8 Amendments of Esther DE LANGE related to 2014/2144(INI)
Amendment 69 #
Motion for a resolution
Paragraph 3 – point 1 (new)
Paragraph 3 – point 1 (new)
(1) Notes that the distinction between tax fraud, tax evasion and tax avoidance must always be borne in mind in order to keep the terms of the debate clear;
Amendment 70 #
Motion for a resolution
Paragraph 3 – point 2 (new)
Paragraph 3 – point 2 (new)
(2) Stresses that regulation must never lead to double taxation or double tax exemption;
Amendment 71 #
Motion for a resolution
Paragraph 3 – point 3 (new)
Paragraph 3 – point 3 (new)
(3) Stresses that tax concessions aimed at stimulating innovation in SMEs are of major importance;
Amendment 78 #
Motion for a resolution
Paragraph 3 a (new)
Paragraph 3 a (new)
3a. Notes that taxes, apart from those liable to distort the level playing field in the internal market, are a national responsibility and that European lawmaking in this area must at all times respect the principle of subsidiarity;
Amendment 127 #
Motion for a resolution
Paragraph 8 a (new)
Paragraph 8 a (new)
8a. Stresses the importance of national tax concessions aimed at stimulating innovation in SMEs; calls on the Commission to provide every opportunity for such initiatives;
Amendment 128 #
Motion for a resolution
Paragraph 8 b (new)
Paragraph 8 b (new)
8b. Notes that differences in tax legislation in neighbouring countries may cause problems for undertakings in border areas; calls on the Commission, therefore, to scrutinise planned legislation for its effects in border areas;
Amendment 171 #
Motion for a resolution
Paragraph 14 a (new)
Paragraph 14 a (new)
14a. Considers, furthermore, that national legislatures should be permitted, confidentially, to inspect the content of tax rulings given, in order to enact appropriate national legislation to prevent tax avoidance;
Amendment 265 #
Motion for a resolution
Paragraph 24
Paragraph 24