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)
Shadow reports (1)
REPORT on reforming the EU policy on harmful tax practices (including the reform of the Code of Conduct Group)
Amendments (30)
Amendment 1 #
Motion for a resolution
Citation 3
Citation 3
Amendment 18 #
Motion for a resolution
Recital B a (new)
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;
Amendment 19 #
Motion for a resolution
Recital B b (new)
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;
Amendment 20 #
Motion for a resolution
Recital B c (new)
Recital B c (new)
B c. whereas the Parliament acknowledges it has no legislative power in the area of direct taxation;
Amendment 21 #
Motion for a resolution
Recital B d (new)
Recital B d (new)
B d. whereas tax collection is individual responsibility of each Member State;
Amendment 35 #
Motion for a resolution
Recital E
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;
Amendment 56 #
Motion for a resolution
Paragraph 1 a (new)
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;
Amendment 58 #
Motion for a resolution
Paragraph 1 b (new)
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;
Amendment 59 #
Motion for a resolution
Paragraph 1 c (new)
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;
Amendment 60 #
Motion for a resolution
Paragraph 1 d (new)
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;
Amendment 61 #
Motion for a resolution
Paragraph 1 e (new)
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;
Amendment 67 #
Motion for a resolution
Paragraph 2 a (new)
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;
Amendment 68 #
Motion for a resolution
Paragraph 2 b (new)
Paragraph 2 b (new)
Amendment 78 #
Motion for a resolution
Paragraph 3 a (new)
Paragraph 3 a (new)
3 a. Considers that Member States are entitled to design tax systems with regard to their own circumstances;
Amendment 79 #
Motion for a resolution
Paragraph 3 b (new)
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;
Amendment 80 #
Motion for a resolution
Paragraph 3 c (new)
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;
Amendment 88 #
Motion for a resolution
Paragraph 5
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
Amendment 93 #
Motion for a resolution
Paragraph 6
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;
Amendment 113 #
Motion for a resolution
Paragraph 8
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;
Amendment 127 #
Motion for a resolution
Paragraph 10
Paragraph 10
Amendment 139 #
Motion for a resolution
Paragraph 10 a (new)
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
Amendment 140 #
Motion for a resolution
Paragraph 10 b (new)
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
Amendment 141 #
Motion for a resolution
Paragraph 10 c (new)
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
Amendment 144 #
Motion for a resolution
Paragraph 11
Paragraph 11
Amendment 152 #
Motion for a resolution
Paragraph 11 a (new)
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;
Amendment 154 #
Motion for a resolution
Paragraph 11 b (new)
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;
Amendment 178 #
Motion for a resolution
Paragraph 14
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;
Amendment 179 #
Motion for a resolution
Paragraph 15
Paragraph 15
Amendment 193 #
Motion for a resolution
Paragraph 16
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;
Amendment 208 #
Motion for a resolution
Paragraph 17
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;