Activities of Lídia PEREIRA related to 2023/2058(INI)
Shadow reports (1)
REPORT Role of tax policy in times of crisis
Amendments (47)
Amendment 4 #
Motion for a resolution
Recital A
Recital A
A. whereas the economic recovery and the climate crisis increase the need to mobilise more resources and re-evaluate current taxation policies in the Member Statessecutive crises from the last decade on public finances and Covid-19 were followed by the Russian military aggression against Ukraine and their consequences increase the need to mobilise more resources; whereas these crises resulted in a complex international framework where we face war at European borders, an inflationary prolonged pressure, an economic downturn and a regression on globalization, multilateralism and global cooperation; whereas fiscal measures should not hinder private initiatives that generate economic growth, reactivate countries’ economies and promote job creation in the EU;
Amendment 11 #
Motion for a resolution
Recital A a (new)
Recital A a (new)
Aa. whereas tax policy is an important instrument to finance national fiscal policies that support the economic recovery but also to uphold private initiative and investment; whereas taxation should not be an obstacle to citizens, families and companies to invest and, therefore, it shall be limited on the rates, be simple and accessible on the administrative field and be stable and predictable on its legal design;
Amendment 14 #
Motion for a resolution
Recital A b (new)
Recital A b (new)
Ab. whereas tax policy has a fundamental role in times of crisis because it can be used to free citizens from excessive tax, administrative and legal burdens that block the much needed private investment to support economic recovery;
Amendment 15 #
Motion for a resolution
Recital A c (new)
Recital A c (new)
Ac. whereas tax policy is a national competence under the EU treaties and the European legislation must be focused on the legislative coordination and administrative cooperation;
Amendment 17 #
Motion for a resolution
Recital B
Recital B
Amendment 26 #
Motion for a resolution
Recital C
Recital C
C. whereas the growing trend of cross- border teleworkers, including digital nomads, has created difficulties for the taxation of labour incomedefinition for tax residency;
Amendment 28 #
Motion for a resolution
Recital D
Recital D
Amendment 32 #
Motion for a resolution
Recital D a (new)
Recital D a (new)
Da. whereas in total, the composition of the tax mix in the EU remained broadly stable in the 2004-2019 period, while the overall level of tax revenue slightly increased; whereas the composition of the tax mix (relative shares of labour, consumption, capital, environmental and other taxes) varies significantly in the EU, with some Member States having a more growth-friendly tax mix than others;
Amendment 35 #
Motion for a resolution
Recital E
Recital E
E. whereas the EU Member States rely disproportionatetax revenue relies mostly on labour income taxes, social contributions and indirect taxes, such as the value added tax (VAT);
Amendment 39 #
Motion for a resolution
Recital E a (new)
Recital E a (new)
Ea. whereas in order to enhance the performance of the single market, tax coordination among the Member States is essential for further integration, always bearing in mind that Member States are free to determine their own tax policies within the limits of the EU Treaties;
Amendment 40 #
Motion for a resolution
Recital F
Recital F
Amendment 47 #
Motion for a resolution
Recital G
Recital G
G. whereas concerns have been raised about the potential double taxation of Ukrainian refugees who continue to perform their duties for their Ukrainian employer while working remotely from their host countries and about the lack of a comcoordination among EU approachMember States on this matter;
Amendment 54 #
Motion for a resolution
Recital I
Recital I
Amendment 60 #
Motion for a resolution
Recital J
Recital J
Amendment 63 #
Motion for a resolution
Recital J a (new)
Recital J a (new)
Ja. whereas air and maritime transport are the main drivers of international trade and facilitate the global distribution of goods; whereas the creation of a specific tax framework for those sectors would have an impact on the price of products and, consequently, on the final consumer; whereas the tax system for those sectors should seek not to penalise but to encourage the application of technological solutions aimed at decarbonising the sector and promoting the use of clean energy;
Amendment 68 #
Motion for a resolution
Recital K a (new)
Recital K a (new)
Ka. whereas the informal economy represents an exorbitant part of the EU Member States economy, although national realities are significantly different among them; whereas this scenario means that an inordinate part of due taxes are lost to tax evasion;
Amendment 69 #
Motion for a resolution
Recital K b (new)
Recital K b (new)
