2013/2025(INI) | [ParlTrack]

Motion for a resolution
Citation 7 a (new)

- having regard to the Commission communication of 6 December 2012 on An Action Plan to strengthen the fight against tax fraud and tax evasion (COM(2012)0722),

Amendment 10 #

Motion for a resolution
Recital A

A. whereas the EU economies have a rather modest outlook for economic growth in the near future;

Amendment 100 #

Motion for a resolution
Paragraph 15

15. Notes that ~~is a need to create a so- called~~a first step towards harmonisation would be an intelligent and coordinated EU-wide ‘'tax-snake’' system, which ~~rather than, harmonising the different~~would coordinate national tax systems ~~coordinates them~~ in a way that takes account of the cuts and increases made within each system;

Amendment 101 #

Motion for a resolution
Paragraph 15

15. Notes that ~~is a need to create a so- called intelligent and coordinated EU- wide ‘tax-snake’ system, which rath~~there is a need in the long term t~~han,~~o harmonis~~ing~~e the different national tax systems ~~coordinates them in a way that takes account of the cuts and increases made within each system~~in order to counter tax avoidance and aggressive tax planning;

Amendment 102 #

Motion for a resolution
Paragraph 15

15. ~~Notes that is a~~Considers that there is need to create a so- called intelligent and coordinated EU- wide ‘'tax-snake’' system, which rather than, harmonising the different national tax systems coordinates them in a way that takes account of the cuts and increases made within each system;

Amendment 103 #

Motion for a resolution
Paragraph 16

16. Notes that for the functioning of such a system, the framework of the European Semester would be adequate, since – in tandem with other specific macroeconomic measures – it could ~~keep good record of~~record and coordinate the various tax policies of the different Member States, taking fully into account the basic economic background, fundamentals and future perspectives of the Member States concerned; in light of this, encourages the Commission and the Member States to enhance the use of the European semester by integrating the EU tax gap strategy into the annual national stability and growth programmes and national reform programmes;

Amendment 104 #

Motion for a resolution
Paragraph 16

Amendment 105 #

Motion for a resolution
Paragraph 16

16. Notes that for the functioning of such a system, ~~the framework of the~~an adjusted European Semester framework would be adequate, since – in tandem with other specific macroeconomic measures – it could keep good record of the various tax policies of the different Member States, taking fully into account the basic economic background, fundamentals and future perspectives of the Member States concerned;

Amendment 106 #

Motion for a resolution
Paragraph 16

16. Notes that for the functioning of such a system, the framework of the European Semester would be a~~dequate~~ good basis, since – in tandem with other specific macroeconomic measures – it could keep good record of the various tax policies of the different Member States, taking fully into account the basic economic background, fundamentals and future perspectives of the Member States concerned and common European objectives;

Amendment 107 #

Motion for a resolution
Paragraph 16 a (new)

16a. Stresses that environmental taxes, in addition to generating revenues, should be consistently and dynamically used for internalising environmentally harmful externalities and for keeping economic developments on a sustainable path;

Amendment 108 #

Motion for a resolution
Paragraph 16 b (new)

16b. Underlines, in line with solid Commission observations, that environmental taxes are among the most growth-friendly in relative terms and that shifts towards this field of taxation would therefore be beneficial to growth;

Amendment 109 #

Motion for a resolution
Paragraph 16 c (new)

16c. Calls on Member States to pay close attention to the Commission's recommendations about raising environmental taxes and about strengthening the specific tax arrangements in this field;

Amendment 11 #

Motion for a resolution
Recital A a (new)

Aa. whereas the Euro area as a whole is experiencing a double-dip recession caused by excessive debt and the financial crisis;

Amendment 110 #

Motion for a resolution
Paragraph 16 d (new)

16d. Emphasizes that an update of the 2003 Energy Taxation Directive is long overdue; calls, therefore, on Member States to reach agreement on a solid revision of this Directive before the end of this year;

Amendment 111 #

Motion for a resolution
Paragraph 16 e (new)

16e. Notes that the enhanced cooperation on the Financial Transaction Tax (FTT), to be implemented in 11 Member States together representing 2/3 of EU GDP, is a major step forward in the coordination of taxation policy in Europe;

Amendment 112 #

Motion for a resolution
Paragraph 16 f (new)

16f. Notes that if revenues are smartly recycled back into the economy, the FTT could, according to the Commission's calculations, have a positive impact on GDP of 0,2%;

Amendment 113 #

Motion for a resolution
Subheading 3

~~Abolishing double~~Fighting tax fraud and evasion and abolishing double taxation, double non- taxation and discriminatory measures against EU enterprises

Amendment 114 #

Motion for a resolution
Paragraph -17 (new)

-17. Underlines that stepping up the fight against tax fraud and evasion is a vital key to promoting sustainable growth in the EU; stresses that reduced levels of fraud and evasion would strengthen the growth potential in the economy by making public finances healthier and by making enterprises compete on an honest and level playing field;

Amendment 115 #

Motion for a resolution
Paragraph -17 a (new)

