Paragraph 11
11. Calls on the Commission to assess the effectiveness of the temporary tax incentives, including VAT reductions, applied in Member States and their impact on the EU Single Market and competitiveness, and to take measures if deemed necessary;
Amendment 147 #
Motion for a resolution
Paragraph 12
Paragraph 12
12. Highlights that environmental taxes and well-designed incentives have the potential to both cover the need for additional revenues and support a carbon- free economy; calls on the Member States to finally agree on the proposed revision of the Energy Taxation Directive,11 taking into account the needs of individual Member States; _________________ 11 Commission proposal of 14 July 2021 for a Council directive restructuring the Union framework for the taxation of energy products and electricity (COM(2021)0563).
Amendment 150 #
Motion for a resolution
Paragraph 12 a (new)
Paragraph 12 a (new)
12a. Notes that in current challenging economic climate, the sustainable tax revenue is crucial; highlights the need to focus on reduction of tax frauds and evasion, especially in the area of indirect taxation; calls on the Member States to use the current tools more effectively or to introduce the new ones in order to eliminate fraudulent practices as much as possible;
Amendment 160 #
Motion for a resolution
Paragraph 13
Paragraph 13
13. Notes with concern that income inequality has increased in the last 30 years, with wealth being even more concentrated than income and capital gains being mostly realised by the top decile of the population; considers that the Member States should more effectively redistribute income and wealth throughalls on the Commission to analyse if the taxation of capital gains, property and wealth could bring the expected results; supports calls to start international-level negotiations to establish a progressive wealth tax, in the same vein as the OECD/G20 global tax deal for corporationsdiscussions to assess advantages and disadvantages of possible introduction of a progressive wealth tax;
Amendment 164 #
Motion for a resolution
Paragraph 13 a (new)
Paragraph 13 a (new)
13a. Takes the view that, as the recent crisis have clearly shown that not all companies or citizens are harmed in the same way, the targeted tax policy can deliver better results than a more general approach, and that tax measures taken by Member States should in future be targeted at those who really need them;
Amendment 169 #
Motion for a resolution
Paragraph 14
Paragraph 14
Amendment 191 #
Motion for a resolution
Paragraph 16
Paragraph 16
16. Calls for a multilateral initiative at the UN or G20OECD Inclusive Forum to introduce minimum carbon tax standards, including a minimum rate;
Amendment 197 #
Motion for a resolution
Paragraph 17
Paragraph 17
17. Observes with concern that private jet flights have exponentially increased in the EU in the past few crisis years; calls for an EU-wide prohibitive tax ontax on aircrafts, including private jets;
Amendment 205 #
Motion for a resolution
Paragraph 18
Paragraph 18