2020/2254(INL) Fair and simpler taxation supporting the recovery strategy (EP follow-up to the July Commission’s Action Plan and its 25 initiatives in the area of VAT, business and individual taxation)
Next event: Indicative plenary sitting date 2022/03/07 more...
Lead committee dossier:
Next event: Indicative plenary sitting date 2022/03/07 more...
- Vote scheduled in committee 2022/01/24
Progress: Awaiting committee decision
| Role | Committee | Rapporteur | Shadows |
|---|---|---|---|
| Lead | ECON |
NIEDERMAYER Luděk ( EPP)
|
BELKA Marek ( S&D),
PÎSLARU Dragoş ( Renew),
GRUFFAT Claude ( Verts/ALE),
BECK Gunnar ( ID),
MOŻDŻANOWSKA Andżelika Anna ( ECR),
GUSMÃO José ( GUE/NGL)
|
Lead committee dossier:
Legal Basis:
RoP 47
Legal Basis:
RoP 47Subjects
Events
2022/03/07
Indicative plenary sitting date
2022/01/24
Vote scheduled in committee
2021/11/15
EP - Amendments tabled in committee
Documents
2021/09/28
EP - Committee draft report
Documents
2020/12/17
EP - Committee referral announced in Parliament
2020/10/28
EP - NIEDERMAYER Luděk (EPP) appointed as rapporteur in ECON
Documents
Activities
- Enikő GYŐRI
Plenary Speeches (0)
- Othmar KARAS
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- Luděk NIEDERMAYER
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- João PIMENTA LOPES
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- Paul TANG
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- Gunnar BECK
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- Dragoş PÎSLARU
Plenary Speeches (0)
- Billy KELLEHER
Plenary Speeches (0)
- Lídia PEREIRA
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- Aurore LALUCQ
Plenary Speeches (0)
- Andżelika Anna MOŻDŻANOWSKA
Plenary Speeches (0)
- Marek BELKA
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- Martin HLAVÁČEK
Plenary Speeches (0)
- Sunčana GLAVAK
Plenary Speeches (0)
- Marc ANGEL
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- Claude GRUFFAT
Plenary Speeches (0)
- Michiel HOOGEVEEN
Plenary Speeches (0)
| Amendments | Dossier |
| 206 |
2020/2254(INL)
2021/11/16
ECON
206 amendments...
Amendment 1 #
Motion for a resolution Citation 6 Amendment 10 #
Motion for a resolution Recital A A. whereas the unprecedented impact and magnitude of the COVID-19 crisis on the economy has led to a decrease in tax revenues and an increase in fiscal expenditures to protect society and the economy, and is leading to a sharp increase in government debt; whereas tax fraud and tax evasion undermines government revenues, as well as the sustainability of public finances and taxation systems; whereas
Amendment 100 #
Motion for a resolution Paragraph 9 9. Observes that the current EU VAT system remains too complex and vulnerable to fraud, while generating high compliance costs for economic operators8, and that it is an unfair system given the privileged position of certain Member States in terms of freedom to set VAT rates; notes that the different measures to tackle tax fraud are adopted in the Member States; recalls that the modernisation of the VAT system and the shift towards a more coherent VAT system across the Union should be addressed urgently9; calls for a system that is fair and equal for all and ensures transparency and consistency, while allowing Member States flexibility in setting VAT rates, which is particularly important in the period of economic recovery following the COVID-19 pandemic. _________________
Amendment 101 #
Motion for a resolution Paragraph 9 9. Observes that the current EU VAT system remains too complex and vulnerable to fraud, while generating high compliance costs for economic operators8 ; notes that the different measures to tackle tax fraud are adopted in the Member States; recalls that the
Amendment 102 #
Motion for a resolution Paragraph 9 9. Observes that the current EU VAT system remains too complex and vulnerable to fraud, while generating high compliance costs for economic operators8; notes that the different measures to tackle tax fraud are adopted in the Member States; recalls that the modernisation of the VAT system and the shift towards a more coherent VAT system across the Union should be addressed urgently9; even if comitology procedures were only be applied under a limited set of rules implementing the VAT Directive which require a common interpretation, this new procedure should be used only in strictly proscribed cases which do not impinge on the tax sovereignty of Member States; _________________ 8As per the EPRS’ EAVA (September 2021), the VAT gap, including cross- border VAT evasion and fraud, could be estimated at around €120 billion in 2020,
Amendment 103 #
Motion for a resolution Paragraph 9 9. Observes that the current EU VAT system remains too complex, especially for SMEs, and vulnerable to fraud, while generating high compliance costs for economic operators8 ; notes that the different measures to tackle tax fraud are adopted in the Member States; recalls that the modernisation of the VAT system and the shift towards a more coherent VAT system across the Union should be addressed urgently9 ; _________________ 8As per the EPRS’ EAVA (September 2021), the VAT gap, including cross- border VAT evasion and fraud, could be estimated at around €120 billion in 2020, page 42. 9As per the EPRS' EAVA (September 2021), the estimated added value of the extended cooperation between the Member States plus the full implementation of the OSS could bring a reduction of est. €29 billion of the VAT gap, and a reduction of est. €10 billion in compliance costs for businesses, page 39.
Amendment 104 #
Motion for a resolution Paragraph 9 a (new) 9 a. Stresses that economically relevant VAT fraud schemes are mainly driven by multinationals and wealthy individuals, through schemes such as Missing Trader Intra Community, the buying and selling of cars as they were second-hand, and air craft leasing; stresses that, according to Europol estimates, between EUR 40billion and EUR 60 billion of the annual VAT revenue losses of Member States are caused by organised crime groups, and 2 % of those groups are behind 80 % of MTIC fraud; considers that it is necessary to focus on these issues when fighting VAT fraud;
Amendment 105 #
Motion for a resolution Paragraph 9 a (new) Amendment 106 #
Motion for a resolution Paragraph 9 a (new) 9 a. Welcomes the setup of the Union One-Stop Shop (OSS) that allows cross- border economic operators to fulfil VAT obligations on e-commerce sales within the Union more easily; invites the Commission to assess how to broaden the scope of the OSS to encompass a wider range of services;
Amendment 107 #
Motion for a resolution Paragraph 10 10. Stresses that tackling the VAT gap and tax fraud should be an urgent priority for the Union and the Member States in the
Amendment 108 #
Motion for a resolution Paragraph 10 a (new) 10 a. Stresses that Member States still use various criteria to determine tax residence status, creating a risk of double taxation or double non-taxation; recalls in this regard the July 2020 Commission action plan announcing a Commission legislative proposal in 2022/2023 clarifying where taxpayers that are active across borders in the Union are to be considered residents for tax purposes; looks forward to this Commission’s proposal which should aim at ensuring a more consistent determination of tax residence within the Single Market;
Amendment 109 #
10 a. Welcomes the identified need in the Commission’s Action Plan to ensure coherence between tax policies and the European Green Deal; looks forward in this context to the proposal for reviewing VAT rates in the area of passenger transport exemptions; supports the end of exemptions for air and maritime transport; recalls, in this context, the joint statement by the Netherlands and eight other Member States in 2019 asking the Commission to come forward with an aviation tax proposal;
Amendment 11 #
Motion for a resolution Recital A a (new) A a. whereas the tax incidence has shifted from wealth to income, from capital to labour income and consumption, from MNEs to SMEs, and from the financial sector to the real economy, thus becoming more regressive; whereas this shift in the tax burden from more mobile to less mobile taxpayers results in a lower average tax burden for the very rich income;
Amendment 110 #
Motion for a resolution Paragraph 10 a (new) 10 a. Stresses that the amount of VAT arrears registered for each Member State is an important driver of administrative ineffectiveness; underlines that VAT arrears would need to decrease substantially, by close to 17 percentage points, from currently 37% on average to around 20%, in order to decrease the VAT gap by one percentage point10a; _________________ 10a EPRS, PE 694.223, September 2021, p. 29
Amendment 111 #
Motion for a resolution Paragraph 10 a (new) 10 a. Underlines that the current VAT system remains fragmented triggering a significant administrative burden on firms, in particular for cross-border operations and SMEs, which reduces benefits of existence in the single market and also imposes costs for Member States through possible revenue losses;
Amendment 112 #
Motion for a resolution Paragraph 10 a (new) 10 a. Notes that the Commission, with the new proposals, should take into account the specific needs of SMEs and create a level playing field via requirements based on threshold when relevant;
Amendment 113 #
Motion for a resolution Paragraph 10 a (new) Amendment 114 #
Motion for a resolution Paragraph 10 b (new) 10 b. Welcomes the review of the current VAT exemption on financial services, in particular following the withdrawal of the United Kingdom from the Union and the revision of the national rules in this area; stresses that the review should ensure that VAT rules on financial services are fit for current digital economy, including Fintech, and that an international level playing field is maintained for Union companies;
Amendment 115 #
Motion for a resolution Paragraph 10 b (new) 10 b. Urges, in the framework of the ongoing negotiations on the revision of the VAT rate directive, Member States to phase out all zero-rates and reduced rates on harmful environmental goods and services; invites equally the Council to consider the idea of increased VAT rates compared to a standard VAT rate for environmentally harmful products to achieve the Union’s climate objectives;
Amendment 116 #
Motion for a resolution Paragraph 10 b (new) 10 b. Recalls that in order to decrease the VAT gap by one percentage point, transparency would need to increase by 15 units, which for the Union on average means a move from 64 to 79 units, a substantial move towards the best performers2a; _________________ 2aEPRS, PE 649.223, September 2021, 29.
