Activities of Olle LUDVIGSSON related to 2013/2025(INI)
Plenary speeches (1)
Preparations for the European Council meeting (22 May 2013) - Fight against tax fraud, tax evasion and tax havens - Annual tax report: how to free the EU potential for economic growth (debate)
Shadow reports (1)
REPORT on the Annual Tax Report: how to free the EU potential for economic growth PDF (164 KB) DOC (91 KB)
Amendments (44)
Amendment 1 #
Motion for a resolution
Citation 7 a (new)
Citation 7 a (new)
- having regard to the Commission communication of 6 December 2012 on An Action Plan to strengthen the fight against tax fraud and tax evasion (COM(2012)0722),
Amendment 2 #
Motion for a resolution
Citation 7 b (new)
Citation 7 b (new)
- having regard to the Commission recommendation of 6 December 2012 on aggressive tax planning (C(2012)8806),
Amendment 3 #
Motion for a resolution
Citation 7 c (new)
Citation 7 c (new)
- having regard to the Commission recommendation of 6 December 2012 regarding measures intended to encourage third countries to apply minimum standards of good governance in tax matters (C(2012)8805),
Amendment 5 #
Motion for a resolution
Citation 12 a (new)
Citation 12 a (new)
- having regard to the OECD report on "Addressing Base Erosion and Profit Shifting"1,
Amendment 7 #
Motion for a resolution
Citation 17 a (new)
Citation 17 a (new)
- having regard to the final Statement of the G20 Meeting of Finance Ministers and Central Bank Governors in Moscow, 15-16 February 20132,
Amendment 8 #
Motion for a resolution
Recital A
Recital A
A. whereas the EU economies have a rather modest outlook for economic growth; 1 http://www.consilium.europa.eu/uedocs/cms_Data/docs/pressdata/en/ecofin/135430.pdf 2 http://www.g20.org/news/20130216/781212902.html– particularly given the weak focus in the current policy mix on investment, competitiveness, employment and fair and efficient taxation – have a negative outlook for economic growth and employment rates; Or. en
Amendment 14 #
Motion for a resolution
Recital B
Recital B
B. whereas since the outbreak of the recent debteconomic crisis, the structure of tax revenues has quite significantly changed in a number of Member States, and the related structural and cyclical effects of this modification are hard to distinguish;
Amendment 17 #
Motion for a resolution
Recital C
Recital C
C. whereas, because of the debteconomic crisis, the Member States are facing the difficult challenge of having to balance their budgets and promote economic growth at the same time;
Amendment 20 #
Motion for a resolution
Recital D
Recital D
D. whereas the debtfinancial crisis has led to a financial anbroad economic crisis and, at the same time, to the gradu, including a general slow-down of the EU economy;
Amendment 30 #
Motion for a resolution
Recital G
Recital G
G. whereas the need to restore the credibility of budgetary policy, and reduce the sovereign debt, makes it necessary to reducfind a proper balance between reducing some budget expenses, introduceing growth-friendly structural reforms and, at the same time, to increaseing some taxes, taking care to give priority to growth- oriented fiscal measures and to those taxes that are levied more on consumptionapital and environmentally harmful activities than on labour;
Amendment 34 #
Motion for a resolution
Recital G a (new)
Recital G a (new)
Ga. whereas active and well-calibrated policy development in the field of environmental taxation is a vital key to enhancing growth and to making growth prospects sustainable;
Amendment 37 #
Motion for a resolution
Recital G b (new)
Recital G b (new)
Gb. whereas there is a very substantial tax gap in Europe: an estimated EUR 1 trillion in public revenue is lost every year in the EU because of tax fraud and tax avoidance, representing a yearly cost of around EUR 2000 to every EU citizen;
Amendment 39 #
Motion for a resolution
Paragraph 1
Paragraph 1
1. Notes that taxation policy still remains a national competence and that the different tax systems of the Member States have therefore to be respected; notes that any change with regard to taxation policy, especially the transfer of competences in the area of taxation from the national to the Union level, requires a change in the Treaty, which in turn requires the unanimous agreement of all Member States;
Amendment 52 #
Motion for a resolution
Paragraph 4
Paragraph 4
4. Welcomes theNotes that fair and healthy competition between different tax systems that exists in the Single Market, as this competition boosts, accelerates and stimulates the European economies could have some positive effects on the European economies, if focused on facilitating compliance, improving predictability and reducing the administrative burden; underlines, on the other hand, that harmful tax competition has a very detrimental economic impact, opening up for aggressive tax planning, double non-taxation and unfair market conditions in general;
Amendment 57 #
Motion for a resolution
Paragraph 5
Paragraph 5
