11 Amendments of Olivier CHASTEL 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 53 #
Motion for a resolution
Recital D
Recital D
Amendment 74 #
Motion for a resolution
Recital E a (new)
Recital E a (new)
E a. whereas, taxation policies can be an effective tool for encouraging behavioural changes and incentivising investment;
Amendment 120 #
Motion for a resolution
Paragraph 5
Paragraph 5
5. Observes that in spite of the numerous calls for shifting taxation from labour to pollution, revenues from taxes on pollution and resources in particular have remained very low in many Member States, and yet they offer a potential source for increasing revenue through the application of the ‘polluter pays’ principle and are difficult to evade owing to the character of the tax base;
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 145 #
Motion for a resolution
Paragraph 7
Paragraph 7
7. Notes that COVID-19 has demonstrated that the current disproportionate reliance on labour income taxes and social contributions, which puts the onus on continued high levels of employment and consumption to fund government spending and policies, is neither sustainable nor economically effective puts a disproportionate burden on certain sectors of the population;
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 205 #
Motion for a resolution
Paragraph 13
Paragraph 13
13. Observes that there is also room for significant revenue and efficiency gains at tax administration level; notes that an effective and efficient tax administration, as well as a high degree of tax certainty, can encourage investment and foster competitiveness; notes that the Commission 2020 VAT Gap report forecast a VAT revenue loss of €164 billion;17a _________________ 17a European Commission 'Study and Reports on the VAT Gap in the EU-28 Member States: 2020 final reports', p.74, https://ec.europa.eu/taxation_customs/site s/taxation/files/vat-gap-full-report- 2020_en.pdf
Amendment 213 #
Motion for a resolution
Paragraph 14
Paragraph 14
14. Welcomes 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 system should therefore be reformed; stresses that taxation can be used both to deter certain behaviours and to incentivise investments in research and development or infrastructure necessary to achieving a carbon-neutral economy;