Next event: Indicative plenary sitting date, 1st reading/single reading 2020/09/14
Progress: Awaiting committee decision
Role | Committee | Rapporteur | Shadows |
---|---|---|---|
Lead | BUDG | FERNANDES José Manuel ( EPP), HAYER Valerie ( Renew) | GUALMINI Elisabetta ( S&D), LAPORTE Hélène ( ID), CORMAND David ( Verts/ALE), ZĪLE Roberts ( ECR), OMARJEE Younous ( GUE/NGL), PAPADIMOULIS Dimitrios ( GUE/NGL) |
Former Responsible Committee | BUDG | LEWANDOWSKI Janusz ( PPE), DEPREZ Gérard ( ALDE) | |
Committee Opinion | INTA | ||
Committee Opinion | CONT | ||
Committee Opinion | ECON | ||
Committee Opinion | ENVI | DE LANGE Esther ( EPP) | |
Committee Opinion | AGRI | ||
Committee Opinion | AFCO | ||
Former Committee Opinion | INTA | ||
Former Committee Opinion | CONT | GERBRANDY Gerben-Jan ( ALDE) | |
Former Committee Opinion | ECON | JÁUREGUI ATONDO Ramón ( S&D) | |
Former Committee Opinion | ENVI | BELET Ivo ( PPE) | Malin BJÖRK ( GUE/NGL) |
Former Committee Opinion | AGRI | ||
Former Committee Opinion | AFCO | SELIMOVIC Jasenko ( ALDE) | João FERREIRA ( GUE/NGL), Giuliano PISAPIA ( S&D) |
Lead committee dossier:
Legal Basis:
Euratom Treaty A 106a-pa, TFEU 311 -a3
Legal Basis:
Euratom Treaty A 106a-pa, TFEU 311 -a3Events
The European Commission has presented an amended proposal for a Council Decision on the system of the European Union's own resources in view of the need for a comprehensive, bold and sustained response to the challenges posed by the COVID-19 outbreak.
BACKGROUND: the COVID-19 pandemic constitutes a widespread and severe public health crisis with profound implications for citizens, societies and economies around the world. It poses major and unprecedented challenges to the economic and financial systems of Member States.
According to the Commission’s spring economic forecasts, the EU GDP is forecast to contract by about 7.5 % this year, far deeper than during the global financial crisis in 2009, and to rebound by only 6% in 2021 while the EU unemployment rate is set to rise to 9% in 2020, with a risk of rising poverty and inequality.
In response to this emergency situation, Member States have adopted exceptional financial measures which have a considerable impact on their public finances. However, as its effects are not symmetrical across Member States, the crisis risks widening disparities within the Union and could result in lasting damage to the EU’s economic tissue unless it is met with a commensurate short and medium term policy response at the level of the Union.
The Union has acted swiftly to provide a powerful and coordinated collective response to the social and economic consequences of the crisis, within the limits of the current multiannual financial framework which expires in 2020. However, financial resources on an exceptional scale are needed to address the consequences of the COVID-19 crisis without increasing the pressure on Member States' finances.
The Commission therefore considers it urgent to provide additional financial capacity immediately available to support recovery and resilience throughout the Union.
CONTENT: the Commission's amended proposal aims to allow the mobilisation of part of the funds needed to support the recovery through borrowing on capital markets. These borrowings would be repaid when the Union returns to a positive growth path.
Empowerment of the Commission to borrow funds on capital markets
Under the amended proposal, the Commission shall be empowered, on an exceptional basis, to temporarily borrow on behalf of the Union up to a maximum of EUR 750 billion on the capital markets at 2018 prices. This amount shall be used only for expenditure up to EUR 500 billion and for loans up to EUR 250 billion to address the consequences of the COVID-19 crisis.
The proceeds of the borrowing operations shall be allocated to the European Union Instrument for Recovery. This instrument shall make it possible to finance the various policies covered by the EU Recovery Plan. The support shall be limited in duration and the bulk of the funding shall be provided immediately after the pandemic.
Repayment of funds borrowed to provide non-repayable support shall be financed from the EU budget. Borrowed funds that are provided as loans to Member States shall be repaid from sums received from the beneficiary Member States.
The EU budget shall start making the required repayments of the funds borrowed on capital markets from 2028 onwards. All liabilities of the Unions incurred by the proposed act shall be fully repaid by 2058 . The repayment shall be organised according to the principle of sound financial management with a view to achieving a steady and predictable reduction of liabilities during the overall period.
Repayments to be made by the budget should start in 2028, while all liabilities incurred by this exceptional and temporary empowerment to borrow funds should be fully repaid by 31 December 2058.
The amounts due by the Union in a given year for the repayment of the principal shall not exceed 7.5% of the maximum amount borrowed for expenditure.
