6 Amendments of Victor NEGRESCU related to 2020/2259(INI)
Amendment 62 #
Motion for a resolution
Recital E
Recital E
E. whereas small and medium-sized enterprises (SMEs) are particularly affected by the complexities of the tax system and tax compliance, disproportionately so compared to multinational enterprises (MNEs); reiterates the importance of a smart financial system giving value to local small and medium sized enterprises (SMEs);
Amendment 169 #
Motion for a resolution
Paragraph 9
Paragraph 9
9. Highlights that environmental taxes have the potential to cover the need for additional revenue while supporting a resilient, competitive, sustainable and carbon-free economy; calls on Member States to consider expanding the tax base for environmental taxes through inter alia natural resource taxes, distance-based charges in the transport sector, fuel prices, and the taxation of deforestation, landfill, incineration, pesticides and fertilizers; stresses that the Member States should ensure a just transition and continue to fight actively against any new forms of poverty;
Amendment 178 #
Motion for a resolution
Paragraph 10 a (new)
Paragraph 10 a (new)
10 a. Highlights that digital goods are often mobile and intangible, and do not require the physical presence of the company in the digital sector; stresses that the current tax systems of the Member States do not fit the needs of the Digital Economy; calls for taking into consideration the principle that taxes are paid where profits are made, for all multinationals and digital corporations, when developing the new European tax system;
Amendment 181 #
Motion for a resolution
Paragraph 10 b (new)
Paragraph 10 b (new)
10 b. Stresses that a great amount of money is being lost due to tax fraud, tax evasion and tax optimisation schemes that make use of asymmetries in the tax system of different countries or regimes in order to reduce the amount of taxation; calls for improvements and measures to alleviate the effects of these practices and better investigate tax abuse;
Amendment 190 #
Motion for a resolution
Paragraph 11 a (new)
Paragraph 11 a (new)
11 a. Highlights the inconsistencies in capital gains taxation across Europe and the negative fiscal spill overs resulting from it; calls for greater harmonisation of capital gains taxation to avoid tax competition and inefficiencies;
Amendment 223 #
Motion for a resolution
Paragraph 15
Paragraph 15
15. Calls on the Commission to publish a roadmap and toolkit to guide Member States in reforming their tax systems post COVID-19; calls on the Commission to launchprepare a comprehensive evaluation report submitted to the European Parliament, to be followed by an action plan, on existing and important distortions in all tax areas that could severely impede Member States in reforming their tax systems;