7 Amendments of Joachim KUHS related to 2021/2010(INI)
Amendment 1 #
Draft opinion
Paragraph 1
Paragraph 1
1. WelcomesTakes note of the Interinstitutional Agreement on budgetary cooperation of 16 December 2020 (IIA) and recallsfuted the legally binding commitment towards the introductionity of an EU digital levy as an own resource by 1 January 2023, as it violates the division of powers between the EU and the Member States and articles 107- 118 TFEU;
Amendment 12 #
Draft opinion
Paragraph 2
Paragraph 2
2. RegretUrges the OECD’s failure to find consensus on digital taxation by the end of mid-20201 as planned;
Amendment 13 #
Draft opinion
Paragraph 3
Paragraph 3
Amendment 20 #
Draft opinion
Paragraph 4
Paragraph 4
4. ReiteratesHighly doubt that the EU digital levy will counter tax base erosion, ensure a level playing field and improve tax fairness by capturing mobile bases; considers that its revenues would be intricately linked to the open borders of the single market and the ‘direcalls that the OECD’s initiative is not about the ideological concept of ‘fairness’, but the allocation of taxing rights between sovereign states; calls on the EU to abandon the ideologitcal Union’rhetoric on fairness and stay within the OECD’s framework;
Amendment 29 #
Draft opinion
Paragraph 5
Paragraph 5
5. MaintainsEstimates theoretically that the EU digital levy will be part of a basket of new own resources whose proceeds will be sufficient to cover, through the long-term EU budget, the repayment costs of the EU Recovery Instrument’s grants component, expected to be around EUR 15 billion per year on average and EUR 29.25 billion maximum per year from 2028 until 2058, while avoiding a reduction in expenditure for EU programmes; notes that the revenue is estimated to be in the range of several billion euros to several tens of billions of euros depending on, among other factors, the taxable revenues, the taxable entity, the place of taxation, the calculation and the rate of tax;
Amendment 41 #
Draft opinion
Paragraph 5 a (new)
Paragraph 5 a (new)
5a. Is concerned at an overly optimistic estimate of revenue with regard to the own resources to be created, which thereby shifts the burden of debt repayment to the Member States;
Amendment 51 #
Draft opinion
Paragraph 6
Paragraph 6