Activities of Eider GARDIAZABAL RUBIAL related to 2018/0136(COD)
Reports (1)
RECOMMENDATION FOR SECOND READING on the Council position at first reading with a view to the adoption of a regulation of the European Parliament and of the Council on a general regime of conditionality for the protection of the Union budget
Amendments (10)
Amendment 79 #
Proposal for a regulation
Recital 8 a (new)
Recital 8 a (new)
(8a) Social and fiscal dumping harm fair competition and endanger the financial interests of the Union. Therefore it needs to be prevented by the Member States.
Amendment 80 #
Proposal for a regulation
Recital 8 b (new)
Recital 8 b (new)
(8b) Lack of transparency, arbitrary discrimination, distortion of competition and an uneven playing field within and outside the internal market, impact on the integrity of the single market and on the fairness, stability and legitimacy of the tax system, increased economic inequalities, unfair competition between states, social dissatisfaction, mistrust and democratic deficit are some of the negative effects of harmful tax practices.
Amendment 87 #
Proposal for a regulation
Recital 11 a (new)
Recital 11 a (new)
(11a) The scale of tax evasion and avoidance is estimated by the Commission to be up to EUR 1 trillion a year. The negative impacts of such practices on the Member States' and Union's budgets and on citizens are evident and could undermine trust in democracy.
Amendment 89 #
Proposal for a regulation
Recital 11 b (new)
Recital 11 b (new)
(11b) Member States must comply with European competition law and ensure that tax legislation is compatible with the principles of the internal market and does not create distortion of competition.
Amendment 90 #
Proposal for a regulation
Recital 11 c (new)
Recital 11 c (new)
(11c) Corporate tax avoidance has a direct impact on national and EU budgets and on the breakdown of the tax effort between categories of tax payers as well as between economic factors.
Amendment 91 #
Proposal for a regulation
Recital 11 d (new)
Recital 11 d (new)
(11d) Member States should fully apply the principle of sincere cooperation in matters of tax competition.
Amendment 92 #
Proposal for a regulation
Recital 11 e (new)
Recital 11 e (new)
(11e) The Commission as guardian of the Treaties should ensure that EU law and the principle of sincere cooperation between Member States are fully complied with.
Amendment 93 #
Proposal for a regulation
Recital 11 f (new)
Recital 11 f (new)
(11f) Assessing and monitoring Member States' tax policies at Union level would ensure that no new harmful tax measures are implemented in Member States. Monitoring compliance of Member States, their jurisdictions, regions or other administrative structures with the common Union list of non-cooperative jurisdictions would safeguard the single market and ensure its proper and coherent functioning.
Amendment 128 #
Proposal for a regulation
Article 2 – paragraph 1 – point b
Article 2 – paragraph 1 – point b
(b) 'generalised deficiency as regards the rule of law' means a widespread or recurrent practice or omission, or measure by public authorities which affects the rule of lawvalues of the respect for human dignity, freedom, democracy, equality, the rule of law and respect of human rights, including the rights of persons belonging to minorities, values that are common to Member States in a society in which pluralism, non-discrimination, tolerance, justice, solidarity and equality between women and men prevail;
Amendment 147 #
Proposal for a regulation
Article 3 – paragraph 1 – point e a (new)
Article 3 – paragraph 1 – point e a (new)
(ea) the prevention and sanctioning of tax evasion and tax competition and the proper functioning of authorities contributing to administrative cooperation in tax matters;