Activities of Olle SCHMIDT related to 2011/0058(CNS)
Plenary speeches (1)
Common consolidated corporate tax base (debate)
Amendments (5)
Amendment 31 #
Proposal for a directive
Recital 3 a (new)
Recital 3 a (new)
(3 a) Tax competition puts pressure on governments to keep spending under control. However, the introduction of a Union-wide voluntary Common Consolidated Corporate Tax Base (CCCTB) should not interfere with tax competition, since the system does not include harmonisation of tax rates.
Amendment 89 #
Proposal for a directive
Recital 26 a (new)
Recital 26 a (new)
(26 a) The Commission should initiate a new CCCTB forum, similar to the Joint Transfer Pricing Forum (JTPF), to which companies and Member States can address issues and disputes relating to the CCCTB. That forum should be able to give guidance to companies and Member States and should qualify as a court or tribunal in accordance with the second paragraph of Article 267 TFEU.
Amendment 91 #
Proposal for a directive
Recital 27
Recital 27
(27) The Commission should review the application of the Directive after a period of fivthree years and that Member States should support the Commission by providing appropriate input to this exercise,
Amendment 341 #
Proposal for a directive
Article 105 – paragraph 1
Article 105 – paragraph 1
1. When the notice to opt has been accepted, a single taxpayer or a group, as the case may be, shall apply the system provided for by this Directive for fivthree tax years. Following the expiry of that initial term, the single taxpayer or the group shall continue to apply the system for successive terms of three tax years unless it gives notice of termination. A notice of termination may be given by a taxpayer to its competent authority or, in the case of a group, by the principal taxpayer to the principal tax authority in the three months preceding the end of the initial term or of a subsequent term.
Amendment 413 #
Proposal for a directive
Article 133 – paragraph 1
Article 133 – paragraph 1
The Commission shall, fivthree years after the entry into force of this Directive, review its application and report to the European Parliament and to the Council on the operation of this Directive. The report shall in particular include an analysis of the impact of the mechanism set up in Chapter XVI of this Directive on the distribution of the tax bases between the Member States. The report shall include an analysis of the effects of this Directive on Member States tax bases at national, regional and local level. The Commission shall also analyse the socio-economic effects that the CCCTB has on relocation of economic activity and jobs within the Union. The Commission shall also evaluate the possibility to tax partnerships as if they were corporate companies, and not as non-transparent entities. The report shall also include an analysis of the advantages and disadvantages of making the system mandatory. The report shall be accompanied, if necessary, by appropriate legislative proposals.