-17a. Calls on Member States to commit to a bold but realistic target of halving the tax gap in the EU by 2020; notes that such a target could be integrated into the European Semester;

Amendment 116 #

Motion for a resolution
Paragraph -17 b (new)

-17b. Welcomes the Commission's Action Plan against tax fraud and evasion and its complementary recommendations urging Member States to take determined and coordinated action against aggressive tax planning and tax havens; calls on Member States to strongly endorse the Action Plan, to fully implement the two recommendations and to quickly finalise the procedures on all pending legislative proposals in these areas;

Amendment 117 #

Motion for a resolution
Paragraph -17 c (new)

-17c. Urges Member States, following the positive report from the European Parliament, to without delay adopt and implement the Commission's proposal for a Quick Reaction Mechanism against VAT fraud;

Amendment 118 #

Motion for a resolution
Paragraph -17 d (new)

-17d. Calls on Member States to conclude the process of upgrading and extending the scope of the Savings Taxation Directive in order to ensure fair and proper taxation in this field and to end banking secrecy;

Amendment 119 #

Motion for a resolution
Paragraph -17 e (new)

-17e. Welcomes, in the field of corporate taxation, the intensified international work aimed at addressing base erosion and profit shifting; finds the OECD report on this theme to be a crucial contribution and looks forward to the follow-up action plan to be presented this summer; expects the G 20 finance ministers, after having endorsed the report at their recent meeting in Moscow, to take bold and collective action on the basis of that action plan;

Amendment 12 #

Motion for a resolution
Recital A a (new)

Aa. whereas the European Union working method is based on subsidiarity and multilevel governance between the EU, the Member States and its regions and local authorities;

Amendment 120 #

Motion for a resolution
Paragraph -17 f (new)

-17f. Calls for a common EU approach towards tax havens;

Amendment 121 #

Motion for a resolution
Paragraph 17

Amendment 122 #

Motion for a resolution
Paragraph 17

17. Emphasises that in countries where labour costs are high relative to productivity, and where the creation of jobs is therefore hindered, possible taxation measures to reduce these costs orcould be examined, while making determined efforts aimed at increaseing productivity ~~could be examined~~;

Amendment 123 #

Motion for a resolution
Paragraph 17

17. Emphasises that in countries where labour costs are high relative to productivity, and where the creation of jobs is therefore hindered, possible measures to reduce these costs or increase productivity could be examined; invites in this regard both Member States and the Commission to cooperate on selected pilot projects to reduce the costs of vital economic inputs such as energy;

Amendment 124 #

Motion for a resolution
Paragraph 17

17. Emphasises that in countries where labour costs are high relative to productivity, and where the creation of jobs is therefore hindered, possible measures to reduce these costs or increase productivity could be examined; tax reforms have to promote labour market participation in order to increase labour supply and promote inclusiveness, and thus contribute to increased productivity;

Amendment 125 #

Motion for a resolution
Paragraph 17 a (new)

17a. Stresses, in this context, that the roles of social partners, as well as national practices and institutions for wage formation, should always be fully respected;

Amendment 126 #

Motion for a resolution
Paragraph 18

18. ~~Welcomes the Commission's initiative regarding the elaboration of a single guide for the calculation of corporate taxes~~Recalls the EP position on the need to introduce a mandatory common corporate consolidated tax base (CCCTB), and asks Council to improve the Commission proposal to this end;

Amendment 127 #

Motion for a resolution
Paragraph 18

18. ~~Welcom~~Notes the Commission's initiative regarding the elaboration of a single guide for the calculation of corporate taxes and insists on the need to respect Member States sovereign right to decide on their respective tax rates;

Amendment 128 #

Motion for a resolution
Paragraph 18

18. Welcomes the Commission's initiative regarding the elaboration of a single guide for the calculation of corporate taxes; calls on Member States to agree on and start implementing the Common Consolidated Corporate Tax Base as a matter of priority;

Amendment 129 #

Motion for a resolution
Paragraph 18 a (new)

18a. Calls on Member States to agree and implement a compulsory Common Consolidated Corporate Tax Base;

Amendment 13 #

Motion for a resolution
Recital B

B. whereas since the outbreak of the recent debt crisis, the structure of tax revenues has significantly changed, and the related structural and cyclical effects of this modification are hard to distinguish;deleted

Amendment 130 #

Motion for a resolution
Paragraph 18 a (new)

18a. Underlines that there is a substantial growth potential in reducing and removing tax-related impediments to cross-border activities in the single market; stresses that the revision of the VAT Directive, the work on the Common Consolidated Corporate Tax Base and the development of administrative cooperation in the area of taxation are crucial factors in making full use of that potential;

Amendment 131 #

Motion for a resolution
Paragraph 18 b (new)

18b. Urges the Commission to introduce country-by-country reporting for cross border companies in all sectors, requiring disclosure of information on the trading of a group as a whole in order to monitor respect for proper transfer pricing rules;

Amendment 132 #

Motion for a resolution
Paragraph 18 c (new)