Amendment 117 #
Motion for a resolution Paragraph 10 b (new) 10 b. Welcomes the proposal of a single VAT registration aiming at simplification of tax compliance, specifically in reducing uncertainty in the single market and costs for cross-border operations, through a continued extension of the One Stop Shop, similar to the e-commerce package;
Amendment 118 #
Motion for a resolution Paragraph 10 b (new) 10 b. Stresses the importance of a swift exchange of information between Member States to combat tax fraud; welcomes, in this context, the proposal announced in the Commission’s communication of further developing Eurofisc;
Amendment 119 #
Motion for a resolution Paragraph 10 c (new) 10 c. Notes with concern that some Member States do not generally exempt in-kind donations from VAT, leading businesses to destroy consumer goods, notably returns, rather than donating them to charitable causes, even though such an exemption is possible under the existing VAT Directive; calls on the Commission to issue guidance to Member States, clarifying that VAT exemptions for in-kind donations are compatible with the existing Union law on VAT until Council proposal 2018 (COM(2018) 20 final, Article 98.2) is adopted by Member States;
Amendment 12 #
Motion for a resolution Recital A a (new) A a. whereas in 2020, tax revenue in the Union fell by EUR 215 billion compared to 2019, while at the same time the tax-to-GDP ration has increased from 41.1 to 41.3%1a; _________________ 1a https://ec.europa.eu/eurostat/en/web/prod ucts-eurostat-news/-/ddn-20211029-2
Amendment 120 #
Motion for a resolution Paragraph 10 c (new) 10 c. Calls on the Commission to analyse and investigate the possibilities of using technology, AI and different software by applying it to real or near time VAT reporting in B2B transactions, with consideration to data protection and confidentiality; notes that the best result will be achieved if the data analysis tools are introduced and implemented within the Union single market or the standards for such reporting are set across the Union simultaneously;
Amendment 121 #
Motion for a resolution Paragraph 10 c (new) 10 c. Welcomes the start of operations by the European Public Prosecutor Office (EPPO) in June of 2021;
Amendment 122 #
Motion for a resolution Paragraph 10 d (new) 10 d. Calls on the Commission to take steps towards a more efficient use of the Transaction network analysis (TNA) tool and focus on the quality of data provided, as it represents a key tool in tackling VAT fraud. In order to do so, the Commission should review how the TNA tool is used by the Member States and assist them in introducing guidance for best practices. In order to reduce compliance costs for taxpayers, data provided should be generated by an automated digitalised system of reporting data from the taxpayer to tax authorities1a (for example by e-invoicing system referred to in annex); _________________ 1aProposal to consider abandoning the existing reporting and setting up a harmonised reporting system for cross- border transactions would allow to match transactions easier (as confirmed by the EPRS study).
Amendment 123 #
Motion for a resolution Paragraph 10 d (new) 10 d. Calls on Member States to facilitate the exchange of information with judicial and law enforcement authorities such as Europol and OLAF, as recommended by the Court of Auditors;
Amendment 124 #
Motion for a resolution Paragraph 10 e (new) 10 e. Asks for the Commission to relaunch the discussion on a definitive VAT regime; stresses however that VAT fraud typologies are multifaceted, evolving and concern many economic sectors, possibly changing to adapt to a new legal framework; a study requested by TAX 3 in 20183a stresses that “A new type of ‘missing trader’ is therefore likely to arise under the proposed ‘definitive system' (the seller becoming the missing trader in this case)”; _________________ 3aLAMENSCH M. and CECI E. (2018) VAT fraud - Economic impact, challenges and policy issues, in https://www.europarl.europa.eu/RegData/ etudes/STUD/2018/626076/IPOL_STU(20 18)626076_EN.pdf
Amendment 125 #
Motion for a resolution Paragraph 11 11. Highlights that the current global tax environment is outdated
Amendment 126 #
Motion for a resolution Paragraph 11 11. Highlights that the current
Amendment 127 #
Motion for a resolution Paragraph 11 11. Highlights that the current global tax environment is outdated, and can only
Amendment 128 #
Motion for a resolution Paragraph 11 11. Highlights that the current global tax environment is outdated, and can only be fully addressed on a global level; considers that
Amendment 129 #
Motion for a resolution Paragraph 11 11. Highlights that the current global tax environment is outdated, and can only be fully addressed on a global level; considers that
Amendment 13 #
Motion for a resolution Recital B B. whereas a swift recovery requires a strong economic and fiscal policy response ensuring, inter alia: (i) an effective level playing field for businesses, including less red tape to promote both domestic trade and trade within the Single Market, supported by a simple, fairer and more predictable tax environment; (ii) securing tax revenues for Member States to finance the recovery, the ecological transition to a carbon-neutral economy and reduce debt to GDP and (iii) fair taxation of businesses and citizens, enhancing
Amendment 130 #
Motion for a resolution Paragraph 11 a (new) 11 a. Stresses, however, the significant loopholes that undermine the potential power of this agreement, more specifically: the carve-outs translating in a less than 15% effective minimum corporate tax rate and the fact that taxing rights are allocated to the jurisdictions where the headquarters are located, which does not respect the principle of taxing the economic activity where it happens;
Amendment 131 #
Motion for a resolution Paragraph 11 b (new) 11 b. Calls on the Commission to pass the international agreement into Union law and to be more ambitious, by implementing a 25% minimum effective corporate tax rate;
Amendment 132 #
Motion for a resolution Paragraph 12 Amendment 133 #
Motion for a resolution Paragraph 12 Amendment 134 #
Motion for a resolution Paragraph 12 12. Welcomes the efforts of the Commission to address the problem at least partially by introducing various initiatives
Amendment 135 #
Motion for a resolution Paragraph 12 12. Welcomes the efforts of the Commission to address the problem at least partially by introducing various initiatives, but stresses the high importance of the Union in contributing to the success of global negotiations towards the ongoing necessary reforms; welcomes the announcement made by the Commission to implement both Pillars of the Inclusive framework via directives before the end of 2022; stresses that while the Commission's actions would not undermine the OECD initiatives, the specificities of the Union and its Single market might require an expansion of the level of ambition;
Amendment 136 #
Motion for a resolution Paragraph 12 12.