Kb. whereas the complexity of national tax systems and the bureaucracy involved in taxation-related matters are excessive and represent a significant administrative burden that is an overwhelming cost for citizens, families and companies;
Amendment 72 #
Motion for a resolution
Paragraph 1
Paragraph 1
1. Highlights that tax systems and fiscal capacities in the Member States are facing severe shocks, an ageing population and challenges related to the green transitiondemographic trends, the digital transformation of their labour markets and the existing tax gap9 , the post-pandemic scenario and the consequences of the ongoing Russian military aggression against Ukraine, all of which emphasise the need for large public investments in order to achieve a sustainable economic recovery, mobilise private capital and attract entrepreneurship; _________________ 9 European Commission, ‘Tax policies in the European Union – 2020 survey’, Publications Office of the European Union, Luxembourg, 2020. and private investment;
Amendment 78 #
Motion for a resolution
Paragraph 2
Paragraph 2
2. Notes with concern that the impacts of the COVID-19 pandemic, the subsequent energy-price shock and inflation are highly regressive, withfollowing the Russian military aggression against Ukraine and the high inflation are harmful for European citizens and companies, especially for the poorest households and SMEs being hit the hardest; observes that effective tax rates rose significantly for families with children, particularly at lower income levels10 ; notes with concern that gender inequality worsened during the pandemic; _________________ 10 OECD, ‘Double blow for workers as inflation drives real wages down and labour taxes up’, 25 April 2023.inflation pushed up overall VAT receipts mechanically leading to higher VAT revenue for Member States; regrets that these revenue gains have not led Member States to lowering other taxes for citizens and SMEs;
Amendment 82 #
Motion for a resolution
Paragraph 2 a (new)
Paragraph 2 a (new)
2a. Regrets that, despite the increased tax revenue registered in some Member States due to the effects of inflation - namely on indirect taxes -, in most Member States this window of opportunity to lower tax rates without compromising the stability of public finances was not taken;
Amendment 87 #
Motion for a resolution
Paragraph 4
Paragraph 4
Amendment 95 #
Motion for a resolution
Paragraph 5
Paragraph 5
Amendment 100 #
Motion for a resolution
Paragraph 5 a (new)
Paragraph 5 a (new)
5a. Recalls that the excess profit taxes in place in some Member States are temporary and limited measures to tackle the inflationary pressure; considers that Member States must regularly screen the proportionality, adequacy and effectiveness of such taxes; calls on the Commission to assess the framework of these taxes and their compatibility with EU primary and secondary Law with an EU-wide evaluation; warns against the risks of taking private investment away from projects linked to the twin transition by excessively taxing the "excess profits";
Amendment 103 #
Motion for a resolution
Paragraph 6
Paragraph 6
6. Is concerned that the impact of temporary VAT reductions for end consumers was limited and was more pronounced for companies that increased their profit margins because of these reduction; calls on Member States to properly assess the effectiveness of such temporary measures on guaranteeing that such reductions have impact on the final price of products and services;
Amendment 109 #
Motion for a resolution
Paragraph 7
Paragraph 7
7. Regrets that, in the overall tax mix, environmental taxation remains underutilised in the EU; regrets that fossil fuel subsidies remain high; observes that, overTakes note of the significant changes in individual Member States regarding environmental tax revenue as a share of GDP1a, especially on energy taxes; observes that the Fit for 55 package put forward legislative tools to deliver on the European Climate Law targets, especiall,y the tax systems in the Member States are notEnergy Tax Directive, the EU Emissions Trading System and CBAM; considers that such initiatives contribute to responding to the climate and biodiversity crises and are contributing insufficiently to reaching the EU’s climate goals; _________________ 1a https://taxation- customs.ec.europa.eu/system/files/2023- 07/ART%20- %20Report%202023_Digital%20Version_ 1.pdf
Amendment 117 #
Motion for a resolution
Paragraph 8
Paragraph 8
8. Calls on the Member States to consider the ‘COVID-19 precedent’ for the taxation of cross-border workers as regards the tax treatment of Ukrainian refugees, which would entail disregarding the additional days spent in the host country for the calculation of the 183-day rule; recommends that the Member States’ national tax authorities offer tax guidance to refugees and significantly reduce administrative complications; underlines the importance and clear added value of cooperation between EU Member States and Ukraine in the field of taxation; considers that national tax authorities, through Fiscalis, can put in place an effective communication channel with the Ukrainian national tax authority; calls on Member States to consider the creation of such communication and cooperation channel;
