Activities of David CORMAND related to 2021/0430(CNS)
Plenary speeches (2)
System of own resources of the European Union (debate)
System of own resources of the European Union (debate)
Shadow reports (1)
REPORT on the proposal for a Council decision amending Decision (EU, Euratom) 2020/2053 on the system of own resources of the European Union
Amendments (9)
Amendment 7 #
Proposal for a decision
Recital 1 a (new)
Recital 1 a (new)
(1 a) This decision constitutes an important step in the implementation of the roadmap for the introduction of new own resources; it is to be followed up by additional and complementary initiatives, including but not limited to, the Financial Transaction Tax, a financial contribution linked to the corporate sector or a new common corporate tax base, which will ensure that the new proceeds are at least sufficient for repayments of the interest and the principal of NGEU debts and that the distributive financial implications are acceptable to all Member States.
Amendment 9 #
Proposal for a decision
Recital 2 a (new)
Recital 2 a (new)
(2 a) There is a need to increase the level of income through new own resources to make resources available for NGEU repayment costs and to allow for funding of the Social Climate Fund in the revised MFF and contribute to the long term achievement of the Union’s policy goals. However, legally and technically, the three new own resources will constitute general income in full compliance with the principle of universality of revenue.
Amendment 11 #
Proposal for a decision
Recital 5
Recital 5
(5) To avoid an excessively regressive impact on contributions from the emissions trading, a maximum contribution should be established for eligible Member States until 2030. For the period from 2023 to 2027, Member States are eligible if the gross national income per capita, measured in purchasing power standard and calculated on the basis of Union figures for 2020 is below 90% of the EU average. For the period from 2028 to 2030, the gross national income per capita in 2025 should be used. The maximum contribution should be established by comparing Member States’ shares in the total emission trading based own resource with the shares of those Member States in the Union gross national income. A minimum contribution should be established for all Member States if their share of the total amount of ETS- based own resources is lower than 75% of their share in the Union gross national income.
Amendment 13 #
Proposal for a decision
Recital 7 a (new)
Recital 7 a (new)
(7 a) The successful implementation of the OECD/G20 IF Pillar 1 Agreement at international level is suffering delays and is not guaranteed. It is necessary for the Commission and the Member States to regularly reassess the situation and, if appropriate, submit a legislative proposal to introduce a digital levy or similar measure in the absence of progress on the implementation of the OECD/G20 IF Pillar 1 Agreement. In the event of a clear lack of progress by 31 December 2023, a digital levy or similar proposal should be submitted. In any event, such a legislative proposal should enter into force in the absence of the ratification of a Multilateral Convention implementing Pillar 1 by a critical mass of countries by 31 December 2024. Such digital levy or similar proposal should then be considered an own resource of the Union.
Amendment 14 #
Proposal for a decision
Recital 7 b (new)
Recital 7 b (new)
(7 b) The digital levy or similar proposal should be applied retroactively to companies in scope, depending on its entry into force, for the fiscal years 2021, 2022, 2023 and 2024.
Amendment 15 #
Proposal for a decision
Article 1 – paragraph 1 – point 1 – point a
Article 1 – paragraph 1 – point 1 – point a
Decision (EU, Euratom) 2020/2053
Article 2 – paragraph 1 – point e
Article 2 – paragraph 1 – point e
(e) the application of a uniform rate of 250% to:
Amendment 16 #
Proposal for a decision
Article 1 – paragraph 1 – point 1 – point b
Article 1 – paragraph 1 – point 1 – point b
Decision (EU, Euratom) 2020/2053
Article 2 – paragraph 1 – point f
Article 2 – paragraph 1 – point f
(f) the application of a uniform call rate equal to 75100% of the revenues from the sale of certificates of the carbon border adjustment mechanism established by Regulation (EU) [XXX] of the European Parliament and of the Council18 . _________________ 18 3Regulation (EU) [XXX] of the European Parliament and of the Council on the carbon border adjustment mechanism.
Amendment 17 #
Proposal for a decision
Article 1 – paragraph 1 – point 1 – point c
Article 1 – paragraph 1 – point 1 – point c
Decision (EU, Euratom) 2020/2053
Article 2 – paragraph 1 – point g
Article 2 – paragraph 1 – point g
(g) the application of a uniform call rate of 15% to the share of residual profit of multinational enterprises reallocated to Member States pursuant to [the Directive on implementation of the global agreement on re-allocation of taxing rights19 .], provided that the OECD/G20 IF Pillar 1 Agreement has been successfully implemented by a critical mass of countries by 1 January 2025. _________________ 19 4[Directive (EU) XXX giving effect to the OECD/G20 IF Pillar 1 Agreement].
Amendment 18 #
Proposal for a decision
Article 1 – paragraph 1 – point 1 – point c a (new)
Article 1 – paragraph 1 – point 1 – point c a (new)
(c a) in paragraph 1, the following subparagraph is added: “Where first subparagraph, point (g), does not apply, revenue from the application of a digital levy in Member States pursuant to [the Directive on introducing a digital levy in the Union] shall constitute an own resource entered in the Union budget.”