Amendment 137 #
Motion for a resolution Paragraph 12 12. Welcomes the efforts of the Commission and the Organisation for Economic Co-operation and Development (OECD) to address the problem at least partially by introducing various initiatives, but stresses the high importance of the Union in contributing to the success of global negotiations towards the ongoing necessary reforms;
Amendment 138 #
Motion for a resolution Paragraph 13 13. Notes that the reduction of the estimated gap10 due to corporate tax avoidance at around EUR 35 billion per year from the previous Commission estimations of EUR 50-70 billion before anti-BEPS measures were introduced and the correlation between an improvement and the legislative efforts on tax avoidance carried out by the Commission; stresses that situations where some firms are still able to reduce their tax bill is undermining fair competition in the single market and often harming the competitiveness of SMEs; stresses further that special regimes such as lower corporate income tax rates push high-income earners to incorporate avoiding progressive personal income taxation; notes that the corporate sector now accounts for a greater proportion of the overall economy due to a race to the bottom in corporate tax rates and the shift from personal income taxation to corporate income taxation; _________________ 10 COM(2020) 312 final, page 5. There are other estimations, for example by the European Parliament, with estimated losses from financial crime, tax evasion and tax avoidance amounting to EUR 190 bn. Based on the OECD's comprehensive work in the Base Erosion Profit Shifting report (BEPS), Action 11, global revenue losses before any of the anti-BEPS measures were decided amounted to some USD 100-240 billion or 0.35 per cent of global GDP. The EU Commission estimated that some EUR 50-70 billion was attributable to the EU before the Anti-Tax Avoidance Directives I and II were agreed on by Member States.
Amendment 139 #
Motion for a resolution Paragraph 13 13. Notes that the reduction of the estimated gap10 due to corporate tax avoidance at around EUR 35 billion per year from the previous Commission estimations of EUR 50-70 billion before anti-BEPS measures were introduced and the correlation between an improvement and the legislative efforts on tax avoidance carried out by the Commission; notes the implementation of the 2019 Anti-Tax Avoidance Directive and requests the need for an evaluation report by the Commission on its impact and implementation; stresses that situations where some firms are still able to reduce their tax bill is undermining fair competition in the single market and often harming the competitiveness of
Amendment 14 #
Motion for a resolution Recital B B. whereas a swift recovery requires a strong economic and fiscal policy response through reforms and investments ensuring, inter alia: (i) an effective level playing field for businesses, including less red tape to promote competition, as well as both domestic trade and trade within the Single Market, supported by a simple, digital and more predictable tax environment; (ii) securing tax revenues for Member States to finance the recovery and reduce debt to GDP and (iii) fair taxation of businesses and citizens, enhancing transparency and both trust in society and fair competition through coordinated and digitalised reporting systems;
Amendment 140 #
Motion for a resolution Paragraph 13 13. Notes that the reduction of the estimated gap10 due to corporate tax avoidance at around EUR 35 billion per year from the previous Commission estimations of EUR 50-70 billion before anti-BEPS measures were introduced and the correlation between an improvement and the legislative efforts on tax avoidance carried out by the Commission; stresses that situations where some firms are still able to reduce their tax bill is undermining fair competition in the single market and often harming the competitiveness of SMEs; recalls that the tax gap due to corporate tax avoidance can amount up to EUR 190 billion when special tax arrangements, inefficiencies in collection and other practices are taken into account; _________________ 10 COM(2020) 312 final, page 5. There are other estimations, for example by the European Parliament, with estimated losses from financial crime, tax evasion and tax avoidance amounting to EUR 190 bn. Based on the OECD's comprehensive work in the Base Erosion Profit Shifting report (BEPS), Action 11, global revenue losses before any of the anti-BEPS measures were decided amounted to some USD 100-240 billion or 0.35 per cent of global GDP. The EU Commission estimated that some EUR 50-70 billion was attributable to the EU before the Anti-Tax Avoidance Directives I and II were agreed on by Member States.
Amendment 141 #
Motion for a resolution Paragraph 13 13. Notes that the reduction of the estimated gap10 due to corporate tax avoidance at around EUR 35 billion per year from the previous Commission estimations of EUR 50-70 billion before anti-BEPS measures were introduced and the correlation between an improvement and the legislative efforts on tax avoidance carried out by the Commission; stresses that situations where some firms are still able to reduce their tax bill via tax avoidance or aggressive tax planning is undermining fair competition in the single market and often harming the competitiveness of SMEs;
Amendment 142 #
Motion for a resolution Paragraph 14 14. Welcomes the historic two-pillar agreement reached at the
Amendment 143 #
Motion for a resolution Paragraph 14 14. Welcomes the two-pillar agreement reached at the G7/G20 levels on the allocation of taxing rights and the application of a minimum effective tax rate of at least 15% on the global profits of MNEs; notes the need for effective implementation in the Union and beyond; calls on the Commission to make the necessary legislative proposals to implement the agreement into Union law as quickly as possible after the finalisation of the technical work on the OECD approach; understands that the Commission’s proposal for a Digital Levy has been put on hold and demands the Commission to communicate quickly on the alternatives it is considering, also in the context of the Union's own resources;
Amendment 144 #
Motion for a resolution Paragraph 14 14. Welcomes the two-pillar agreement reached at the G7/G20 levels on the allocation of taxing rights and the application of a minimum effective tax rate of at least
Amendment 145 #
Motion for a resolution Paragraph 14 14.
Amendment 146 #
Motion for a resolution Paragraph 14 14. Welcomes the two-pillar agreement reached at the G7/G20 levels on the allocation of taxing rights and the application of a minimum effective tax rate of
Amendment 147 #
Motion for a resolution Paragraph 14 14. Welcomes the two-pillar agreement reached at the G7/G20 levels on the allocation of taxing rights and the application of a minimum effective tax rate of
Amendment 148 #
Motion for a resolution Paragraph 14 14. Welcomes the two-pillar agreement reached at the G7/G20 levels on the allocation of taxing rights and the application of a minimum effective tax rate of
Amendment 149 #
Motion for a resolution Paragraph 14 14. Welcomes the two-pillar agreement reached at the G7/G20 levels on the allocation of taxing rights and the application of a minimum effective tax rate of
Amendment 15 #
Motion for a resolution Recital B B. whereas a swift recovery requires a
Amendment 150 #
Motion for a resolution Paragraph 14 a (new) 14 a. Observes that the new working arrangements such as telework bring both challenges and opportunities for workers and employers; underlines the urgent need to better define the notion of tax residency for individuals in view of the new working arrangements that have developed rapidly due to the COVID-19 crisis; highlights that such new working arrangements can have a real impact on the collection of personal income tax, notably due to the proliferation of low tax regimes for non-residents; urges the Commission to issue proposals on the definition of tax residency by 2023;
Amendment 151 #
Motion for a resolution Paragraph 14 a (new) 14 a. Welcomes the fact that some Member States have pressed ahead with the introduction of national digital taxes despite ongoing negotiations at EU and OECD levels; underlines that these national measures have generated a positive pressure on international negotiations and that they make a coordinated European solution all the more pressing; stresses that these national measures should be phased out following the implementation of an effective international solution covering the same aspects;
Amendment 152 #
Motion for a resolution Paragraph 14 a (new) 14 a. Calls on the Union to implement a temporary excess profit tax, to tax multinational enterprises which benefited from the crisis to increase their profits;
Amendment 153 #
Motion for a resolution Paragraph 14 b (new) 14 b. Calls on States to introduce and collect the tax deficit of multinationals: the difference between what a corporation pays in taxes globally and what this corporation would have to pay if all its profits were subject to a minimum tax rate in each of the countries where it operates; underlines that such a solution could encourage other States to follow the move and progressively lead to a global solution;
Amendment 154 #
Motion for a resolution Paragraph 14 c (new) 14 c. Calls on the Union to implement a progressive taxation on the wealth of the richest households;
Amendment 155 #
Motion for a resolution Paragraph 15 15. Recalls that future Union policy options and political choices in the area of business taxation should be based on tax fairness, efficiency and transparency, while also taking into account the need to strengthen Member States tax revenues, given the decisive role of the governments in fostering a sustainable economic recovery from the pandemic; in this sense, stresses that these policy choices should lead
Amendment 156 #
15. Recalls that future Union policy options and political choices in the area of business taxation should be based on overall tax fairness, European Green Deal objectives, efficiency and transparency, leading to sustainable, redistributive and fair tax mixes and fairly shared taxes for all types of multinational companies, while reducing costs of compliance for taxpayers, as well as removing sources of business distortions in the Union single market, trade and investments;
Amendment 157 #
Motion for a resolution Paragraph 15 a (new) 15 a. Underlines that according to the Commission’s Annual Report on Taxation 2021, tax arrears are very unevenly distributed across the Member States15a; is concerned about the fact that total year-end tax debt in Greece is well over 200% and is approaching 200% in Italy, a significant increase compared to the previous year, clearly showing severe tax compliance problems and inefficient tax payment systems in these specific countries; is shocked that the Commission did not collect information nor analyse tax arrears in individual Member States15b and urges the Commission to commence this process as of this year; _________________ 15ahttps://op.europa.eu/en/publication- detail/-/publication/db46de2a-b785-11eb- 8aca-01aa75ed71a1/language-en, graph 23, page 50. 15bAnswer given by Mr Gentiloni on behalf of the European Commission to question E-003183/2021, https://www.europarl.europa.eu/doceo/doc ument/E-9-2021-003183-ASW_EN.html
Amendment 158 #
Motion for a resolution Paragraph 15 a (new) 15 a. Welcomes that the Union has developed coordination mechanisms such as peer review procedures within the Code of Conduct Group (CoC); underlines that within the CoC Member States re- examine, amend or abolish their existing tax measures that constitute harmful tax competition, as well as refrain from introducing new ones in the future; welcomes in this regard the European Parliament’s position from October 2021 calling for the reform of the criteria, the scope and governance of the CoC to ensure fair taxation within the Union;
Amendment 159 #
Motion for a resolution Paragraph 15 a (new) 15 a. Emphasises the need to balance the tax mix in order to gradually minimise the impact of labour tax on workers and to increase the contribution of environmental taxes and fair taxes on capital;
Amendment 16 #
Motion for a resolution Recital B B. whereas a swift recovery requires a strong economic and fiscal policy response ensuring, inter alia: (i) an effective level playing field for businesses, reducing or eliminating tax benefits that unfairly create disadvantages to SMEs, including less red tape to promote both domestic trade and trade within the Single Market, supported by a simple and more predictable tax environment; (ii) securing tax revenues for Member States to finance the recovery and reduce debt to GDP and (iii) fair taxation of businesses and citizens, enhancing
Amendment 160 #
Motion for a resolution Paragraph 15 b (new) 15 b. Looks forward to the implementation of the national reform plans of Greece15c and Italy15d, which include wide ranging reforms and investments that are expected to improve tax collection, such as the digital transformation of companies and administrative systems in Italy and Greece’s Independent Authority for Public Revenue; calls on the Commission to await the national reform plans of those few Member States who have serious issues with tax avoidance, tax evasion and inefficient tax collection before presenting legislative proposals at Union level; _________________ 15cRegulation (EU) 2021/241 of the European Parliament and of the Council of 12 February 2021 establishing the Recovery and Resilience Facility, 328 final. 15d COM(2021), 344 final.
