BETA

Activities of Eugen JURZYCA related to 2020/2258(INI)

Plenary speeches (1)

Reforming the EU policy on harmful tax practices (including the reform of the Code of Conduct Group) (debate)
2021/10/06
Dossiers: 2020/2258(INI)

Shadow reports (1)

REPORT on reforming the EU policy on harmful tax practices (including the reform of the Code of Conduct Group)
2021/07/21
Committee: ECON
Dossiers: 2020/2258(INI)
Documents: PDF(234 KB) DOC(82 KB)
Authors: [{'name': 'Aurore LALUCQ', 'mepid': 197697}]

Amendments (30)

Amendment 1 #
Motion for a resolution
Citation 3
— having regard to the Commission communication of 17 June 2015 entitled ‘A Fair and Efficient Corporate Tax System in the European Union: 5 Key Areas for Action’ (COM(2015)0302),deleted
2021/06/02
Committee: ECON
Amendment 18 #
Motion for a resolution
Recital B a (new)
B a. whereas fighting tax fraud and tax evasion should not diminish the fruitful benefits of the tax competition among Member States;
2021/06/02
Committee: ECON
Amendment 19 #
Motion for a resolution
Recital B b (new)
B b. whereas taxation is the sole competence of the Member States and is subject to the unanimity requirement within the Council; whereas the Parliament fully respects the principle of national tax sovereignty;
2021/06/02
Committee: ECON
Amendment 20 #
Motion for a resolution
Recital B c (new)
B c. whereas the Parliament acknowledges it has no legislative power in the area of direct taxation;
2021/06/02
Committee: ECON
Amendment 21 #
Motion for a resolution
Recital B d (new)
B d. whereas tax collection is individual responsibility of each Member State;
2021/06/02
Committee: ECON
Amendment 35 #
Motion for a resolution
Recital E
E. whereas the CoC Group was efficient in deterring preferential tax regimes; whereas it has nonetheless failed to prevent aggressive tax competition between Member States; whereas the CoC Group remains of purely intergovernmental nature;
2021/06/02
Committee: ECON
Amendment 56 #
Motion for a resolution
Paragraph 1 a (new)
1 a. Recognises the sensitivity of Member States’ competence over taxation; welcomes in this regard that major progress has been achieved on cooperation between the tax authorities of the Member States over the last decade; supports further discussions among Member States in order to strengthen the administrative cooperation;
2021/06/02
Committee: ECON
Amendment 58 #
Motion for a resolution
Paragraph 1 b (new)
1 b. Stresses that emphasis shall be put on proper implementation and monitoring of existing rules rather than on harmonisation of tax legislation;
2021/06/02
Committee: ECON
Amendment 59 #
Motion for a resolution
Paragraph 1 c (new)
1 c. Stresses that while tax fraud represents illegal activity that needs to be prosecuted by law, tax optimisation and tax planning often represent legal activities that can be tackled by making the tax systems more competitive, simplified, and transparent; encourages the Commission and Member States to share the best practices in this regard;
2021/06/02
Committee: ECON
Amendment 60 #
Motion for a resolution
Paragraph 1 d (new)
1 d. Warns that high levels of taxation in European Union create an unintended incentive for tax evasion and tax optimisation;
2021/06/02
Committee: ECON
Amendment 61 #
Motion for a resolution
Paragraph 1 e (new)
1 e. Considers that tax competition is the main mechanism helping Member States to identify and close the loopholes and shortcomings responsible for tax evasion;
2021/06/02
Committee: ECON
Amendment 67 #
Motion for a resolution
Paragraph 2 a (new)
2 a. Reminds that the European rules on administrative cooperation do not replace national rules but rather provide minimum standards for cooperative actions and information exchange;
2021/06/02
Committee: ECON
Amendment 68 #
Motion for a resolution
Paragraph 2 b (new)
2 b. Regrets that according to European Court of Auditors27a the opportunities for sharing best practices in administrative cooperation in the field of taxation are not fully exploited; _________________ 27a https://www.eca.europa.eu/Lists/ECADoc uments/SR21_03/SR_Exchange_tax_info rm_EN.pdf
2021/06/02
Committee: ECON
Amendment 78 #
Motion for a resolution
Paragraph 3 a (new)
3 a. Considers that Member States are entitled to design tax systems with regard to their own circumstances;
2021/06/02
Committee: ECON
Amendment 79 #
Motion for a resolution
Paragraph 3 b (new)
3 b. Warns against imposing additional obligations which go beyond what has been agreed internationally at OECD level, as gold-plating at the EU level risk weakening the competitiveness of EU countries and having a negative impact on employment and consumer welfare;
2021/06/02
Committee: ECON
Amendment 80 #
Motion for a resolution
Paragraph 3 c (new)
3 c. Draws attention to the need to keep tax competition between Member States fair and transparent, and thus conducive to growth and employment;
2021/06/02
Committee: ECON
Amendment 88 #
Motion for a resolution
Paragraph 5
5. WelcomNotes the proposed Pillar II reform of the OECD/G20 Inclusive Framework on BEPS (Inclusive Framework), which aims to address remaining BEPS challenges and to set out rules giving jurisdictions a right to tax back where other jurisdictions have not exercised their primary taxing rights or the payment is otherwise subject to low levels of effective taxation, to combat harmful tax practices and impose an effective tax rate28 ; _________________ 28 OECD/G20 Base Erosion and Profit Shifting Project, Tax Challenges Arising from Digitalisation – Report on Pillar One Blueprint: Inclusive Framework on BEPS, OECD Publishing, Paris, 2020, p. 12. Available at: https://www.oecd.org/tax/beps/tax- challenges-arising-from-digitalisation- report-on-pillar-two-blueprint.pdf
