2018/0135(CNS) | [ParlTrack]

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. ~~The development of the Own Resources System can and should also participate, to the greatest extent possible, in the development of the policies of the Union.~~

Amendment 23 #

Proposal for a decision
Recital 1

(1) The Own Resources System of the Union must ~~ens~~secure adequate resources for the orderly and efficiently development of the policies of the Union, ~~subject to the need for strict budgetary discipline~~ensuring that the Union is able to address current needs and challenges within a budgetary equilibrium. The development of the Own Resources System can and should also participate, to the greatest extent possible, in the development of the existing policies of the Union as well as the future emerging challenges.

Amendment 24 #

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. The development of the Own Resources System can and should also participate, to the greatest extent possible, in the development of the policies of the Unionand continuation of policies to promote economic, social, and territorial cohesion among and within the Member States of the European Union, as well as social development, sustainable growth, innovation, public investment, respect for the environment, biodiversity conservation, peace, and solidarity.

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 ~~strict budgetary discipline. T~~budgetary balance. The Union budget should as much as possible be financed through the development of ~~the~~an Own Resources System ~~can and should also participate, to the greatest extent possible, in the development of the policies of the Union~~to implement the policies of the Union. Nowadays, around 80% of the Union budget is financed through national contributions, and the existing system of own resources is neither transparent nor fair.

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

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 ~~better align~~reform 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 national revenue stemming from the European Union Emissions Trading System and a national contribution calculated on the basis of non-recycled plastic packaging wastesystem of own resources, it would be necessary to have convincing arguments why a financing system predominantly relying on GNI resources would not be transparent, equitable and easy to understand.

Amendment 38 #

Proposal for a decision
Recital 6

Amendment 39 #

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 annualprovide the Community budget with more resources and to support future policies to promote cohesion, as well as the redistributive function of the Community budget, it is ~~necessary~~desirable to introduce new categories of Own Resources based, for example, on the Common Consolidated Corporate Tax Base~~, 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~~. However, Own Resources of this type should never outweigh the principle of contribution-based solidarity. That being the case, there should be no reduction in Member States' Gross National Income-based contributions to the Union's annual budget, as those contributions have to constitute the main source of revenue for the Community budget.

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 fover the ~~functioning of the Single Market~~growing social and economic problems, to better support the objectives of Union policies related to cohesion and sustainable development, and to reduce Member States' Gross National Income- based contributions to the Union's annual budget, it is necessary to introduce new ambitious categories of Own Resources based on the Common Consolidated Corporate Tax Base, 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 41 #

Proposal for a decision
Recital 6

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

(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. The Own Resource should only apply to the entities for whom the Union rules on the Common Consolidated Corporate Tax Base are mandatory. _________________ 19 COM (2016) 683 of 25.10.2016.deleted

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. ~~The Own Resource should only apply to the entities for whom the Union rules on the Common Consolidated Corporate Tax Base are mandatory.~~ _________________ 19 COM (2016) 683 of 25.10.2016.

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 for a Common Corporate Tax Base and a Common Consolidated Corporate Tax Base address this unfairness by restoring a level playing field. Member States are urged to unanimously adopt these two proposals as soon as possible and no later than 2019. 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. The Own Resource should ~~only~~ apply to the entities for whom the Union rules on the Common Consolidated Corporate Tax Base are mandatory~~. _________________ 19~~ and which chose to opt-in. _________________ 19 COM (2016) 683 of 25.10.2016. COM (2016) 683 of 25.10.2016.

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 ismay be appropriate to introduce a new Own Resource for the EU budget in this context. This new Own Resource 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)must be shaped in a transparent and equitable way where all polluters are charged in the same way for the pollution they cause.

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

(9) In line with the Union strategy on plastics, the Union budget can contribute to reduce pollution from plastic packaging waste. An Own Resource which is based on a national contribution proportional to the quantity of plastic packaging waste that is not recycled in each Member State will provide an incentive to reduce the consumption of single-use plastics, foster recycling and boost the circular economy. At the same time, Member States will be free to take the most suitable measures to achieve those goals, in line with the principle of subsidiarity.deleted

Amendment 54 #

Proposal for a decision
Recital 9

Amendment 55 #

Proposal for a decision
Recital 9

(9) In line with the Union strategy on plastics, the Union budget ~~can~~should contribute to reduce pollution from plastic packaging waste. An Own Resource which is based on a national contribution proportional to the quantity of plastic packaging waste that is not recycled in each Member State will provide an incentive to reduce the consumption of single-use plastics, foster recycling and boost the circular economy. Technical assistance should be provided to Member States, if requested. At the same time, Member States will be free to take the most suitable measures to achieve those goals, in line with the principle of subsidiarity.

Amendment 56 #

Proposal for a decision
Recital 10

Amendment 57 #

Proposal for a decision
Recital 10

Amendment 58 #

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. Those corrections should be phased out by the end of 2025Following the conclusions of the High Level Group on Own Resources, it should be recalled that, when the UK withdraws from the Union, the UK correction will become obsolete. Consequently, all corrections linked to the financing of the UK correction should be immediately terminated after the UK’s withdrawal from the Union. The context of Brexit is also an occasion to consider the suppression of all other correction mechanisms granted to some Member States, which are no longer justified. This will allow to restore a perfect equality of treatment of Member States with regard to their contribution to the Union’s budget.

Amendment 59 #

Proposal for a decision
Recital 10

(10) It is necessary to ~~avoid~~ensure that Member States which benefited 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 reductionsthe latest Union budget developments and see an end to their ~~Gross N~~national ~~Income-based contributions during a transitional period. Those corrections should be phased out by the end of 2025~~contributions’ rebate. The end of these corrections should be applicable since the beginning of the new EU Multiannual Financial Framework.

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. 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 needis retention should be calibrated in such a way that Member States are not only compensated for the collection costs e. g. for customs equipment, staff and information, but in excess of this also include a net benefit to the Member States which encourages them to completely and efficiently collect the resources from their citizens.

Amendment 62 #

Proposal for a decision
Recital 11

Amendment 63 #

Proposal for a decision
Recital 11

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. The Own Resources ceiling should therefore be increased to a level of 1,29 % of the sum of the Member States’ Gross National Income at market prices for appropriations for payments and of 1,35 % for the appropriations for commitments.

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~~,29~~ .33% of the sum of the Member States’ Gross National Income at market prices for appropriations for payments and of 1~~,35~~ .41% for the appropriations for commitments.

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

(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 6 %;deleted

Amendment 70 #

Proposal for a decision
Article 2 – paragraph 1 – subparagraph 1 – point c

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

~~(e) the application of a uniform call rate to the weight of plastic packaging waste that is not recycled; the actual call rate shall not exceed EUR 1,00 per kilogram;~~deleted

Amendment 74 #

Proposal for a decision
Article 2 – paragraph 1 – subparagraph 1 – point e

~~(e) the application of a uniform call rate to the weight of plastic packaging waste that is not recycled; the actual call rate shall not exceed EUR 1,00 per kilogram;~~deleted

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

For the purposes of point (c) of the first subparagraph, the uniform call rate shall apply only to the profits of the tax payers for whom the Union rules on the Common Consolidated Corporate Tax Base are mandatory.deleted

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 ~~only~~ to the profits of the tax payers for whom the Union rules on the Common Consolidated Corporate Tax Base are mandatory or for those which decided to opt-in voluntarily.

