39 Amendments of Aurore LALUCQ related to 2020/2259(INI)
Amendment 8 #
Motion for a resolution
Citation 25 a (new)
Citation 25 a (new)
— having regard to the OECD report of 9 October 2020 entitled ‘Green budgeting and tax policy tools to support a green recovery’,
Amendment 9 #
Motion for a resolution
Citation 28 a (new)
Citation 28 a (new)
Amendment 11 #
Motion for a resolution
Citation 29 a (new)
Citation 29 a (new)
— having regard to the World Bank's report of 27 May 2020 entitled 'State and Trends of Carbon Pricing 2020',
Amendment 12 #
Motion for a resolution
Citation 29 b (new)
Citation 29 b (new)
— having regard to the report of the United Nations’ High Level Panel on International Financial Accountability, Transparency and Integrity for Achieving the 2030 Agenda of 25 February 2021 entitled 'Financial Integrity for Sustainable Development',
Amendment 13 #
Motion for a resolution
Citation 29 c (new)
Citation 29 c (new)
— having regard to the ongoing work of the United Nations Committee of Experts on International Cooperation in Tax Matters,
Amendment 14 #
Motion for a resolution
Citation 29 d (new)
Citation 29 d (new)
— having regard to the report of the United Nations’ Inter-agency Task Force on Financing for Development of entitled ‘Financing for Sustainable Development Report 2020’,
Amendment 15 #
Motion for a resolution
Citation 29 e (new)
Citation 29 e (new)
— having regard to the ongoing work of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS),
Amendment 17 #
Motion for a resolution
Recital A
Recital A
A. whereas the fiscal system must be reformed by shifting the tax mix, making the tax system fairer and adjusting our redistributive mechanisms if the state is to continue establishing the preconditions for inclusive and sustainable well-being;
Amendment 23 #
Motion for a resolution
Recital A c (new)
Recital A c (new)
A c. whereas the Covid-19 pandemic had an extremely negative overall impact on the economic performance of the European Union, including dramatic and asymmetric social consequences;
Amendment 25 #
Motion for a resolution
Recital A a (new)
Recital A a (new)
A a. whereas inequality levels have increased throughout Europe when compared to 19808a and negatively impact human well-being; _________________ 8aWorld Inequality Database, 2019, How Unequal Is Europe? Evidence from Distributional National Accounts, 1980- 2017, https://wid.world/europe2019/
Amendment 27 #
Motion for a resolution
Recital A b (new)
Recital A b (new)
A b. whereas the European Union and its Member States are committed to deliver on the Paris Agreement targets of keeping the increase in global average temperature to well below 2 °C above pre- industrial levels and to pursue efforts to limit the increase to 1.5 °C;
Amendment 33 #
Motion for a resolution
Recital B a (new)
Recital B a (new)
B a. whereas these challenges require a fiscal framework that ensures sufficient room for public and private investments;
Amendment 68 #
Motion for a resolution
Recital E a (new)
Recital E a (new)
Amendment 70 #
Motion for a resolution
Recital E a (new)
Recital E a (new)
E a. whereas research by the Institute for European Environmental Policy shows that households have over- internalized their cost of pollution, paying 127% of the damage they do, while industry has internalised a mere 26% and agriculture a mere 6% of the cost they impose on society;1a _________________ 1a https://ieep.eu/uploads/articles/attachment s/05c5ff2d-cb97-424f-95f8- 5efb10d3da2b/Green%20taxation%20to% 20build%20fairer,%20more%20resilient% 20economies.pdf?v=63779736268
Amendment 79 #
Motion for a resolution
Recital E c (new)
Recital E c (new)
Amendment 103 #
Motion for a resolution
Paragraph 3
Paragraph 3
3. Underlines that taxation and tax collection have 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 ; notes that this further intensifies the race to the bottom in corporate as well as wealth taxation between member states; _________________ 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 107 #
Motion for a resolution
Paragraph 3 a (new)
Paragraph 3 a (new)
3 a. Regrets that capital income often enjoys lower levels of taxation when compared to labour income; notes that this contributes to increasing inequality;
Amendment 114 #
Motion for a resolution
Paragraph 5
Paragraph 5
5. Observes that in spite of the numerous calls for shifting taxation from labour to pollution, revenues from taxes on pollution and resources in particular have remained very low, and yet they offer a potential source for increasing revenue through the application of the ‘polluter pays’ principle and are difficult to evade owing to the character of the tax base; notes that currently in the EU almost 50% percent of taxation come from labour whereas only 6% is related to all uses of natural resources, including fuels, metals, minerals, pollution of water, air and soil, and emissions of CO2 and other greenhouse gases11a _________________ 11aEx’Tax Project, ‘Deltaplan Belastingen voor een Circulaire en SocialeEconomie. Routekaart2021- 2030’https://ex-tax.com/new-study-in- dutch-deltaplan-belastingen-voor-een- circulaire-en-sociale-economie- routekaart-2021-2030/