2021/06/02
Committee: ECON
Amendment 93 #
Motion for a resolution
Paragraph 6
6. WelcomNotes the fact that the proposal put forward by the US Administration for ‘The Made in America Tax Plan’ could facilitate a deal on Pillar II by mid-2021;
2021/06/02
Committee: ECON
Amendment 113 #
Motion for a resolution
Paragraph 8
8. Calls for the adoption of a definition of ‘minimum level of economic substance’, preferably based on a formulaic approach, and which would evolve progressively as reported income increases, which could be used to assess whether a tax regime is potentially harmful; highlights the economic substance requirement already included in the EU list’s ‘Fair Taxation’ criterion;
2021/06/02
Committee: ECON
Amendment 127 #
Motion for a resolution
Paragraph 10
10. Notes that the Commission recognises that a future minimum global taxation standard would have to be integrated into the EU actions on fair tax competition, and that if no consensus is found at global level on such a standard, it should nonetheless be included in the CoC29 ; calls on the Commission to already assess the legislative proposals that will be necessary to implement Pillar II at Union level, including a revision of ATAD and of the Interest and Royalties Directive, and the reform of the CoC and of the criteria in the EU listing of non- cooperative jurisdictions; _________________ 29 COM(2020)0313.deleted
2021/06/02
Committee: ECON
Amendment 139 #
Motion for a resolution
Paragraph 10 a (new)
10 a. Reminds that according to study commissioned by the European Economic and Social Committee29a, reductions in corporate tax rates can lead to an increase in revenues and raise annual economic growth; _________________ 29a https://www.eesc.europa.eu/sites/default/fi les/files/qe-03-19-343-en-n.pdf
2021/06/02
Committee: ECON
Amendment 140 #
Motion for a resolution
Paragraph 10 b (new)
10 b. Stresses that according to study commissioned by the European Economic and Social Committee30a, as corporate tax rates have converged to below 20 percent, more investments have become economically viable, which has also resulted in more jobs and considerable tax revenues from wages and consumption; _________________ 30a https://www.eesc.europa.eu/sites/default/fi les/files/qe-03-19-343-en-n.pdf
2021/06/02
Committee: ECON
Amendment 141 #
Motion for a resolution
Paragraph 10 c (new)
10 c. Underlines that according to International Monetary Fund31a, even though corporate tax rates have been on a downward trend, CIT revenue collection in percent of GDP has remained remarkably constant over time, taking account of the business cycle; _________________ 31a https://www.elibrary.imf.org/view/journals /087/2021/012/article-A001-en.xml
2021/06/02
Committee: ECON
Amendment 144 #
Motion for a resolution
Paragraph 11
11. Insists that the future implementation of new EU tools against HTP should prioritise the recourse to legislative instruments and explore the provisions of the TFEU allowing decision-making to be facilitated, such as qualified majority voting;deleted
2021/06/02
Committee: ECON
Amendment 152 #
Motion for a resolution
Paragraph 11 a (new)
11 a. Stresses that the Treaties and spirit of good cooperation require tax policies to be coordinated consensually, respecting national sovereignty;
2021/06/02
Committee: ECON
Amendment 154 #
Motion for a resolution
Paragraph 11 b (new)
11 b. Warns that qualified majority voting would increase the risk of introducing one-size-fits-all approach at the expense of the most competitive Member States, thus damaging the tax competitiveness of European Union;
2021/06/02
Committee: ECON
Amendment 178 #
Motion for a resolution
Paragraph 14
14. Highlights the non-binding nature of the CoC; deplornotes the fact that Member States could maintain a harmful regime without facing any repercussions;
2021/06/02
Committee: ECON
Amendment 179 #
Motion for a resolution
Paragraph 15
15. Calls for a revision of the criteria, the governance and the scope of the CoC through a legally binding instrument that should replace the current intergovernmental arrangements and allow for a transition to qualified majority voting; requires that Parliament be included in the process of designing and adopting new policies and criteria to combat HTP;deleted
2021/06/02
Committee: ECON
Amendment 193 #
Motion for a resolution
Paragraph 16
16. Considers the reform of the criteria of the CoC to be a matter of urgency and that it should assess all regimes proposing a tax rate below the future internationally agreed minimum effective tax rate in the framework of Pillar II of the Inclusive Framework as being potentially harmful, unless the revenues qualifying for a deduction or a reduced tax rate comply with robust and progressive economic substance requirements;
2021/06/02
Committee: ECON
Amendment 208 #
Motion for a resolution
Paragraph 17
17. UrgeRecommends an enlargement of the scope of the CoC, notably by including preferential personal income or capital tax regimes, or personal income and wealth tax regimes that could lead to significant Single Market distortions;
2021/06/02
Committee: ECON