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

Austria shall benefit from a gross reduction in its annual Gross National Income-based contribution of EUR 110 million in 2021, EUR 88 million in 2022, EUR 66 million in 2023, EUR 44 million in 2024, and EUR 22 million in 2025. Denmark shall benefit from a gross reduction in its annual Gross National Income-based contribution of EUR 118 million in 2021, EUR 94 million in 2022, EUR 71 million in 2023, EUR 47 million in 2024, and EUR 24 million in 2025. Germany shall benefit from a gross reduction in its annual Gross National Income-based contribution of EUR 2 799 million in 2021, EUR 2 239 million in 2022, EUR 1 679 million in 2023, EUR 1 119 million in 2024, and EUR 560 million in 2025. The Netherlands shall benefit from a gross reduction in its annual Gross National Income-based contribution of EUR 1 259 million in 2021, EUR 1 007 million in 2022, EUR 755 million in 2023, EUR 503 million in 2024, and EUR 252 million in 2025. Sweden shall benefit from a gross reduction in its annual Gross National Income-based contribution of EUR 578 million in 2021, EUR 462 million in 2022, EUR 347 million in 2023, EUR 231 million in 2024, and EUR 116 million in 2025. Those amounts shall be measured in 2018 prices and adjusted to current prices by applying the most recent Gross Domestic Product deflator for the Union expressed in euros, as provided by the Commission, which is available when the draft budget is drawn up. Those gross reductions shall be financed by all Member States.deleted

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~~,29~~ .33% of the sum of all the Member States' Gross National Incomes.

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~~,35~~ .41% of the sum of all the Member States' Gross National Incomes.

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 #

Lieve WIERINCK

Proposal for a decision
Article 6 – paragraph 2

2. Member States shall retain, by way of collection costs, 120 % of the amounts referred to in Article 2(1)(a).

Amendment 96 #

Proposal for a decision
Article 6 – paragraph 2

2. Member States shall retain, by way of collection costs, 120 % of the amounts referred to in Article 2(1)(a).

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 ~~second~~ year following the date of application of national provisions transposing the Council Directive on a Common Consolidated Corporate Tax Base.

source: 627.605

2020/07/20 BUDG 129 amendments...

Amendment 100 #

Hélène LAPORTE, Joachim KUHS, Gunnar BECK

Proposal for a decision
Recital 15

(15) For the purposes of this Decision, all monetary amounts should be expressed in euros. , provided the euro still exists at the time of its implementation. Or. en (NOTE: the text comes from COM(2018)0325)

Amendment 101 #

Proposal for a decision
Recital 16

(16) In order to ensure transition to the revised system of Own Resources and to coincide with the financial year, this Decision should apply from 1 January 2021. The provisions concerning the contribution based on the Common Consolidated Corporate Tax Base should, however, not be subject to retroactive application and should be deferred given that Union rules on the Common Consolidated Corporate Tax Base are not yet adopted. deleted Or. fr (NOTE: the text comes from COM(2018)0325)

Amendment 102 #

Elisabetta GUALMINI, Eric ANDRIEU, Erik BERGKVIST, Pierre LARROUTUROU

Proposal for a decision
Recital 16

Amendment 103 #

Proposal for a decision
Recital 16 a (new)

(16a) In September 2011, the European Commission issued the directive proposal COM(2011) 594 to create a Financial Transaction Tax (FTT): a tax of 0.1% on shares and bonds, and 0.01% on derivatives, which would have been effective on January 1, 2014 and which shall flow in the EU Budget. Despite Brexit and the economic crisis, this tax could bring in more than €50 billion each year, which would be very useful to repay the interest and capital of the 500 billion common debt and to free up another 30 billion for investment in EU policies, such as the green deal, digitalisation transformation and research, without increasing national contributions.

Amendment 104 #

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 col~~delected ~~from the standard rated taxable supplies divided by the national Value Added Tax standard rate; the actual call rate shall not exceed 2 %;~~ Or. en (NOTE: the text comes from COM(2018)0325)

Amendment 105 #

Proposal for a decision
Article 2 – paragraph 1 – subparagraph 1 – point c

Amendment 106 #

Proposal for a decision
Article 2 – paragraph 1 – subparagraph 1 – point c

Amendment 107 #

Proposal for a decision
Article 2 – paragraph 1 – subparagraph 1 – point d

Amendment 108 #

Valérie HAYER, José Manuel FERNANDES

Proposal for a decision
Article 2 – paragraph 1 – subparagraph 1 – point d

Amendment 109 #

Proposal for a decision
Article 2 – paragraph 1 – subparagraph 1 – point d

(d) the application of a uniform call rate to the amount representing the revenue generated by the allowances to be auctioned referred to in Article 10(2)(a) of Directive 2003/87/EC and the market value of transitional free allowances for the modernisation of the energy sector as determined in Article 10c(3) of that Directive; the actual call rate shall not exceed ~~30 %.~~ 50 %; the incremental revenue generated by any future enlargement of the scope of the Emissions Trading System after 01 January 2021 to additional sectors and regions; the actual call rate shall not exceed 100%; Or. en (NOTE: the text comes from COM(2018)0325)

Amendment 110 #

Proposal for a decision
Article 2 – paragraph 1 – subparagraph 1 – point d

(d) the application of a uniform call rate to the amount representing the revenue generated by the allowances to be auctioned referred to in Article 10(2)(a) of Directive 2003/87/EC and the market value of transitional free allowances for the modernisation of the energy sector as determined in Article 10c (3) of that Directive; the actual call rate shall ~~not exceed 30 %.~~ be calculated as the share above the average of a previous reporting period to be determined. Or. en (NOTE: the text comes from COM(2018)0325)

Amendment 111 #

Proposal for a decision
Article 2 – paragraph 1 – subparagraph 1 – point e

~~(e) the application of a uniform call rate to the weight of plastic packaging waste that is not recycled; the actual call rate shall not exceed EUR 1,00 per kilogram;~~ deleted Or. en (NOTE: the text comes from COM(2018)0325)

Amendment 112 #

Valérie HAYER, José Manuel FERNANDES

Proposal for a decision
Article 2 – paragraph 1 – subparagraph 1 – point e

Amendment 113 #

(e) the application of a uniform call rate to the weight of plastic packaging waste that is not recycled; the actual call rate shall not exceed EUR 12,00 per kilogram; Or. en (NOTE: the text comes from COM(2018)0325)

Amendment 114 #

Elisabetta GUALMINI, Eric ANDRIEU, Pierre LARROUTUROU

Proposal for a decision
Article 2 – paragraph 1 – subparagraph 1 – point e a (new)

(ea) the application of a uniform call rate to the revenue collected in each Member State pursuant to Union rules on the European Net Wealth Tax;