Raising the own resources ceilings
In order to preserve a sufficient margin under the Own Resources Decision ceilings for the Union to cover all of its financial obligations and contingent liabilities falling due in any given year, the Own Resources Decision ceiling should be increased to a level of 1,40 % of the sum of the Member States’ Gross National Income at market prices for appropriations for payments and of 1,46 % for the appropriations for commitments.
In addition, the ceilings of the own resources decision should be adjusted upwards, on a temporary basis, by 0.6 percentage points. This additional allocation may only be used to meet financial obligations and contingent liabilities arising from the exceptional and temporary empowerment to borrow funds.
Opinion No 5/2018 of the Court of Auditors.
The financing system for the EU budget has not been significantly reformed since 1988. The Commission has proposed changing this financing system for the future budget under the 2021-2027 Multi-annual Financial Framework (MFF) by:
- reforming existing own resources, which will make up 87 % of EU revenue: keeping TOR but with lower rate of collection costs, maintaining the GNI-based own resource and simplifying the own resource based on VAT;
- introducing a ‘basket’ of three new own resources, which together will make up 12 % of EU revenue: one based on the Common Consolidated Corporate Tax Base (CCCTB), one based on the European Union (EU) Emissions Trading System (ETS) and one based on plastic packaging waste that is not recycled;
- phasing out the corrections that exist in the current system;
- increasing the ceilings for own resources to overcome the impact of Brexit and the integration of European Development Fund (EDF) into the EU budget, as well as to cover financial liabilities linked to loans or financial facilities guaranteed from the EU budget.
Assessment
The proposed new EU financing system took on board a number of the key principles of the reform, but not all and the financing system remains complex. It is of the opinion that a single regulation with a comprehensive set of own resources provisions would simplify the system and make it more transparent.
After having assessed the Commission's proposals, the Court of Auditors considers that:
- the proposed reduction of the collection costs rate for TOR is not justified by means of a study providing reliable estimates of the costs incurred by customs authorities in collecting duties;
- the proposed simplified VAT-based own resource includes assumptions on standard-rated transactions that do not adhere to some of the calculation steps described by the Commission;
- the application of the own resource based on the CCCTB is subject to the Directive on this tax being adopted by the Council and transposed in the Member States. It will be at the earliest phased in several years after the start of the new MFF;
- the EU ETS is an important tool for implementing the EU’s policies on climate and the environment. However, the proposed own resource based on the EU ETS does not create an additional incentive for Member States to reduce greenhouse gas emissions. In addition, it is not a stable resource since the auction prices of the emission allowances are highly volatile;
- the plastic packaging waste-based own resource provides an incentive for Member States to increase plastics recycling. There is a need to improve the quality of data used to calculate this own resource;
- the phasing-out of corrections is a step forward in implementing a more transparent and less complex system. According to the Commission’s proposal, corrections will end in 2026;
- there may be restrictions on audit powers in respect of those based on the CCCTB and plastic packaging waste. There is a risk this may affect auditability and thus accountability.
Recommendations
The Court of Auditors recommended that the legislative bodies should ask the Commission to take the following measures as soon as possible:
(1) Review the legislative proposals as regards the new own resources. The Commission should: (i) carefully assess the likelihood of applying the CCCTB-based own resource during the next MFF, (ii) clarify in its proposal that the EU ETS-based own resource does not create an additional incentive for Member States to reduce greenhouse gas emissions, and analyse the impact of this resource’s volatility, (iii) carefully consider how the amounts expected to be collected through the plastic packaging waste-based own resource may decrease due to changes in the behaviour of households and economic operators.
(2) Reconsider the proposal for the simplified VAT-based own resource and, should it decide to keep it, modify the proposal.
PURPOSE: to lay down rules on the allocation of Own Resources to the Union in order to ensure the financing of the Union's annual budget.
PROPOSED ACT: Council Decision.
ROLE OF THE EUROPEAN PARLIAMENT: the Council adopts the act after consulting the European Parliament but without being obliged to follow its opinion.
BACKGROUND: the Own Resources System of the Union must ensure adequate resources for the orderly development of the policies of the Union, subject to the need for strict budgetary discipline.
The current Own Resources system rests on three main categories of revenue : (i) so-called Traditional Own Resources (mainly customs duties); (ii) a Value Added Tax-based Own Resource; and (iii) the Gross National Income-based Own Resource.
The Own Resource based on national income has over time become the main component of the system, accounting for over 70% of EU revenue.
Today, the range of new policy priorities with budgetary implications and the UK's withdrawal from the EU require particular attention to the architecture of the own resources system. A proposal for reform of the financing system is needed to meet the EU's economic and environmental challenges.
The Commission adopted a 'Reflection Paper on the Future of EU Finances ' in June 2017. The paper proposes a range of options where Own Resources would be linked more visibly to EU policies , in particular the Single Market and sustainable growth. The paper stated that when introducing new Own Resources, attention should be paid to (i) their transparency, simplicity and stability; (ii) their consistency with EU policy objectives; (iii) their impact on competitiveness and sustainable growth; and (iv) their equitable breakdown among Member States.
