Activities of Elisabetta GUALMINI related to 2021/0430(CNS)
Shadow reports (1)
REPORT on the proposal for a Council decision amending Decision (EU, Euratom) 2020/2053 on the system of own resources of the European Union
Amendments (9)
Amendment 5 #
Proposal for a decision
Recital 2 a (new)
Recital 2 a (new)
(2 a) In view of the commitment taken in the Interinstitutional Agreement of 16 December 2020 and the need to present an adequate amount of new own resources for the repayment of the European Union Recovery Instrument, the Commission committed to present a proposal for a second basket of new own resources by the end of 2023. In this context, as reiterated in the Commission communication of 20 May 2021 on Business Taxation for the 21st century, the Commission committed to propose additional new own resources, which could include a Financial Transaction Tax and an own resource linked to the corporate sector. 1a
Amendment 6 #
Proposal for a decision
Recital 1 a (new)
Recital 1 a (new)
(1 a) This decision constitutes an important step, in accordance with the legally binding Interinstitutional Agreement of 16 December 2020, for the implementation of a roadmap of new own resources; it is to be followed up by additional and complementary initiatives which will make sure that the new proceeds are at least sufficient for the payment of the interest and the principal of NGEU debts and that the distributive financial implications are acceptable to all Member States. New own resources have to assure sustainable financing of the Union budget on a long-term basis in order to avoid new Union priorities being financed to the detriment of existing Union programmes and policies.
Amendment 8 #
Proposal for a decision
Recital 2 a (new)
Recital 2 a (new)
(2 a) There is a need to increase the level of income through new own resources to cater for NGEU repayment costs and the Social Climate Fund which is to be integrated into the MFF. Therefore, the Commission needs to take further timely actions if the proposed new own resources are not adopted or do not generate the anticipated level of revenue for the Union budget. At the same time, it must be underlined that, in compliance with the principle of universality of revenues, new own resources constitute general income in the Union budget.
Amendment 10 #
Proposal for a decision
Recital 2 b (new)
Recital 2 b (new)
(2 b) In line with the full implementation of the legally binding Interinstitutional Agreement of 16 December 2020, the Commission is expected to present a proposal for a second basket of new own resources by the end of 2023. In that context, as reiterated in the ‘Communication on Business Taxation for the 21st century’20 of May 2021, the Commission committed to propose additional new own resources, including a Financial Transaction Tax and an own resource linked to the corporate sector.
Amendment 11 #
Proposal for a decision
Recital 7 a (new)
Recital 7 a (new)
(7 a) The implementation of the OECD/G20 IF Pillar 1 Agreement requires the participation of third countries, in particular third countries hosting the headquarters of Groups of entreprises within the scope of that agreement. Should the OECD/G20 IF Pillar 1 Agreement not be implemented by several key third countries, its implementation by the Union will not generate the expected revenues. It is necessary for the Commission and the Member States to regularly assess the implementation of the OECD/G20 IF Pillar 1 Agreement. In the absence of progress in the implementation of the OECD/G20 IF Pillar 1 Agreement by the end of 2023, a new proposal introducing a new own resource in connection with the internal market such as a Single Market Levy or a Digital Levy should be submitted in order to generate revenues by 2026.
Amendment 12 #
Proposal for a decision
Recital 7
Recital 7
(7) In October 2021, the Organisation for Economic Co-operation and Development and the G20 Inclusive Framework on Base Erosion and Profit Shifting reached an agreement on the allocation to participating market jurisdictions of 25% of residual profits of large multinational enterprises above the profitability threshold of 10% (‘OECD/G20 IF Pillar 1 Agreement’). The own resource should consist in applying a uniform call rate to the share of residual profits of the multinational enterprises, re- allocated to Member States [pursuant to the Directive on implementation of the global agreement on re-allocation of taxing rights, as soon as adopted]. In the absence of progress on the implementation of the OECD/G20 (IF) Pillar 1 Agreement by the end of 2023, the Commission shall submit a new proposal introducing a new own resource in connection with the single market, such as a Single Market Levy or a Digital Levy, in order to generate revenues by 2026.]
Amendment 17 #
Proposal for a decision
Article 1 – paragraph 1 – point 1 – point c a (new)
Article 1 – paragraph 1 – point 1 – point c a (new)
Decision (EU, Euratom) 2020/2053
Article 2 – paragraph 1 – subparagraph 1 a (new)
Article 2 – paragraph 1 – subparagraph 1 a (new)
Amendment 20 #
Proposal for a decision
Article 2 – paragraph 6
Article 2 – paragraph 6
Article 1(1), points (c) and (ca), shall apply from
Amendment 22 #
Proposal for a decision
Article 2 – paragraph 7
Article 2 – paragraph 7
the first day of the date of application of the [Directive on implementation of the global agreement on re-allocation of taxing rights] or the first day of the date of application of the [Directive (EU)XXX introducing a own resource connected to the Single Market in the Union] or