2 Amendments of Sirpa PIETIKÄINEN related to 2023/0320(CNS)
Amendment 37 #
Proposal for a directive
Recital 2
Recital 2
(2) The co-existence and interaction of 27 different corporate income tax systems in the Union gives rise to complexity in tax compliance and leads to an uneven level playing field for businesses. This state of play has a higher impact on SMEs than on larger taxpayers and has become more evident as globalisation and digitalisation of the economy have significantly altered the perception of borders and business models. The attempts by governments to adapt to this new reality have resulted in a fragmented response among Member States, leading to further distortions in the internal market. Furthermore, the various legal frameworks inevitably lead to different tax administration practices across Member States. This often entails lengthy procedures characterised by unpredictability and inconsistency along with high compliance costs. Creating a common, hamonized framework on taxation for SMEs would ensure that the SMEs can use the full potential and that the consumers are able to enjoy the possibilities of the internal market.
Amendment 60 #
Proposal for a directive
Recital 13 a (new)
Recital 13 a (new)
(13 a) The Commission shall set up a thorough and comprehensive way of communicating about the Head Office Taxation System to the SMEs. The information will be provided in all EU languages. For the SMEs to benefit and enjoy the full potential of the Head Office Taxation System, the Commission shall start an information campaign targeted to the SMEs.