18c. Calls on the Commission to take immediate action with regard to strengthening transparency and regulation in respect of company registries and registers of trusts and foundations;

Amendment 133 #

Motion for a resolution
Paragraph 19

19. Calls on the Member States to give their full support to the Commission initiatives, in collaboration with national tax authorities, aimed at suppressing taxation and other fiscal obstacles related to cross-border activities in order to improve further coordination and cooperation in this field; encourages the Member States to continue and upgrade, under Fiscalis programme, the simultaneous controls to find and fight cross-border tax fraud as well as facilitate presence of foreign officials in the offices of tax administrations and during administrative enquiries; highlights the importance of regular knowledge- exchange between tax administrations when dealing with aggressive tax planning schemes used by multinational companies;

Amendment 134 #

Motion for a resolution
Paragraph 19

Amendment 135 #

Motion for a resolution
Paragraph 19 a (new)

19a. Urges Member States to swiftly implement the Commission's proposal for the introduction of a General Anti-Abuse Rule to counteract aggressive tax planning practices, and include a clause in their Double Taxation Conventions to prevent occurrences of double non- taxation; encourages Member States to ignore any tax benefits arising from artificial arrangements or those lacking commercial substance;

Amendment 136 #

Motion for a resolution
Paragraph 19 a (new)

19a. Is concerned by the tendency in a number of Member States to cut staff and other resources at tax authorities and similar bodies; stresses that this could weaken the ability to provide fair and efficient service to enterprises and individuals and to counter tax fraud and evasion;

Amendment 137 #

Motion for a resolution
Paragraph 19 a (new)

19a. Calls Member States to be very careful on obliging enterprises to pay corporate taxes and VAT in an anticipated way, late devolution of part of these taxes creates distortions in theirs accounts and can create liquidity problems and even closure.

Amendment 138 #

Motion for a resolution
Paragraph 19 b (new)

19b. Calls on Member States to remove all obstacles in national law that hinder cooperation and exchanges of tax information with the EU institutions, while also ensuring effective protection of taxpayers' data;

Amendment 139 #

Motion for a resolution
Paragraph 20

~~20. Calls on the Member States to improve substantially their tax collection capacity, thereby generating additional resources to promote growth and jobs as laid down in EU 2020;~~deleted

Amendment 14 #

Motion for a resolution
Recital B

B. whereas since the outbreak of the recent ~~debt~~economic crisis, the structure of tax revenues has quite significantly changed in a number of Member States, and the related structural and cyclical effects of this modification are hard to distinguish;

Amendment 140 #

Motion for a resolution
Paragraph 20

20. Calls on the Member States to improve substantially their tax collection capacity, thereby generating additional resources to promote growth and jobs as laid down in EU 2020; in light of this, urges Member States to allocate adequate financial and human resources to their national tax administrations and tax audit staff;

Amendment 141 #

Motion for a resolution
Paragraph 20

20. Calls on the Member States to improve substantially their tax collection capacity, thereby generating additional resources to promote growth and jobs as laid down in EU 2020; moreover Member States would in this way contribute to the future elaboration of a European taxpayer's code based on good national practices;

Amendment 142 #

Motion for a resolution
Paragraph 20

20. Calls on the Member States to improve substantially their tax collection capacity, thereby generating additional resources to promote growth and jobs as laid down in EU 2020; it is important to consider that efficiency in tax administration can reduce the amount of an economy's resources that have to be devoted to revenue collection.

Amendment 143 #

Motion for a resolution
Paragraph 20 a (new)

20a. Stresses that the transparency of taxation and the improvement of the situation in the field of tax evasion are inevitable, as the several billion EUR deficits deriving from them still threaten government incomes, and the non appropriate action in this field only further strengthens black economy and further weakens Europe's competitiveness;

Amendment 144 #

Motion for a resolution
Paragraph 20 b (new)

20b. Calls on the Member States to adopt the Savings directive, which would make it possible to eliminate tax loopholes as such;

Amendment 145 #

Motion for a resolution
Paragraph 20 c (new)

20c. Calls on the Member States to improve their administrative cooperation in the area of direct taxation;

Amendment 146 #

Motion for a resolution
Paragraph 20 d (new)

20d. Calls on the Commission to identify the areas where the EU regulation and the member state administrative cooperation could be improved in order to reduce tax fraud, including the appropriate use of the FISCALIS and CUSTOMS programs;

Amendment 147 #

Motion for a resolution
Paragraph 20 e (new)

20e. Calls on the Member States - according to the Commission Action Plan to strengthen the fight against tax fraud and tax evasion-, to take part in the widest possible circle in the EU VAT forum;

Amendment 148 #

Motion for a resolution
Paragraph 20 f (new)

20f. Calls on the Commission to put in place on short notice an appropriate monitoring and scoreboard system, which could control the accomplishment of the actions detailed in the 2012 Commission Action Plan to strengthen the fight against tax fraud and tax evasion;

Amendment 149 #

Motion for a resolution
Paragraph 20 g (new)