Amendment 115 #

Elisabetta GUALMINI, Eric ANDRIEU, Pierre LARROUTUROU

Proposal for a decision
Article 2 – paragraph 1 – subparagraph 1 – point e a (new)

(ea) the revenue generated by a EU- wide Kerosene tax pursuant to Commission proposal [.../...]; the actual call rate shall not exceed 100 %;

Amendment 116 #

Younous OMARJEE

Proposal for a decision
Article 2 – paragraph 1 – subparagraph 1 – point e a (new)

(ea) the application of a financial transaction tax

Amendment 117 #

Proposal for a decision
Article 2 – paragraph 1 – subparagraph 1 – point e b (new)

(eb) the application of a uniform call rate to the revenue generated in each Member State pursuant to Union rules on the Single Market Levy, in the form of an annual lump sum payment for using the Single Market, and in proportion to companies turnover;

Amendment 118 #

David CORMAND, Rasmus ANDRESEN

Proposal for a decision
Article 2 – paragraph 1 – subparagraph 1 – point e b (new)

(eb) the revenue generated by a EU- wide capital tax for people having a personal capital higher than EUR 2 million pursuant to Commission proposal […/…]; the actual call rate shall not exceed 100%;

Amendment 119 #

Younous OMARJEE

Proposal for a decision
Article 2 – paragraph 1 – subparagraph 1 – point e b (new)

(eb) the application of a digital tax

Amendment 120 #

Elisabetta GUALMINI, Eric ANDRIEU, Erik BERGKVIST, Pierre LARROUTUROU

Proposal for a decision
Article 2 – paragraph 1 – subparagraph 1 – point e b (new)

(eb) the financial transaction tax to be levied pursuant to Council Directive (EU) No […/…], based on the scope and rates of the proposal for a Council Directive COM(2011) 594, with the applicable call rates in the amount of a share not exceeding the minimum rates set out in that Directive, with minimum tax rates of 0.1% for the trading in shares and bonds, and 0.01% for derivative agreements such as options, futures, contracts for difference or interest rate swaps, compliant to the « core engine » agreed by the WPTQ meeting of 25 October 2016, cumulating the residence and issuance principles in order to minimize tax avoidance ; if temporarily implemented under enhanced cooperation, this Own Resource shall not affect the Member States that are not participating in the enhanced cooperation;

Amendment 121 #

Elisabetta GUALMINI, Eric ANDRIEU, Margarida MARQUES, Pierre LARROUTUROU

Proposal for a decision
Article 2 – paragraph 1 – subparagraph 1 – point e c (new)

(ec) The 90% of the revenue generated by the European Central Bank by the issuing of currency and the presence of deposits, which shall be used to finance initiatives limited in scope to the Member States participating in the Euro Area.

Amendment 122 #

Hélène LAPORTE

Proposal for a decision
Article 2 – paragraph 1 – subparagraph 1 – point f

(f) the application of a uniform call rate, to be determined pursuant to the budgetary procedure in the light of the total of all other revenue, to the sum of Gross National Income of all the Member States. deleted Or. fr (NOTE: the text comes from COM(2018)0325)

Amendment 123 #

Hélène LAPORTE

Proposal for a decision
Article 2 – paragraph 1 – subparagraph 2

Amendment 124 #

Proposal for a decision
Article 2 – paragraph 1 – subparagraph 2

Amendment 125 #

Proposal for a decision
Article 2 – paragraph 1 – subparagraph 2

Amendment 126 #

Hélène LAPORTE

Proposal for a decision
Article 2 – paragraph 1 – subparagraph 3

~~For the purposes of point (f) of the first subparagraph, the uniform call rate shall apply to the Gross National Income of each Member State.~~ deleted Or. fr (NOTE: the text comes from COM(2018)0325)

Amendment 127 #

Proposal for a decision
Article 2 – paragraph 1 – subparagraph 4

Amendment 128 #

Elisabetta GUALMINI, Eric ANDRIEU, Margarida MARQUES, Pierre LARROUTUROU

Proposal for a decision
Article 2 – paragraph 1 – subparagraph 4

Amendment 129 #

Proposal for a decision
Article 2 – paragraph 1 – subparagraph 4

Amendment 130 #

Proposal for a decision
Article 2 – paragraph 1 – subparagraph 4

Amendment 131 #

Valérie HAYER, José Manuel FERNANDES

Proposal for a decision
Article 2 – paragraph 1 – subparagraph 4

Amendment 132 #

Proposal for a decision
Article 2 – paragraph 1 – subparagraph 4

Amendment 133 #

Proposal for a decision
Article 2 – paragraph 1 – subparagraph 4

~~Austria shall benefit from a gross reduction in its annual Gross National Income-based contribution of EUR 110 million in 2021, EUR 88 million in~~For the period 2021 - 20227, EUR 66 million in 2023, EUR 44 million in 2024, and EUR 22 million in 2025. Denmark shall benefit from a gross reduction in its annual Gross National Income-based contribution of EUR 118 million in 2021, EUR 94 million in 2022, EUR 71 million in 2023, EUR 47 million in 2024, and EUR 24 million in 2025. Germany shall benefit from a gross reduction in its annual Gross National Income-based contribution of EUR 2 799 million in 2021, EUR 2 239 million in 2022, EUR 1 679 million in 2023, EUR 1 119 million in 2024, and EUR 560 million in 2025. The Netherlandslump-sum corrections will reduce the annual GNI based contribution of Denmark, Germany, the Netherlands, Austria and Sweden. The member states concerned shall benefit from a gross reduction in ~~its~~their annual Gross National Income-based contribution of: EUR 1 ~~259 million in 2021, EUR 1 007 million in 2022, EUR 755 million in 2023~~97 million for Denmark, EUR ~~503~~3 671 million in 2024, and EUR 252 million in 2025. Sweden shall benefit from a gross reduction in its annual Gross National Income-based contribution of EUR 578 million in 2021, EUR 462 million in 2022, EUR 347 million in 2023, EUR 231 million in 2024,for Germany, EUR 1 576 million for the Netherlands, EUR 237 million for Austria and EUR ~~116~~798 million ~~in 2025~~for Sweden. Those amounts shall be measured in 201820 prices and adjusted to current prices by applying the most recent Gross Domestic Product deflator for the Union expressed in euros, as provided by the Commission, which is available when the draft budget is drawn up. Those gross reductions shall be financed by all Member States. Or. en (NOTE: the text comes from COM(2018)0325)