Amendment 122 #
Motion for a resolution
Paragraph 8 a (new)
Paragraph 8 a (new)
8a. Calls on Member States to consider a significant reduction on personal income taxes and corporate income tax taking advantage of the extraordinary amount of tax revenues that resulted from the effects of inflationary pressure; recommends that such reduction on personal income taxation is focused in lowest income households;
Amendment 123 #
Motion for a resolution
Paragraph 8 b (new)
Paragraph 8 b (new)
8b. Calls on Member States to consider a significant reduction on personal income tax rates, namely through the limitation of such rate at 15% to young people under 35 years old, in order to support younger households, conditions for investment and entrepreneurship, youth emancipation and tackle the "brain drain";
Amendment 126 #
Motion for a resolution
Paragraph 9
Paragraph 9
9. Considers that, in light of the many crises faced by citizens and the Member States, the EU should seize the opportunity to carry out a full-scale and holisticcomprehensive analysis of itMember States tax systems, evaluating the added value of EU legislation and the existing loopholes on administrative cooperation in the field of taxation;
Amendment 130 #
Motion for a resolution
Paragraph 10
Paragraph 10
10. Calls on the Commission to launch a comprehensive evaluation followed by an action planpresent an evaluation report on the implementation of Commission Communication of 15 July 2020 on ‘An action plan for fair and simple taxation supporting the recovery strategy’ (COM(2020)0312) before coming up with another action plan; asks the Commission for a concrete explanation about possible delays on important areas for reform in order to strengthen the Member States’ tax systems by making them future-driven and crisis proof, including through the simplification of their national tax systems; recalls for the Commission to come forward with a tax proposal underthat Article 116 of the Treaty on the Functioning of the European Union to solve specific tax distortions in the Member States(TFEU) states that distortion of competition in the internal market by Member States needs to be eliminated;
Amendment 144 #
Motion for a resolution
Paragraph 12
Paragraph 12
12. Highlights that environmental taxes and well-designed incentives have theConsiders that tax incentives, namely reductions and exemptions, can contribute to the fulfilling of EU goals in the field of climate change and biodiversity protenctial to both cover the need for additionalon; warns against the risks of excessive environmental taxes because of their instable tax revenues and support a carbon- free economythe consequences on companies - namely SMEs - conditions to invest; calls on the Member States to finally agree onadjust the proposed revision of the Energy Taxation Directive11 and to find a better balance between protecting citizens welfare, companies growth and the environment; _________________ 11 Commission proposal of 14 July 2021 for a Council directive restructuring the Union framework for the taxation of energy products and electricity (COM(2021)0563).
Amendment 154 #
Motion for a resolution
Paragraph 13
Paragraph 13
13. Notes with concern that income inequality has increased in the last 30 years, with wealth being even more concentrated than income and capital gains being mostly realised by the top decile of the population; considers that the Member States should more effectively redistribute income and wealth through the taxation of capital gains, property and wealth; supports calls to start international-level negotiations to establish a progressive wealth tax, in the same vein as the OECD/G20 global tax deal for corporations; Observes that medium-term progress in reducing income inequality remains limited as according to the Commission; notes that the EU income quintile ratio inequality was similar to 10 years ago1a; considers that the Member States should more effectively redistribute income via the labour market and design the tax system to generate jobs; considers that Member States shall design their national tax systems in order to promote equality and social inclusion; warns against the risks of establishing a wealth tax because of the difficulties in defining the tax base and the enormous and disproportionate bureaucratic effort on tax collection; considers that tax authorities shall use their limited resources better than chasing an ill- defined wealth tax; recalls that the EU treaties do not provide any legal basis for an EU initiative on this matter; calls on Member States to address the taxation of wealthy individuals in their national legal framework for the taxation of individual income; _________________ 1a https://taxation- customs.ec.europa.eu/system/files/2023- 07/ART%20- %20Report%202023_Digital%20Version_ 1.pdf, p 56