In March 2018, the European Parliament adopted a Resolution on the reform of the EU's system of Own Resources. The Resolution highlights the shortcomings in the present way of financing the EU budget and makes a plea for far-reaching reforms , calling in particular for the introduction of different new categories of Own Resources and the discontinuation of all corrections.
This proposal is presented at the same time as the proposal for the next multiannual financial framework regulation for the period 2021-2027.
CONTENT: the proposed own resources decision determines: (i) the categories of Own Resources to be entered in the budget of the Union; (ii) the maximum call rates to be applied ; (iii) the Own Resources ceilings; (iv) correction mechanisms (if deemed necessary) and how to finance them; and (v) certain budgetary principles.
The main elements of the new proposal are as follows:
(1) Modernisation the current own resources : the Commission proposes:
to keep customs duties unchanged as traditional own resources for the EU, but by reducing the percentage retained by Member States as 'collection costs' to 10%; to maintain the own resource based on gross national income and maintaining its balancing function; simplify the own resource based on value added tax on the basis of the following principles: (i) focusing on the standard rate supplies; (ii) streamlining the procedure to calculate the VAT base; and (iii) application of a uniform call rate on the standard rated base.
(2) A basket of new own resources : the Commission proposes to introduce three new categories of Own Resources including:
a share of the common consolidated corporate tax base : a 3 % call rate would be applied to the new common consolidated corporate tax base (to be phased in once the necessary legislation has been adopted), which could yield on average some EUR 12 billion per year; a 20% share of the revenue generated by the emissions trading scheme . Depending on the forecast, average revenues could vary from EUR 1.2 to 3.0 billion per year depending on the market price for EU ETS allowances; a national contribution calculated on the amount of non-recycled plastic packaging waste in each Member State (i.e. EUR 0.80 per kilo), which could yield some EUR 7 billion per year.
(3) Revenues from EU policies : the Commission proposes that, it should be a matter of principle that revenue which is directly generated by implementing of EU policy and the enforcing common Union level rules should accrue by default to the EU budget.
The Commission mentions the European Travel and Information Authorisation System (ETIAS) as an example of revenue that could accrue to the EU budget on the basis of legal acts other than the Own Resources Decision or tax harmonisation.
(4) Phasing out corrections : mostly for historical reasons, a number of Member States benefited from a complex system of corrections and rebates, the most important of these mechanisms was the United Kingdom correction. Over time, the amounts of corrections and rebates have increased exceeding.
The Commission proposes to simplify and reform the current complex rebate system. However, in order to avoid a significant and sudden increase in the contributions of Member States having benefitted from corrections, lump sum reductions to their Gross National Income-based contribution are proposed, which will be gradually phased out until 2025 .
(5) Increasing the own resources ceiling : at present, this ceiling is set at "1.20% of the sum of all the Member States' Gross National Income ". With Brexit , the value of the amount under this ceiling automatically will decrease by approximately 16% (i.e. the share of the United Kingdom's Gross National Income). The integration of the European Development Fund into the EU budget will need to be accompanied by an increase in the ceilings.
The Commission proposes to increase the own resources ceilings for payments and commitments to 1.29 % and 1.35 % of the EU-27 gross national income, respectively.
NB: the proposal is accompanied by a proposal for a Regulation laying down measures for implementing the system of the European Union's own resources and a proposal for a Regulation on the operational arrangements for making own resources available to the EU budget and on the Commission's accounts.