Amendment 161 #
Motion for a resolution Paragraph 16 Amendment 162 #
Motion for a resolution Paragraph 16 16. Supports the rationale of the BEFIT, with the view to design a new and single Union corporate tax rulebook, based on a formulary apportionment and a common tax base of income taxation for businesses, which will be providing clarity and predictability for companies, reflecting the consensus reached in the OECD Pillar 1 and Pillar 2 negotiations; recalls that previous attempts by the Union to define a common rulebook considered three factors: labour, assets and sales; considers that focusing on one factor would have an unbalanced impact on the tax revenues of Member States;
Amendment 163 #
Motion for a resolution Paragraph 16 16. Supports the rationale of the BEFIT, with the view to design a new and single Union corporate tax rulebook, based on a fair, comprehensive and effective formulary apportionment and a common tax base of income taxation for businesses, which will be providing clarity and predictability for companies, reflecting the consensus reached in the OECD Pillar 1 and Pillar 2 negotiations; warns that a significant shift in the formula to the sales component and the value attributed to intangible assets has the potential to undermine the fairness of the proposal;
Amendment 164 #
Motion for a resolution Paragraph 16 16. Supports the rationale of the
Amendment 165 #
Motion for a resolution Paragraph 16 a (new) 16 a. Notes the idea of a stepwise implementation of unitary taxation in the Union, as a first step the formula apportionment could be applied to above- normal profits only; highlights that pillar 1 of the recent OECD/G20 agreement leads to a re-allocation of such excess profits to market jurisdictions; invites the Commission to reflect on the expansion of the OECD pillar 1 principles in the Union with lower thresholds, higher allocation and a more comprehensive formula including tangible assets and employment as an interim measure;
Amendment 166 #
Motion for a resolution Paragraph 16 a (new) 16 a. Calls on the Commission to consider measures that would ease the implementation of the future BEFIT proposal, in particular for SMEs; suggests, in this context, a one stop shop that would complement a single consolidated tax return and a single digital platform;
Amendment 167 #
Motion for a resolution Paragraph 17 17. Considers, however, that the BEFIT initiative should be supported by the political process in building political support for change and that the initiative should be accompanied by a thorough impact assessment to shape future proposals, which should contribute to reaching a consensus between Member States; calls on, therefore, the Commission to initiate a wide inclusive consultation process with stakeholders, Member States, including their national parliaments, and the European Parliament;
Amendment 168 #
Motion for a resolution Paragraph 17 17.
Amendment 169 #
17. Considers, however, that the BEFIT initiative should be supported by the political process, including with full respect for the unanimity principle, in building political support for change and that the initiative should be accompanied by a thorough impact assessment to shape future proposals, which should contribute to reaching a consensus between Member States;
Amendment 17 #
Motion for a resolution Recital B B. whereas a swift recovery requires a strong economic and fiscal policy response ensuring, inter alia: (i)
Amendment 170 #
Motion for a resolution Paragraph 17 a (new) 17 a. Welcomes the latest advances on the pCBCR, stressing the importance of transparent and standardised data on corporate activity, allowing for better scrutiny; regrets, however, that, in order to reach a compromise, the Council restricted the obligation for companies to publicly report information only for their operations in Member States and the countries listed in the Union’s list of non- cooperative jurisdictions, ruling out third countries that in fact serve as tax havens but are not yet listed; include in the text a “corporate-get-out-clause” allowing a reporting exemption for “commercially sensitive information” which is only to be applied to companies with an annual consolidated turnover above EUR 750 million, which excludes 85 - 90 per cent of multinationals; calls for further development by the European Commission in order to advance with fully disaggregated data;
Amendment 171 #
Motion for a resolution Paragraph 17 a (new) 17 a. Emphasises that the implementation of the CCCTB (or a similar system) would bear a significant merit to reduce the scope for profit shifting by recourse of tax planning systems while decreasing compliance costs, in particular for cross-border economic operations;
Amendment 172 #
Motion for a resolution Paragraph 17 a (new) 17 a. Commits that the FISC subcommittee in the European Parliament will develop, in dialogue with experts, national parliaments and citizens, guiding principles ahead of the BEFIT proposal by the Commission in 2023;
Amendment 173 #
18.
Amendment 174 #
Motion for a resolution Paragraph 18 18.
Amendment 175 #
Motion for a resolution Paragraph 18 18. Considers that the new corporate tax agenda should include a mechanism to address the debt-equity bias through an incentive system, helping to support the resilience of companies in adverse economic circumstances in the future and removing incentives favouring a corporate financing model that is too reliant on debt;
Amendment 176 #
Motion for a resolution Paragraph 18 18. Considers that the new corporate tax agenda should include a mechanism to address the debt-equity bias through a
Amendment 177 #
Motion for a resolution Paragraph 18 18. Considers that the new corporate tax agenda should include a mechanism to
Amendment 178 #
Motion for a resolution Paragraph 18 a (new) 18 a. Calls on the Commission to carry out a more complete impact assessment on the DEBRA initiative, specifically showing estimates of tax revenue losses, comparing the scenario of limiting interest deduction or implementing an Allowance for Corporate Equity (ACE);
Amendment 179 #
Motion for a resolution Paragraph 19 19. Supports, for the purposes of tax transparency, the collection of regularly updated data on the effective corporate tax rates paid by the Union’s largest companies on their generated profits within the Union, such a mapping should be used to assess the efficiency of the tax framework and rules in place; welcomes and looks forward to the upcoming proposal for the annual publication of the effective corporate tax rate of certain large companies with operations in the Union; calls on the Commission to use Article 50 TFEU as a legal basis for such a proposal amending the Directive 2013/34/EU as regards disclosure of income tax information by certain undertakings and branches;
Amendment 18 #
Motion for a resolution Recital C C. whereas the Commission’s Action Plan is part of a wider Union tax strategy in the area of VAT, business and individual taxation; whereas the Action Plan sets out a dual approach combining actions for combating tax fraud and tax evasion and simplifying steps to remove unnecessary obstacles and administrative burdens for
Amendment 180 #
Motion for a resolution Paragraph 19 a (new) 19a. Expresses the need to continue efforts to increase administrative cooperation between Member States in order to reduce fraud and tax evasion. believes it necessary not only to increase the quantity but also to improve the quality of the data exchanged, with a view to having a more efficient system.