Amendment 175 #
Motion for a resolution
Paragraph 14
Paragraph 14
14. WelcomesTakes note of the adopted solidarity contribution in the EU; regrets, however, itswelcomes, in this regard, the limited scope and shortlimited time span; calls on the Commission to consider a permanentwarns against the risk of implementing further excess profits tax on all sectors, in light of the growing evidence that inflation is partly profit driven; believes that such taxes wouldes, among others taking investment away from projects for succeeding in the twin digital and sustainable transition; recalls that the main objective of the EU competition rules is to enable the proper functioning of the EU's internal market and in doing so to curb the oligopolistic power of certain companies and boost competitiveness, while fighting inflation and raising revenue;
Amendment 184 #
Motion for a resolution
Paragraph 15
Paragraph 15
Amendment 186 #
Motion for a resolution
Paragraph 15 a (new)
Paragraph 15 a (new)
15a. Calls on the Commission and the Council to review the taxation of air and maritime transport to align it with the goal of decarbonisation and the promotion of cleaner transport solutions; recalls that the creation of tax frameworks for maritime and air transport increases the prices of products and goods, which has an impact on the final consumer;
Amendment 189 #
Motion for a resolution
Paragraph 16
Paragraph 16
Amendment 192 #
Motion for a resolution
Paragraph 16 a (new)
Paragraph 16 a (new)
16a. Recalls its resolution of 20 October 2022 on COP27, calling on the European Commission to engage with major CO2 emitters outside the EU in creating an international climate club; recalls the CBAM agreement of December 2022 stressing the need for bilateral, multilateral and international cooperation with third countries and reiterates its calls for setting up a climate club to promote global implementation of ambitious climate action and to help countries advance towards a global carbon-pricing framework;
Amendment 195 #
Motion for a resolution
Paragraph 17
Paragraph 17
Amendment 198 #
Motion for a resolution
Paragraph 17 a (new)
Paragraph 17 a (new)
17a. Calls on the Commission to put in place an EU-wide programme of cooperation and coordination among national tax authorities to tackle the tax evasion related to the mechanisms of informal economy, sharing good practices and benchmarking adopted solutions at the national level;
Amendment 200 #
Motion for a resolution
Paragraph 17 b (new)
Paragraph 17 b (new)
17b. Calls on the Commission to increase the financing of the Fiscalis programme and to promote its reform in order to transform this network in a true space of benchmarking and sharing of good practices, namely in the field of administrative simplification and strategies to tackle tax fraud and evasion;
Amendment 201 #
Motion for a resolution
Paragraph 17 c (new)
Paragraph 17 c (new)
17c. Recommends to the Member States with progressive systems on what regards personal income taxation to consider a solution of automatic legal adaptation of tax brackets according to inflation;
Amendment 202 #
Motion for a resolution
Paragraph 17 d (new)
Paragraph 17 d (new)
17d. Calls on the Commission to conduct a comparative study on the tax incentives applied across Europe; calls on the Fiscalis network to support the Commission on this task and to promote a comprehensive debate on the effectiveness of such incentives and their adequacy to the political objectives pursued;
Amendment 203 #
Motion for a resolution
Paragraph 17 e (new)
Paragraph 17 e (new)
17e. Recommends to the Member States to consider tax exemptions on productivity bonus in order to promote higher productivity levels with proper incentives to workers that can increase their income through these bonus;
Amendment 204 #
Motion for a resolution
Paragraph 18
Paragraph 18
Amendment 210 #
Motion for a resolution
Paragraph 18 a (new)
Paragraph 18 a (new)
18a. Calls on the Commission to look into the gender pay gap situation from a tax perspective;
Amendment 211 #
Motion for a resolution
Paragraph 18 b (new)
Paragraph 18 b (new)
18b. Calls on the Commission to conduct an extensive assessment on the added value of EU legislation in the field of taxation and the consequences of consecutive changes in the legal framework, namely on the costs incurred by citizens and companies to comply with volatile legal regimes; asks the Commission to abstain from proposing new initiatives when new obligations can represent an excessive tax and/or administrative burden;
Amendment 212 #
Motion for a resolution
Paragraph 18 c (new)
Paragraph 18 c (new)
18c. Regrets that the Commission did not presented the announced recommendation on EU Taxpayers Rights - Simplified Procedures for Better Tax Compliance, although it conducted a public consultation in order to present such act in the third quarter of 2021; calls on the Commission to present this recommendation without any delay;