17 Amendments of Hélène LAPORTE related to 2020/2254(INL)
Amendment 20 #
Motion for a resolution
Recital C a (new)
Recital C a (new)
Ca. whereas the EU has been late to wake up to tax fraud and tax evasion given the repeated scandals that have come to light since 2015 involving several EU Member States, including a founding member;
Amendment 22 #
Motion for a resolution
Recital D a (new)
Recital D a (new)
Da. whereas the information-sharing obligations should be supported in their objective of combating tax fraud, avoidance and evasion by more effective cooperation between Member States, but the exchange of information is sometimes hampered by delays or incompleteness of the information sent, limiting the efficiency of the system.
Amendment 24 #
Motion for a resolution
Recital E
Recital E
E. whereas current international corporate tax rules are no longer suitable in the context of digitalisation and globalisation of the economy; whereas developments of digitalisation create a challenge in terms of traceability of economic operations and taxable events, which should not, however, lead to corporation tax harmonisation but rather a minimum threshold for that tax;
Amendment 29 #
Motion for a resolution
Recital E
Recital E
E. whereas current international corporate tax rules are no longer suitableneed to be updated in the context of digitalisation and globalisation of the economy; whereas developments of digitalisation create afiscal challenge in terms of traceability of economic operations and taxable events;
Amendment 36 #
Motion for a resolution
Recital G
Recital G
G. whereas increased transparency in the area of corporate taxation can improve tax collection and is also necessary to strengthen fair competitiveness in the single markettaxation of corporates, non- financial entities (NFEs) and high-net worth individuals (HNWIs) can improve tax collection, which will make the work of tax authorities more efficient; whereas the use of technology and digitalisation focused on a more efficient use of the available data can support efficiency and transparency of tax authorities and reduce the costs of compliance and increase the trust of the public;
Amendment 37 #
Motion for a resolution
Recital G a (new)
Recital G a (new)
Ga. whereas the Code of Conduct Group has, worryingly, made several missteps since its establishment in 1998 and failed to issue any recommendations promoting fair tax competition within the EU but has allowed harmful tax practices to flourish, such as Luxembourg's tax rulings;
Amendment 41 #
Motion for a resolution
Paragraph 1
Paragraph 1
1. Welcomes the Commission's Action Plan and supports its thorough implementation; observes that the majority of the 25 actions are related to VAT, which iappears appropriate due to the high level of revenue losses in the area of VAT; considers however that an impact assessment should be carried out, before presenting concrete legislative proposals to better apprehend the potential effects on taxpayers and businesses;
Amendment 52 #
Motion for a resolution
Paragraph 3
Paragraph 3
3. Welcomes the Commission's proposal to modernise, and simplify and harmonise VAT requirements, using transaction-based 'real time' reporting and e-invoicing; notes that such reporting needs to be taxpayer- friendly while allowing tax administrations to have an overview of the various transactions in real-time, facilitating the prevention and detection of fraud and risky economic operators; considers that reporting requirements and tax forms should converge across the Member States; believes that the use of the data-mining tool Transaction Network Analysis (TNA) represents an available way to reduce tax fraud and promotes its further development and sharing of best practices among Member States;
Amendment 76 #
Amendment 77 #
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 that the current situation sometimes leads to an uneven or inconsistent application of tax regulations; calls on the Commission and the Member States to ensure 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”Recalls that tax policy is a national prerogative and subject to unanimity;
Amendment 84 #
Motion for a resolution
Paragraph 7 a (new)
Paragraph 7 a (new)
7a. Expresses concern at the shift of decision-making power in tax matters towards non-state actors or the EU, with the Commission and the Council assuming the right to require a state to freeze or even dismantle legislation they deem harmful.
Amendment 85 #
Motion for a resolution
Paragraph 8
Paragraph 8
Amendment 95 #
Motion for a resolution
Paragraph 8 a (new)
Paragraph 8 a (new)
8a. Recalls that the unanimity rule in the Council is intended to preserve the areas in which the Member States enjoy a sovereign prerogative linked to the exercise of national sovereignty;
Amendment 102 #
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; 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; even if comitology procedures were only be applied under a limited set of rules implementing the VAT Directive which require a common interpretation, this new procedure should be used only in strictly proscribed cases which do not impinge on the tax sovereignty of Member States; _________________ 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 126 #
Motion for a resolution
Paragraph 11
Paragraph 11
11. Highlights that the current global tax environment is outdated, and canneeds to be modernised, and that some tax issues could only be fully addressed on a global level; considers that a multilateral agreement negotiated OECD/G20 Inclusive Framework on BEPS is a unique opportunity to make international tax architecture more consistent with the development of the economy by further addressing the distortions of fair competition in the market, which was accentuated during the COVID-19 crisis and highlighted problems related to the taxing of large multinational enterprises (MNEs);
Amendment 137 #
Motion for a resolution
Paragraph 12
Paragraph 12
12. Welcomes the efforts of the Commission and the Organisation for Economic Co-operation and Development (OECD) to address the problem at least partially by introducing various initiatives, but stresses the high importance of the Union in contributing to the success of global negotiations towards the ongoing necessary reforms;
Amendment 169 #
17. Considers, however, that the BEFIT initiative should be supported by the political process, including with full respect for the unanimity principle, in building political support for change and that the initiative should be accompanied by a thorough impact assessment to shape future proposals, which should contribute to reaching a consensus between Member States;