Amendment 181 #
Motion for a resolution Paragraph 20 20. Requests that the Commission submit by 2022/2023 one or more legislative proposals following the recommendations set out in th
Amendment 182 #
Motion for a resolution Annex I – Part A – Recommendation A2 – paragraph 1 – introductory part The European Parliament calls on the European Commission to introduce measures to further reduce costs and complexity of taxation of SMEs and SEs by 202
Amendment 183 #
Motion for a resolution Annex I – Part B – title B. More certainty for taxpayers and/or Member States' tax administrations
Amendment 184 #
Motion for a resolution Annex I – Part B – Recommendation B1 Amendment 185 #
Motion for a resolution Annex I – Part B – Recommendation B1 – paragraph 1 – introductory part The European Parliament calls on the European Commission to analyse the extent of the problem and if necessary to bring forward initiatives to ensure a more consistent determination of tax residency within the Single Market by 2022.
Amendment 186 #
Motion for a resolution Annex I – Part B – Recommendation B2 – paragraph 1 The European Parliament calls on the Commission to reflect the experience and identify remaining gaps in the existing Council Directive (EU)
Amendment 187 #
Motion for a resolution Annex I – Part B – Recommendation B2 – paragraph 1 The European Parliament calls on the Commission to reflect the experience and identify remaining gaps in the existing Council Directive (EU) 2017/1852 on tax dispute resolution mechanisms in the Union, in order to address the existing conflicts and uncertainties regarding residency for both natural and corporate
Amendment 188 #
Motion for a resolution Annex I – Part B – Recommendation B3 a (new) Recommendation B3 a Recommendation - - Extension of automatic exchange of information The European Parliament calls for the extension of the automatic exchange of information between Member States on further categories of income and assets such as crypto-assets (DAC8). As Member States are legally bound to send data only for those categories for which information is already available and as a consequence there is still a general lack of information concerning categories of income and assets.
Amendment 189 #
Motion for a resolution Annex I – Part B – Recommendation B3 a (new) Recommendation B3 a Guidelines on positive tax incentives calls on the Commission to issue guidelines on tax incentives that are not distortive for the Single Market. This is due to the fact that tax certainty for taxpayers and Member States would be reinforced if the latter had a common understanding of what tax incentives boost the economic performance in the Union without harming the functioning of the Single Market;
Amendment 19 #
Motion for a resolution Recital C a (new) Ca. whereas SMEs make up 99% of businesses in the EU and create two out of three private-sector jobs, but the cost of compliance with tax rules accounts for 30% of their tax burden, while for large companies it is only 2%.
Amendment 190 #
Motion for a resolution Annex I – Part C – title C. Reduction of tax gap, and compliance costs and the European Green Deal,
Amendment 191 #
Motion for a resolution Annex I – Part C – Recommendation C1 – paragraph 1 – indent 1 Amendment 192 #
Motion for a resolution Annex I – Part C – Recommendation C1 – paragraph 1 – indent 1 a (new) - Establish the role of e-invoicing in the real time reporting;
Amendment 193 #
Motion for a resolution Annex I – Part C – Recommendation C1 – paragraph 1 – indent 2 - Explore the possibility of a gradual introduction of obligatory e-invoicing across the Union
Amendment 194 #
Motion for a resolution Annex I – Part C – Recommendation C2 – paragraph 1 – indent 1 - Relaunch the initiative of the definitive regime as the most natural and efficient way to address VAT tax fraud, costing a significantly large yearly loss;
Amendment 195 #
Motion for a resolution Annex I – Part C – Recommendation C2 – paragraph 1 – indent 2 a (new) - Propose a further extension of the scope of the OSS through covering some of all B2C supplies of goods for which the person liable for the payment of VAT is not established in the Member State in which the VAT is due, in order to reduce the VAT administrative burden related to cross-border trade;
Amendment 196 #
Motion for a resolution Annex I – Part C – Recommendation C2 – paragraph 1 – indent 2 b (new) - Propose a further extension of the scope of the OSS through including certain B2B supplies of services, when the services supplied are predominantly B2C services (for instance admission to sporting or entertainment events), allowing to also declare the marginal B2B supplies in the EU OSS would simplify compliance for the non-established trader providing admission to such events;
Amendment 197 #
Motion for a resolution Annex I – Part C – Recommendation C2 – paragraph 1 – indent 2 c (new) - Extend the scope of Article 196 of the VAT Directive, either by covering all services or by adding only those services for which this is considered convenient;
Amendment 198 #
Motion for a resolution Annex I – Part C – Recommendation C2 – paragraph 1 – indent 3 - Design and propose a standard for online reporting of data for (
Amendment 199 #
Motion for a resolution Annex I – Part C – Recommendation C2 – paragraph 1 – indent 3 - Design and propose online reporting of data for (at least) cross-border Union trade, preferably by using data from e-invoicing (or from an alternative, but keeping the principle that the data must be provided only once), including efficient and highly secure centralised/decentralised data processing for detection of fraud. The data will replace all existing reporting requirements in this area, and cause the overall costs of compliance to be reduced, notably for SMEs.
Amendment 2 #
Motion for a resolution Citation 16 a (new) — having regard to the European Parliament’s report on the implementation of the EU requirements for exchange of tax information: progress, lessons learnt and obstacles to overcome (2020/2046(INI)),
Amendment 20 #
Motion for a resolution Recital C a (new) Ca. whereas the EU has been late to wake up to tax fraud and tax evasion given the repeated scandals that have come to light since 2015 involving several EU Member States, including a founding member;
Amendment 200 #
Motion for a resolution Annex I – Part C – Recommendation C2 – paragraph 1 – indent 3 a (new) - Issue guidance to Member States, clarifying that VAT exemptions for in- kind donations are compatible with the existing Union law on VAT.
Amendment 201 #
Motion for a resolution Annex I – Part C – Recommendation C2 a (new) Recommendation C2 a Coherence VAT rates with European Green Deal The European Parliament calls on the European Commission to: • Come forward with a proposal for reviewing VAT rates in the area of passenger transport exemptions. Strongly supports the end of exemptions for air and maritime transport. • Come forward with a proposal to phase out all zero-rates and reduced rates on harmful environmental goods and services by 2030. • Explore the idea of increased VAT rates compared to a standard VAT rate for environmentally harmful products to achieve the Union’s climate objectives.
Amendment 202 #
Motion for a resolution Annex I – Part C – Recommendation C2 a (new) Recommendation C2 a A Permanent observatory to monitor and quantify trends in European taxation In 2019 the European Parliament initiated the launch of an EU Tax Observatory as a preparatory action. In order to contribute to evidence-based policy making and to stimulate a European debate on international tax issues, the European Parliament calls on the Commission to work on a solution to perpetuate that initiative.
Amendment 203 #
Motion for a resolution Annex I – Part C – Recommendation C2 b (new) Recommendation C2 b Revision of the tobacco taxation directive The European Parliament calls on the European Commission to: • Come forward with the revision of the directive on the structure and rates of excise duty applied to manufactured tobacco. Notes the need to develop synergies and coherence with other Union policies and strongly supports an ambitious revision including in particular a significant raise of the minimum rates.
