Activities of Andżelika Anna MOŻDŻANOWSKA related to 2022/2142(INI)
Shadow opinions (1)
OPINION on the implementation of passerelle clauses in the EU Treaties
Amendments (4)
Amendment 5 #
Draft opinion
Paragraph 1
Paragraph 1
1. Highlights that taxation is one of the few areas that remain subject to unanimity voting in Council; stresses that it has become increasingly evident over recent years that stronger coordination and greater responsibility and solidarity in the field of taxation is needed at EU and global levels in the light of economic developments and the new challenges created by digitalisation and globalisation; regrets, in this regard, Hungary’s misuse of its veto right to block the Council negotiations on the Commission proposal of 22 December 2021 for a Council directive on ensuring a global minimum level of taxation for multinational groups in the Union (COM(2021)0823);
Amendment 20 #
Draft opinion
Paragraph 2
Paragraph 2
2. Regrets the factcognises that the current situation often leads to delays and a lack of progress in the harmonisation and coordination of tax rules across the Union, even though such harmonisation and coordination would benefit everyonecoordination would in some cases benefit everyone; calls, therefore, on the Commission to propose solutions that have a chance of broad support in the Council, and on the Council to act in a spirit of responsibility and solidarity; notes that some legislative proposals, such as the debt-equity bias reduction allowance (DEBRA) or the Business in Europe: Framework for Income Taxation (BEFIT), willcould be key to supporting the competitiveness of European companies;
Amendment 27 #
Draft opinion
Paragraph 3
Paragraph 3
3. Recallognises that Article 48(7) of the Treaty on European Union provides for two general passerelle clauses that allow the decision-making procedures to be changed in order to adopt measures in Council through qualified majority voting (QMV) in areas that are currently subject to unanimity; regrets the fact that these passerelle clauses have never been usedstresses the dangers and risks for Member States that may result from removing their freedom of decision in tax matters, which are highly important for economic and social policy-making; recalls that activating the passerelle clauses would in any case require unanimity in the European Council and Parliament’s consent;
Amendment 39 #
Draft opinion
Paragraph 4
Paragraph 4
4. RDoes not recommends using the two general passerelle clauses for selected Treaty articles concerning the EU’s competences in tax matters; stresses the risks to host and founding Member States of the EU from the central EU institutions’ agenda of increasing centralisation and weakening the areapowers of taxnation; recalls thatal governments; notes, in this context, the Commission communication of 15 January 2019 entitled ‘Towards a more efficient and democratic decision making in EU tax policy’ (COM(2019)0008) and the conclusions of the Conference on the Future of Europe bot, whose legitimacy is highly problematic, which recommended moving from unanimity voting to QMV on tax matters.; calls for respect for the Treaty competences of the Member States and for the principle of unanimity in tax matters;