Amendment 117 #
Motion for a resolution
Paragraph 5
Paragraph 5
5. ObserveRegrets that in spite of the numerous calls for shifting taxation from labour to pollution, revenues from taxes on pollution and resources in particular have remained very low, and yet they offer accounting for a mere 0.2% of the total tax revenue in the EU12a; highlights the potential source forof increasing revenue through the application of the ‘polluter pays’ principle and that such taxes are difficult to evade owing to the character of the tax base; _________________ 12aEurostat, accessed in 2021, Environmental tax revenues, https://ec.europa.eu/eurostat/databrowser/ view/env_ac_tax/
Amendment 121 #
Motion for a resolution
Paragraph 5 a (new)
Paragraph 5 a (new)
5 a. Regrets that the current tax system still favours a linear supply chain by failing to provide sufficient incentives to better resource and waste management, recycling, re-usage and refurbishment; underlines that taxation plays a key role in ensuring our transition towards a circular economy and more sustainability; welcomes, in that regard, taxes on non- recycled plastic packaging waste and encourages similar alternatives;
Amendment 127 #
Motion for a resolution
Paragraph 5 c (new)
Paragraph 5 c (new)
5 c. Clarifies that the introduction of environmental taxes must lead to a more socially just tax system; stresses that any regressive effects of the new taxes requires adequate compensation measures, including at the European level;
Amendment 137 #
Motion for a resolution
Paragraph 6 a (new)
Paragraph 6 a (new)
6 a. Notes that low taxes on resource- use combined with high taxes on labour impede the development of the circular economy, which is resource-efficient but labour and knowledge intensive;
Amendment 147 #
Motion for a resolution
Paragraph 7 a (new)
Paragraph 7 a (new)
7 a. Recognizes that the pandemic will have a significant impact on tax revenue; reminds that, if successful, most green taxes will provide diminishing revenue; notes that safeguarding fiscal sustainability in the long-term requires countries to consider and coordinate their approach on alternative sources; underlines that the implementation of new taxes must also consider the importance of a strong demand for a successful economic recovery;
Amendment 150 #
Motion for a resolution
Paragraph 8
Paragraph 8
8. Notes with concern that the impact of the COVID-19 pandemic is highly regressive, with the poorest households being the most severely hit14 ; reminds that an inclusive and sustainable economic recovery is a priority; regrets that large companies that realise excess profits, such as e-commerce businesses and wealthy individuals who realise significant capital gains through speculation, are often undertaxed; notes the growing discussion regarding how taxation can mitigate the negative impacts of the extreme accumulation of wealth and profits; _________________ 14OECD, ‘Tax and Fiscal Policy in Response to the Coronavirus Crisis: Strengthening Confidence and Resilience’, 19 May 2020,https://www.oecd.org/ctp/tax- policy/tax-and-fiscal-policy-in-response- to-the-coronavirus-crisis-strengthening- confidence-and-resilience.htm
Amendment 156 #
Motion for a resolution
Paragraph 8 a (new)
Paragraph 8 a (new)
8 a. Considers digitalisation to be a big challenge for global tax systems and supports OECD efforts to find a solution; welcomes the Biden administration's recent proposals regarding Pillar 1 and Pillar 2; welcomes the Commission's commitment to put forward a proposal for a digital levy that is in line with the OECD's Pillar 1 while guaranteeing a sufficiently high level of income as an EU own resource; insists that also if the multilateral negotiations fail or prove to be insufficient, the EU must stand ready with its own digital levy;
Amendment 157 #
Motion for a resolution
Paragraph 8 a (new)
Paragraph 8 a (new)
8 a. Highlights the prime role of income tax policies in curbing inequalities; notes that European cooperation and coordination is the optimal approach to ensure a fair taxation of capital gains and to safeguard the progressivity of taxation on income;
Amendment 159 #
Motion for a resolution
Paragraph 8 b (new)
Paragraph 8 b (new)
8 b. Reminds that digitalisation remains a main challenge for tax systems; notes that the outcome of the OECD international tax negotiations may provide a proper solution; welcomes the Commission’s commitment to put forward a proposal for a digital levy in case the OECD negotiations fail to provide an adequate outcome in the near future;