Amendment 204 #
Motion for a resolution Annex I – Part C a (new) Amendment 205 #
Motion for a resolution Annex I – Part C a (new) C a. D.Effectiveness of tax administrations, exchange of tax information and quality of data Recommendation D1 - Eurofisc 2.0 The European Parliament calls on the Commission to: · Come forward with the Eurofisc 2.0 proposal.Strongly supports the framework of the Commission’s suggestion to expand it to direct taxation and Eurofisc to become a Union hub for tax information serving not only VAT purposes, but also financial markets authorities, customs, OLAF and Europol.Suggests to connect this legislative initiative to the developments in the area of anti-money laundering and in particular the proposed new Union authority to fight money laundering.Reiterates the recommendations from its resolution of 16 September 2021 on the implementation of the EU requirements for exchange of tax information:progress, lessons learnt and obstacles to overcome.Notes that Eurofisc 2.0 could greatly contribute to the effective use by tax administrations of the tax information exchanged and the quality of information exchanged. Recommendation D2 - Public disclosure of tax information The European Parliament calls on the Commission to: · Come forward with the proposal for the annual publication of the effective corporate tax rates of certain large companies with operations in the Union using article 50 TFEU as a legal basis amending the Directive 2013/34/EU as regards disclosure of income tax information by certain undertakings and branches. Recommendation D3 - harmonisation of withholding taxation The European Parliament calls on the Commission to: · Come forward with a proposal to harmonise the withholding tax relief procedures and rates in the Union.Suggest minimum effective withholding tax rates for both intra- European and outbound to third countries payments of dividends, royalties and interests. · Relaunch the blocked revision of the interest and royalty directive.
Amendment 206 #
Motion for a resolution Annex I a (new) Amendment 21 #
Motion for a resolution Recital D D. whereas there is a need to build more mutual trust and cooperation between the tax authorities of the Member States and share best practices across the Member States in view of consolidating and harmonising national reporting systems;
Amendment 22 #
Motion for a resolution Recital D a (new) Da. whereas the information-sharing obligations should be supported in their objective of combating tax fraud, avoidance and evasion by more effective cooperation between Member States, but the exchange of information is sometimes hampered by delays or incompleteness of the information sent, limiting the efficiency of the system.
Amendment 23 #
Motion for a resolution Recital D a (new) Da. whereas the European Court of Auditors' 2021 Special Report on Exchanging Tax Information in the EU1 a found the information exchanged by Member States to be outdated, inaccurate and incomplete. _________________ 1a Special Report No 03/2021 of the European Court of Auditors of 26 January 2021 ‘Exchanging tax information in the EU: solid foundation, cracks in the implementation'.
Amendment 24 #
Motion for a resolution Recital E E. whereas current international corporate tax rules are no longer suitable in the context of digitalisation and globalisation of the economy; whereas developments of digitalisation create a challenge in terms of traceability of economic operations and taxable events, which should not, however, lead to corporation tax harmonisation but rather a minimum threshold for that tax;
Amendment 25 #
Motion for a resolution Recital E E. whereas current international corporate tax rules are no longer suitable in the context of digitalisation and globalisation of the economy; whereas developments of digitalisation and a stronger reliance on intangible assets create a challenge in terms of traceability of economic operations and taxable events;
Amendment 26 #
Motion for a resolution Recital E E. whereas current international corporate tax rules are no longer suitable in the context of digitalisation and globalisation of the economy; whereas developments of digitalisation create a challenge in terms of traceability of economic operations and taxable events, especially when these operations are cross-border or take place outside the Union;
Amendment 27 #
Motion for a resolution Recital E E. whereas current international corporate tax rules are no longer suitable in the context of digitalisation and globalisation of the economy; whereas developments of digitalisation and the increase of intangible assets in value chains create a challenge in terms of traceability of economic operations and taxable events and facilitate tax avoidance practices;
Amendment 28 #
Motion for a resolution Recital E E. whereas current international corporate tax rules are no longer suitable in the context of digitalisation and globalisation of the economy; whereas developments of digitalisation create
Amendment 29 #
Motion for a resolution Recital E E. whereas current international corporate tax rules
Amendment 3 #
Motion for a resolution Citation 20 a (new) — having regard to the resolution of the European Parliament on the implementation of the EU requirements for exchange of tax information: progress, lessons learnt and obstacles to overcome (2020/2046(INI)),
Amendment 30 #
Motion for a resolution Recital F F. whereas corporate taxation should be guided by the principle of taxing profits where they are generated, a coordinated approach to the corporate taxation system across the Union could further enable the tackling of unfair competition caused by harmful tax practices that
Amendment 31 #
Motion for a resolution Recital F F. whereas corporate taxation should be guided by the principle of taxing profits where they are generated, a harmonised and coordinated approach to the corporate taxation system across the Union could
Amendment 32 #
Motion for a resolution Recital G G. whereas increased transparency in the area of corporate taxation can improve tax collection and is also necessary to strengthen fair competitiveness in the single market, which will make the work of tax authorities more efficient; whereas the use of technology and digitalisation focused on a more efficient use of the available data can support efficiency and transparency of tax authorities and reduce the costs of compliance and increase the trust of the public;
Amendment 33 #
Motion for a resolution Recital G G. whereas
Amendment 34 #
Motion for a resolution Recital G G. whereas increased transparency in the area of corporate taxation can improve tax collection, increase tax compliance and is also necessary to strengthen fair competitiveness in the single market, which will make the work of tax authorities more efficient; whereas the use of technology and digitalisation focused on a more efficient use of the available data can support efficiency and
Amendment 35 #
Motion for a resolution Recital G G. whereas increased transparency in the area of corporate taxation can improve tax collection and is also necessary to strengthen fair competitiveness in the single market, which will make the work of tax authorities more efficient; whereas the final agreement on the public country-by- country reporting is far from being enough as it will not provide disaggregated data for more than 80% of the countries in the world; whereas the use of technology and digitalisation focused on a more efficient use of the available data can support efficiency and transparency of tax authorities and reduce the costs of compliance and increase the trust of the public;
Amendment 36 #
Motion for a resolution Recital G G. whereas increased transparency in
Amendment 37 #
Motion for a resolution Recital G a (new) Ga. whereas the Code of Conduct Group has, worryingly, made several missteps since its establishment in 1998 and failed to issue any recommendations promoting fair tax competition within the EU but has allowed harmful tax practices to flourish, such as Luxembourg's tax rulings;
Amendment 38 #
Motion for a resolution Paragraph 1 1. Welcomes the Commission's Action Plan and supports its thorough implementation; observes that the majority of the 25 actions are related to VAT,
Amendment 39 #
Motion for a resolution Paragraph 1 1. Welcomes the Commission's Action Plan and supports its thorough implementation; observes that the majority of the 25 actions are related to VAT, which is appropriate due to the high level of revenue losses in the area of VAT; considers however that an impact assessment should be carried out, before presenting concrete legislative proposals to better apprehend the potential effects on taxpayers and businesses; is concerned that urgently needed VAT reforms such as the definitive VAT regime and coordination of rates remain blocked in Council due to unanimity in tax matters;
Amendment 4 #
Motion for a resolution Citation 18 a (new) Amendment 40 #
Motion for a resolution Paragraph 1 1. Welcomes the Commission's Action Plan and supports its thorough implementation; observes that the majority of the 25 actions are related to VAT, which is appropriate due to the high level of revenue losses in the area of VAT
Amendment 41 #
Motion for a resolution Paragraph 1 1.
Amendment 42 #
Motion for a resolution Paragraph 1 1. Welcomes the Commission's Action Plan and supports its thorough implementation; observes that the majority of the 25 actions are related to VAT, which is appropriate due to the high level of revenue losses in the area of VAT; considers however that an impact assessment should be carried out
Amendment 43 #
Motion for a resolution Paragraph 1 1.