Documents
- Supplementary legislative basic document: COM(2020)0445
- Supplementary legislative basic document: EUR-Lex
- Contribution: COM(2018)0325
- Contribution: COM(2018)0325
- Committee of the Regions: opinion: CDR2389/2018
- Court of Auditors: opinion, report: N8-0011/2019
- Court of Auditors: opinion, report: OJ C 431 29.11.2018, p. 0001
- Contribution: COM(2018)0325
- Reasoned opinion: PE623.873
- Contribution: COM(2018)0325
- Contribution: COM(2018)0325
- Document attached to the procedure: EUR-Lex
- Document attached to the procedure: SWD(2018)0172
- Legislative proposal published: COM(2018)0325
- Legislative proposal published: EUR-Lex
- Document attached to the procedure: EUR-Lex SWD(2018)0172
- Reasoned opinion: PE623.873
- Committee of the Regions: opinion: CDR2389/2018
- Court of Auditors: opinion, report: N8-0011/2019 OJ C 431 29.11.2018, p. 0001
- Supplementary legislative basic document: COM(2020)0445 EUR-Lex
- Contribution: COM(2018)0325
- Contribution: COM(2018)0325
- Contribution: COM(2018)0325
- Contribution: COM(2018)0325
- Contribution: COM(2018)0325
Activities
- Fabio Massimo CASTALDO
Plenary Speeches (0)
- Derk Jan EPPINK
Plenary Speeches (0)
- José Manuel FERNANDES
Plenary Speeches (0)
- Eider GARDIAZABAL RUBIAL
Plenary Speeches (0)
- Othmar KARAS
Plenary Speeches (0)
- Zbigniew KUŹMIUK
Plenary Speeches (0)
- Caroline NAGTEGAAL
Plenary Speeches (0)
- Jan OLBRYCHT
Plenary Speeches (0)
- Paul TANG
Plenary Speeches (0)
- Gunnar BECK
Plenary Speeches (0)
- Luis GARICANO
Plenary Speeches (0)
- José GUSMÃO
Plenary Speeches (0)
- Hervé JUVIN
Plenary Speeches (0)
- Joachim KUHS
Plenary Speeches (0)
- Pierre LARROUTUROU
Plenary Speeches (0)
- Teuvo HAKKARAINEN
Plenary Speeches (0)
- Margarida MARQUES
Plenary Speeches (0)
- Kris PEETERS
Plenary Speeches (0)
- Hélène LAPORTE
Plenary Speeches (0)
- Leszek MILLER
Plenary Speeches (0)
- Antoni COMÍN I OLIVERES
Plenary Speeches (0)
Amendments | Dossier |
77 |
2018/0135(CNS)
2018/09/05
ECON
77 amendments...
Amendment 22 #
Proposal for a decision Recital 1 (1) The Own Resources System of the Union must ensure adequate resources for the orderly development of the policies of the Union, subject to the need for strict budgetary discipline.
Amendment 23 #
Proposal for a decision Recital 1 (1) The Own Resources System of the Union must
Amendment 24 #
Proposal for a decision Recital 1 (1) The Own Resources System of the Union must ensure adequate resources for the
Amendment 25 #
Proposal for a decision Recital 1 (1) The Own Resources System of the Union must ensure adequate resources for the orderly development of the policies of the Union, subject to the need for
Amendment 26 #
Proposal for a decision Recital 1 a (new) (1a) Potential new own resources should be determined on the basis of criteria defined by economic, budgetary, administrative, and political principles specific to the Union’s needs, namely: fairness/justice, efficiency, adequacy and stability, transparency and simplicity, combating tax avoidance and evasion, democratic accountability, financial autonomy of the Union, and emphasis on European added value.
Amendment 27 #
Proposal for a decision Recital 1 a (new) (1 a) The materialisation of Brexit will have a considerable, negative impact on the Union budget. In order to continue to fulfil the Union's obligations towards its citizens and to protect Union citizens and Member States from the potential fall-out, it is a matter of urgency to allocate new Own Resources to the Union.
Amendment 28 #
Proposal for a decision Recital 1 b (new) (1b) The distinction, in terms of their current state of integration, between the euro area and the rest of the Union means that specific own resources can be found for those Member States which have adopted the single currency.
Amendment 29 #
Proposal for a decision Recital 2 a (new) (2 a) According to the Report of the High Level Group on Own Resources of December 2016, new own resources should be introduced such as: a) Union Corporate tax, b) CO2 levy, c) an electricity tax, d) taxing of goods which imprint heavily on the environment, e) profits of the ECB related to bond purchasing, f) International financial transactions tax, g) tax on digital services of giant internet companies. Issues of democratic accountability, cohesion, equity, environmental protection, sustainable growth and synergy building, which are underlined by the report of the High Level Group on Own Resources, in December 2016, are still missing or under valued.
Amendment 30 #
Proposal for a decision Recital 3 (3) In June 2017 the Commission adopted a Reflection Paper on the Future of EU Finances18 . The Commission proposes a range of options linking Own Resources more visibly to Union policies, in particular the single market and sustainable growth. According to the paper, in introducing new Own Resources, it is necessary to pay attention to their transparency, simplicity and stability, their consistency with Union policy objectives, their impact on competitiveness and sustainable growth and their equitable breakdown among Member States, taking into account the differences in capacity among Member States and considering providing technical assistance to those Member States, if requested. _________________ 18 COM(2017)358 final of 28 June 2017.
