[ParlTrack]

Plenary speeches (1)

2016/11/22
Dossiers: 2015/2010(INL)

Amendments (3)

Lefteris CHRISTOFOROU, Eleni THEOCHAROUS, Georgios KYRTSOS, Manolis KEFALOGIANNIS, Takis HADJIGEORGIOU, Neoklis SYLIKIOTIS, Maria SPYRAKI, Theodoros ZAGORAKIS, Demetris PAPADAKIS

Motion for a resolution
Recital V – introductory part

V. whereas improved coordination alone will not solve fundamental problems arising from the fact that different rules regarding corporate taxation exist in different Member States; whereas part of the overall response to aggressive tax planning must involve the convergence of a limited number of national tax practices; whereas this can be achieved while still preserving the sovereignty of Member States in relation to other elements of their corporate tax systems; whereas, we should take into consideration the sovereign rights of Member States and the diversities on economic, commercial and corporate sectors in terms of affecting the growth, development and national income on which they depend on as well as the social cohesion within the Member State and the Union as such;

2015/10/13
Committee: ECON

Neoklis SYLIKIOTIS, Takis HADJIGEORGIOU, Costas MAVRIDES, Demetris PAPADAKIS

Motion for a resolution
Recital W a (new)

Wa. whereas this report does not aim to harmonise Member States' corporate tax rates and respects their sovereign rights to set their own taxation policy as well as their economic and social cohesion and stability;

2015/10/13
Committee: ECON

Costas MAVRIDES, Demetris PAPADAKIS, Lefteris CHRISTOFOROU, Neoklis SYLIKIOTIS, Takis HADJIGEORGIOU

Motion for a resolution
Annex – title 2 – subtitle 1

Recommendation B1. Introduction of a Common Corporate Tax Base The European Parliament calls on the European Commission to bring forward as soon as possible a legislative proposal for the introduction of a common corporate tax base: As a first step, by June 2016, a mandatory Common Corporate Tax Base (CCTB) in the Union, with an exemption for small- and medium-sized enterprises and companies with no cross-border activity, in order to have only one set of rules for companies operating in several Member States to calculate their taxable profits. As a second step, as soon as possible and certainly no later than the end of 2017, a mandatory CCCTB, taking into due consideration the range of different options (factoring in the costs, for example, of incorporating small and medium enterprises and companies with no cross-border activity); During the interim period between the introduction of mandatory CCTB and that of full CCCTB, a set of measures to reduce profit shifting (mainly via transfer pricing) including a Union anti-BEPS legislative proposal. These measures should include a temporary cross-border loss offset regime only if the Commission can guarantee that it will be transparent and will not create the possibility of misuse for aggressive tax planning. The Commission should consider to what extent it would be necessary to harmonise accounting principles in order to prepare the underlying accounting data to be used for CCCTB purposes.deleted

2015/10/13
Committee: ECON

Activities of Takis HADJIGEORGIOU related to 2015/2010(INL)

Plenary speeches (1)

Amendments (3)

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