Amendment 134 #

Elisabetta GUALMINI, Eric ANDRIEU, Margarida MARQUES, Pierre LARROUTUROU

Proposal for a decision
Article 2 – paragraph 1 – subparagraph 4

Austria shall benefit from a gross reduction in its annual Gross National Income-based contribution of EUR 110 million in 2021, EUR 88 million in 2022, EUR 66 million in 2023, EUR 44 million in 2024, and EUR 22 million in 2025. Denmark shall benefit from a gross reduction in its annual Gross National Income-based contribution of EUR 118 million in 2021, EUR 94 million in 2022, EUR 71 million in 2023, EUR 47 million in 2024, and EUR 24 million in 2025. Germany shall benefit from a gross reduction in its annual Gross National Income-based contribution of EUR 2 799 million in 2021, EUR 2 239 million in 2022, EUR 1 679 million in 2023, EUR 1 119 million in 2024, and EUR 560 million in 2025. German TARGET 2 imbalances should also be taken into account when calculating its reduction. The Netherlands shall benefit from a gross reduction in its annual Gross National Income-based contribution of EUR 1 259 million in 2021, EUR 1 007 million in 2022, EUR 755 million in 2023, EUR 503 million in 2024, and EUR 252 million in 2025. Sweden shall benefit from a gross reduction in its annual Gross National Income-based contribution of EUR 578 million in 2021, EUR 462 million in 2022, EUR 347 million in 2023, EUR 231 million in 2024, and EUR 116 million in 2025. Those amounts shall be measured in 2018 prices and adjusted to current prices by applying the most recent Gross Domestic Product deflator for the Union expressed in euros, as provided by the Commission, which is available when the draft budget is drawn up. Those gross reductions shall be financed by all Member States. Or. en (NOTE: the text comes from COM(2018)0325)

Amendment 135 #

Proposal for a decision
Article 2 – paragraph 1 – subparagraph 4 a (new)

All rebates and correction mechanisms currently granted to Austria, Denmark, Germany, the Netherlands and Sweden shall be terminated by 1 January 2021.

Amendment 136 #

Luis GARICANO, Olivier CHASTEL, Nicolae ŞTEFĂNUȚĂ

Proposal for a decision
Article 2 – paragraph 1 a (new)

1a. The European Parliament and the Council, in close cooperation with the Commission, shall establish a legally binding calendar for the introduction of new Own Resources, without prejudice to other proposals, by 1 January 2026, corresponding to the end of all rebates and corrective mechanisms, at the latest, the revenues from which shall be sufficient to cover the repayment of the borrowing costs implied by the borrowing capacity established under Article 3b and reduce to 40% the share of the GNI-based own resources to the EU budget; The Commission shall make the appropriate legislative proposals to this end. The proceeds from a basket of new Own Resources shall enter the Union budget as of 1 January 2021. The mid- revision of the MFF 2021-2027 [MFF regulation ..../....] shall be used, amongst other things, to adapt and, if necessary, adopt new legislation in order to reach the objectives set out in the paragraph 1.

Amendment 137 #

Proposal for a decision
Article 2 – paragraph 1 a (new)

1a. The European Parliament, the Council and the Commission, through a legally binding Interinstitutional Agreement, shall agree to a calendar for the implementation of the already proposed and of additional own resources by 1 January 2028. The agreement shall ensure that new own resources reach at least 30% of the annual budget by 2028, and that the Commission makes legislative proposals to that effect.

Amendment 138 #

Elisabetta GUALMINI, Eric ANDRIEU, Margarida MARQUES, Pierre LARROUTUROU

Proposal for a decision
Article 2 – paragraph 1 a (new)

1a. The Council, in strict cooperation with the European Parliament and the European Commission, shall approve a legally binding calendar specifying the introduction of a basket of Own Resources, at the latest by 1 January 2021.

Amendment 139 #

Proposal for a decision
Article 2 – paragraph 1 a (new)

1a. Recalls that debt financing is a clear violation of article 311 TFEU, especially with regard to any debt that has to be repaid in future MFFs; rejects any initiative which leads to the issuance of mutualized debt by the EU;

Amendment 140 #

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. deleted Or. fr (NOTE: the text comes from COM(2018)0325)

Amendment 141 #

Proposal for a decision
Article 2 – paragraph 2 a (new)

2a. The Commission shall examine other potential revenues to constitute new own resources, without any prejudice to the ones listed in paragraph 1, and communicate to the Council and the Parliament its assessments. Should the Council or the Parliament suggest a revenue to be an own resource, the Commission shall examine and assess the suggestion.

Amendment 142 #

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 ~~1,40~~0.25 % of the sum of the Gross National Incomes of all the Member States. Or. en (NOTE: the text comes from COM(2020)0445)

Amendment 143 #

Proposal for a decision
Article 3 – paragraph 1

1. The total amount of Oown Rresources allocated to the Union to cover annual appropriations for payments shall not exceed ~~1,40~~2% of the sum of the Gross National Incomes of all the Member States. Or. en (NOTE: the text comes from COM(2020)0445)

Amendment 144 #

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 ~~1,46~~0 % of the sum of the Gross National Incomes of all the Member States. Or. en (NOTE: the text comes from COM(2020)0445)

Amendment 145 #

Proposal for a decision
Article 3 – paragraph 2

2. The total amount of appropriations for commitments entered in the Union's budget shall not exceed ~~1,4~~2,06% of the sum of the Gross National Incomes of all the Member States. Or. en (NOTE: the text comes from COM(2020)0445)

Amendment 146 #

Hélène LAPORTE, Gunnar BECK, Valentino GRANT, Marco ZANNI

3. An orderly ratio between appropriations for commitments and appropriations for payments shall be strictly maintained to guarantee their compatibility and to enable the ceiling set in paragraph 1 to be complied with in subsequent years. Or. fr (NOTE: the text comes from COM(2018)0325)

Amendment 147 #

Elisabetta GUALMINI, Margarida MARQUES

Proposal for a decision
Article 3 c

The amounts established in Article 3(1) and (2), respectively, shall be temporarily increased by 0,6 percentage points for the sole purpose of covering all liabilities of the Union resulting from its borrowing referred to in Article 3b until all these liabilities have ceased to exist, and at the latest until 31 December 2058. Those increased amounts shall be calculated over and above the MFF ceilings and include all related costs of the principal and interests of the repayments of the European Recovery Instrument and shall not be used for paying any other liabilities of the Union. Or. en (NOTE: the text comes from COM(2020)0445)

Amendment 148 #

Proposal for a decision
Article 4 – paragraph 1

~~The revenue referred to in Article 2 shall be~~With the exception of the income generated by enhanced cooperation schemes and the profits of the European Central Bank, the revenue referred to in Article 2 shall, after serving the purpose of repaying the borrowing costs established under article 3b, be collected as general revenue and used without distinction to finance all expenditure entered in the Union's annual budget. Or. en (NOTE: the text comes from COM(2018)0325)

Amendment 149 #

Hélène LAPORTE, Joachim KUHS, Gunnar BECK, Marco ZANNI, Valentino GRANT

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.~~ repaid to Member States that are net contributors. Or. fr (NOTE: the text comes from COM(2018)0325)

Amendment 150 #

Hélène LAPORTE, Gunnar BECK, Marco ZANNI, Valentino GRANT

Proposal for a decision
Article 6 – paragraph 2

2. Member States shall retain, by way of collection costs, 120 % of the amounts referred to in Article 2(1)(a). Or. fr (NOTE: the text comes from COM(2018)0325)

Amendment 151 #

Proposal for a decision
Article 7 – paragraph 1 – point b a (new)

(ba) the budgetary treatment of revenue of new own resources exceeding the need for the repayment of loans from the recovery instrument

