27 Amendments of Ivo STREJČEK related to 2013/0000(INI)
Amendment 11 #
Motion for a resolution
Recital A
Recital A
A. whereas an estimated and scandalousregrettable EUR 1 trillion is lost to tax fraud and, tax evasion and aggressive tax avoidance every year in the EU;
Amendment 13 #
Motion for a resolution
Recital A a (new)
Recital A a (new)
Aa. whereas it is highly commendable for the EU and its Member States to actively fight tax fraud, tax evasion and aggressive tax planning to ensure due collection of tax from both companies and citizens;
Amendment 24 #
Motion for a resolution
Recital C
Recital C
C. whereas tax fraud and tax evasion constitute an illegal activity of evading tax liabilities, while, on the other hand, tax avoidance is the legal but improperquestionable utilisation of the tax regime to reduce or avoid tax liabilities;
Amendment 33 #
Motion for a resolution
Recital D a (new)
Recital D a (new)
Da. whereas the EU and its Member States should use their best endeavours to avoid any activity by their respective institutions, bodies and agencies implemented through a 'tax haven', a foreign non-cooperative jurisdiction characterised notably by no or nominal taxes, a lack of effective exchange of information with foreign tax authorities and a lack of transparency in legislative, legal or administrative provisions, or as identified by the Organisation for Economic Cooperation and Development or the Financial Action Task Force;
Amendment 42 #
Motion for a resolution
Recital E
Recital E
E. whereas unilateral national measures have in many cases proven ineffective, and this and/or insufficient, and fight against tax fraud, tax evasion and tax havens necessitates a coordinated and multi- pronged approach at national, EU and international level;
Amendment 55 #
Motion for a resolution
Paragraph 2
Paragraph 2
2. Urges Member States to follow up on their commitment, embrace the Commission’s Action Plan, fully implement the two recommendations, and complete the procedures for all pending legislative proposals regarding issues of tax fraud, aggressive tax avoidance and tax havens;
Amendment 65 #
Motion for a resolution
Paragraph 4
Paragraph 4
4. Emphasises that the EU should lead the discussions and should assist non-EU countries in subscribing toactively engage at G8 and G20 levels and other relevant multinational forums in the discussions on tax good governance and should assist where appropriate non-EU countries, especially least developed ones (LDCs), in building up and improving the efficiency of their respective tax collection systems by adhering like the EU to the principles of transparency, exchange of information and abolition of harmful tax measuregood governance in tax matters;
Amendment 69 #
Motion for a resolution
Paragraph 5
Paragraph 5
Amendment 75 #
Motion for a resolution
Paragraph 5 a (new)
Paragraph 5 a (new)
5a. Recalls that taxation policy is not in Union's exclusive competence and that Member States can therefore enter in bilateral agreements on tax matters with third countries in accordance with the Treaties; reminds, however, that in order to prevent negative externalities stemming from these bilateral agreements for the EU as a whole, Member States should consult with the Commission prior to their conclusion;
Amendment 81 #
Motion for a resolution
Paragraph 6
Paragraph 6
6. Proposes the introduction of requirements for unconditional cooperation with the EU onCommission on fight against money laundering, tax fraud and aggressive tax avoidance issues for MSember States seeking EU financial assistance;
Amendment 82 #
Motion for a resolution
Paragraph 7
Paragraph 7
Amendment 91 #
Motion for a resolution
Paragraph 7 a (new)
Paragraph 7 a (new)
7a. Calls on the Commission and Member States to ensure that allocation of state aid is linked to tax good governance;
Amendment 100 #
Motion for a resolution
Paragraph 8
Paragraph 8
8. Calls on Member States to commit to an ambitious but realistic target of halvreducing the tax gap by 2020, since this would gradually generate new tax revenue without raising tax rates;
Amendment 111 #
Motion for a resolution
Paragraph 11
Paragraph 11
Amendment 120 #
Motion for a resolution
Paragraph 12
Paragraph 12
12. Urges Member States to allocate adequate resources to their national tax administrations and tax audit staff, and to provide them with proper training;
Amendment 123 #
Motion for a resolution
Paragraph 13
Paragraph 13
Amendment 134 #
Motion for a resolution
Paragraph 14
Paragraph 14
14. Calls on the ECB acting within the Single Supervisory Mechanism or the national competent authorities of non- participating Member States to consider revokeing the banking licenses of financial institutions if they actively assist in tax fraud by offering products or services to customers enabling them to evade taxes or refuse to cooperate with tax authorities; proven by a court decision that they actively assist in tax fraud;
Amendment 145 #
Motion for a resolution
Paragraph 16
Paragraph 16
16. Calls on Member States to remove all obstacles in national law that hinder cooperation and exchanges of tax information with the EU institutCommissions, while also ensuring effective protection of taxpayers’ data;
Amendment 155 #
Motion for a resolution
Paragraph 18
Paragraph 18
18. Stresses the importance of implementing new strategies and making better use of existing EU structures for improved combating of VAT fraud, especially carousel fraud;
Amendment 163 #
Motion for a resolution
Title 4
Title 4
On aggressive tax avoidance and or 'aggressive tax planning'
Amendment 167 #
Motion for a resolution
Paragraph 19
Paragraph 19
19. Highlights the need to upgrade and extend the scope of the Savings Directive in order to end banking secrecy; considers it high time that Luxembourg and Austria abandon their opposition to an effective agreement with Switzerland where appropriate;
Amendment 184 #
Motion for a resolution
Paragraph 24
Paragraph 24
24. Notes that proper identification of taxpayers is key to successful exchange of information between national tax administrations; calls on the Commission to speed up the creation of an EU tax identification number (TIN) that is to co- exist with the national one;
Amendment 205 #
Motion for a resolution
Paragraph 27
Paragraph 27
27. Calls for a common EU approach towards tax havens in compliance with the OECD criteria for uncooperative jurisdictions';
Amendment 208 #
Motion for a resolution
Paragraph 28
Paragraph 28
28. Calls on the Commission to adopt athe OECD's standards of transparency and exchange of information as clear definition and common set of criteria to identify tax havens, as well as appropriate measures applying to identified jurisdictions;
Amendment 212 #
Motion for a resolution
Paragraph 29
Paragraph 29
Amendment 220 #
Motion for a resolution
Paragraph 30
Paragraph 30
30. Urges the Commission to compile and create a European blacklist of tax havens; cCalls on Member States to suspend or terminate existing Double Tax Conventions with jurisdictions that are on the OECD blacklist, and to initiate Double Tax Conventions with jurisdictions that cease to be tax havens;
Amendment 226 #
Motion for a resolution
Paragraph 31
Paragraph 31
31. Encourages Member States to offer cooperation, aid and assistance to developing third countries which are not tax havens as defined by OECD, helping them to effectively tackle tax fraud and, tax evasion and aggressive tax avoidance;