Activities of Andreas SCHWAB related to 2022/2142(INI)
Shadow opinions (1)
OPINION on the implementation of passerelle clauses in the EU Treaties
Amendments (4)
Amendment 4 #
Draft opinion
Paragraph 1
Paragraph 1
1. Highlights that taxation is one of the few areas that remain subject to unanimity voting in Council; stresses thatRemarks the continuous trend to reduce the fields of policy area falling under unanimity voting in Council; takes note that, in this regard, taxation has not been part of this trend so far; stresses it has become increasingly evident over recent years that stronger coordination in the field of taxation is needed at EU and global levels in the light of economic developments and the new challenges created by digitalisation and globalisation; regretmarks, in this regard, Hungary’sthat the misuse of its veto right to block the Council negotiations on the Commission proposal of 22 December 2021 for a Council directive on ensuring a global minimum level of taxation for multinational groups in the Union (COM(2021)0823)for decisions requiring the unanimity, blocks negotiations and delays the adoption of important legislations needed in tax matters;
Amendment 22 #
Draft opinion
Paragraph 2
Paragraph 2
2. RStresses that unanimity voting in the Council over tax policy does not facilitate the changes needed to tackle the current challenges; regrets the fact that the current situation often leads to delays and a lack of progress in the harmonisation and coordination of tax rules across the Union, even though such harmonisation and coordination would benefit everyone; notes that some legislative proposals, such as the debt-equity bias reduction allowance (DEBRA) or the Business in Europe: Framework for Income Taxation (BEFIT), will be key to supporting the competitiveness of European companies;
Amendment 26 #
Draft opinion
Paragraph 3
Paragraph 3
3. RecallsTakes note that Article 48(7) of the Treaty on European Union provides for two general passerelle clauses that allow the decision-making procedures to be changed in order either to adopt measures in Council through qualified majority voting (QMV) in areas that are currently subject to unanimity; regrets the fact that these passerelle clause or to change the legislative procedure in areas thave never been used; rt are currently subject to specialls that activating the passerelle clauses would in any case require unanimity in the European Council and Parliament’s consent legislative procedures in favour of the ordinary one; regrets the fact that these passerelle clauses have never been used;
Amendment 38 #
Draft opinion
Paragraph 4
Paragraph 4
4. Recommends using the two general passerelle clauses for selected Treaty articles concerning the EU’s competences in the area of taxation; recalls that the CommissionCalls on the Commission to relaunch the discussion on the use of qualified majority voting in some tax matters through a phased approach, as a follow-up to its communication of 15 January 2019 entitled ‘Towards a more efficient and democratic decision making in EU tax policy’ (COM(2019)0008) and the conclusionsas a response to the outcome of the Conference on the Future of Europe both recommended moving from unanimity voting to QMV on tax matters; nevertheless reminds that taxation constitutes one of the core elements of the Member States's sovereignity and the introduction of QMV in the tax policy area might raise issues in relation to some constitutional requirements in the EU Member States; therefore takes into consideration the idea of the adoption of QMV for technical adjustments and tax fraud/evasion while maintaining the unanimous voting for tax rates and tax base.