9 Amendments of Rolandas PAKSAS related to 2011/0058(CNS)
Amendment 25 #
Proposal for a directive
Recital 5
Recital 5
(5) Since differences in rates of taxation do not give rise to the same obstacles, the system (the Common Consolidated Corporate Tax Base (CCCTB)) need not affectMember States should be able to use their discretion of Member States regardingto set their national rate(s) of company taxation in order to ensure the competitiveness of certain Member States.
Amendment 45 #
Proposal for a directive
Article 2 – paragraph 1 – introductory part
Article 2 – paragraph 1 – introductory part
1. This Directive shall apply to companies established under the laws of a Member State where bothall three of the following conditions are met:
Amendment 46 #
Proposal for a directive
Article 2 – paragraph 1 – point b a (new)
Article 2 – paragraph 1 – point b a (new)
(ba) the company has the status of a partnership.
Amendment 63 #
Proposal for a directive
Article 12 – paragraph 1 a (new)
Article 12 – paragraph 1 a (new)
Deductible expenses shall also include recurrent costs arising from environmental protection and reduction of greenhouse gases.
Amendment 95 #
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 five 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 terminationmust comply with the system established by this Directive or definitively agree to be covered by the national law applicable to it. This provision shall apply to all companies falling within the scope of this Directive. 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 103 #
Proposal for a directive
Article 133
Article 133
The Commission shall, five years after the entry into force of this Directive, review its application and report 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. In addition, the report must without fail contain an analysis of the impact of the Directive on local and regional communities.
Amendment 105 #
Proposal for a directive
Article 3 – paragraph 2
Article 3 – paragraph 2
Amendment 230 #
Proposal for a directive
Article 59 – paragraph 3
Article 59 – paragraph 3
Amendment 231 #
Proposal for a directive
Article 59 – paragraph 4
Article 59 – paragraph 4