5. Notes that besides ensuring compliance with the sustainable fiscal policies, in order to achieve economic balance it is necessary to implement growth-conducive measures such as viable tax reductions; fighting tax fraud and evasion, countering aggressive tax planning, broadening tax bases, minimising tax- related cross-border obstacles in the single market and shifting taxation towards more growth-friendly fields;
Amendment 63 #
Motion for a resolution
Paragraph 6
Paragraph 6
6. Asks the Commission and the Member States to cooperate further in order to ensure thefull transparency of tax policy for both citizens and enterprises, and to reduce further; calls on Member States to decisively reduce all legal gaps and uncertainties that may create possibilities for tax evasion and tax fraud;
Amendment 72 #
Motion for a resolution
Paragraph 8
Paragraph 8
8. Emphasises that a reliable tax environment is an important prerequisite for investment, growth and job creation; recommends, therefore, that Member States proceed carefully when altering existing taxes and introducing new taxes, ensuring that they areis is done in a growth- friendly way and that individuals and the business sector hasve sufficient time to prepare itself before the new fiscal measures enter into force;
Amendment 74 #
Motion for a resolution
Paragraph 8 a (new)
Paragraph 8 a (new)
8a. Underlines the importance of not creating tax structures that exacerbate social inequalities; stresses that large inequalities are not only unacceptable per se, but could also have detrimental consequences for economic growth;
Amendment 76 #
Motion for a resolution
Paragraph 8 b (new)
Paragraph 8 b (new)
8b. Is concerned about the effects that the general shift in many Member States towards more extensively taxing consumption could have on social inequalities; stresses that since such taxes often have the strongest impact on low- income households, the troublesome result could be that these households are forced to take a larger share of the overall tax burden; calls on Member States to be attentive to this potential problem, to consider appropriate compensatory measures and to carefully study the negative implications of eroding the progressivity of the tax system as a whole;
Amendment 78 #
Motion for a resolution
Subheading 2
Subheading 2
Identifying hidden resources that could contribute tostrategies for enhancing economic growth through taxation policy
Amendment 82 #
Motion for a resolution
Paragraph 9
Paragraph 9
9. Notes that economic growth is basically generated by three factors: labour, capital and technological progress, and that taxation policy should be adjustedpay careful attention to these factors in the short, medium and long term;
Amendment 86 #
Motion for a resolution
Paragraph 10
Paragraph 10
10. Notes that taxation policy cshould operate in a new way based on a two-step model, designed with the aim of boosting the economy and creating new demands in the long term, whereby the first step would consist of tax reductions onbe designed with the aim of boosting the economy, inter alia by building tax structures that facilitate export- oriented activities, and the second step of tax adjustments that stimulate job creation;
Amendment 91 #
Motion for a resolution
Paragraph 12
Paragraph 12
12. Notes that reducing taxes on research and development has benefits in the long termwould most likely have benefits in the long term, in particular if part of a balanced overall taxation strategy;
Amendment 96 #
Motion for a resolution
Paragraph 14
Paragraph 14
14. Recalls that tax cuts should be based on a solid and carefully planned fiscal policy, where the sustainability of public finances is in no way put in danger, and accompanied by measures aimed at increasing growth and employment;
Amendment 99 #
Motion for a resolution
Paragraph 15
Paragraph 15
15. Notes that is a need to create a so- called intelligent and coordinatedt could be interesting, on the basis of a thorough analysis, to create an EU- wide ‘system, possibly called a 'tax- snake’ system', which rather than, harmonising the different national tax systems coordinates them in a way that takes accounttructures would facilitate coordination between them by continuously and transparently keeping track of the cuts and increases made within each systemtructure;
Amendment 107 #
Motion for a resolution
Paragraph 16 a (new)
Paragraph 16 a (new)
16a. Stresses that environmental taxes, in addition to generating revenues, should be consistently and dynamically used for internalising environmentally harmful externalities and for keeping economic developments on a sustainable path;
Amendment 108 #
Motion for a resolution
Paragraph 16 b (new)
Paragraph 16 b (new)
16b. Underlines, in line with solid Commission observations, that environmental taxes are among the most growth-friendly in relative terms and that shifts towards this field of taxation would therefore be beneficial to growth;
Amendment 109 #
Motion for a resolution
Paragraph 16 c (new)
Paragraph 16 c (new)
16c. Calls on Member States to pay close attention to the Commission's recommendations about raising environmental taxes and about strengthening the specific tax arrangements in this field;
Amendment 110 #