Amendment 152 #

Hélène LAPORTE, Gunnar BECK, Valentino GRANT, Marco ZANNI

Proposal for a decision
Article 8 – paragraph 3

3. Member States shall ~~continue to~~ retain, by way of collection costs, 1020 % of the amounts referred to in Article 2(1)(a) ~~which should have been made available by the Member States before 28 February 2001 in accordance with the applicable Union rules.~~ . Or. fr (NOTE: the text comes from COM(2018)0325)

Amendment 153 #

Younous OMARJEE, Dimitrios PAPADIMOULIS

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 second year following the date of application of national provisions transposing the Council Directive on a Common Consolidated Corporate Tax Base. deleted Or. en (NOTE: the text comes from COM(2018)0325)

Amendment 25 #

Draft legislative resolution
Citation 9 a (new)

Having regard to the draft European Council conclusions on the new multiannual financial framework, own resources and the recovery plan, presented by the European Council President Charles Michel on 10 July 2020;

Amendment 26 #

Younous OMARJEE, Dimitrios PAPADIMOULIS

Draft legislative resolution
Citation 9 b (new)

Having regard to the final report and recommendations of the High-Level Group on Own Resources, published in December 2016 and presented to the European Parliament and Council in January 2017;

Amendment 27 #

Younous OMARJEE, Dimitrios PAPADIMOULIS

Draft legislative resolution
Citation 9 c (new)

Having regard to the worsening situation in the own resources revenue forecast for 2020, as depicted in the Draft Amending Budget No 7/2020, which is only expected to deteriorate given the deeper recession predicted for 2020 by the Commission summer 2020 economic forecast;

Amendment 28 #

Proposal for a decision
Citation 1

Having regard to the Treaty on the Functioning of the European Union, and in particular ~~the third paragraph of Article 311 thereof,~~ Article 311 thereof, Or. en (NOTE: the text comes from COM(2018)0325)

Amendment 29 #

Proposal for a decision
Citation 5 a (new)

Having regard to article 113 of the Treaty on the Functioning of the European Union;

Amendment 30 #

(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. The development of the Own Resources System can and should also participate, to the greatest extent possible, in the development of the policies of the Union. deleted Or. en (NOTE: the text comes from COM(2018)0325)

Amendment 31 #

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. The development of the Own Resources System can and should also participate, to the greatest extent possible, in the development of the policies of the Union. , and should reflect the fluctuations in Member States' economic cycles. Or. en (NOTE: the text comes from COM(2018)0325)

Amendment 32 #

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. The development of the Own Resources System can and should also participate, to the greatest extent possible,~~ in line with the principle of budgetary financing embodied in the Treaties. The development of the Own Resources System must first and foremost participate in the development of the policies of the Union. Or. it (NOTE: the text comes from COM(2018)0325)

Amendment 33 #

Proposal for a decision
Recital 1 a (new)

(1a) The Decision on the System of Own Resources, furthermore, provides the legal basis for the Commission to borrow funds on the capital markets in order to finance expenditure in the framework of the Next Generation EU Recovery Package. The related costs of the principal and interest of the repayments must be re-financed over and above the MFF ceilings and entirely located in the extraordinary and temporary increase of the own resources ceiling (article 3c) in a pre-defined time frame depending on the maturities of the bonds issued and the debt repayment strategy. Such costs should not lead to any increases in national contributions. Therefore, such costs should be entirely covered by the income from genuine new Own Resources. Any amounts generated by such new Own Resources beyond what is necessary to cover the repayment obligations in a given year should flow to the Union budget as general revenue. Any new Own Resources should continue to fund the Union budget as general revenue after the end of the repayment plan.

Amendment 34 #

Proposal for a decision
Recital 1 a (new)

(1a) The Decision on the System of Own Resources, furthermore, provides the legal basis for the Commission to borrow funds on the capital markets in order to finance expenditure in the framework of the European Union Recovery Instrument. The related costs of the principal and interest of the repayments must be re-financed by the Union budget in a pre-defined timeframe depending on the maturities of the bonds issued and the debt repayment strategy. Such costs should not lead to an undue reduction in programme expenditure or investment instruments under the Multiannual Financial Framework, nor should they result in sharp increases in national contributions. Therefore, such costs should be covered by the income from genuine new Own Resources. Any amounts generated by such new Own Resources beyond what is necessary to cover the repayment obligations should lead to an increase of the Union's budget. Any new Own Resources should continue to fund the Union budget as general revenue after the end of the repayment plan.

Amendment 35 #

Roberts ZĪLE

Proposal for a decision
Recital 1 a (new)

(1a) The Decision on the System of Own Resources, furthermore, provides the legal basis for the Commission to borrow funds on the capital markets in order to finance expenditure in the framework of the Next Generation EU Recovery Package. The related costs of the principal and interest of the repayments must be re-financed by the Union budget in a pre-defined timeframe depending on the maturities of the bonds issued and the debt repayment strategy. Such costs should not lead to an undue reduction in programme expenditure or investment instruments under the Multiannual Financial Framework, nor should they result in sharp increases in national contributions. Therefore, such costs should be covered by the income from new Own Resources.

Amendment 36 #

Elisabetta GUALMINI, Eric ANDRIEU, Margarida MARQUES, Pierre LARROUTUROU

Proposal for a decision
Recital 1 a (new)

(1a) The new categories of Own Resources should be introduced as of 2021 for their proceeds to be available when the interest and repayment obligations occur and to contribute to the development of Union policies and programmes. The proceeds from those Own Resources should be sufficient to cover at least the costs of the principal and interest of the repayments and other related costs in their entirety. The new Own Resources should be aligned with Union policy objectives and support the European Pillar of Social Rights, the European Green Deal, the Sustainable Development Goals and the Paris Agreement objective, as well as the functioning of the Single Market and efforts to improve the effectiveness of corporate taxation.

Amendment 37 #

Proposal for a decision
Recital 1 a (new)

(1a) Article 311 TFUE states that, without prejudice to other revenue, the budget shall be wholly financed by own resources.

Amendment 38 #

Eric ANDRIEU, Erik BERGKVIST, Olivier CHASTEL, Elisabetta GUALMINI, Pierre LARROUTUROU

Proposal for a decision
Recital 1 b (new)

(1b) The scale of the amounts needed to avoid a catastrophic economic, social and environmental crisis are considerable. Already before this crisis, on 14 January 2020, the European Commission had stated that the Green Deal would require to bridge an investment gap assessed to at least €260 to 500 billion per year over the next 10 years. In May 2020, the Commission has estimated the investment needs for delivering the green transition and digital transformation at EU level to amount at least 595 bn EUR per year. Such resources needed to pursue EU key policies would boost productivity and innovation and create more than 5 million jobs, in all our countries, which will be much needed to overcome this crisis. Moreover, additionally to this amount, the Commission estimates the need of additional investments in the area of social infrastructure at least 192 bn EUR/per year, to recover to COVID-19 crisis and its dramatic social consequences. To reach these types of volumes of investment, and to avoid a deep economic, social and environmental crisis, substantial revenues from new own resources will have to be part of the solution.