20g. Recalls on the Commission to provide more budgetary resources and staff to DG TAXUD to help it develop EU policies and proposals concerning double non-taxation, tax evasion and fraud;

Amendment 15 #

Motion for a resolution
Recital B a (new)

Ba. whereas some countries like Ireland and Spain have seen their revenue coming from the housing industry greatly falling as a result of the end of its bubble, and they need a change in their taxing distribution or its public expenditure;

Amendment 16 #

Motion for a resolution
Recital C

C. whereas, because of the debt crisis, the Member States are facing the difficult challenge of having to balance their budgets and promote economic growth and job creation at the same time;

Amendment 17 #

Motion for a resolution
Recital C

C. whereas, because of the ~~debt~~economic crisis, the Member States are facing the difficult challenge of having to balance their budgets and promote economic growth at the same time;

Amendment 18 #

Motion for a resolution
Recital C

C. whereas, because of the ~~debt~~financial crisis, the Member States are facing the difficult challenge of having to balance their budgets and promote economic growth at the same time;

Amendment 19 #

Motion for a resolution
Recital D

D. whereas the ~~debt crisis has led to a financial and economic crisis and, at the same time, to the gradual slow-down of the EU economy~~international financial crisis exacerbated the levels of debt and deficit in most Member States and led to an EU-wide economic and social crisis that continues to harm the potential for economic growth in the EU;

Amendment 2 #

Motion for a resolution
Citation 7 b (new)

- having regard to the Commission recommendation of 6 December 2012 on aggressive tax planning (C(2012)8806),

Amendment 20 #

Motion for a resolution
Recital D

D. whereas the ~~debt~~financial crisis has led to a ~~financial an~~broad economic crisis ~~and, at the same time, to the gradu~~, including a general slow-down of the EU economy;

Amendment 21 #

Motion for a resolution
Recital D

D. whereas the ~~debt crisis has led to a financial and economic~~financial and economic crisis has led to a debt crisis and, at the same time, to ~~the gradual slow-down~~severe weakening of the EU economy;

Amendment 22 #

Motion for a resolution
Recital E a (new)

Ea. whereas tax systems in the EU shall be oriented to be business friendly in order to enhance their capacity to create growth and jobs;

Amendment 23 #

Motion for a resolution
Recital E b (new)

Eb. whereas in an environment of slow growth and recession, late devolution of anticipated tax payments create additional liquidity problems for corporations;

Amendment 24 #

Motion for a resolution
Recital F

F. whereas the impact of the crisis can be ~~diminished with a tax policy that is compatible with~~either aggravated or diminished with the choice of a particular tax policy, which raises question about the availability of resources to fulfil the aims of the EU 2020 strategy;

Amendment 25 #

Motion for a resolution
Recital F

F. whereas the impact of the crisis can be diminished with a tax policy that is compatible with the aims of the EU 2020 strategy and this should be a priority;

Amendment 26 #

Motion for a resolution
Recital F a (new)

Fa. whereas a smart taxation policy is key to internalising environmental externalities;

Amendment 27 #

Motion for a resolution
Recital F a (new)

Fa. whereas tax evasion and avoidance deprive Member States of 1 trillion Euros of taxes;

Amendment 28 #

Motion for a resolution
Recital F b (new)

Fb. whereas some academic studies show that precisely those Member States more affected by the debt crisis and with more difficulties to have a balanced budget inside the eurozone are those that have a bigger share of grey economy;

Amendment 29 #

Motion for a resolution
Recital G

G. whereas the need to restore the credibility of budgetary policyies, and reduce the sovereign debts, makes it necessary to ~~reduc~~efficiently use budget expenses, ~~introduce~~swiftly implement structural reforms and, at the same time, ~~to increase some taxes, taking care to~~gear available resources to productive economic sectors while giveing priority to growth-oriented fiscal measures and where appropriate to those taxes that are levied more on consumption than on labour;

Amendment 3 #

Motion for a resolution
Citation 7 c (new)

- having regard to the Commission recommendation of 6 December 2012 regarding measures intended to encourage third countries to apply minimum standards of good governance in tax matters (C(2012)8805),

Amendment 30 #

Motion for a resolution
Recital G

G. whereas the need to restore the credibility of budgetary policy, and reduce the sovereign debt, makes it necessary to ~~reduc~~find a proper balance between reducing some budget expenses, introduceing growth-friendly structural reforms and, at the same time, to increaseing some taxes, taking care to give priority to growth- oriented fiscal measures and to those taxes that are levied more on c~~onsumption~~apital and environmentally harmful activities than on labour;

Amendment 31 #

Motion for a resolution
Recital G

G. whereas the need to restore the credibility of budgetary policy, and reduce the sovereign debt, makes it necessary to reduce budget expenses, introduce structural reforms and, at the same time, to increase budget receipts, and thus some taxes, taking care to give priority to growth-oriented fiscal measures and to those taxes that are ~~levied more on consumption than on labour~~progressive in structure and are levied more on income and assets;

