12 Amendments of Lefteris CHRISTOFOROU related to 2015/2010(INL)
Amendment 10 #
Draft opinion
Paragraph 1
Paragraph 1
1. Welcomes the recent initiatives of the Commission and encourages Member States to tackle further tax fraud, tax evasion and tax avoidance, promoting clear and fair tax rulings, combatting aggressive tax planning and re-launching the Common Consolidated Corporate Tax Base scheme, stressing the importance to avoid any increase in administrative burdens and cost of compliance;
Amendment 42 #
Motion for a resolution
Recital I a (new)
Recital I a (new)
Ia. whereas the goal of a level playing field between companies should not be pursued at the expense of a level playing field between Member States, in particular with regards to the small countries of the periphery that have built their economies on a competitive advantage that includes an effective tax system with low corporate tax rate;
Amendment 48 #
Draft opinion
Paragraph 3 a (new)
Paragraph 3 a (new)
3a. Believes that the sovereign rights of Member States should be taken into consideration, as well as the diversities on economic, commercial and corporate sectors in terms of affecting the growth and development as well as the social cohesion within the Member State and the EU as such;
Amendment 131 #
Motion for a resolution
Recital U – point i
Recital U – point i
Amendment 139 #
Motion for a resolution
Recital U – point i
Recital U – point i
(i) whereas a mandatory Union-wide Common Consolidated Corporate Tax Base (CCCTB) wcould be a major step towards solving those problems associated with aggressive tax planning within the Union; whereas the ultimate goal should remain a full, mandatory CCCTB with possible exemptions for small- and medium-sized enterprises and companies with no cross-border activity; whereas until a full CCCTB is in place, the Commission is considering temporary measures to counteract profit shifting opportunities; whereas it is necessary to ensure that those measures, including the offsetting of cross- border losses, do not increase the risk of BEPS; whereas the introduction of CCCTB should not interfere with tax competition and effective taxation system, since the system does not include harmonisation of tax rates, making CCCTB a tax-neutral operation;
Amendment 153 #
Motion for a resolution
Recital U – point iii
Recital U – point iii
(iii) whereas the overall principle of corporate taxation in the Union should be that taxes are paid in the countries where a company's actual economic activity and value creation takes place; whereas criteria should be developed to ensure that this occurs; whereas any use of 'patent box' or other preferential tax regimes must also ensure that taxes are paid in the place where value is generated; whereas, any policy, strategy and measures decided on a legal and economic level should be in line with the Union principles taking also into consideration that the corporate sector is inherent with the free services and competition as main pillars of the free market;
Amendment 156 #
Motion for a resolution
Recital U – point iii a (new)
Recital U – point iii a (new)
(iiia) whereas any potentially serious and harmful effects of the future taxation policies on Member States must be examined and considered in advance with the purpose to accommodate and adjust the Union's policies, especially where a service oriented economy of a Member State relies on a competitive advantage that includes low corporate tax rate;
Amendment 173 #
Motion for a resolution
Recital V – introductory part
Recital V – introductory part
V. whereas improved coordination alone will not solve fundamental problems arising from the fact that different rules regarding corporate taxation exist in different Member States; whereas part of the overall response to aggressive tax planning must involve the convergence of a limited number of national tax practices; whereas this can be achieved while still preserving the sovereignty of Member States in relation to other elements of their corporate tax systems; whereas the policies or the measures aiming a level playing field between companies should not contradict or undermine the long term interests of Member States that follow transparency principles and exchange of information on tax rulings and manage an effective tax system with low corporate tax rate;
Amendment 174 #
Motion for a resolution
Recital V – introductory part
Recital V – introductory part
V. whereas improved coordination alone will not solve fundamental problems arising from the fact that different rules regarding corporate taxation exist in different Member States; whereas part of the overall response to aggressive tax planning must involve the convergence of a limited number of national tax practices; whereas this can be achieved while still preserving the sovereignty of Member States in relation to other elements of their corporate tax systems; whereas, we should take into consideration the sovereign rights of Member States and the diversities on economic, commercial and corporate sectors in terms of affecting the growth, development and national income on which they depend on as well as the social cohesion within the Member State and the Union as such;
Amendment 188 #
Motion for a resolution
Recital V – point iii a (new)
Recital V – point iii a (new)
(iiia) whereas Member States should retain the power to adopt certain incentives for businesses, in line with Union Competition law;
Amendment 316 #
Motion for a resolution
Annex – title 2 – subtitle 1
Annex – title 2 – subtitle 1
Amendment 326 #
Motion for a resolution
Annex – title 2 – subtitle 1 – paragraph 1
Annex – title 2 – subtitle 1 – paragraph 1
As a first step, by June 2016, a mandatory Common Corporate Tax Base (CCTB) in the Union, with an exemption for small- and medium-sized enterprises and companies with no cross-border activity, in order to have only one set of rules for companies operating in several Member States to calculate their taxable profits, with respect to the acquis communautaire, the sovereign rights of Member States and their economic and social cohesion and stability ;an exception should also be implemented regarding the economies of Member States depending on corporate and service providing sectors will also contribute to the growth and development of the Union economy.