Amendment 39 #

Proposal for a decision
Recital 1 b (new)

(1b) The new categories of Own Resources should be introduced in sufficient time for their proceeds to be available when the interest and repayment obligations occur. The proceeds from those Own Resources should be sufficient to cover entirely the costs of the principal and interest of the repayments and other related costs in their entirety and to reduce the GNI-based own resources to 40% by the end of the MFF 2021-2027. The new Own Resources should be aligned with Union policy objectives and support the European Green Deal as well as the functioning of the Single Market and efforts to improve the effectiveness of corporate taxation. The European Parliament, in its MFF-Own Resources Interim Report of November 2018, has already endorsed a possible basket of new Own Resources that display such characteristics, which should be enlarged to other options such as an EU-wide kerosene tax.

Amendment 40 #

Proposal for a decision
Recital 1 b (new)

(1b) The new categories of Own Resources should be introduced in sufficient time for their proceeds to be available when the interest and repayment obligations occur. The proceeds from those Own Resources should be sufficient to cover at least the costs of the principal and interest of the repayments and other related costs in their entirety. The new Own Resources should be aligned with Union policy objectives and support the European Green Deal as well as the functioning of a fairer Single Market and efforts to improve the effectiveness of corporate taxation, enhance fair taxation and make the EU more resilient in the fight against fraud and tax avoidance, which are EU political priorities. The European Parliament, in its MFF-Own Resources Interim Report of November 2018, has already endorsed a possible basket of new Own Resources that display such characteristics.

Amendment 41 #

Roberts ZĪLE

Proposal for a decision
Recital 1 b (new)

Amendment 42 #

Proposal for a decision
Recital 1 b (new)

(1b) The reform of the EU system of own resources provides a window of opportunity to strengthen the fight against tax fraud, tax evasion and tax avoidance. The implementation of a new basket of own resources is key to fairer and modern systems of taxation in the EU.

Amendment 43 #

Proposal for a decision
Recital 2 a (new)

(2a) Consideration should be given to the advisability of a uniform rate of 0.30% for all Member States except Germany, the Netherlands and Sweden, which have a reduced call rate of 0.15%.

Amendment 44 #

Eero HEINÄLUOMA

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. Equity and fairness are important principles and necessary conditions for the system of EU own resources. The Commission should present a thorough impact assessment evaluating the impact of each proposed new own resource on the competitiveness of the EU and on Member States to ensure an equal impact on equivalent taxpayers across the EU. _________________ 18 COM(2017)358 final of 28 June 2017. Or. en (NOTE: the text comes from COM(2018)0325)

Amendment 45 #

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. _________________ 18 COM(2017)358 final of 28 June 2017. Or. en (NOTE: the text comes from COM(2018)0325)

Amendment 46 #

Proposal for a decision
Recital 3 a (new)

(3a) New ways of financing the European budget should be explored in line with Article 311 TFEU. The Commission must therefore continue to submit proposals for new Own Resources, especially in the framework of the internal market, to progressively reduce direct contributions from Member States, thereby easing the pressure on their budgets. It should accordingly continue its efforts to introduce a financial transaction tax acceptable to all EU Members as a possible means of generating new Own Resources for the EU budget.

Amendment 47 #

Proposal for a decision
Recital 3 a (new)

(3a) In the interests of fairness between the Member States, the Commission document also called for an end to rebates for certain countries that are now no longer justified.

Amendment 48 #

Elisabetta GUALMINI, Eric ANDRIEU, Pierre LARROUTUROU

Proposal for a decision
Recital 4

~~(4) The Lisbon Treaty introduced changes to the provisions related to the Own Resources system, which enable reducing the number of existing resources and to creating new Own Resources.~~ deleted Or. en (NOTE: the text comes from COM(2018)0325)

Amendment 49 #

Proposal for a decision
Recital 4 a (new)

(4a) With the aim of establishing a long-term vision for the future of EU financing, using the momentum of the Conference on the Future of Europe for a discussion on the increase of EU integration of its fiscal policies, the Treaties, with specific regard to Art. 311 TFEU, shall be reviewed with the intention of adopting the upcoming Own Resources Decisions by Ordinary Legislative Procedure.

Amendment 50 #

Proposal for a decision
Recital 5 a (new)

(5a) This reform is necessary to align own resources more closely to the current VAT base and considerably simplify calculations, resulting in greater transparency and accountability.

Amendment 51 #

Hélène LAPORTE, Joachim KUHS, Gunnar BECK, Marco ZANNI, Valentino GRANT

Proposal for a decision
Recital 6

Amendment 52 #

Proposal for a decision
Recital 6

Amendment 53 #

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 not necessary to introduce new categories of Own Resources ~~based on the~~; rejects the introduction of a Common Consolidated Corporate Tax Base~~, the national revenue stemming from the~~; rejects the introduction European Union Emissions Trading System ~~and~~; rejects a national contribution calculated on the basis of non- recycled plastic packaging waste. ; recalls that taxation matters is an exclusive competence of the member states and adoption of provisions for the harmonisation of Member States' rules in the area of indirect taxation require unanimity at Council level in accordance with article 113 TFEU; Or. en (NOTE: the text comes from COM(2018)0325)

Amendment 54 #

Elisabetta GUALMINI, Eric ANDRIEU, Margarida MARQUES, Pierre LARROUTUROU

Proposal for a decision
Recital 6

(6) In order to finance the costs of principal and interest of the repayments of the European Union Recovery Instrument, 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 national revenue stemming from the European Union Emissions Trading System and a national contribution calculated on the basis of non-recycled plastic packaging waste. Moreover, new Own Resources based on a Carbon Border Adjustment Mechanism, a digital services tax and the Financial Transaction Tax should be introduced to this end as soon as the underlying legal conditions are in place. The Commission should make the necessary legislative proposal for the mentioned own resources and potential other new own resources, which support the European Green Deal as well as the functioning of the Single Market and efforts to improve the effectiveness of corporate taxation, as soon as possible. Or. en (NOTE: the text comes from COM(2018)0325)

Amendment 55 #

Proposal for a decision
Recital 6

(6) In order to finance the costs of principal and interest of the repayments of the European Recovery Instrument, 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~~a fairer Single Market, to better support the objectives of Union policies, such as the Green Deal and digital transformation, 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 national revenue stemming from the European Union Emissions Trading System ~~and~~, a national contribution calculated on the basis of non-recycled plastic packaging waste. Moreover, new Own Resources based on a Carbon Border Adjustment Mechanism, a digital service tax, a Financial Transaction Tax, implemented according to a scheme agreed by all Member States, a European Net Wealth Tax, a Single Market Levy and the revenues from the European Central Bank profits should be introduced to this end as soon as the underlying legal conditions are in place. Or. en (NOTE: the text comes from COM(2018)0325)

Amendment 56 #

Proposal for a decision
Recital 6

(6) In order to finance entirely the costs of principal and interest of the repayments of the European Recovery Instrument, 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 to 40% the share of the 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 national revenue stemming from the European Union Emissions Trading System and a national contribution calculated on the basis of non-recycled plastic packaging waste. Moreover, new Own Resources based on a Carbon Border Adjustment Mechanism, a digital services tax, the Financial Transaction Tax and an EU-wide kerosene tax should be introduced to this end as soon as the underlying legal conditions are in place. Or. en (NOTE: the text comes from COM(2018)0325)