Motion for a resolution
Paragraph 16 d (new)
Paragraph 16 d (new)
16d. Emphasizes that an update of the 2003 Energy Taxation Directive is long overdue; calls, therefore, on Member States to reach agreement on a solid revision of this Directive before the end of this year;
Amendment 111 #
Motion for a resolution
Paragraph 16 e (new)
Paragraph 16 e (new)
16e. Notes that the enhanced cooperation on the Financial Transaction Tax (FTT), to be implemented in 11 Member States together representing 2/3 of EU GDP, is a major step forward in the coordination of taxation policy in Europe;
Amendment 112 #
Motion for a resolution
Paragraph 16 f (new)
Paragraph 16 f (new)
16f. Notes that if revenues are smartly recycled back into the economy, the FTT could, according to the Commission's calculations, have a positive impact on GDP of 0,2%;
Amendment 113 #
Motion for a resolution
Subheading 3
Subheading 3
Amendment 114 #
Motion for a resolution
Paragraph -17 (new)
Paragraph -17 (new)
-17. Underlines that stepping up the fight against tax fraud and evasion is a vital key to promoting sustainable growth in the EU; stresses that reduced levels of fraud and evasion would strengthen the growth potential in the economy by making public finances healthier and by making enterprises compete on an honest and level playing field;
Amendment 115 #
Motion for a resolution
Paragraph -17 a (new)
Paragraph -17 a (new)
-17a. Calls on Member States to commit to a bold but realistic target of halving the tax gap in the EU by 2020; notes that such a target could be integrated into the European Semester;
Amendment 116 #
Motion for a resolution
Paragraph -17 b (new)
Paragraph -17 b (new)
-17b. Welcomes the Commission's Action Plan against tax fraud and evasion and its complementary recommendations urging Member States to take determined and coordinated action against aggressive tax planning and tax havens; calls on Member States to strongly endorse the Action Plan, to fully implement the two recommendations and to quickly finalise the procedures on all pending legislative proposals in these areas;
Amendment 117 #
Motion for a resolution
Paragraph -17 c (new)
Paragraph -17 c (new)
-17c. Urges Member States, following the positive report from the European Parliament, to without delay adopt and implement the Commission's proposal for a Quick Reaction Mechanism against VAT fraud;
Amendment 118 #
Motion for a resolution
Paragraph -17 d (new)
Paragraph -17 d (new)
-17d. Calls on Member States to conclude the process of upgrading and extending the scope of the Savings Taxation Directive in order to ensure fair and proper taxation in this field and to end banking secrecy;
Amendment 119 #
Motion for a resolution
Paragraph -17 e (new)
Paragraph -17 e (new)
-17e. Welcomes, in the field of corporate taxation, the intensified international work aimed at addressing base erosion and profit shifting; finds the OECD report on this theme to be a crucial contribution and looks forward to the follow-up action plan to be presented this summer; expects the G 20 finance ministers, after having endorsed the report at their recent meeting in Moscow, to take bold and collective action on the basis of that action plan;
Amendment 120 #
Motion for a resolution
Paragraph -17 f (new)
Paragraph -17 f (new)
-17f. Calls for a common EU approach towards tax havens;
Amendment 122 #
Motion for a resolution
Paragraph 17
Paragraph 17
17. Emphasises that in countries where labour costs are high relative to productivity, and where the creation of jobs is therefore hindered, possible taxation measures to reduce these costs orcould be examined, while making determined efforts aimed at increaseing productivity could be examined;
Amendment 125 #
Motion for a resolution
Paragraph 17 a (new)
Paragraph 17 a (new)
17a. Stresses, in this context, that the roles of social partners, as well as national practices and institutions for wage formation, should always be fully respected;
Amendment 128 #
Motion for a resolution
Paragraph 18
Paragraph 18
18. Welcomes the Commission's initiative regarding the elaboration of a single guide for the calculation of corporate taxes; calls on Member States to agree on and start implementing the Common Consolidated Corporate Tax Base as a matter of priority;
Amendment 130 #
Motion for a resolution
Paragraph 18 a (new)
Paragraph 18 a (new)
18a. Underlines that there is a substantial growth potential in reducing and removing tax-related impediments to cross-border activities in the single market; stresses that the revision of the VAT Directive, the work on the Common Consolidated Corporate Tax Base and the development of administrative cooperation in the area of taxation are crucial factors in making full use of that potential;
Amendment 136 #
Motion for a resolution
Paragraph 19 a (new)
Paragraph 19 a (new)
19a. Is concerned by the tendency in a number of Member States to cut staff and other resources at tax authorities and similar bodies; stresses that this could weaken the ability to provide fair and efficient service to enterprises and individuals and to counter tax fraud and evasion;