Amendment 32 #

Motion for a resolution
Recital G

G. whereas the need to restore the credibility of budgetary policy, and reduce the sovereign debt, makes it necessary to reduce budget expenses, introduce structural reforms and, at the same time, ~~to increase some taxe~~introduce smart and fair tax reforms, taking care to give priority to growth- oriented fiscal measures and to those taxes that are levied more on consumption than on labour and to effective methods of tax collection;

Amendment 33 #

Motion for a resolution
Recital G a (new)

Ga. whereas the contributing capacity of taxpayers is almost exhausted in several Member States; whereas the European shadow economy represents an estimated 22.1 % of total economic activity and a scandalous estimated EUR one trillion is lost to tax fraud and tax avoidance every year in the EU;

Amendment 34 #

Motion for a resolution
Recital G a (new)

Ga. whereas active and well-calibrated policy development in the field of environmental taxation is a vital key to enhancing growth and to making growth prospects sustainable;

Amendment 35 #

Motion for a resolution
Recital G a (new)

Ga. whereas fiscal federalism may be a good tool in order to achieve self- responsibility in the tax management at regional level and so entails higher economic efficiency;

Amendment 36 #

Motion for a resolution
Recital G b (new)

Gb. whereas the loss of tax revenue due to tax fraud and tax avoidance raises the deficit and debt levels of Member States, thereby reducing the funds available for fostering public investment, growth and employment, representing a danger for the safeguarding of the EU social model based on quality public services, threatening the proper functioning of the Single Market and acting as a dent to the efficiency and fairness of tax systems within the EU;

Amendment 37 #

Motion for a resolution
Recital G b (new)

Gb. whereas there is a very substantial tax gap in Europe: an estimated EUR 1 trillion in public revenue is lost every year in the EU because of tax fraud and tax avoidance, representing a yearly cost of around EUR 2000 to every EU citizen;

Amendment 38 #

Motion for a resolution
Paragraph 1

1. ~~Note~~Regrets that taxation policy still remains a national competence and that the different tax systems of the Member States have therefore to ~~be respected~~taken account of; notes that any change with regard to taxation policy, especially the transfer of competences from the national to the Union level, requires a change in the Treaty, which requires the unanimous agreement of all Member States. Deems it indispensible to seek such treaty change with view to completing the single market;

Amendment 39 #

Motion for a resolution
Paragraph 1

1. Notes that taxation policy still remains a national competence and that the different tax systems of the Member States have therefore to be respected; notes that ~~any change with regard to taxation policy, especially~~ the transfer of competences in the area of taxation from the national to the Union level, requires a change in the Treaty, which in turn requires the unanimous agreement of all Member States;

Amendment 4 #

Derk Jan EPPINK

Motion for a resolution
Citation 10 a (new)

- having regard to its report on public finances in EMU - 2011 and 2012 (A7- 0425/2012),

Amendment 40 #

Motion for a resolution
Paragraph 1

1. Notes that taxation policy still remains a national competence and that the different tax systems of the Member States have therefore to be respected; notes that any change with regard to taxation policy, especially the transfer of competences from the national to the Union level, requires a change in the Treaty, which requires the unanimous agreement of all Member States; notes, however, that this does not exclude the effective coordination of tax arrangements and growth targets at European level;

Amendment 41 #

Motion for a resolution
Paragraph 1 a (new)

1a. Notes that all EU legislation shall take duly into account when being drafted the existence not only of national tax regimes but regional too in some parts of Europe;

Amendment 42 #

Motion for a resolution
Paragraph 1 a (new)

1a. Points out, however, that a coordinated European floor rate for the taxation of profits, income and assets constitutes no impediment in this regard;

Amendment 43 #

Motion for a resolution
Paragraph 2

2. Notes that the optimal design of tax systems depend on numerous factors and differs therefore from country to country; therefore proper adjustment of tax policies in the short-, medium-, and long term is indispensable;

Amendment 44 #

Motion for a resolution
Paragraph 2

2. Notes that the ~~optimal~~ design of tax systems depend on numerous factors and differs therefore from country to country;

Amendment 45 #

Motion for a resolution
Paragraph 2

2. Notes that the optimal design of tax systems may depend on numerous factors and may differs therefore from country to country;

Amendment 46 #

Motion for a resolution
Paragraph 2

2. Notes that the optimal design of tax systems depend on numerous factors and differs therefore from country to country, necessitating planning and policy coordination;

Amendment 47 #

Motion for a resolution
Paragraph 3

3. Underlines the improvements acquired in the field of the coordination of tax policies, but points out that EU many citizens and enterprises engaged in cross- border activities still face considerable costs and administrative burdens, while others exploit the differences of national tax systems to significantly reduce effective tax rates;

Amendment 48 #

Motion for a resolution
Paragraph 3

3. Underlines the improvements acquired in the field of the coordination of tax policies, but points out that EU citizens and enterprises engaged in cross-border activities still face considerable costs ~~and~~, administrative burdens and legal gaps which need to be suppressed as soon as possible;

Amendment 49 #

Motion for a resolution
Paragraph 3

3. Underlines the improvements ~~acquired~~made in the field of the coordination of tax policies, but points out that EU citizens and enterprises engaged in cross-border activities still face considerable costs and administrative burdens;