Amendment 44 #
Motion for a resolution Paragraph 1 a (new) 1 a. Underlines that regressive taxes such as VAT show an upward trend in the Union and represent 7,1% of GDP, whereas fairer taxes such as corporate taxes are decreasing and represent only 2,8% of GDP; stresses that this trend does not go in the right direction as the gap between those figures was one percentage point lower in 2006;
Amendment 45 #
Motion for a resolution Paragraph 2 2. Believes that the Commission’s decision to carry out initiatives aimed at enhancing cooperation among tax authorities
Amendment 46 #
Motion for a resolution Paragraph 2 2. Believes that the Commission’s decision to carry out initiatives aimed at enhancing cooperation among tax
Amendment 47 #
Motion for a resolution Paragraph 2 2. Believes that the Commission’s decision to carry out initiatives aimed at enhancing cooperation among tax authorities and increased
Amendment 48 #
Motion for a resolution Paragraph 2 2. Believes that the Commission’s decision to carry out initiatives aimed at enhancing cooperation among tax authorities and increased harmonisation of procedural rules across the single market is
Amendment 49 #
Motion for a resolution Paragraph 3 3. Welcomes the Commission's proposal to modernise, simplify and harmonise VAT requirements, using transaction-based 'real time' reporting and e-invoicing; notes that such reporting needs to be taxpayer-friendly while allowing tax administrations to have an overview of the various transactions in real-time, facilitating the prevention and detection of fraud and risky economic operators; considers that reporting requirements and tax forms should converge across the Member States; believes that the use of the data-mining tool Transaction Network Analysis (TNA) represents an available way to reduce tax fraud and promotes its further development and sharing of best practices among Member States; however, stresses that, according to a study requested by TAX 3 in 20181a, no data is collected regarding business activity in Member States that do not participate in it, and that each participating Member State is allowed to set a ‘white list’ of actors in respect of which the TNA will not be able to collect VIES and VOW data; _________________ 1a LAMENSCH M. and CECI E. (2018) VAT fraud - Economic impact, challenges and policy issues, in https://www.europarl.europa.eu/RegData/ etudes/STUD/2018/626076/IPOL_STU(20 18)626076_EN.pdf
Amendment 5 #
Motion for a resolution Citation 16 b (new) — having regard to the European Parliament’s report on reforming the EU policy on harmful tax practices (including the reform of the Code of Conduct Group) (2020/2258(INI)),
Amendment 50 #
Motion for a resolution Paragraph 3 3.
Amendment 51 #
Motion for a resolution Paragraph 3 3. Welcomes the Commission's proposal to modernise, simplify and harmonise VAT requirements, using transaction-based 'real time' reporting and e-invoicing; notes that such reporting needs to be taxpayer-friendly while allowing tax administrations to have an overview of the various transactions in real-time, facilitating the prevention and detection of fraud and risky economic operators; considers that reporting requirements and tax forms should converge across the Member States; believes that the use of the data-mining tool Transaction Network Analysis (TNA) represents
Amendment 52 #
Motion for a resolution Paragraph 3 3. Welcomes the Commission's proposal to modernise
Amendment 53 #
Motion for a resolution Paragraph 4 4.
Amendment 54 #
Motion for a resolution Paragraph 4 4. Recalls that any tax measures, temporary or not, should foster and not hamper the competitiveness of European businesses; stresses that the reporting
Amendment 55 #
Motion for a resolution Paragraph 4 4. Recalls that any tax measures, temporary or not, should foster and not hamper the competitiveness of European businesses; stresses that the reporting requirements should not generate higher administrative costs for economic actors, notably for small and medium-sized enterprises (SMEs); notes that to effectively address lost tax revenues, better quality and possible higher quantities of data may be needed, but only data effectively used, and collected from taxpayers only once with utmost security, should be collected; notes th
Amendment 56 #
Motion for a resolution Paragraph 4 4. Recalls that any tax measures, temporary or not, should foster and not hamper the competitiveness of European businesses; stresses that the reporting requirements should not generate higher administrative costs for economic actors, notably for small and medium-sized enterprises (SMEs); notes that to effectively address lost tax revenues, better quality and possible higher quantities of data may be needed, but only data effectively used, and collected from taxpayers only once with utmost security, should be collected; notes that data should aim to simplify various obligations of taxpayers, in particular in the area of VAT returns and recapitulative statements, while artificial intelligence (AI) and various softwares should be used to maximise the effectiveness of the use of data;
Amendment 57 #
Motion for a resolution Paragraph 4 4.
Amendment 58 #
Motion for a resolution Paragraph 4 4. Recalls that any tax measures, temporary or not, should
Amendment 59 #
Motion for a resolution Paragraph 4 4. Recalls that any tax measures, temporary or not, should foster and not hamper the competitiveness of European businesses; stresses that the reporting requirements should therefore not generate higher administrative costs for economic actors, notably for small and medium-sized enterprises (SMEs); notes that to effectively address lost tax revenues, better quality and possible higher quantities of data may be needed,
Amendment 6 #
Motion for a resolution Recital A A. whereas the unprecedented impact and magnitude of the national and regional lockdowns and other measures that have restricted economic activity, following the COVID-19 crisis, on the economy, has led to a decrease in tax revenues and an increase in fiscal expenditures
Amendment 60 #
Motion for a resolution Paragraph 4 a (new) 4 a. Notes that revenue loss in the Union due to international tax evasion by individuals, covering personal income tax, capital income taxes and wealth and inheritance taxes, has been estimated at EUR 46 billion in 2016; observes the current distortions of the single market due to an increasing and unregulated tax competition in the field of personal income, capital and wealth taxation; notes the ongoing competition in the Union for high net-worth individuals through preferential regimes such as expatriate and investment regimes; also notes the competition for pensioners and so-called ‘digital nomads’; underlines that tax competition for ‘digital nomads’ has accelerated due to telework in response to the COVID-19 crisis; highlights the inconsistencies in capital gains taxation across Europe and the negative fiscal spillovers resulting therefrom such as rewarding speculation; deeply deplores therefore that distortions in the area of personal income, capital gains, wealth and inheritance taxation were not translated in concrete actions in the Commission’s Action Plan;
Amendment 61 #
Motion for a resolution Paragraph 4 a (new) 4 a. Underlines that diversity of the Member States tax regulations constitutes a cumbersome challenge, particularly for SMEs and start-ups operating or willing to start trading in the Single Market, having to cope with up to 27 different tax systems. Due care should be devoted to higher compliance costs sustained by SMEs, compared to larger businesses; notes that the European Commission has estimated that tax compliance costs for large companies taxes amount to about 2% of their income, whereas for SMEs the estimate is about 30%; stresses that SMEs should not be further penalised by the financial burden associated with operating under different national systems and the benefits of the single market should be easily accessible;
Amendment 62 #
Motion for a resolution Paragraph 4 a (new) 4 a. Highlights that a sustainable recovery strategy should consider the ongoing low interest rates and increasing inflation across the Union; is concerned that under these economic circumstances, the tax burden increasingly moves from capital gains towards labour; considers high mobile workers to constitute a further complication; calls upon the Commission to assess policy measures in the area of personal income taxation, such as a minimum tax rate, wealth tax and inheritance tax, to ensure a fair allocation of taxes among Member States and a fair distribution of the tax burden among its citizens;
Amendment 63 #
Motion for a resolution Paragraph 4 a (new) 4 a. Reiterates the importance of NextGenerationEU funds for the economic recovery of the Union and highlights the opportunity to use the Recovery and Resilience Facility to purse fiscal reforms and investments into a sustainable and digitalised fiscal system;
Amendment 64 #
Motion for a resolution Paragraph 4 b (new) 4 b. Calls for greater alignment and administrative cooperation of capital gains taxation in the Union; calls on the Member States' Ministers of Finance to finally agree on the reform of the 1997 EU Code of Conduct on Business Taxation and expand it beyond corporate income taxation to tax competition for individuals in the Union; invites the Commission, in the framework of the upcoming Tax Symposium in 2022, to map all divergences in the tax systems of Member States and flag all possible distortions and develop a concrete action plan to tackle those distortions;
Amendment 65 #
Motion for a resolution Paragraph 4 b (new) 4 b. Recalls that the Fiscalis program for the period 2021-2027, with a budget of EUR 269 million, aims to fight tax injustice by helping national tax authorities to cooperate better to combat tax fraud, tax evasion and aggressive tax planning;
Amendment 66 #
Motion for a resolution Paragraph 5 5. Is of the opinion that better estimates of overall tax losses in the Union are essential for efficient proposals on ways to effectively reduce tax losses; highlights that better availability of data, by companies, individuals and tax administrations, can significantly contribute to better estimates; deplores that certain Member States such as Ireland and the Netherlands do not disclose their CbCR data fully at national level and in particular in the OECD Corporate Tax Statistics database; deplores further that Member States have not shared the needed information with the European Parliament in the framework of the DAC Implementation report; welcomes the adoption of the public country-by-country reporting proposal;
