11 Amendments of Nicola BEER related to 2020/2259(INI)
Amendment 19 #
Motion for a resolution
Recital A
Recital A
A. whereas the fiscal system must be reformed if the state is to continuemeasures to establishing the preconditions for inclusive and sustainable well-being require proportional and targeted adaptations in the fiscal system;
Amendment 29 #
Motion for a resolution
Recital B
Recital B
B. whereas the economic recovery and the climate crisis have increased the need to mobilise more resources and re-evaluate the current taxation policieto abolish overly complex national taxation policies that only increase the risk of loopholes for tax evasion and distort competition in particular disadvantaging SMEs;
Amendment 37 #
Motion for a resolution
Recital C
Recital C
Amendment 81 #
Motion for a resolution
Paragraph 1
Paragraph 1
1. Considers that COVID-19 has given the EU a unique chance for a proper and holistic analysis of tax systems, how individual taxes interact and how they can be better coordinated to produce more flexible, resilient, green and fairer tax systems; recommends that Member States take this opportunity to build a new social-fiscal contract with citizens; underlines that this will help not only with raising revenues, but also with building trust and accountability between citizens and the state; stresses the need for coordination at EU level to avoid distortions and subsequent revenue losses;
Amendment 130 #
Motion for a resolution
Paragraph 6
Paragraph 6
6. Notes that a significant amount of government funding is channeled through tax expenditure in the form of exemptions, deductions, credits, deferrals and reduced tax rates13 ; notes further that these overly complex national tax systems and in particular their various exemptions lead to loopholes; _________________ 13The tax-expenditure-to-GDP ratio is on average 4.5 percentage points in the EU; https://www.cepweb.org/reforming-tax- expenditures/;IMF, ‘Tax Policy for Inclusive Growth after the Pandemic’, 16 December 2020, https://www.imf.org/en/Publications/SPRO LLs/covid19-special-notes#fiscal
Amendment 141 #
Motion for a resolution
Paragraph 7
Paragraph 7
Amendment 155 #
Motion for a resolution
Paragraph 8
Paragraph 8
8. Notes with concern that the impact of the COVID-19 pandemic is highly regressive, with the poorest households being the most severely hit14 ; regrets that large companies that realise excess profits, such as e-commerce businesses and wealthy individuals who realise significant capital gains through speculation, are often undertaxedcalls the need to find a fair and proportionate taxation for multinational enterprises that are even benefiting from the current crisis and a new normal in the digital sphere; _________________ 14OECD, ‘Tax and Fiscal Policy in Response to the Coronavirus Crisis: Strengthening Confidence and Resilience’, 19 May 2020,https://www.oecd.org/ctp/tax- policy/tax-and-fiscal-policy-in-response- to-the-coronavirus-crisis-strengthening- confidence-and-resilience.htm
Amendment 167 #
Motion for a resolution
Paragraph 9
Paragraph 9
9. Highlights that environme potential taxes have the potential to cover the need for additional revenue while supporting a resilient, competitive, sustainable and carbon-free economy; calls on Member States to consider expandof a globally agreed and stringent emissions trading system (ETS) on which the price of CO2 emissions should be based. It needed to include all sectors, i.e., electricity mobility, in particular international sectors such as aviation, shipping and transport. In the long-term, forestry and agriculture need to be included as well. Additionally, the reduction of CO2 emissions ing the tax base for environmental taxes through inter alia natural resource taxes, distance-based charges in the transport sector, fuel prices, and the taxation of deforestindustrial sector must be promoted through CO2-reducing technology. Thus, distortions of competition, for example with regard to energy prices, arising from unilateral national or EU-wide regulations, landfill, incineration, pesticides and fertilizersas well as "carbon leakage" are avoided;
Amendment 187 #
Motion for a resolution
Paragraph 11
Paragraph 11
11. Warns that national budgets cannot rely on environmental taxes alone, as some of these revenues will fall as environmental harm decreases over time; calls on Member States to develop holistic tax reforms, shifting taxation from labour to not only pollution but also capital and wealth16 ; _________________ 16European Commission, ‘Tax policies in the European Union’ survey, 2020, https://ec.europa.eu/taxation_customs/busi ness/company-tax/tax-good- governance/european-semester/tax- policies-european-union-survey_en; calls on Member States to develop holistic tax reforms, installing a fair and transparent tax system making everyone pay a fair share;
Amendment 215 #
Motion for a resolution
Paragraph 14
Paragraph 14
14. WelcomesTakes note of initiatives taken by the Commission within the framework of the Green Deal; notes with concern that no clear and holistic guidance exists on how taxation should contribute to achieving the goals set out in the Green Deal and considers that the taxation syhe costs of the implementation of the green deal is to be shouldered, particularly by SMEs, in particular with a view on the large bureaucratic burden that not at last em should therefore be reformederges due to the Taxonomy regulation;
Amendment 234 #
Motion for a resolution
Paragraph 16
Paragraph 16
16. WelcomesTakes note of the Commission’s soon- to-be-published revision of the Energy Taxation Directive17 ; callhighlights oin Member States to agree to clthe context of proposed tax exemptions for aviation and maritime fuels, increase minimum rates and restore the level playing field; callsand transport taxes the potential onf the ComEmission to launch a proposal for a progressive European kerosene taxs Trading System (ETS) that should include transportation (comprehending maritime and road transport); _________________ 17 OJ L 283, 31.10.2003, p. 51.