Amendment 5 #

Motion for a resolution
Citation 12 a (new)

- having regard to the OECD report on "Addressing Base Erosion and Profit Shifting"1,

Amendment 50 #

Motion for a resolution
Paragraph 3

3. Underlines the improvements acquired in the field of the coordination of tax policies, but points out that EU citizens and enterprises engaged in cross-border activities still face considerable costs and administrative burdens and are thus failing to benefit as they should from the single market;

Amendment 51 #

Motion for a resolution
Paragraph 4

~~4. Welcomes the healthy competition between different tax systems that exists in the Single Market, as this competition boosts, accelerates and stimulates the European economies;~~deleted

Amendment 52 #

Motion for a resolution
Paragraph 4

4. ~~Welcomes the~~Notes that fair and healthy competition between different tax systems ~~that exists~~ in the Single Market~~, as this competition boosts, accelerates and stimulates the European economies~~ could have some positive effects on the European economies, if focused on facilitating compliance, improving predictability and reducing the administrative burden; underlines, on the other hand, that harmful tax competition has a very detrimental economic impact, opening up for aggressive tax planning, double non-taxation and unfair market conditions in general;

Amendment 53 #

Motion for a resolution
Paragraph 4

4. ~~Welcom~~Notes the ~~heal~~positive and negative impact of thye competition between different tax systems that exists in the Single Market, as this competition may boosts, accelerates and stimulates the European economies, while often leading to unfair tax dumping;

Amendment 54 #

Motion for a resolution
Paragraph 4

4. Welcomes the healthy competition between different tax systems that exists in the Single Market, as this competition boosts, accelerates and stimulates the European economies; functional institutions represented by a sound and fair legal and administrative framework are crucial in this respect;

Amendment 55 #

Motion for a resolution
Paragraph 4

4. Welcomes the healthy competition between different tax systems that exists in the Single Market, its Member States and, in some particular cases, its regions, as this competition boosts, accelerates and stimulates the European economies;

Amendment 56 #

Motion for a resolution
Paragraph 4 a (new)

4a. Calls on the Member States to improve substantially their tax collection capacity, thereby generating additional resources to promote growth and jobs as laid down in EU 2020;

Amendment 57 #

Motion for a resolution
Paragraph 5

5. Notes that besides ensuring compliance with the sustainable fiscal policies, in order to achieve economic balance it is necessary to implement growth-conducive measures such as ~~viable tax reductions;~~ fighting tax fraud and evasion, countering aggressive tax planning, broadening tax bases, minimising tax- related cross-border obstacles in the single market and shifting taxation towards more growth-friendly fields;

Amendment 58 #

Motion for a resolution
Paragraph 5

5. Notes th~~at besides~~e importance of ensuring compliance with ~~the~~ sustainable fiscal policies, i~~n order to achieve economic balance it is necessary to implement growth-conducive measures such as viable tax reductions~~.e. fiscal policies that adequately reflect burdens on society, in order to achieve economic balance;

Amendment 59 #

Motion for a resolution
Paragraph 5

Amendment 6 #

Motion for a resolution
Citation 16 a (new)

- having regard to the conclusions of the Council of 12 February 2013 on the Alert Mechanism Report 20131,

Amendment 60 #

Motion for a resolution
Paragraph 5 a (new)

5a. Welcomes the Commission's "Action Plan to strengthen the fight against tax fraud and tax evasion", the recommendations on "measures intended to encourage third countries to apply minimum standards of good governance in tax matters" and the recommendations on "aggressive tax planning" adopted by the Commission on 6 December 2012; calls on the Member States to follow up on Commission's recommendations, take immediate and coordinated action against tax havens and aggressive tax planning and thus guarantee a fairer distribution of the fiscal effort and increased Member States' revenue;

Amendment 61 #

Motion for a resolution
Paragraph 5 a (new)

5a. Believes that excessive deficits at the regional level are sometimes related to the lack of relation in their budgets between tax revenue and tax expenditure. At the same time this hinders the creation of the necessary environment to build a self- sustaining growth model;

Amendment 62 #

Motion for a resolution
Paragraph 6

6. Asks the Commission and the Member States to cooperate further ~~in order to~~and deliver a strong legislative strategy to halve the tax gap by 2020 and thus ensure the transparency of tax policy for both citizens and enterprises, and to reduce further legal gaps and uncertainties that may create possibilities for tax evasion ~~and tax fraud~~, tax fraud and tax avoidance;

Amendment 63 #

Motion for a resolution
Paragraph 6

6. Asks the Commission and the Member States to cooperate further in order to ensure ~~the~~full transparency of tax policy for both citizens and enterprises~~, and to reduce further~~; calls on Member States to decisively reduce all legal gaps and uncertainties that ~~may~~ create possibilities for tax evasion and tax fraud;

Amendment 64 #

Motion for a resolution
Paragraph 6 a (new)

