Activities of Martin HLAVÁČEK related to 2023/0320(CNS)
Shadow reports (1)
REPORT on the proposal for a Council directive establishing a Head Office Tax system for micro, small and medium sized enterprises, and amending Directive 2011/16/EU
Amendments (21)
Amendment 66 #
Proposal for a directive
Article 2 – paragraph 1 – point d
Article 2 – paragraph 1 – point d
(d) they qualify as micro, small and medium-sized (SMEs), as defined in Directive 2013/34/EU16 ;. For the purpose of this directive and notwithtanding to the Directive 2013/34/EU, the micro- undertakings shall be defined as undertakings which do not have more than 25 employees as average number during the financial year, the small undertakings shall be defined as undertakings which do not have more than 100 employees as average number during the financial year, and the medium-sized undertakings shall be defined as undertakings which do not have more than 350 employees as average number during the financial year. _________________ 16 Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC
Amendment 69 #
Proposal for a directive
Article 2 – paragraph 2 – introductory part
Article 2 – paragraph 2 – introductory part
2. The Commission is empowered to adopt delegated acts in accordance with Article 16 to amend Annexes I to IV, in order to take account of changes to the laws of the Member States and based on the information provided by the relevant Member State concerning:
Amendment 76 #
Proposal for a directive
Article 3 – paragraph 1 – point 6
Article 3 – paragraph 1 – point 6
(6) ‘taxable result of the permanent establishment’ means the taxable income or loss attributed to the permanent establishment and computed in accordance with the Head Office Taxation rules;
Amendment 79 #
Proposal for a directive
Article 4 – paragraph 1 – point a
Article 4 – paragraph 1 – point a
(a) the joint turnover of its permanent establishments did not exceed, for the last two fiscal years, an amount equal to double the turnover generated by the head office; for the last year the joint turnover of its permanent establishments is calculated based on the date available until the 30th September of that year;
Amendment 80 #
Proposal for a directive
Article 4 – paragraph 1 – point a
Article 4 – paragraph 1 – point a
(a) the joint turnover of its permanent establishments did not exceed, for the last two fiscal years, an amount equal to double the turnover generated by the head office in the head office Member State;
Amendment 82 #
Proposal for a directive
Article 4 – paragraph 1 – point b
Article 4 – paragraph 1 – point b
(b) it has been resident for tax purposes in the head office Member State during the last two fiscal years; for newly created SMEs the minimum lenght of tax residency is not taken into account;
Amendment 83 #
Proposal for a directive
Article 4 – paragraph 1 – point b
Article 4 – paragraph 1 – point b
(b) it has been resident for tax purposes in the head office Member State during the last two fiscal years or, if more recently, since the establishment of the head office;
Amendment 86 #
Proposal for a directive
Article 4 – paragraph 1 – point c
Article 4 – paragraph 1 – point c
(c) it has met the conditions laid down in Article 2(1), point d) for the last two fiscal years or, if more recently, since the establishment of the head office.
Amendment 89 #
Proposal for a directive
Article 4 – paragraph 2
Article 4 – paragraph 2
2. If the head office opts to apply the head office taxation rules in accordance with paragraph 1, it shall apply those rules to all its permanent establishments in other Member States. If it creates a new permanent establishment in another Member State, it shall apply head office taxation rules to such permanent establishment from the moment of its establishment. In that case the head office should inform the host Member State that it has opted to apply the head office taxation rules in accordance with paragraph 1;
Amendment 98 #
Proposal for a directive
Article 6 – paragraph 3 – subparagraph 3
Article 6 – paragraph 3 – subparagraph 3
The host Member State may challenge the decision of the filing authority regarding the fulfilment of the eligibility requirements in accordance with the provisions set out in Article 13. In that case, the national rules of the head office Member State are applied. Notwithstanding such proceedings, the SMEs may start applying the head office taxation rules.
