10 Amendments of Andżelika Anna MOŻDŻANOWSKA related to 2020/2254(INL)
Amendment 59 #
Motion for a resolution
Paragraph 4
Paragraph 4
4. Recalls that any tax measures, temporary or not, should foster and not hamper the competitiveness of European businesses; stresses that the reporting requirements should therefore not generate higher administrative costs for economic actors, notably for small and medium-sized enterprises (SMEs); notes that to effectively address lost tax revenues, better quality and possible higher quantities of data may be needed, but only data effectively used, and collected from taxpayers only once with utmost security, should be collectedwhich should, however, be obtained once and only if they are necessary, while ensuring their effective use and an appropriate level of security; notes that data should aim to simplify various obligations of taxpayers, while artificial intelligence (AI) and various softwares should be used to maximise the effectiveness of the use of data;
Amendment 70 #
Motion for a resolution
Paragraph 5
Paragraph 5
5. Is of the opinion that better estimates of overall tax losses in the Union and a detailed investigation of their systemic causes are essential for efficient proposals on ways to effectively reduce tax losses;
Amendment 82 #
Motion for a resolution
Paragraph 7
Paragraph 7
7. Notes that the Union decision- making process is not promoting change, as tax policy is a national prerogative and subject to unanimity; regrets thatax policy is a national prerogative and subject to unanimity, and that this guiding principle should be maintained, even though the current situation sometimes leads to an uneven or inconsistent application of tax regulations; calls on the Commission and the Member States to ensurereach a consensus on ensuring more harmonised and consistent tax rules and their implementation, to protect the functioning of the single market and to assure the principle of “taxing where profit is generated”;
Amendment 91 #
Motion for a resolution
Paragraph 8
Paragraph 8
8. Takes note of the existing limits on decision making in the Council and calls for exploring all legal options as provided in the Treaties on taxation especially in orderthe principle of unanimity in tax matters laid down in the Treaties to be complied with when seeking solutions to ensure functionality of the single market and preserve Union competitiveness in the global market;
Amendment 100 #
Motion for a resolution
Paragraph 9
Paragraph 9
9. Observes that the current EU VAT system remains too complex and vulnerable to fraud, while generating high compliance costs for economic operators8, and that it is an unfair system given the privileged position of certain Member States in terms of freedom to set VAT rates; notes that the different measures to tackle tax fraud are adopted in the Member States; recalls that the modernisation of the VAT system and the shift towards a more coherent VAT system across the Union should be addressed urgently9; calls for a system that is fair and equal for all and ensures transparency and consistency, while allowing Member States flexibility in setting VAT rates, which is particularly important in the period of economic recovery following the COVID-19 pandemic. _________________ 8As per the EPRS’ EAVA (September 2021), the VAT gap, including cross- border VAT evasion and fraud, could be estimated at around €120 billion in 2020, page 42. 9As per the EPRS' EAVA (September 2021), the estimated added value of the extended cooperation between the Member States plus the full implementation of the OSS could bring a reduction of est. €29 billion of the VAT gap, and a reduction of est. €10 billion in compliance costs for businesses, page 39.
Amendment 149 #
Motion for a resolution
Paragraph 14
Paragraph 14
14. Welcomes the two-pillar agreement reached at the G7/G20 levels on the allocation of taxing rights and the application of a minimum effective tax rate of at least 15% on the global profits of MNEs; notes the need for effective implementation; calls on the Commission to make the necessary legislative proposals to implement the agreement into Union law as quickly as possible after the finalisation of the technical work on the OECD approach;
Amendment 182 #
Motion for a resolution
Annex I – Part A – Recommendation A2 – paragraph 1 – introductory part
Annex I – Part A – Recommendation A2 – paragraph 1 – introductory part
The European Parliament calls on the European Commission to introduce measures to further reduce costs and complexity of taxation of SMEs and SEs by 20234.
Amendment 184 #
Motion for a resolution
Annex I – Part B – Recommendation B1
Annex I – Part B – Recommendation B1
Amendment 191 #
Motion for a resolution
Annex I – Part C – Recommendation C1 – paragraph 1 – indent 1
Annex I – Part C – Recommendation C1 – paragraph 1 – indent 1
Amendment 193 #
Motion for a resolution
Annex I – Part C – Recommendation C1 – paragraph 1 – indent 2
Annex I – Part C – Recommendation C1 – paragraph 1 – indent 2
- Explore the possibility of a gradual introduction of obligatory e-invoicing across the Union by 2023, focused on significant reduction of costs of compliance, especially for SMEs. Issuing invoices should be administered only via state- operated/certified “system(s)” with full data protection ensured.