Amendment 57 #

Olivier CHASTEL

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 (1) the Common Consolidated Corporate Tax Base, in order to establish a direct link between EU budget funding and the advantages enjoyed by companies in the single market, (2) the national revenue stemming from the European Union Emissions Trading System ~~and~~, which is directly linked to the functioning of the single market and (3) a national contribution calculated on the basis of non- recycled plastic packaging waste. , encouraging an EU transition towards a circular economy. Or. fr (NOTE: the text comes from COM(2018)0325)

Amendment 58 #

Proposal for a decision
Recital 6

Amendment 59 #

Elisabetta GUALMINI, Eric ANDRIEU, Margarida MARQUES, Pierre LARROUTUROU

Proposal for a decision
Recital 6

Amendment 60 #

Proposal for a decision
Recital 6 a (new)

(6a) The introduction of a basket of new genuine own resources will reduce Member States' Gross National Income- based contributions to the Union's annual budget, ending the "zero sum game" and "juste retour" routines and will make the EU budget more efficient, effective and transparent, because it addresses areas that are a priority for the EU and where the money collected and spent at EU level create more and better public goods, compared to the public funds spending at national level.

Amendment 61 #

Luis GARICANO, Olivier CHASTEL, Nicolae ŞTEFĂNUȚĂ

Proposal for a decision
Recital 6 a (new)

(6a) The European Parliament, the Council and the Commission, through a legally binding Interinstitutional Agreement, shall agree to a calendar for the implementation of the already proposed and of additional own resources by 2028. The agreement shall ensure that new own resources reach at least 30% of the annual budget by 2028, and that the Commission makes legislative proposals to that effect.

Amendment 62 #

Luis GARICANO, Olivier CHASTEL, Nicolae ŞTEFĂNUȚĂ

Proposal for a decision
Recital 6 a (new)

(6a) The Commission should evaluate the introduction of a Carbon Border Adjustment Mechanism as a new Own Resource for the Union budget, in full compatibility with WTO rules. This Own Resource should contribute to reducing the risk of carbon leakage and ensuring a level playing field in international trade.

Amendment 63 #

Olivier CHASTEL

Proposal for a decision
Recital 6 a (new)

(6a) The introduction of new categories of Own Resources fully respects national fiscal sovereignty.

Amendment 64 #

Proposal for a decision
Recital 6 b (new)

(6b) The proceeds from the sale of allowances of the Emissions Trading System, the plastic-based contribution, and the proceeds from shall be introduced as new Own Resources by January 1st, 2021. The proceeds from the Digital Services and the Common Consolidated Corporate Tax Base Taxation shall be introduced as new Own Resources by January 1st 2022, with the Commission having until June 30st 2021 to make any relevant or necessary proposals. The proceeds from the Carbon Border Adjustment Mechanism shall be introduced as new Own Resources by December 31st 2022, with the Commission having until June 30st 2021 to make any relevant or necessary proposals. The proceeds from the Financial Transaction Tax shall be introduced as new Own Resources by January 1st 2024, with the Commission having until June 30st 2022 to make any relevant or necessary proposals.

Amendment 65 #

Proposal for a decision
Recital 6 b (new)

(6b) Therefore, to ensure the reliability of the EU budget and the continuity of EU policies, the EU basket of genuine own resources shall be composed of more stable sources of revenue, which are the one produced by the functioning of the internal market, and not only by the one linked to environmental policies, which are meant to decrease and hopefully disappear over the time, in parallel with the replacement of traditional practices with sustainable alternatives by EU contributors;

Amendment 66 #

Hélène LAPORTE, Joachim KUHS, Gunnar BECK

Proposal for a decision
Recital 7

Amendment 67 #

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~~Or. 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. The Own Resource should only apply to the entities for whom the Union rules on the Common Consolidated Corporate Tax Base are mandatory. _________________ 19 COM(2016) 683, 25.10.2016. (NOTE: the text comes from COM(2018)0325)

Amendment 68 #

Proposal for a decision
Recital 7

(7) The European Single Market greatly benefits companies that operate in more than one Member State. ~~However, t~~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. The Own Resource should only apply to the entities for whom the Union rules on the Common Consolidated Corporate Tax Base are mandatory. _________________ 19incentives for Member States not to overtax companies and citizens and guarantee a high quality of public services for its tax revenue. Or. en (NOTE: the text comes from COM (201~~6) 683 of 25.10.2016.~~ 8)0325)

Amendment 69 #

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 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. _________________ 20Directive 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). unforeseen price fluctuations, especially between 2013 and now, the EU ETS is too unreliable to be used as a stable own resource. Or. en (NOTE: the text comes from COM(2018)0325)

Amendment 70 #

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 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. _________________ 20Directive 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). Or. en (NOTE: the text comes from COM(2018)0325)

Amendment 71 #

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 based on the additional revenue from 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. This Own Resource should be gradually introduced in order to avoid putting pressure on national budgets dedicated to climate and energy policy (as 50% of revenues are earmarked for this purpose in the ETS Directive (Directive 2003/87/EC)) and should contribute towards Union projects that are in line with the Union’s climate and energy objectives. The Own Resource based on the European Emissions Trading System should also be defined in a way that includes the potential additional revenue resulting from future widening of the scope of the ETS directive. _________________ 20Directive 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). Or. en (NOTE: the text comes from COM(2018)0325)

Amendment 72 #

Roberts ZĪLE

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 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. Warns that expanding the scope of the ETS Directive to new sectors or geographical regions, if not done in a coordinated manner on a global scale risks damaging EU competitiveness. _________________ 20Directive 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). Or. en (NOTE: the text comes from COM(2018)0325)

Amendment 73 #

Hélène LAPORTE, Joachim KUHS, Gunnar BECK

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 based on the allowances to be auctioned by Member States, including transitional free allocation to the power sector, while simultaneously encouraging emissions reduction in line with the Green Deal recommendations and the Paris Agreements. 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. _________________ 20Directive 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). Or. it (NOTE: the text comes from COM(2018)0325)

Amendment 74 #

Proposal for a decision
Recital 8 a (new)

(8a) The sustainability of this scheme depends on the market price for EU trading scheme allowances and on the annual volume of auctioned allowances based on the market stability reserve.

