6 Amendments of Ivars IJABS related to 2021/2074(INI)
Amendment 5 #
Motion for a resolution
Citation 5 a (new)
Citation 5 a (new)
— having regard to the Commission communication of 18 May 2021 on Business taxation for the 21st century,
Amendment 17 #
Motion for a resolution
Citation 5 b (new)
Citation 5 b (new)
— having regard to European Parliament’s report on the implementation of the EU requirements for exchange of tax information: progress, lessons learnt and obstacles to overcome (2020/2046(INI)),
Amendment 19 #
Motion for a resolution
Citation 5 c (new)
Citation 5 c (new)
— having regard to the Commission’s action plan for fair and simple taxation supporting the recovery strategy (COM(2020) 312 final),
Amendment 39 #
Motion for a resolution
Recital C
Recital C
C. whereas tax policy fragmentation creates various obstacles for companies and citizens in the single market, including legal uncertainty, red tape, the risk of double taxation and difficulties claiming tax refunds; whereas these obstacles discourage cross-border economic activity in theand can distort the EU single market; whereas policy fragmentation also creates risks for tax authorities such as double non- taxation and arbitrage possibilities (such as tax planning);
Amendment 72 #
Motion for a resolution
Paragraph 1
Paragraph 1
1. Recalls that Member States are free to decide on their own economic policies and in particular their own tax policies; emphasises that it logically follows that decisions in the Council regarding tax matters require unanimity; recalls, however, that Member States must exercise this competence consistently with Union law;
Amendment 114 #
Motion for a resolution
Paragraph 6 a (new)
Paragraph 6 a (new)
6 a. Reminds that since 2011 the Directive on Administrative Cooperation (DAC) lays down the rules for cooperation between Member States’ tax authorities with the aim of ensuring the proper functioning of the single market; welcomes that since 2011 the scope of the Directive has been continuously widened to new domains in order to curb tax fraud and tax avoidance; welcomes the European Parliament’s implementation report adopted in September 2021 identifying shortcomings in the effective implementation of DAC by Member States and highlighting the need to strengthen the exchange of information between national tax authorities;