Amendment 31 #
Proposal for a decision Recital 3 (3) In June 2017 the Commission adopted a Reflection Paper on the Future of EU Finances18 . The Commission proposes a range of options linking Own Resources more visibly to Union policies, in particular the single market and sustainable growth. According to the paper, in introducing new Own Resources, it is necessary to pay attention to their transparency, simplicity and stability, their fairness, their consistency with Union policy objectives, their impact on competitiveness and sustainable growth and their equitable breakdown among Member States. _________________
Amendment 32 #
Proposal for a decision Recital 3 a (new) (3 a) Takes note of the Resolution of the European Parliament of 30 May 2018 on the 2021-2027 Multiannual Financial Framework and own Resources (2018/2714(RSP)), which states: "Urges the Council to ensure that the next financial framework reflects a clear and positive vision of the Union’s future and responds to the needs, concerns and expectations of EU citizens; [...] Notes, in particular, that the increases for several EU programmes are actually significantly lower while the cuts for other programmes are significantly higher than the way they were originally presented by the Commission; [...] Reconfirms its firm position on the necessary level of funding for key EU policies in the 2021-2027 MFF, in order to enable them to fulfil their mission and objectives;"
Amendment 33 #
Proposal for a decision Recital 3 b (new) (3 b) Stresses that, without an ambitious and realistic Multiannual Financial Framework 2021-2027, the own resources system itself will be weak and less efficient.
Amendment 34 #
Proposal for a decision Recital 4 a (new) (4a) The financial provisions are laid down in the Treaties as follows: the annual budget procedure under Articles 313 to 316 TFEU; the multiannual financial framework under Article 312 TFEU; and the own resources system under Articles 311 and 322 TFEU.
Amendment 35 #
Proposal for a decision Recital 4 b (new) (4b) The legislative procedures currently provided for in the Treaties are weighted against the European Parliament in terms of decision-making power, given that Parliament acts as a co- legislator for the annual budget procedure, is called upon to give its consent to the adoption of the MFF, and is merely consulted for the purposes of adopting the decision on the own resources system.
Amendment 36 #
Proposal for a decision Recital 5 (5) The present system for determining the Value Added Tax-based Own Resource has been repeatedly criticised by the Court of Auditors, the European Parliament and Member States as overly complex. It is therefore appropriate to simplify the calculation of that Own Resource, in a way that promotes an equal and fair approach across all Member States.
Amendment 37 #
Proposal for a decision Recital 6 (6) In order to
Amendment 38 #
Proposal for a decision Recital 6 (6) In order to better align the Union's financing instruments with its policy priorities, to better reflect the Union's budget role for the functioning of the Single Market, to better support the objectives of Union policies and to reduce Member States' Gross National Income- based contributions to the Union's annual budget, it is necessary to introduce new categories of Own Resources based on the Common Consolidated Corporate Tax Base, the proceeds of the financial transaction tax, monetary income from the Eurosystem, the national revenue stemming from the European Union Emissions Trading System and a national contribution calculated on the basis of non- recycled plastic packaging waste.
Amendment 39 #
Proposal for a decision Recital 6 (6) In order to
Amendment 40 #
Proposal for a decision Recital 6 (6) In order to better align the Union's financing instruments with its policy priorities, to better reflect the Union's budget role
Amendment 41 #
Proposal for a decision Recital 6 (6) In order to better align the Union's financing instruments with its policy priorities, to better reflect the Union's budget role for the functioning of the Single Market, to better support the objectives of Union policies and to reduce Member States' Gross National Income- based contributions to the Union's annual budget, it is necessary to introduce new categories of Own Resources
Amendment 42 #
Proposal for a decision Recital 6 a (new) (6 a) A necessary precondition for any reform of the Union’s financing instruments is a proper impact assessment of the distributive effects of such a reform. In particular, it is essential to know by how much the resources contributed by each Member State would probably change.
Amendment 43 #
Proposal for a decision Recital 6 b (new) (6 b) Any reform of the Union’s financing instruments must respect the principle that the Union does not have the power to tax its citizens.
Amendment 44 #
Proposal for a decision Recital 6 c (new) (6 c) The Common Corporate Tax Base cannot be used for establishing an own resource of the Union as long as some Member States do not participate in this project.
Amendment 45 #
Proposal for a decision Recital 7 Amendment 46 #
Proposal for a decision Recital 7 (7) The European Single Market greatly benefits companies that operate in more than one Member State. However, the heterogeneity of tax systems across the Union creates an unfair advantage for companies that can avoid paying corporate taxes where they create value. The 2016 Commission proposals19 for a Common Corporate Tax Base and a Common Consolidated Corporate Tax Base address this unfairness by restoring a level playing field. The Own Resource should consist in applying a uniform call rate to the share of taxable profits attributed to each Member State pursuant to Union rules on Common Consolidated Corporate Tax Base.
Amendment 47 #
Proposal for a decision Recital 7 (7) The European Single Market greatly benefits companies that operate in more than one Member State. However, the heterogeneity of tax systems across the Union creates an unfair advantage for companies that can avoid paying corporate taxes where they create value. The 2016 Commission proposals19
Amendment 48 #
Proposal for a decision Recital 7 a (new) (7 a) Article 33.1.(b) of the Protocol on the statute of the European system of Central Banks and of the European Central Banks should be amended so that a percentage of the ECB net profit above the20% threshold, that is distributed to the shareholders of the ECB, becomes an Own Resource. The change in the ECB Statutes shall in no manner affect the political independence of the ECB, which is imperative, or the way the Governing Council determines the amount to be set aside for the general reserve fund in Article 33.1.(a).
