30 Amendments of Lefteris CHRISTOFOROU related to 2018/2121(INI)
Amendment 4 #
Motion for a resolution
Citation 5
Citation 5
Amendment 15 #
Motion for a resolution
Citation 14
Citation 14
— having regard to the Commission proposals pending for adoption, in particular on the CC(C)TB14, the digital taxation package15 and public country-by- country reporting (CBCR)16, _________________ 14 Proposal of 25 October 2016 for a Council Directive on a Common Corporate Tax Base (CCTB), COM(2016)0685 (2016/0337(CNS)) and on a Common Consolidated Corporate Tax Base (CCCTB), COM(2016)0683 (2016/0336(CNS)). 15 The package consists of the ‘Time to establish a modern, fair and efficient taxation standard for the digital economy’ communication (COM(2018)0146), the proposal for a Council directive laying down rules relating to the corporate taxation of a significant digital presence (COM(2018)0147, 2018/0072(CNS)), the proposal for a Council directive on the common system of a digital services tax on revenues resulting from the provision of certain digital services (COM(2018)0148, 2018/0073 (CNS)) and the recommendation relating to the corporate taxation of a significant digital presence (C(2018) 1650). 16 Proposal of 12 April 2016 for a directive amending Directive 2013/34/EU as regards disclosure of income tax information by certain undertakings and branches, COM(2016)0198 (2016/0107(COD)).
Amendment 17 #
Motion for a resolution
Citation 18
Citation 18
— having regard to the ongoing modernisation of the VAT framework, in particular the VAT definitive regime,
Amendment 112 #
Motion for a resolution
Paragraph 11
Paragraph 11
Amendment 151 #
Motion for a resolution
Paragraph 15
Paragraph 15
Amendment 161 #
Motion for a resolution
Paragraph 16
Paragraph 16
Amendment 222 #
Motion for a resolution
Paragraph 24
Paragraph 24
Amendment 272 #
Motion for a resolution
Subheading 2.2.2
Subheading 2.2.2
Amendment 276 #
Motion for a resolution
Paragraph 33
Paragraph 33
Amendment 351 #
Motion for a resolution
Paragraph 39
Paragraph 39
39. Reiterates, furthermore, its call to ensure simultaneous tax audits of persons of common or complementary interests (including parent companies and their subsidiaries), and its call to further enhance tax cooperation between Member States through an obligation to answer group requests on tax matters;
Amendment 366 #
Motion for a resolution
Paragraph 44
Paragraph 44
44. Recommends that Member States’ authorities which are notified by their counterparts in other Member States of potential breaches of law be requirencouraged to provide an official notification of receipt and, where appropriate, a substantive response on actions taken following the aforementioned notification in a timely manner;
Amendment 390 #
Motion for a resolution
Paragraph 45
Paragraph 45
45. Stresses that the proposal for public CBCR was submitted to the co-legislators just after the Panama papers scandal on 12 April 2016, and that Parliament adopted its position on it on 4 July 2017; recalls that the latter called for an enlargement of the scope of reporting and protection of commercially sensitive information; deplores the lack of progress and cooperation from the Council since 2016; urges for progress to be made in the Council so that it enters into negotiations with Parliament;
Amendment 461 #
Motion for a resolution
Paragraph 54
Paragraph 54
54. Highlights that the high level of inward and outward foreign direct investment as a percentage of GDP in sevenome Member States (Belgium, Cyprus, Hungary, Ireland, Luxembourg, Malta, and the Netherlands) can only be partially explained by real economic activities taking place in these Member States;40 · _________________ 40 Kiendl Kristo I. and Thirion E., An overview of shell companies in the European Union, EPRS, European Parliament, October 2018, p.23.
Amendment 467 #
Motion for a resolution
Paragraph 55
Paragraph 55
55. Underlines that a high share of foreign direct investment held by special purpose entities exists in several Member States, particularly in Malta, Luxembourg and the Netherlands;41 ·41; _________________ 41 Kiendl Kristo I. and Thirion E., op. cit., p.23.
Amendment 476 #
Motion for a resolution
Paragraph 57
Paragraph 57
Amendment 484 #
Motion for a resolution
Paragraph 58
Paragraph 58
Amendment 505 #
Motion for a resolution
Paragraph 62
Paragraph 62
Amendment 515 #
Motion for a resolution
Paragraph 65
Paragraph 65
Amendment 538 #
Motion for a resolution
Paragraph 71
Paragraph 71
Amendment 596 #
Motion for a resolution
Paragraph 84
Paragraph 84
Amendment 651 #
Motion for a resolution
Paragraph 90
Paragraph 90
90. Is concerned that according to the OECD, CBI and RBI schemes could be misused to undermine the common reporting standard (CRS) due diligence procedures, leading to inaccurate or incomplete reporting under the CRS, in particular when not all jurisdictions of tax residence are disclosed to the financial institution; notes that in the OECD’s view, the visa schemes which are potentially high-risk for the integrity of the CRS are those that give a taxpayer access to a low personal income tax rate of less than 10 % on offshore financial assets, and do not require a significant physical presence of at least 90 days in the jurisdiction offering the golden visa scheme; is concerned that Malta and Cyprus havehas a schemes59among those that potentially poses a high risk to the integrity of CRS; _________________ 59 The Cypriot Citizenship by Investment: Scheme for Naturalisation of Investors by Exception, the Cypriot Residence by Investment, the Maltese Individual Investor Programme, and the Maltese Residence and Visa programme.
Amendment 657 #
Motion for a resolution
Paragraph 91
Paragraph 91
91. Concludes that the potential economic benefits of CBI and RBI schemes do not offset the serious money laundering and tax evasion risks they present; calls on Member States to phase out all existing CBI or RBI schemes as soon as possible; stresses that, in the meantime, Member States should properly ensure that enhanced CDD on applicants for citizenship or residence through these schemes is duly carried out, as required by AMLD5; calls on the Commission to monitor rigorously and continuously the proper implementation and application of CDD within the framework of CBI and RBI schemes until they are repealed in each Member State;
Amendment 888 #
Motion for a resolution
Paragraph 136
Paragraph 136
136. Underscores the problem of money laundering through investment in real estate in European cities through foreign shell companies; recalls that the Commission should assess the necessity and proportionality of harmonising the information in the land and real estate registers and assess the need for the interconnection of those registers; calls on the Commission, if appropriate, to accompany the report with a legislative proposal;
Amendment 891 #
Motion for a resolution
Paragraph 137
Paragraph 137
137. Notes that under AMLD5 the Commission must carry out an analysis of the feasibility of specific measures and mechanisms at Union and Member State level making it possible to collect and access the beneficial ownership information of corporate and other legal entities incorporated outside of the Union; calls on the Commission to present a legislative proposal for such a mechanism should the feasibility analysis be favourable;
Amendment 1155 #
Motion for a resolution
Paragraph 179
Paragraph 179
Amendment 1240 #
Motion for a resolution
Paragraph 202
Paragraph 202
Amendment 1246 #
Motion for a resolution
Subheading 9.6
Subheading 9.6
Amendment 1247 #
Motion for a resolution
Paragraph 204
Paragraph 204
Amendment 1256 #
Motion for a resolution
Paragraph 205
Paragraph 205
Amendment 1268 #
Motion for a resolution
Paragraph 206
Paragraph 206