6a. Whereas it is highly commendable for the EU and its Member States to actively fight tax fraud, tax evasion and aggressive tax planning to ensure due collection of tax from both companies and citizens;

Amendment 65 #

Motion for a resolution
Paragraph 6 a (new)

6a. Acknowledges that fiscal federalism gives incentives to those regions with legislative and budgetary powers to be responsible for part of their own resources and so can be a useful tool in order to fight against tax fraud;

Amendment 66 #

Motion for a resolution
Paragraph 6 b (new)

6b. Whereas Member States should share best practices and coordinate on anti- carousel fraud measures, for example in the mobile-phone and computer-hardware sectors;

Amendment 67 #

Motion for a resolution
Paragraph 6 b (new)

6b. Welcomes the Commission Action Plan to strengthen the fight against tax fraud and tax evasion and calls the Commission to put forward the proposals announced as soon as possible;

Amendment 68 #

Krišjānis KARIŅŠ

Motion for a resolution
Paragraph 7

7. Emphasises that it is in the interest of enterprises and citizens to have a clear, predictable, stable and transparent tax environment within the Single Market, as a lack of transparency on tax rules is an obstacle to cross-border activities and investments in the EU; suggests that there should be more information for individuals and enterprises with respect to the taxation rules, requirements and regulations in every Member State;

Amendment 69 #

Motion for a resolution
Paragraph 7

7. Emphasises that it is in the interest of enterprises and citizens to have a clear, predictable, stable and transparent tax environment within the Single Market, as a lack of transparency on tax rules is an obstacle to cross-border activities and investments in the EU; the tax regime should lead to less distortion of the market signals to businesses and households;

Amendment 7 #

Motion for a resolution
Citation 17 a (new)

- having regard to the final Statement of the G20 Meeting of Finance Ministers and Central Bank Governors in Moscow, 15-16 February 20132,

Amendment 70 #

Motion for a resolution
Paragraph 7

Amendment 71 #

Motion for a resolution
Paragraph 8

8. Emphasises that a ~~reliable~~clear, predictable, stable and transparent tax environment is a~~n important~~ reliable prerequisite for investment, growth and job creation; recommends, therefore, that Member States proceed carefully when introducing new taxes, ensuring that they are growth- friendly and that the citizens and the business sector hasve sufficient time to prepare ~~itself~~themselves before the new fiscal measures enter into force;

Amendment 72 #

Motion for a resolution
Paragraph 8

8. Emphasises that a reliable tax environment is an important prerequisite for investment, growth and job creation; recommends, therefore, that Member States proceed carefully when altering existing taxes and introducing new taxes, ensuring that th~~ey are~~is is done in a growth- friendly way and that individuals and the business sector hasve sufficient time to prepare ~~itself~~ before the new fiscal measures enter into force;

Amendment 73 #

Motion for a resolution
Paragraph 8

8. Emphasises that a reliable tax environment is an important prerequisite for investment, growth and job creation; recommends, therefore, that Member States proceed carefully when introducing new taxes, ensuring that they are growth- friendly and that the business sector has sufficient time and means to prepare itself before the new fiscal measures enter into force;·

Amendment 74 #

Motion for a resolution
Paragraph 8 a (new)

8a. Underlines the importance of not creating tax structures that exacerbate social inequalities; stresses that large inequalities are not only unacceptable per se, but could also have detrimental consequences for economic growth;

Amendment 75 #

Motion for a resolution
Paragraph 8 a (new)

8a. Understands that in order to make the EU budget a useful instrument to enhance growth, own resources are necessary in order to have more autonomy for the Commission in its proposals. In this sense, the revenues coming from an FTT may be a good option;

Amendment 76 #

Motion for a resolution
Paragraph 8 b (new)

8b. Is concerned about the effects that the general shift in many Member States towards more extensively taxing consumption could have on social inequalities; stresses that since such taxes often have the strongest impact on low- income households, the troublesome result could be that these households are forced to take a larger share of the overall tax burden; calls on Member States to be attentive to this potential problem, to consider appropriate compensatory measures and to carefully study the negative implications of eroding the progressivity of the tax system as a whole;

Amendment 77 #

Motion for a resolution
Paragraph 8 b (new)

8b. Believes that VAT should not have a flat tax rate for all products. Those products that are considered of first need, and those related to culture, should be treated in a differentiated form;

Amendment 78 #

Motion for a resolution
Subheading 2

Identifying ~~hidden resources that could contribute to~~strategies for enhancing economic growth through taxation policy

Amendment 79 #

Motion for a resolution
Paragraph 9

9. Notes that economic growth is basically generated by three factors: labour, capital and technological progress, and that taxation policy should be adjusted to these factors in the short, medium and long term; in light of the financial crisis adequate financial market development is vital; in this respect tax should not distort decisions on how to finance investment, including the choice between debt and equity;

