12 Amendments of Emilie TURUNEN related to 2011/0058(CNS)
Amendment 31 #
Proposal for a directive
Recital 15
Recital 15
(15) Taxpayers should be allowed to carry losses forward indefinitelyfor five years, but no loss carry-back should be allowed. SinceLoss carry- forward of losses is intended to ensure that a taxpayer pays tax on its real income, there is no reason to place a time limit on carry forward. Loss carry back is relatively rare in the practice of the Member States, and leads to excessive complexity back is relatively rare in the practice of the Member States, and leads to excessive complexity. There should be no carry forward of losses incurred prior to the entry into force of this Directive.
Amendment 41 #
Proposal for a directive
Article 1
Article 1
This Directive establishes a system for a common base for the taxation of certain companies and groups of companies and, lays down rules relating to the calculation and use of that base and establishes a minimum aggregate corporate tax rate of 15 % by 2013, 20 % by 2015 and 25 % by 2017 for all Member States.
Amendment 44 #
Proposal for a directive
Article 2 – title
Article 2 – title
Amendment 49 #
Proposal for a directive
Article 4 – point 1
Article 4 – point 1
(1) ‘taxpayer’ means a company which shall or has opted to apply, the system provided for by this Directive;
Amendment 51 #
Proposal for a directive
Article 4 – point 3
Article 4 – point 3
(3) ‘non-taxpayer’ means a company which is ineligible to optnot obliged to apply or has not opted to apply the system provided for by this Directive;
Amendment 54 #
Proposal for a directive
Article 6 – paragraph -1 (new)
Article 6 – paragraph -1 (new)
-1. A company not subject to Recommendation 2003/361/EC to which this Directive applies which is resident for tax purposes in a Member State shall apply the system provided for by this Directive under the conditions provided for therein.
Amendment 56 #
Proposal for a directive
Article 6 – paragraph 1
Article 6 – paragraph 1
1. A company subject to Recommendation 2003/361/EC to which this Directive applies which is resident for tax purposes in a Member State may opt for the system provided for by this Directive under the conditions provided for therein.
Amendment 62 #
Proposal for a directive
Article 11 – paragraph 1 – point c
Article 11 – paragraph 1 – point c
Amendment 72 #
Proposal for a directive
Article 48
Article 48
Amendment 79 #
Proposal for a directive
Article 57 – paragraph 2 a (new)
Article 57 – paragraph 2 a (new)
2a. Consolidation shall not take into account the years before the entry into force of this directive. Losses incurred before the entry into force of this directive cannot be consolidated.
Amendment 81 #
Proposal for a directive
Article 57 a (new)
Article 57 a (new)
Article 57a Carry-forward of losses Losses cannot be carried forward more than 5 years
Amendment 86 #
Proposal for a directive
Article 73 – paragraph 1 – point a
Article 73 – paragraph 1 – point a
(a) a tax on profits, under the general regime in that third country, at a statutory corporate tax rate lower than 4100 % of the average statutory corporate tax rate applicable in the Member States;