Activities of Rasmus ANDRESEN related to 2022/2142(INI)
Shadow opinions (1)
OPINION on the implementation of passerelle clauses in the EU Treaties
Amendments (6)
Amendment 2 #
Draft opinion
Paragraph 1
Paragraph 1
1. Highlights that taxation is one of the few areas that remain subject to unanimity voting in Council; stresses that it has become increasingly evident over recent years that stronger coordination in the field of taxation is needed at EU and global levels in the light of economic developments and the new challenges created by digitalisation and globalisation; regrets, in this regard, Hungary’s misuse of its veto right to block the Council negotiations on the Commission proposal of 22 December 2021 for a Council directive on ensuring a global minimum level of taxation for multinational groups in the Union (COM(2021)0823);emphasises that a strong Union, from a labour, capital and fiscal perspective amongst others, cannot be reached without much needed tax coordination and harmonisation; emphasises further that tax coordination is essential to ensure the sustainable and future-proof tax systems in Member States; notes that stronger tax coordination in the Union has been sought since the landmark 1992 Ruding committee report1a; _________________ 1a http://aei.pitt.edu/8702/1/8702.pdf
Amendment 10 #
Draft opinion
Paragraph 1 – point 1 (new)
Paragraph 1 – point 1 (new)
(1) Deplores the growing misuse of the veto right to block Council decision- making in tax matters; regrets most particularly the Polish and Hungarian vetoes during the Council negotiations on the Commission proposal of 22 December 2021 for a Council directive on ensuring a global minimum level of taxation for multinational groups in the Union (COM(2021)0823) delaying the adoption for several months;
Amendment 18 #
Draft opinion
Paragraph 2
Paragraph 2
2. Regrets the fact that the current situation often leads to delays and a lack of progress in the harmonisation and coordination of tax rules across the Union, even though such harmonisation and coordination would benefit everyone; notes that some legislative proposals, such as the debt-equity bias reduction allowance (DEBRA) or thwarns that the lack of better coordination and harmonisation of tax rules harms the single market and the performance of the Union in reaching its economic, green, social and digital objectives; notes that some legislative proposals, such as the directive on preventing shell companies from misusing their structure for tax purposes (UNSHELL), the upcoming withholding tax framework and the future Business in Europe: Framework for Income Taxation (BEFIT), will be key to supporting the fairness of our tax system, the competitiveness of European companies, while the revision of the energy taxation directive will be key to supporting the EU’s climate goals;
Amendment 32 #
Draft opinion
Paragraph 3
Paragraph 3
3. Recalls that Article 48(7) of the Treaty on European Union provides for two general passerelle clauses that allow the decision-making procedures to be changed in order to adopt measures in Council through qualified majority voting (QMV) in areas that are currently subject to unanimity; regrets the fact that these passerelle clauses have never been used; recalls that activating the passerelle clauses would in any case require unanimity in the European Council and Parliament’s consent; supports the revision of these passerelle clauses in the framework of a future reform of the Treaties, including a strengthened role for the Parliament;
Amendment 40 #
Draft opinion
Paragraph 4
Paragraph 4
4. Recommends usingCalls the Council to use the two general passerelle clauses for selected Treaty articles concerning the EU’s competences in the area of taxation; recalls that such as article 113 and 115 TFEU; supports the Commission communication of 15 January 2019 entitled ‘Towards a more efficient and democratic decision making in EU tax policy’ (COM(2019)0008) and the conclusions of the Conference on the Future of Europe both recommended moving from unanimity voting to QMV on tax matters.; highlights the need for stronger Parliamentary involvement in tax decision-making in the EU;
Amendment 48 #
Draft opinion
Paragraph 4 a (new)
Paragraph 4 a (new)
4 a. Urges to move from unanimity to QMV through the ordinary legislative procedure in tax matters;