Amendment 49 #
Proposal for a decision Recital 7 b (new) (7 b) Own Resources that are derived from the ECB monetary policy shall be allocated to a Eurozone budget, or a fund or a budget line created for that purpose.
Amendment 50 #
Proposal for a decision Recital 8 Amendment 51 #
Proposal for a decision Recital 8 (8) The Union considers as a priority to achieve its emission reduction target of at least 40% between 1990 and 2030 as committed under the Paris Climate Agreement. The European Union Emissions Trading System is one of the main instruments put in place to implement this objective and generates revenue through the auctioning of emission allowances. Considering the harmonised nature of the European Union Emissions Trading System as well as the funding provided by the Union to foster mitigation and adaptation efforts in the Member States, it
Amendment 52 #
Proposal for a decision Recital 8 (8) The Union considers as a priority to achieve its emission reduction target of at least 40% between 1990 and 2030 as committed under the Paris Climate Agreement. The European Union Emissions Trading System is one of the main instruments put in place to implement this objective and generates revenue through the auctioning of emission allowances. Considering the harmonised nature of the European Union Emissions Trading System as well as the funding provided by the Union to foster mitigation and adaptation efforts in the Member States, it is appropriate to introduce a new Own Resource for the EU budget in this context. This Own Resource should be ambitious but also realistic and should be based on the allowances to be auctioned by Member States, including transitional free allocation to the power sector. In order to take account of the specific provisions for certain Member States provided for in Directive 2003/87/EC of the European Parliament and of the Council20 , allowances redistributed for the purposes of solidarity, growth and interconnections as well as allowances dedicated to the Innovation Fund and the Modernisation Fund should not be counted for determining the Own Resource contribution. _________________ 20 Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003 establishing a scheme for greenhouse gas emission allowance trading within the Community and amending Council Directive 96/61/EC (OJ L 275, 25.10.2003, p. 32).
Amendment 53 #
Proposal for a decision Recital 9 Amendment 54 #
Proposal for a decision Recital 9 (9) In line with the Union strategy on plastics, the Union budget can contribute to reduce pollution from plastic packaging waste.
Amendment 55 #
Proposal for a decision Recital 9 (9) In line with the Union strategy on plastics, the Union budget
Amendment 56 #
Proposal for a decision Recital 10 Amendment 57 #
Proposal for a decision Recital 10 (10) It is necessary to avoid that Member States which benefit from corrections are confronted with a significant and sudden increase in their national contributions. It is therefore necessary to provide for temporary corrections in favour of Austria, Denmark, Germany, the Netherlands and Sweden by means of lump sum reductions to their Gross National Income-based contributions during a transitional period.
Amendment 58 #
Proposal for a decision Recital 10 (10)
Amendment 59 #
Proposal for a decision Recital 10 (10) It is necessary to
Amendment 60 #
Proposal for a decision Recital 10 (10) It is necessary to end the system of corrections in order to avoid that Member States which benefit from corrections are confronted with a significant and sudden increase in their national contributions. It is therefore necessary to provide for temporary corrections in favour of Austria, Denmark, Germany, the Netherlands and Sweden by means of lump sum reductions to their Gross National Income-based contributions during a transitional period. Those corrections should be phased out by the end of 2025.
Amendment 61 #
Proposal for a decision Recital 11 (11) The retention, by way of collection costs, of 20 % of the amounts collected by the Member States for traditional Own Resources constitutes a high share of Own Resources not being made available to the Union Budget. Th
Amendment 62 #
Proposal for a decision Recital 11 (11) The retention, by way of collection costs, of 20 % of the amounts collected by the Member States for traditional Own Resources constitutes a high share of Own Resources not being made available to the Union Budget. The collection costs retained by Member States from the traditional Own Resources should be restored from 20% to the original level of 10% to better align financial support for customs equipment, staff and information with the actual costs and needs. This reduction by 10% would allow to release a high share of own resources which currently are not available to the Union budget.
Amendment 63 #
Proposal for a decision Recital 11 (11) The retention, by way of collection costs, of 20 % of the amounts collected by the Member States for traditional Own Resources constitutes a high share of Own Resources not being made available to the Union Budget. The collection costs retained by Member States from the traditional Own Resources should be
Amendment 64 #
Proposal for a decision Recital 13 (13) The integration of the European Development Fund into the EU budget will need to be accompanied by an increase in the ceilings established in the Own Resources decision. A sufficient margin between the payments and the own resources ceiling is necessary to ensure that the Union is able - under any circumstances - to fulfil its financial obligations, even in times of economic downturns.
