14 Amendments of Hélène LAPORTE related to 2020/2259(INI)
Amendment 2 #
Motion for a resolution
Citation 1 a (new)
Citation 1 a (new)
— having regard to articles 113, 114 and 115 TFEU,
Amendment 20 #
Motion for a resolution
Recital A
Recital A
A. whereas the fiscal system must be reformed if the stateaim is to continue establishing the preconditions for inclusive and sustainable well-beingprotect the solvency and effectiveness of the welfare state;
Amendment 21 #
Motion for a resolution
Recital A a (new)
Recital A a (new)
A a. whereas taxation is an exclusive competence of the Member States, and requires unanimity in Council in accordance with articles 113, 114, and 115 TFEU;
Amendment 32 #
Motion for a resolution
Recital B
Recital B
B. whereas the economic recovery and the climate crisis have increased the need to mobilise more resources and re- evaluate the current taxation policiescould serve as a pretext to improve, update, and streamline taxation policies, fit for the digital age;
Amendment 42 #
Motion for a resolution
Recital C
Recital C
C. whereas tax morale is generally higher in countries that tax more heavily, which is evidence for the willingness of citizens to pay tax in return for effective public services9 ; _________________ 9 https://www.oecd- ilibrary.org/sites/0533eea9- en/index.html?itemId=/content/component/ 0533eea9-encitizens deserve the best public services for their hard-earned tax contributions;
Amendment 67 #
Motion for a resolution
Recital E
Recital E
E. whereas small and medium-sized enterprises (SMEs) are particularly affected by the complexities of the tax system and tax complianceopaque and complex tax systems are harder to navigate for small and medium-sized enterprises (SMEs), disproportionately so compared to multinational enterprises (MNEs);
Amendment 105 #
Motion for a resolution
Paragraph 3
Paragraph 3
3. Underlines that taxation and tax collectiohe tax burden haves shifted the tax incidence from wealth to income, from capital to labour income and consumption, from MNEs to SMEs, and from the financial sector to the real economy; observes with concern this shift in the tax burden from more mobile to less mobile taxpayers, resulting in a lower average tax burden for the very income- rich11 ; _________________ 11European Commission, ‘Tax policies in the European Union’ survey, 2020, https://ec.europa.eu/taxation_customs/busi ness/company-tax/tax-good- governance/european-semester/tax- policies-european-union-survey_en
Amendment 144 #
Motion for a resolution
Paragraph 7
Paragraph 7
7. Notes that COVID-19 has demonstrated that the current disproportionate e limits of our social welfare state and its overreliance on labour income taxeations and social contributions, which puts the onus on continued high levels of employment and consumption to fund government spending and policies, is neither sustainable nor economically effective;
Amendment 186 #
Motion for a resolution
Paragraph 11
Paragraph 11
11. Warns that national budgets cannot rely on environmental taxes alone, as some of these revenues will fall as environmental harmthe EU´s overarching goal of climate neutrality implies that the revenue of such taxes will decreases over time and ideally be 0; calls on Member States to develop holistic tax reforms, shifting taxation from labour to not only pollution but also non- EU foreign capital and wealth16 ; _________________ 16 European Commission, ‘Tax policies in the European Union’ survey, 2020, https://ec.europa.eu/taxation_customs/busi ness/company-tax/tax-good- governance/european-semester/tax- policies-european-union-survey_en
Amendment 188 #
Motion for a resolution
Paragraph 11 a (new)
Paragraph 11 a (new)
11 a. Calls on the European Commission to end the exemption of civil society organisations from the scope of the Anti-Money Laundering Directive and the Anti-Tax Avoidance Directive, in order to ensure that contributions to such organisations are duly scrutinized on their legality and origin, as requested by the European Court of Auditors1a, the FATF2a, the Maltese government report, backed by Moneyval3a; regrets that the European Court of Justice has deemed such scrutiny in violation of the free movement of capital4a; _________________ 1aSpecial Report No 35/2018 of 18 December 2018 entitled ‘Transparency of EU funds implemented by NGOs: more effort needed’, which requests that the EU draw up a legal definition of NGOs. 2aRecommendations V and VIII of the Financial Action Task Force (FATF). 3a2017 Annual Report of the Maltese Commissioner for Voluntary Organisations. 4aJudgment of the Court of Justice of 18 June 2020, European Commission v Hungary, C-78/18, ECLI:EU:C:2020:476.
Amendment 218 #
Motion for a resolution
Paragraph 14
Paragraph 14
14. WelcomesTakes note of initiatives taken by the Commission within the framework of the Green Deal; notes with concern that no clear and holistic guidance exists on how taxation shcould contribute to achieving the goals set out in the Green Deal and considers that the taxation system should therefore be reformed;
Amendment 229 #
Motion for a resolution
Paragraph 16
Paragraph 16
16. WelcomesTakes note of the Commission’s soon- to-be-published revision of the Energy Taxation Directive17 ; calls on Member States to agree to close tax exemptions for aviation and maritime fuels, increase minimum rates and restore the level playing field; calls on the Commission to launch a proposal for a progressive European kerosene tax; _________________ 17 OJ L 283, 31.10.2003, p. 51.
Amendment 249 #
Motion for a resolution
Paragraph 18
Paragraph 18
Amendment 254 #
Motion for a resolution
Paragraph 18 a (new)
Paragraph 18 a (new)