BETA

5 Amendments of Gabriel MATO related to 2018/2121(INI)

Amendment 301 #
Motion for a resolution
Paragraph 34
34. Notes that the phenomenon of digitalisation has created a new situation in the market, whereby digital and digitalised companies are able to take advantage of local markets without having a physical, and therefore taxable, presence in that market, creating a non-level playing field and putting traditional companies at a disadvantage; notes that digital businesses models in the EU face a lower effective average tax burden thanpay on average less than half of the effective tax rate of companies with traditional business models31 ; _________________ 31 As evidenced in the impact assessment of 21 March 2018 accompanying the digital tax package (SWD(2018)0081), according to which on average, digitalised businesses face an effective tax rate of only 9.5 %, compared to 23.2 % for traditional business models.
2018/12/20
Committee: TAX3
Amendment 318 #
Motion for a resolution
Paragraph 35
35. Welcomes the digital tax package adopted by the Commission on 21 March 2018; calls on the Council to swiftly adopt these proposals, taking into account Parliament’s opinion on themadopted on the 13th of December 2018;
2018/12/20
Committee: TAX3
Amendment 330 #
Motion for a resolution
Paragraph 36
36. Understands that the so-called interim solution is not optimal; believes that it will help speed up the search for a better solution at global level, while levelling the playing field in local markets to some extent; Underlines the need for common Union approach in order to save guard the integrity of the digital single market;
2018/12/20
Committee: TAX3
Amendment 337 #
Motion for a resolution
Paragraph 36 a (new)
36a. Stresses that EU Member States need to adopt a long-term solution for the taxation of the digital economy in order to have the EU lead the debate at OECD and international level.
2018/12/20
Committee: TAX3
Amendment 534 #
Motion for a resolution
Paragraph 70 a (new)
70a. Notes the adoption by the European Parliament and the European Council on the Commission proposal for a General Reverse Charge Mechanism, proposal that will allow temporary derogations from normal VAT rules in order to better prevent mainly carousel fraud in those member states that are most severely affected by this type of fraud. However, the GRCM should by no means delay the swift implementation of a definite VAT system.
2018/12/20
Committee: TAX3