Amendment 65 #
Proposal for a decision Recital 13 (13) The integration of the European Development Fund into the EU budget and the creation of new budget instruments to stabilise the cycle and support reforms in the euro area will need to be accompanied by an increase in the ceilings established in the Own Resources decision. A sufficient margin between the payments and the own resources ceiling is necessary to ensure that the Union is able - under any circumstances - to fulfil its financial obligations, even in times of economic downturns. The Own Resources ceiling should therefore be increased to a level of 1
Amendment 66 #
Proposal for a decision Recital 16 a (new) (16 a) Regrets the decision to decide on Own Resources with a special legislative procedure; Believes that such important decision as to the financing of future EU policies should be decided with a qualified majority voting within the Council and with a stronger role of the European Parliament, in order to ensure greater legitimacy.
Amendment 67 #
Proposal for a decision Article 2 – paragraph 1 – subparagraph 1 – point b (b) the application of a uniform call rate to a share of Value Added Tax receipts collected from the standard rated taxable supplies divided by the national Value Added Tax standard rate; the actual call rate shall not exceed 2 %; proper provisions must be established which prevent an erosion of this tax base by decisions of Member States granting an increasing range of goods and services non-standard VAT-rates;
Amendment 68 #
Proposal for a decision Article 2 – paragraph 1 – subparagraph 1 – point b (b) the application of a uniform call rate to a share of Value Added Tax receipts collected from the standard rated taxable supplies divided by the national Value Added Tax standard rate; the actual call rate shall not exceed 2 % and it should be monitored and predicted accurately whereas any administrative cost should be covered;
Amendment 69 #
Proposal for a decision Article 2 – paragraph 1 – subparagraph 1 – point c Amendment 70 #
Proposal for a decision Article 2 – paragraph 1 – subparagraph 1 – point c (c) the application of a uniform call rate to the share of taxable profits attributed to each Member State pursuant to Union rules on the Common Consolidated Corporate Tax Base; the actual call rate shall not exceed
Amendment 71 #
Proposal for a decision Article 2.º – paragraph 1 – subparagraph 1 – point d Amendment 72 #
Proposal for a decision Article 2 – paragraph 1 – subparagraph 1 – point d – point i (new) i) the income resulting from the return of the lost tax revenues related to the international tax evasion and recuperated thanks to whistleblowing;
Amendment 73 #
Proposal for a decision Article 2.º – paragraph 1 – subparagraph 1 – point e Amendment 74 #
Proposal for a decision Article 2 – paragraph 1 – subparagraph 1 – point e Amendment 75 #
Proposal for a decision Article 2 – paragraph 1 – subparagraph 1 a (new) Revenue from the following shall constitute Own Resources entered in the budget of the Union and intended specifically for budget headings relating to the euro area: (a) the application of a uniform call rate of 0.1% to stock, bond, and exchange transactions and of a uniform call rate of 0.01% to derivatives trading; (b) revenue generated by the monetary policy operations of the Eurosystem.
Amendment 76 #
Proposal for a decision Article 2 – paragraph 1 – subparagraph 2 Amendment 77 #
Proposal for a decision Article 2 – paragraph 1 – subparagraph 2 Amendment 78 #
For the purposes of point (c) of the first subparagraph, the uniform call rate shall apply
Amendment 79 #
Proposal for a decision Article 2 – paragraph 1 – subparagraph 3 a (new) For the purposes of point (a) of subparagraph 1a, the uniform call rate shall apply only to transactions carried out in Member States which have adopted the financial transaction tax following an enhanced cooperation procedure. The Gross National Income-based contributions of those Member States shall be reduced by an amount equal to the respective revenue shares assigned to them.
Amendment 80 #
Proposal for a decision Article 2 – paragraph 1 – subparagraph 4 Amendment 81 #
Proposal for a decision Article 2 – paragraph 1 – subparagraph 4 Amendment 82 #
Proposal for a decision Article 2 – paragraph 1 – subparagraph 4 Amendment 83 #
Proposal for a decision Article 2 – paragraph 1 a (new) 1 a. Revenue from additional sources shall be explored by Commission and Council including the following: a. an EU Carbon Tax: the application of a uniform call rate on carbon in all non-EU ETS sectors. A common minimum tax rate on carbon across the EU would allow for better low-carbon market signals, help member states to achieve their effort- sharing obligations and even be able – if implemented through a "tax shift" away from taxation detrimental to economic growth – to enhance overall prosperity b. a Border Carbon Adjustments Tax:an obligation to purchase ETS allowances for importers of energy-intensive goods offsetting the difference in carbon pricing inside and outside the EU.Such a tax would balance the cost difference between domestic and foreign, mainly energy- intensive goods caused by different carbon pricing standards, therefore maintaining price competiveness of domestic products and reducing the risk of carbon leakage. c. an Energy Tax:the application of a uniform call rate on energy products according to their energy content.An EU own resource based on energy taxation which differentiates energy content (and not just volume) would promote the use of renewable energy and encourage energy efficiency at the same time. d. a Road Fuel Tax:the application of a uniform call rate on petrol and diesel.A more coherent application of the polluter pays principle in the transport sector through better targeted taxation could provide public health and environmental benefits, and support investment flows towards sustainable mobility. e. an EU Air Ticket Tax:the application of a uniform call rate on the purchase of flight tickets, preferably taking into account distance or carbon intensity.The tax exemption of the aviation sector is a giant market distortion.No other mode of transport enjoys as profound preferential tax exemptions. f. an EU Financial Transaction Tax:the application of a uniform call rate on financial transactions of securities and derivatives for countries participating in the current enhanced cooperation procedure.Their contributions would then be deducted from their GNI-based contributions to the EU budget. g. Fines of the Court of Justice: proceeds from fines generated by rulings of the Court of Justice of the European Union. Revenues generated by the EU Court of Justice should be considered as additional own resources and should no longer to reduce the share of each member state’s GNI contribution.
