14 Amendments of Sylvie GOULARD related to 2013/0000(INI)
Amendment 16 #
Motion for a resolution
Recital B
Recital B
B. whereas this loss of revenue raises the deficit and debt levels of Member States (MS), thereby reducing the funds available for fostering public investment, growth and employment, and whereas preventing this loss of revenue could make it possible to reduce tax rates overall;
Amendment 26 #
Motion for a resolution
Recital C a (new)
Recital C a (new)
Ca. whereas tax avoidance practices, which are facilitated by the increasing dematerialisation of the economy, lead to distortions of competition harmful to European undertakings and growth;
Amendment 54 #
Motion for a resolution
Paragraph 2
Paragraph 2
2. Urges Member States to follow up on their commitment, embrace the Commission’s Action Plan, fully implement the two recommendations, and complete the procedures for all pending legislative proposals regarding issues of tax fraud, tax avoidance and, tax havens; and tax evasion;
Amendment 76 #
Motion for a resolution
Paragraph 6
Paragraph 6
6. PropoStresses the introduction of requirements for unconditional cooperation with the EU on money laundering, tax fraud and tax avoidance issues for MS seeking financial assistance;at MS that have received1 or are seeking financial assistance have an obligation to implement measures designed to strengthen and improve their capacity to collect tax and tackle tax fraud and tax evasion in order to boost tax revenues; urges the Commission to extend this obligation to encompass measures to tackle money laundering as part of the forthcoming revision of the third anti-money laundering directive; 1 Regulation (EU) No …/2012 of the European Parliament and of the Council on the strengthening of economic and budgetary surveillance of Member States experiencing or threatened with serious difficulties with respect to their financial stability in the euro area.
Amendment 89 #
Motion for a resolution
Paragraph 7 a (new)
Paragraph 7 a (new)
7a. Calls on the Commission to step up its cooperation with the OECD, particularly in the context of the debate on aggressive tax planning and efforts to combat unintended double non-taxation;
Amendment 115 #
Motion for a resolution
Paragraph -12 (new)
Paragraph -12 (new)
-12. Urges the Commission to expressly include tax crimes among the main offences linked to money laundering, as envisaged in its Action Plan;
Amendment 126 #
Motion for a resolution
Paragraph 13
Paragraph 13
13. Calls on Member States to agree and implement a compulsoryCommon Consolidated Corporate Tax Base by moving gradually from an optional to a compulsory scheme as defined in the European Parliament legislative resolution of 19 April 2012 on the proposal for a Council directive on a Common Consolidated Corporate Tax Base (CCCTB);
Amendment 161 #
Motion for a resolution
Paragraph 18 a (new)
Paragraph 18 a (new)
18a. Points out that MS receiving financial assistance should make every effort to tackle tax fraud and tax evasion;
Amendment 162 #
Motion for a resolution
Paragraph 18 b (new)
Paragraph 18 b (new)
18b. Encourages the Commission to develop a European taxpayers' code setting out best practices for enhancing cooperation, trust and confidence between tax administrations and taxpayers, for ensuring greater transparency on the rights and obligations of taxpayers and encouraging a service-oriented approach;
Amendment 194 #
Motion for a resolution
Paragraph 26 a (new)
Paragraph 26 a (new)
26a. Encourages the Commission to regulate financial flows from Member States to third countries arranged for the purposes of tax avoidance and to create a balanced and competitive tax framework;
Amendment 197 #
Motion for a resolution
Paragraph 26 b (new)
Paragraph 26 b (new)
26b. Calls on the Commission to carry out an in-depth study into the difference, in the Member States, between legal and actual corporation tax rates in order to ensure that the debate on fiscal harmonisation is based on objective data;
Amendment 204 #
Motion for a resolution
Paragraph 27
Paragraph 27
27. CRecalls for a commthe definition on tax havens laid down in the regulation (EU approach towards tax havens) n° .../2012 on European Social Entrepreneurship Funds according to which is considered to be a tax haven a country that is listed as a Non- Cooperative Country and Territory by FATF and does not fully comply with the standards laid down in Article 26 of the OECD Model Tax Convention on Income and on Capital and ensures an effective exchange of information in tax matters, including any multilateral tax agreements; invites the Commission to update this definition and monitor its enforcement and to ensure consistency throughout all EU legislation;
Amendment 207 #
Motion for a resolution
Paragraph 28
Paragraph 28
Amendment 210 #
Motion for a resolution
Paragraph 29
Paragraph 29