14 Amendments of Eva Maria POPTCHEVA related to 2023/0320(CNS)
Amendment 76 #
Proposal for a directive
Article 3 – paragraph 1 – point 6
Article 3 – paragraph 1 – point 6
(6) ‘taxable result of the permanent establishment’ means the taxable income or loss attributed to the permanent establishment and computed in accordance with the Head Office Taxation rules;
Amendment 80 #
Proposal for a directive
Article 4 – paragraph 1 – point a
Article 4 – paragraph 1 – point a
(a) the joint turnover of its permanent establishments did not exceed, for the last two fiscal years, an amount equal to double the turnover generated by the head office in the head office Member State;
Amendment 83 #
Proposal for a directive
Article 4 – paragraph 1 – point b
Article 4 – paragraph 1 – point b
(b) it has been resident for tax purposes in the head office Member State during the last two fiscal years or, if more recently, since the establishment of the head office;
Amendment 86 #
Proposal for a directive
Article 4 – paragraph 1 – point c
Article 4 – paragraph 1 – point c
(c) it has met the conditions laid down in Article 2(1), point d) for the last two fiscal years or, if more recently, since the establishment of the head office.
Amendment 89 #
Proposal for a directive
Article 4 – paragraph 2
Article 4 – paragraph 2
2. If the head office opts to apply the head office taxation rules in accordance with paragraph 1, it shall apply those rules to all its permanent establishments in other Member States. If it creates a new permanent establishment in another Member State, it shall apply head office taxation rules to such permanent establishment from the moment of its establishment. In that case the head office should inform the host Member State that it has opted to apply the head office taxation rules in accordance with paragraph 1;
Amendment 99 #
Proposal for a directive
Article 6 – paragraph 3 – subparagraph 4
Article 6 – paragraph 3 – subparagraph 4
If the filing authority concludes that the eligibility requirements are not met, it shall inform the head office within two months of the notification referred to in paragraph 1 and the head office may appeal against it in accordance with the national law. The decision of the filing authority shall only have legal effects as of the following fiscal year.
Amendment 115 #
Proposal for a directive
Article 8 – paragraph 1 – point b
Article 8 – paragraph 1 – point b
(b) for the last two fiscal years, the joint turnover of its permanent establishments exceeded an amount which is equal to triple the turnover of the head office in the head office Member State.
Amendment 117 #
(b a) the SMEs referred to in Article 2(1) set up one or more subsidiaries;
Amendment 118 #
Proposal for a directive
Article 8 – paragraph 1 – point b b (new)
Article 8 – paragraph 1 – point b b (new)
(b b) the undertaking does not anymore qualify as micro, small and medium-sized undertakings pursuant to Article 2(1)(b).
Amendment 121 #
Proposal for a directive
Article 8 – paragraph 4
Article 8 – paragraph 4
4. If the SME referred in Article 2(1) transfers its tax residence to another Member State, it may opt to apply the head office taxation rules of its new Member State of tax residence in accordance with Articles 4 to 7. This shall be considered a new option. The requirement set out in Article 4(2), point be, shall not apply if the transfer of the tax residence of the SME has been carried out for valid commercial reasons.
Amendment 126 #
Proposal for a directive
Article 9 – paragraph 1
Article 9 – paragraph 1
1. If the head office wishes to renew its option, it shall notify the filing authority thereof at least sixthree months before the end of the period referred to in Article 7(1) and shall list the names of the host Member States. The filing authority shall verify whether the SME continues to meet the eligibility requirements set out in Article 4.
Amendment 138 #
Proposal for a directive
Article 11 – paragraph 1
Article 11 – paragraph 1
1. The head office shall file the Head office taxation tax return with the filing authority. The head office Member State shall assist the SME in the elaboration of the tax return, in particular regarding the attribution of taxable result to each permanent establishment in other Member States.
Amendment 140 #
Proposal for a directive
Article 11 – paragraph 3 – introductory part
Article 11 – paragraph 3 – introductory part
3. Where one or more permanent establishment of the SME are not required to prepare separate financial accounting statements under the law of the host Member State, the HOTead Office Taxation tax return shall include the following information:
Amendment 167 #
Proposal for a directive
Article 19 – paragraph 1
Article 19 – paragraph 1
1. Five years after this Directive starts to apply, the Commission shall examine and evaluate its functioning and report to the European Parliament and the Council to that effect. In the evaluation report, the Commission shall, among others., examine whether the head office taxation rules should be also applied to one or more subsidiaries of the SMEs. The report shall, where appropriate, be accompanied by a proposal to amend this Directive.