Amendment 75 #

Proposal for a decision
Recital 9

Amendment 76 #

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.~~ An Own Resource which is based on a national contribution proportional to the quantity of plastic packaging waste that is not recycled in each Member State will ~~provide an incentive to reduce the consumption of single-use plastics, foster recycling and boost the circular economy. At the same time,~~lead to higher consumer prices without a guarantee in the reduction of consumption of single-use plastics. Alternatives such as paper bags could have equally disastrous consequences on the environment, such as deforestation. Member States ~~will be~~remain free to ~~take the most suitable measures to achieve those goals, in line with the principle of subsidiarity.~~ set their own fiscal policies, in line with the principle of subsidiarity. Or. en (NOTE: the text comes from COM(2018)0325)

Amendment 77 #

Elisabetta GUALMINI, Eric ANDRIEU, Margarida MARQUES, Pierre LARROUTUROU

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 and achieve the packaging waste recycling targets. An Own Resource which is based on a national contribution proportional to the quantity of plastic packaging waste that is not recycled in each Member State will provide an incentive to reduce the consumption of single-use plastics, foster recycling and boost the circular economy~~. At the same time, Member States will be free to take the most suitable measures to achieve those goals, in line with the principle of subsidiarity.~~ , while its steering effect should not counteract the priority of preventing waste generation in line with the waste hierarchy. The Commission should establish a streamlined calculation method, as well as effective registration and control mechanisms. At the same time, Member States will be free to take the most suitable measures to achieve those goals, in line with the principle of subsidiarity. Given that this contribution is meant to be an own resource building on the polluter pays principle, this contribution should not be subject to any correction mechanism. Or. en (NOTE: the text comes from COM(2018)0325)

Amendment 78 #

Proposal for a decision
Recital 9 a (new)

(9a) The conditions that applied to the UK for supporting the introduction of rebates, as established in the European Council conclusions of Fontainebleau in 1984, are not valid anymore and therefore all the related correction mechanism granted to Germany, Austria, Denmark, Sweden and the Netherlands shall be abolished for the sake of fairness and transparency.

Amendment 79 #

José Manuel FERNANDES, Valérie HAYER

Proposal for a decision
Recital 9 a (new)

(9a) Rebates and other correction mechanisms should be abolished.

Amendment 80 #

Proposal for a decision
Recital 9 a (new)

(9a) Rebates and other correction mechanisms should be abolished.

Amendment 81 #

Proposal for a decision
Recital 9 a (new)

(9a) Rebates and other correction mechanisms should be abolished.

Amendment 82 #

Elisabetta GUALMINI, Eric ANDRIEU, Pierre LARROUTUROU

Proposal for a decision
Recital 9 a (new)

(9a) Rebates and other correction mechanisms should be abolished. Should the need arise, any rebates would have to be granted in the form of temporary lump sum reductions on a Member State’s GNI-based contribution for a limited phasing out period and in no case longer than 5 years;

Amendment 83 #

Hélène LAPORTE, Gunnar BECK, Marco ZANNI, Valentino GRANT

Proposal for a decision
Recital 9 a (new)

(9a) This is a vulnerable mechanism, the Own Resource contribution being proportional to the quantity of non- recycled plastic packaging waste reported annually to Eurostat by each Member State.

Amendment 84 #

Proposal for a decision
Recital 9 b (new)

(9b) The European Single Market greatly benefits companies that operate in more than one Member State; an EU recovery package as part of the MFF would be vital in maintaining the integrity of this Single Market; therefore, it could be considered to let multinational companies contribute to our economic recovery and the protection of our single market through a Single Market Levy; such a levy, in the form of a subscription for companies to participate in the Single Market would be implemented according to lump sum contributions, the amount of which would vary according to companies’ turnover and shall exempt small and medium enterprises.

Amendment 85 #

Elisabetta GUALMINI, Eric ANDRIEU, Pierre LARROUTUROU

Proposal for a decision
Recital 9 c (new)

(9c) The establishment of an European Net Wealth tax for the 1% richest segment of the population could address excessive wealth inequality and would be a concrete embodiment of European solidarity in the fight against the COVID epidemic. It is evident that the most vulnerable have been hit disproportionately by the crisis, as most high-income earners can still work from home and the wealthy can use their wealth to weather the shock better. Moreover, an EU-wide implementation of a wealth tax based on harmonised tax provisions would limit the risk of tax avoidance by wealthy individuals across the EU.

Amendment 86 #

Proposal for a decision
Recital 10

Amendment 87 #

Proposal for a decision
Recital 10

Amendment 88 #

Elisabetta GUALMINI, Eric ANDRIEU, Margarida MARQUES, Pierre LARROUTUROU

Proposal for a decision
Recital 10

Amendment 89 #

Proposal for a decision
Recital 10

Amendment 90 #

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. Those corrections should be phased out by the end of 2025.~~ . Or. en (NOTE: the text comes from COM(2018)0325)

Amendment 91 #

Angelika WINZIG

Proposal for a decision
Recital 10

Amendment 92 #

Proposal for a decision
Recital 10

Amendment 93 #

Proposal for a decision
Recital 10 a (new)

(10a) A better communication plan should be envisaged in order to keep citizens better informed with the actions the EU is undertaking to minimise the negative impact that the COVID-19 pandemic had on the European economy.

Amendment 94 #

Hélène LAPORTE, Gunnar BECK, Marco ZANNI, Valentino GRANT

Proposal for a decision
Recital 11

Amendment 95 #

Alfred SANT

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. However, the overhead costs of running tax systems being proportionately greater for small member states than for larger economies, an audit of costs and tax outturn should be carried out in all Member States to determine variances in collection costs. The results of such audit will be taken into account when implementing the stated adjustment. Or. en (NOTE: the text comes from COM(2018)0325)

Amendment 96 #

Proposal for a decision
Recital 12

(12) In accordance with the fourth paragraph of Article 311 of the Treaty on the Functioning for the European Union the Council is to lay down implementing measures for the Union's Own Resources system. Such measures should include provisions of a general and technical nature, applicable to all types of Own Resources and for which appropriate parliamentary oversight is particularly important. Those measures should include detailed rules for establishing the amounts of the Own Resources referred to in Article 2(1) to be made available, including the applicable call rates for the Own Resources referred to in points (b) to (e) of Article 2(1), the technical issues related to Gross National Income, the provisions and arrangements necessary for controlling and supervising the collection of Own Resources, including rules on inspections and on powers of officials and other servants authorised by the Commission to carry out inspections and any relevant reporting requirements. A yearly report containing detailed information regarding the Own Resources System and its contribution to the EU budget should be envisaged and submitted to the European Parliament. Or. en (NOTE: the text comes from COM(2018)0325)

Amendment 97 #

Proposal for a decision
Recital 12

(12) In accordance with the fourth paragraph of Article 311 of the Treaty on the Functioning for the European Union the Council is to lay down implementing measures for the Union's Own Resources system. Such measures should include provisions of a general and technical nature, applicable to all types of Own Resources and for which appropriate parliamentary ~~oversight~~scrutiny is particularly important. Those measures should include detailed rules for establishing the amounts of the Own Resources referred to in Article 2(1) to be made available, including the applicable call rates for the Own Resources referred to in points (b) to (e) of Article 2(1), the technical issues related to Gross National Income, the provisions and arrangements necessary for controlling and supervising the collection of Own Resources, including rules on inspections and on powers of officials and other servants authorised by the Commission to carry out inspections and any relevant reporting requirements. Or. en (NOTE: the text comes from COM(2018)0325)

Amendment 98 #

Proposal for a decision
Recital 13

(13) The integration of the European Development Fund into the EU budget ~~will need to~~should not 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. In times of economic downturns, the EU needs to economise and set clear policy priorities. Aid for development cooperation is in these circumstances, not a clear policy priority. Or. en (NOTE: the text comes from COM(2020)0445)

Amendment 99 #