2 Amendments of Antonio Maria RINALDI related to 2021/2074(INI)
Amendment 101 #
5. Notes that many Member States as well as the EU have introduced dedicated regimes favouring SMEs such as special VAT rules in order to offset the higher effective tax rates and higher tax compliance costs for SMEs; stresses that such special treatment, while is generally positive,; points out, however, that while, on the one hand, it could risk introducing further distortions and further increasing the overall complexity of the system, on the other, it is proving to be effective for very small SMEs whose business is mainly or exclusively conducted within a Member State;
Amendment 161 #
Motion for a resolution
Paragraph 12
Paragraph 12
12. Looks forward to the Commission’s proposal for a debt equity bias reduction allowance5 in order to facilitate the equitisation of companies; _________________ 5Commission communication of 18 May 2021 on business taxation for the 21st century (COM(2021)0251).