Amendment 161 #
Motion for a resolution
Paragraph 8 d (new)
Paragraph 8 d (new)
8 d. Encourages the European Commission to study the tax revenue loss of not having a common withholding tax on dividends, interest and royalties in the European Union; expects the Commission to assess the results and, if adequate, put forward a legislative proposal;
Amendment 162 #
Motion for a resolution
Paragraph 8 e (new)
Paragraph 8 e (new)
8 e. Regrets the lack of progress towards a European financial transactions tax (FTT), initially tabled in the aftermath of the financial crisis; notes that the European Council of July 2020 mentions the FTT as a possible own resource; highlights that a coordinated approach is optimal given the free movement of capital;
Amendment 171 #
Motion for a resolution
Paragraph 9
Paragraph 9
9. Highlights that environmental taxes have the potential to cover the need for additional revenue while supporting a resilient, competitive, sustainable and carbon-free economy; calls on Member States to consider expanding the tax base for environmental taxes through inter alia natural resource taxes, distance-based charges in the transport sector, fuel prices, and the taxation of deforestation, landfill, incineration, pesticides and fertilizers; urges all Member States to prevent a 'race to the bottom' in environmental taxation;
Amendment 183 #
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 harm decreases over time; calls on Member States to develop holistic tax reforms that safeguard long-term fiscal sustainability, shifting taxation from labour to not only pollution but also capital and wealth16 ; highlights that such options would dramatically benefit from a coordinated approach that prevents capital flight and the erosion of each country's tax base; _________________ 16European 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 203 #
Motion for a resolution
Paragraph 13
Paragraph 13
13. Observes that there is also room for significant revenue and efficiency gains at tax administration level; notes that an effective and efficient tax administration, as well as a high degree of tax certainty, can encourage investment and foster competitiveness; stresses that leveraging digital technology is crucial towards a simpler, more effective and efficient tax collection;
Amendment 209 #
Motion for a resolution
Paragraph 13 a (new)
Paragraph 13 a (new)
Amendment 211 #
Motion for a resolution
Paragraph 13 b (new)
Paragraph 13 b (new)
13 b. Stresses that tackling tax fraud and tax crimes is paramount to ensure a fair tax system; takes note of previous reports by the European Parliament which called for an ambitious review of the Anti-Money Laundering and Counter Terrorist Financing framework;
Amendment 214 #
Motion for a resolution
Paragraph 14
Paragraph 14
14. Welcomes initiatives taken by the Commission within the framework of the Green Deal such as the revision of the Energy Taxation Directive(ETD) and the Carbon Border Adjustment Mechanism (CBAM); notes with concern that no clear and holistic guidance exists on how taxation should contribute to achieving the goals set out in the Green Deal and considers that the taxation system should therefore be reformed;
Amendment 219 #
Motion for a resolution
Paragraph 14 a (new)
Paragraph 14 a (new)
14 a. Calls on the Commission to explore all legal options to take action in the field of green taxation on a European level,including the possibility to replace the unanimity principle in the field of taxation by a qualified majority voting procedure in the area of environmental taxation as well as the application of article 192(2) of the TFEU;
Amendment 224 #
Motion for a resolution
Paragraph 15 a (new)
Paragraph 15 a (new)
15 a. Reiterates that the tax shift must safeguard social sustainability; calls on the Commission to consider establishing appropriate EU-level compensation measures for negatively affected regions and communities; underlines that social earmarking for revenues of new own resources and coordinated taxes, including new environmental ones, can contribute decisively to the just transition dimension, namely by promoting more investments in sustainable and quality jobs;
Amendment 241 #
Motion for a resolution
Paragraph 16 c (new)
Paragraph 16 c (new)
16 c. Calls on the Commission to assess how to better integrate positive environmental impact on consumption taxes; stresses that a “green” VAT reduction could shape consumer preferences towards sustainable products and services;
Amendment 247 #
Motion for a resolution
Paragraph 17 a (new)
Paragraph 17 a (new)
17 a. Encourages the Commission to put forward all the legislative initiatives for taxation, including all mentioned new own-resources, as established in the Interinstitutional Agreement on budgetary cooperation of 16 December 2020;