Amendment 99 #
Proposal for a directive
Article 6 – paragraph 3 – subparagraph 4
Article 6 – paragraph 3 – subparagraph 4
If the filing authority concludes that the eligibility requirements are not met, it shall inform the head office within two months of the notification referred to in paragraph 1 and the head office may appeal against it in accordance with the national law. The decision of the filing authority shall only have legal effects as of the following fiscal year.
Amendment 115 #
Proposal for a directive
Article 8 – paragraph 1 – point b
Article 8 – paragraph 1 – point b
(b) for the last two fiscal years, the joint turnover of its permanent establishments exceeded an amount which is equal to triple the turnover of the head office in the head office Member State.
Amendment 117 #
(b a) the SMEs referred to in Article 2(1) set up one or more subsidiaries;
Amendment 118 #
Proposal for a directive
Article 8 – paragraph 1 – point b b (new)
Article 8 – paragraph 1 – point b b (new)
(b b) the undertaking does not anymore qualify as micro, small and medium-sized undertakings pursuant to Article 2(1)(b).
Amendment 126 #
Proposal for a directive
Article 9 – paragraph 1
Article 9 – paragraph 1
1. If the head office wishes to renew its option, it shall notify the filing authority thereof at least sixthree months before the end of the period referred to in Article 7(1) and shall list the names of the host Member States. The filing authority shall verify whether the SME continues to meet the eligibility requirements set out in Article 4.
Amendment 127 #
Proposal for a directive
Article 9 – paragraph 2
Article 9 – paragraph 2
2. The filing authority shall confirm the renewal of the option within twoone months of the receipt of the notification referred to in paragraph 1 after it has verified that the eligibility requirements set out in Article 4 are met. It shall communicate its decision to the head office, together with the information that the grounds for exclusion laid down in Article 10 do not apply. The filing authority shall also inform the tax authorities of the host Member States of the renewal within four months of the receipt of the notification referred to in paragraph 1.
Amendment 140 #
Proposal for a directive
Article 11 – paragraph 3 – introductory part
Article 11 – paragraph 3 – introductory part
3. Where one or more permanent establishment of the SME are not required to prepare separate financial accounting statements under the law of the host Member State, the HOTead Office Taxation tax return shall include the following information:
Amendment 153 #
Proposal for a directive
Article 12 – paragraph 2
Article 12 – paragraph 2
2. The filing authority shall collect the tax corresponding to the tax liability of each permanent establishment of the head office in the Union, apply the tax rate the respective host Member State and transfer the relevant amount to the competent authority of the respective host Member State without any delay.
Amendment 156 #
Proposal for a directive
Article 13 – paragraph 1
Article 13 – paragraph 1
1. Unless specified otherwise, the rules of this Directive shall not affect the national rules of Member States that govern local tax audits, legal remedies and proceedings, or the dispute resolution mechanisms available at the level of the Union or provided for in the applicable bilateral tax conventions on the avoidance of double taxation. The commercial, accounting and fiscal obligations of a permanent establishment pursuant to the national rules of the host Member State shall not be affected by this Directive.
Amendment 160 #
Proposal for a directive
Article 13 – paragraph 2
Article 13 – paragraph 2
2. The tax authority of the host Member State may request that an audit be carried out jointly with the filing authority covering the computation of the taxable result of the permanent establishment in accordance with the head office taxation rules, the attribution of profits to the permanent establishment and/or the applicable tax rate. Joint audits shall be conducted in accordance with Council Directive 2011/16/EU18 . Notwithstanding the provisions in the aforementioned Directive, the requested competent authority shall accept such request byThe request for a joint audit may be also raised by the tax authority of the head office Member State towards the tax authoritiesy of the host Member State of each permanent establishment. _________________ 18 Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC (OJ L 64, 11.3.2011, p. 1)
Amendment 167 #
Proposal for a directive
Article 19 – paragraph 1
Article 19 – paragraph 1
1. Five years after this Directive starts to apply, the Commission shall examine and evaluate its functioning and report to the European Parliament and the Council to that effect. In the evaluation report, the Commission shall, among others., examine whether the head office taxation rules should be also applied to one or more subsidiaries of the SMEs. The report shall, where appropriate, be accompanied by a proposal to amend this Directive.