Activities of Elisabetta GUALMINI related to 2021/2010(INI)
Shadow opinions (1)
OPINION on digital taxation: OECD negotiations, tax residency of digital companies and a possible European Digital Tax
Amendments (12)
Amendment 3 #
Draft opinion
Paragraph 1
Paragraph 1
1. Welcomes the Interinstitutional Agreement on budgetary cooperation of 16 December 2020 (IIA) and recalls the legally binding commitment towardsbetween the European Parliament, the Council and the Commission on budgetary discipline on cooperation in budgetary matter and on sound financial management, as well as on new own resources, including a roadmap for the introduction of a basket of new own resources of 16 December 2020 (IIA) and recalls the legally binding commitment towards the presentation of a legislative proposal by the Commission by June 2021 and the introduction of an EU digital levy as an own resource by 1 January 2023;
Amendment 4 #
Draft opinion
Paragraph 1 a (new)
Paragraph 1 a (new)
1 a. Insists on the timely implementation of the roadmap towards the introduction of new own resources as agreed in the Interinstitutional Agreement in December 2020 and will not accept any delay by the Commission and Council;
Amendment 7 #
Draft opinion
Paragraph 2
Paragraph 2
2. Regrets that the OECD’s failure to find consensus on digital taxation by the end of 2020 as planned; has prolonged the under-taxation of the digital economy; on one side underlines the importance of the progress of the negotiations at the G20/OECD IF so to find a global consensus on digital taxation, on the other side insists that the EU should stand ready to roll out its own solutions for taxing the digital economy by the end of 2021, thus becoming a “standard setter” in this field, and guiding the OECD principles and discussion;
Amendment 15 #
Draft opinion
Paragraph 3
Paragraph 3
3. Stresses that the IIA binds the Council, Parliament and the Commission to irreversibly move forward with an EU digital levy that will enter the long-term EU budget as an own resource and a long- term stable source of income, while restoring the EU budget and alleviating the fiscal pressure on national treasuries and EU citizens; underlines that, irrespective of whether the ground rules will be determined at OECD or EU level, revenues generated by digital taxation in the Member States will become an own resource;
Amendment 19 #
Draft opinion
Paragraph 3 a (new)
Paragraph 3 a (new)
3 a. Points out that the current tax rules no longer fit the modern global, digital, ecological and, societal demands in favour of fair taxation; underlines that the COVID 19 social and economic crisis boosts the digital transformation process, but reveals its losers and winners at the same time; in the current extremely difficult context, stresses that digital and digitalised multinational companies shall contribute to the social and economic recovery; therefore, underlines the need to reform and modernize the current tax system so to ensure a fair share to society from the digital economy and reinforce the sustainability of public finances in the long run;
Amendment 24 #
Draft opinion
Paragraph 4
Paragraph 4
4. Reiterates that the EU digital levy will counter tax base erosion, ensure a level playing field and improve tax fairness by capturing mobile basesrestore tax fairness by capturing mobile bases, counter tax base erosion and avoidance, aggressive tax planning and ensure a level playing field, while improving the EU citizens trust in the system; considers that its revenues would be intricately linked to the open borders of the single market and the ‘digital Union’;
Amendment 33 #
Draft opinion
Paragraph 5
Paragraph 5
5. Maintains that the EU digital levy will be part of a basket of new own resources whose proceeds will be at least sufficient to cover, through the long-term EU budget, the future repayment costs of(principal and interests) arising from the EU Recovery Instrument’s grants component, expected to be around EUR 15 billion per year on average and EUR 29.25 billion maximum per year from 2028 until 2058, while avoiding a reduction in expenditure for EU programmes, in compliance with the principle of universality of the EU budget; notes that the revenue is estimated to be in the range of several billion euros to several tens of billions of euros depending on, among other factors, the taxable revenues, the taxable entity, the place of taxation, the calculation and the rate of tax;
Amendment 42 #
Draft opinion
Paragraph 5 a (new)
Paragraph 5 a (new)
5 a. Recalls that any surplus from the repayment plan shall continue to serve the EU budget as general revenue;
Amendment 43 #
Draft opinion
Paragraph 5 b (new)
Paragraph 5 b (new)
Amendment 46 #
Draft opinion
Paragraph 5 c (new)
Paragraph 5 c (new)
5 c. Reiterates that the introduction of a basket of new own resources, as provided for in the Roadmap towards the introduction of New Own Resources under the IIA, could facilitate a better focus of expenditure at Union level on priority areas and common public goods with high efficiency gains compared to national spending;
Amendment 50 #
Draft opinion
Paragraph 5 d (new)
Paragraph 5 d (new)
5 d. Reaffirms its position concerning the collecting costs, which should be set at 10% of their original rate and warns about any amount that works against the EU budget and the repayment of the EU’s debts;
Amendment 53 #
Draft opinion
Paragraph 6
Paragraph 6
6. Urges the Commission to incorporate Parliament’s position when preparing the legislative proposal for an EU digital levy as an own resource and calls on the Council to swiftly adopt the proposal in line with the agreed roadmap.