Amendment 8 #

Motion for a resolution
Recital A

A. whereas the EU economies ~~have a rather modest outlook for economic growth; 1 http://www.consilium.europa.eu/uedocs/cms_Data/docs/pressdata/en/ecofin/135430.pdf 2 http://www.g20.org/news/20130216/781212902.html~~– particularly given the weak focus in the current policy mix on investment, competitiveness, employment and fair and efficient taxation – have a negative outlook for economic growth and employment rates; Or. en

Amendment 80 #

Motion for a resolution
Paragraph 9

9. Notes that economic ~~growth is basically generated by three factors:~~development is dependent on factors such as labour, and capital ~~and technological progress~~productivity as well as technological progress and resource efficiency, and that taxation policy should be adjusted to these factors in the short, medium and long term;

Amendment 81 #

Motion for a resolution
Paragraph 9

Amendment 82 #

Motion for a resolution
Paragraph 9

9. Notes that economic growth is basically generated by three factors: labour, capital and technological progress, and that taxation policy should ~~be adjusted~~pay careful attention to these factors in the short, medium and long term;

Amendment 83 #

Motion for a resolution
Paragraph 9

Amendment 84 #

Motion for a resolution
Paragraph 9 a (new)

9a. Underlines the importance of internalising environmental externalities for long term economic development. To this end, Council is asked to speed up the work on the revision of the energy taxation directive, and the Commission should come forward with a comprehensive assessment of existing internalisation gaps, followed by appropriate legislative proposals;

Amendment 85 #

Motion for a resolution
Paragraph 10

Amendment 86 #

Motion for a resolution
Paragraph 10

10. Notes that taxation policy cshould ~~operate in a new way based on a two-step model, designed with the aim of boosting the economy and creating new demands in the long term, whereby the first step would consist of tax reductions on~~be designed with the aim of boosting the economy, inter alia by building tax structures that facilitate export- oriented activities, and ~~the second step of tax adjustments that~~ stimulate job creation;

Amendment 87 #

Motion for a resolution
Paragraph 10

10. Notes that taxation policy could operate in a new way based on a two-step model, designed with the aim of boosting the economy and creating new demands in the long term, whereby the first step would consist of ~~tax reductions on export- oriented activities, and the second step of tax adjustments that stimulate job creation~~appropriate tax restructuring for environmentally and socially sustainable activities, and the second step of tax adjustments to promote social justice, i.e. the redistribution, via the tax system, of income and assets for the benefit of those currently disadvantaged;

Amendment 88 #

Motion for a resolution
Paragraph 11

~~11. Assumes that tax increases in certain domains could have some positive effects by channelling additional resources, and thus be beneficial to the real economy;~~deleted

Amendment 89 #

Motion for a resolution
Paragraph 11

11. Assumes that tax increases in certain domains such as tobacco products could have some positive effects by channelling additional resources to the public health sector, and thus be beneficial to the citizens and the real economy;

Amendment 9 #

Motion for a resolution
Recital A

A. whereas ~~the EU economies have a rather modest outlook for economic growth~~, on account of the severe austerity policy, which is to the detriment especially of consumer spending in the Member States, as well as a lack of investment, the EU economies have no immediate prospect of recovery;

Amendment 90 #

Motion for a resolution
Paragraph 12

12. ~~Not~~Stresses that reducing taxes on research and development has ~~benefits in the long term~~not only short-term benefits such as to stimulate job creation in a knowledge-driven sector and that, in the long term, this also enables to put to the market new taxable goods and services generating additional tax revenue for Member States;

Amendment 91 #

Motion for a resolution
Paragraph 12

12. Notes that reducing taxes on research and development ~~has benefits in the long term~~would most likely have benefits in the long term, in particular if part of a balanced overall taxation strategy;

Amendment 92 #

Motion for a resolution
Paragraph 12

12. Notes that ~~reduc~~providing tax~~es on~~ incentives for research and development ~~has benefits in the~~is likely to yield long term benefits;

Amendment 93 #

Motion for a resolution
Paragraph 12

12. Notes that reducing taxes on research and development has benefits in the long term and this must be taken into account at European and national level;

Amendment 94 #

Motion for a resolution
Paragraph 13

13. Acknowledges that broadening already existing tax bases, ~~rather than~~alongside increasing tax rates or introducing new taxes, could generate further incomes for the Member States;

Amendment 95 #

Motion for a resolution
Paragraph 13

13. Acknowledges that broadening already existing tax bases, ~~rather than~~as well as increasing tax rates ~~or introducing new taxes~~, could generate further incomes for the Member States;

Amendment 96 #

Motion for a resolution
Paragraph 14

14. Recalls that tax cuts should be based on a solid and carefully planned fiscal policy, where the sustainability of public finances is in no way put in danger, and accompanied by measures aimed at increasing growth and employment;

Amendment 97 #

Motion for a resolution
Paragraph 14

14. Recalls that tax ~~cut~~increases should be based on a solid and carefully planned fiscal policy, accompanied by measures aimed at increasing growth and employment;

Amendment 98 #

Motion for a resolution
Paragraph 14

14. Recalls that tax cuts should be based on a solid and carefully planned fiscal policy, accompanied by measures aimed at increasing competitiveness, growth and employment;

Amendment 99 #