13 Amendments of Antonio TAJANI related to 2015/2010(INL)
Amendment 29 #
Motion for a resolution
Recital E a (new)
Recital E a (new)
Ea. whereas the European Union has made major steps towards economic integration such as the Economic and Monetary Union as well as the Banking Union and that a Fiscal Union should be the next step in the European integration process;
Amendment 43 #
Draft opinion
Paragraph 3 a (new)
Paragraph 3 a (new)
3a. Acknowledges that the loopholes and mismatches between 28 national tax systems are being exploited by some companies to use aggressive tax planning and abusive tax practices, that erode Member States' revenues and undermine fair burden sharing between taxpayers and fair competition for business, in particular for SMEs, family businesses, self-employed people and liberal professions;
Amendment 46 #
Motion for a resolution
Recital J
Recital J
J. whereas the loss arising from BEPS also demonstrates the lack of a level playing- field between those companies which operate only in one country, in particular SMEs, family business, self-employed people and liberal professions, and pay their taxes there, and certain multinational companies which are able to shift profits from high tax to low tax jurisdictions and engage in aggressive tax planning, thereby reducing their overall tax base and placing additional pressure on public finances;
Amendment 50 #
Draft opinion
Paragraph 3 b (new)
Paragraph 3 b (new)
3b. Believes that tax rulings are crucial to ensure legal certainty and business friendly environment for tax payers, for their daily work and for their investments strategy;
Amendment 69 #
Motion for a resolution
Recital P
Recital P
P. whereas the lack of coordinated tax policies in the Union leads to significant cost and administrative burden for citizens and businesses operating cross-border within the Union, and results in unintended non-taxation or facilitates aggressive tax planning; recalls at the same time that there are still cases of double taxation that must be eliminated; urges in this respect the adoption of more transparent and simpler solutions;
Amendment 75 #
Draft opinion
Paragraph 6 a (new)
Paragraph 6 a (new)
6a. Stresses that a precondition to establish economic stability in the Union on the long term is the achievement of a Fiscal Union;
Amendment 81 #
Motion for a resolution
Recital S a (new)
Recital S a (new)
Sa. whereas a harmonised taxation system across the European Union would allow to tackle unfair competition and enhance the competitiveness of Union companies, in particular SMEs;
Amendment 84 #
Draft opinion
Paragraph 6 b (new)
Paragraph 6 b (new)
6b. Calls on the Commission to create a harmonised taxation system in all Member States, and across the Union as a whole, in view of fighting unfair competition and enhancing the competitiveness of EU companies;
Amendment 87 #
Draft opinion
Paragraph 6 c (new)
Paragraph 6 c (new)
6c. Urges the Commission to bring forward as soon as possible a legislative proposal for the introduction of a Common Consolidated Corporate Tax Base to improve the business environment and to combat tax avoidance in the EU;
Amendment 88 #
6d. Calls on the Commission to negotiate tax agreements with third countries on behalf of the EU in order to have a coherent unified stance in tackling tax evasion;
Amendment 89 #
Draft opinion
Paragraph 6 e (new)
Paragraph 6 e (new)
6e. Calls on the Commission to bring forward a proposal to establish criteria to define 'tax havens' in EU; stresses that the lack of a common definition distorts the EU single market causing legal uncertainty.
Amendment 197 #
Motion for a resolution
Recital V – point ix
Recital V – point ix
(ix) whereas the current Union framework on double taxation dispute resolution between Member States does not work effectively and would benefit from clearer rules and more stringent timelines; calls, in this regard, for the use of tax credit for taxes paid abroad to be simplified through an automatic exchange of information between the tax authorities involved in the taxation, whilst at the same time encouraging SMEs, self-employed workers and the liberal professions to expand their businesses beyond national borders;
Amendment 211 #
Motion for a resolution
Recital X a (new)
Recital X a (new)
Xa. whereas mismatches between different tax systems across the Union distort the functioning of the internal market;