[ParlTrack]

Motion for a resolution
Recital CH

CH. whereas the instrument of enhanced cooperation should be used more frequently in the field of taxation; whereas reference can be made to the European Parliament's position on the common consolidated corporate tax base (CCCTB) and the financial transactions tax (FTT);deleted

2012/09/26
Committee: ECON

Gay MITCHELL

Motion for a resolution
Annex – part 2 – point 2.3 – title

Recommendation 2.3: ~~Enhanced Cooperation in the field of t~~Taxation

2012/10/02
Committee: ECON

Gay MITCHELL

Motion for a resolution
Annex – part 2 – point 2.3 – paragraph 1

~~Enhanced cooperation should be used more frequently in the field of taxation (su~~Taxation remains the sovereign competence of Member States and their parliaments. The use of enhanced cooperation, which ais ~~for establishment of a CCCTB or a financial transaction tax) since harmonised frameworks for taxation~~regulated by the Treaties, should only be used as a last resort when all avenues of discussion and compromise have failed. It should take careful account of the principle of subsidiarity, the compatibility of any proposed measures with the internal market as wiell ~~enhance budgetary policy integration.~~as existing taxes in the case of the financial transaction tax

2012/10/02
Committee: ECON

3 Amendments of Gay MITCHELL related to 2012/2151(INI)

ParlTrack - 2011-2024