Amendment 84 #
Proposal for a decision Article 2 – paragraph 2 Amendment 85 #
Proposal for a decision Article 2 – paragraph 2 2. Revenue deriving from any new charges introduced within the framework of a common policy, in accordance with the Treaty on the Functioning for the European Union, provided that the procedure laid down in Article 311 of that Treaty has been followed, shall also constitute Own Resources entered in the budget of the Union. Given the deficits caused by Brexit and the demands for new resources caused by new challenges, CAP should be continue its operation without any financial hindrances.
Amendment 86 #
Proposal for a decision Article 2 – paragraph 2 – subparagraph 1 (new) The monetary income generated annually in the Eurosystem should contribute financially the grant component of the European Investment Stabilisation Function.
Amendment 87 #
Proposal for a decision Article 3 – paragraph 1 1. The total amount of Own Resources allocated to the Union to cover annual appropriations for payments shall not exceed the sum of: 1,29 % of the sum of all the Member States' Gross National Incomes plus the Member States' contribution to the EU budget.
Amendment 88 #
Proposal for a decision Article 3 – paragraph 1 1. The total amount of Own Resources allocated to the Union to cover annual appropriations for payments shall not exceed 1
Amendment 89 #
Proposal for a decision Article 3 – paragraph 1 – subparagraph 1 (new) When the total amount of Own Resources is higher than 1,29 % of the sum of all the Member States' Gross National Incomes, the amount above this ceiling will be considered an Own Resource and will be deducted from Member State GNI payments to the EU budget.
Amendment 90 #
Proposal for a decision Article 3 – paragraph 2 2. The total annual amount of appropriations for commitments entered in the Union's budget shall not exceed the sum of 1,35 % of the sum of all the Member States' Gross National Incomes plus the Member States' contribution to the EU budget.
Amendment 91 #
Proposal for a decision Article 3 – paragraph 2 2. The total annual amount of appropriations for commitments entered in the Union's budget shall not exceed 1
Amendment 92 #
Proposal for a decision Article 3 – paragraph 2 – subparagraph 1 (new) When the total amount of Own Resources is higher than 1,35 % of the sum of all the Member States' Gross National Incomes, the amount above this ceiling will be considered an Own Resource and will be deducted from Member State GNI commitments to the EU budget.
Amendment 93 #
Proposal for a decision Article 4 – paragraph 1 The revenue referred to in Article 2, subparagraph 1, shall be used without distinction to finance all expenditure entered in the Union's annual budget. The revenue referred to in Article 2, subparagraph 1a, shall be used without distinction to finance all expenditure entered in the Union's annual budget and intended exclusively for the euro area countries.
Amendment 94 #
Proposal for a decision Article 5 – paragraph 1 Any surplus of the Union's revenue over total actual expenditure during a financial year shall be carried over to the following financial year. Any such surplus shall constitute extra revenue allowing commitment and payment appropriations to be raised above the ceilings laid down by the multiannual financial framework.
Amendment 95 #
Proposal for a decision Article 6 – paragraph 2 2. Member States shall retain, by way of collection costs,
Amendment 96 #
Proposal for a decision Article 6 – paragraph 2 2. Member States shall retain, by way of collection costs,
Amendment 97 #
Proposal for a decision Article 8 – paragraph 6 a (new) 6a. In accordance with Article 48 TEU, the Council shall invite the Commission to submit, by the end of 2027, a proposal amending the Treaties, in particular Articles 311, 312, and 322 TFEU, with a view to aligning the budgetary powers of the European Parliament with those of the Council.
Amendment 98 #
Proposal for a decision Article 9 – paragraph 5 However, Article 2(1)(c) and the second subparagraph of Article 2(1) of this Decision shall apply from 1 January of the
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