Amendment 67 #
5. Is of the opinion that better estimates of overall tax losses in the Union are essential for efficient proposals on ways to effectively reduce tax losses; calls on the Commission to launch a coordinated effort by the Member States to establish a joint system of collecting statistics on VAT ‘carousel fraud’; points out that such a system could build upon practices already used in some Member States;
Amendment 68 #
Motion for a resolution Paragraph 5 5. Is of the opinion that better estimates of overall tax losses in the Union are essential for efficient proposals on ways to effectively reduce tax losses; welcomes the creation of the EU tax observatory and recommends the Commission to find means to perpetuate this action that was initiated by a pilot project of the Union annual budget;
Amendment 69 #
Motion for a resolution Paragraph 5 5. Is of the opinion that better estimates of overall tax losses in the Union are essential for efficient proposals on ways to effectively reduce tax losses; notes that data on overall tax losses should be further analysed and compiled;
Amendment 7 #
Motion for a resolution Recital A A. whereas the unprecedented impact and magnitude of the COVID-19 crisis on the economy has led to a decrease in tax revenues and an increase in debt and fiscal expenditures to protect society and the economy, and is leading to a sharp increase in government debt; whereas tax fraud and tax evasion undermines government revenues, as well as the sustainability and digitalisation of public finances and taxation systems; whereas it is paramount to
Amendment 70 #
Motion for a resolution Paragraph 5 5. Is of the opinion that better estimates of overall tax losses in the Union and a detailed investigation of their systemic causes are essential for efficient proposals on ways to effectively reduce tax losses;
Amendment 71 #
Motion for a resolution Paragraph 6 6. Recalls that tax transparency and certainty based on clear respective rights and duties is the main principle on which to build mutual trust between taxpayers; supports, in that context, the formalisation of the Charter on taxpayer’s rights, more consistency on tax residence rules for individuals and an increased exchange of information; believes that further development and the identification of gaps in effective European dispute resolution mechanism need to be
Amendment 72 #
Motion for a resolution Paragraph 6 6. Recalls that tax transparency, fairness and certainty based on clear respective rights and duties is the main principle on which to build mutual trust between taxpayers and tax administrations; supports, in that context, the formalisation of the Charter on taxpayer’s rights; believes that further development and the identification of gaps in effective European dispute resolution mechanism need to be considered;
Amendment 73 #
Motion for a resolution Paragraph 6 a (new) 6 a. Notes that Member States are legally bound to send data only for those categories for which information is already available and as a consequence there is still a general lack of information concerning certain categories of income and assets; calls on the Commission to extend the automatic exchange of information to crypto-assets (DAC8);
Amendment 74 #
Motion for a resolution Paragraph 6 a (new) 6 a. Considers that tax certainty would be reinforced if Member States had a common understanding of what tax incentives are not distortive; calls on the Commission to issue guidelines on tax incentives that are not distortive for the Single Market;
Amendment 75 #
Motion for a resolution Paragraph 6 b (new) 6 b. Welcomes the actions undertaken by the Commission in the area of prevention and resolution of double VAT taxation disputes; notes that such disputes are likely to increase due to emerging economic trade models;
Amendment 76 #
Amendment 77 #
Motion for a resolution Paragraph 7 7.
Amendment 78 #
Motion for a resolution Paragraph 7 7. Notes that the Union decision- making process is not promoting change, as tax policy is a national prerogative and subject to unanimity; regrets that the current situation sometimes leads to an uneven or inconsistent application of tax regulations; calls on the Commission and the Member States to ensure more harmonised and consistent tax rules and their implementation, to protect the functioning of the single market and to assure the principle of “taxing where profit is generated”; deplores the fact that proposals such as CCCTB, revision of the interest and royalty directive and the reform of the Code of Conduct on Business Taxation have remained blocked in the Council;
Amendment 79 #
Motion for a resolution Paragraph 7 7. Notes that the Union decision- making process is not promoting change, as tax policy is a national prerogative and subject to unanimity; regrets that the current situation sometimes leads to an uneven or inconsistent application of tax regulations and to a delay in harmonisation of tax practices across the Union; calls on the Commission and the Member States to ensure more harmonised and consistent tax rules and their implementation, to protect the
Amendment 8 #
Motion for a resolution Recital A A. whereas the unprecedented impact and magnitude of the COVID-19 crisis on the economy has led to a decrease in tax revenues and an increase in fiscal expenditures to protect society and the economy, and is leading to a sharp increase in government debt; whereas tax avoidance, tax fraud and tax evasion undermines government revenues, as well as the sustainability of
Amendment 80 #
Motion for a resolution Paragraph 7 7. Notes that
Amendment 81 #
Motion for a resolution Paragraph 7 7. Notes that the Union decision- making process is not promoting change, as tax policy is a national prerogative and subject to unanimity; recalls the existence of Article 116 TFEU; regrets that the current situation sometimes leads to an
Amendment 82 #
Motion for a resolution Paragraph 7 7. Notes that t
Amendment 83 #
Motion for a resolution Paragraph 7 7. Notes that the Union decision- making process is not promoting change,
Amendment 84 #
Motion for a resolution Paragraph 7 a (new) 7a. Expresses concern at the shift of decision-making power in tax matters towards non-state actors or the EU, with the Commission and the Council assuming the right to require a state to freeze or even dismantle legislation they deem harmful.
Amendment 85 #
Motion for a resolution Paragraph 8 Amendment 86 #
Motion for a resolution Paragraph 8 8. Takes note of the existing limits on decision making in the Council and calls for exploring all legal options as provided in the Treaties on taxation
Amendment 87 #
Motion for a resolution Paragraph 8 8. Takes note of the existing limits on decision making in the Council and calls for exploring all legal options as provided in the Treaties on taxation especially in order to ensure functionality of the single market and preserve Union competitiveness in the global market; recalls in this respect the Commission’s communication towards more efficient and democratic decision making in EU tax policy; deplores that article 116 TFEU, although suggested in the Commission’s Action Plan, has not yet been used in tax matters;
Amendment 88 #
Motion for a resolution Paragraph 8 8. Takes note of the existing
Amendment 89 #
Motion for a resolution Paragraph 8 8. Takes note of the existing limits on decision making in the Council and calls for exploring all legal options as provided in the Treaties on taxation especially
Amendment 9 #
Motion for a resolution Recital A A. whereas the unprecedented impact and magnitude of the COVID-19 crisis on the economy has led to a decrease in tax revenues and an increase in fiscal expenditures to protect society and the economy, and is leading to a sharp increase in government debt; whereas tax fraud
Amendment 90 #
Motion for a resolution Paragraph 8 8.
Amendment 91 #
Motion for a resolution Paragraph 8 8. Takes note of the existing limits on decision making in the Council and calls for
Amendment 92 #
Motion for a resolution Paragraph 8 a (new) 8 a. Welcomes the proposal for a Eurofisc 2.0 in the Commission’s Action Plan; strongly supports the Commission’s suggestion to expand it to direct taxation; supports Eurofisc in becoming a Union hub for tax information serving not only VAT purposes, but also financial market authorities, customs, OLAF and Europol; suggests connecting this legislative initiative to the developments in the area of anti-money laundering and in particular the proposed new Union authority to fight money laundering; reiterates, in this context, the recommendations from its resolution of 16 September 2021 on the implementation of the EU requirements for exchange of tax information: progress, lessons learnt and obstacles to overcome; notes that Eurofisc 2.0 could greatly contribute to the effective use by tax administrations of the tax information exchanged and the quality of information exchanged;
Amendment 93 #
Motion for a resolution Paragraph 8 a (new) 8 a. Insists that the future legislative reforms on tax policy should be carried out under the provisions of the TFEU (such as Article 116) allowing decision- making in the Council to be more efficient, such as qualified majority voting; highlights further that, to the extent that unanimity has already occurred (in the context of the NGEU) on a reduced set of new own resources, it would be appropriate to make use of the “passerelle clauses”, established in Article 48 (7) TEU, to agree by qualified majority on those resources that are currently subject to unanimity, such as new taxes/levies, insofar as that prior unanimity for their entry into force was already agreed by the Council;
Amendment 94 #
Motion for a resolution Paragraph 8 a (new) 8 a. Regrets that very little progress is registered on reducing VAT arrears, on increasing transparency, and on addressing organised crime more strongly; welcomes that digitalisation continues to be adopted in public administration, albeit at a moderate pace, with spending growing from 0.020% of GDP in 2019, to 0.022 % in 20258a; _________________ 8aEPRS, PE 694.223, September 2021, 30.
Amendment 95 #
Motion for a resolution Paragraph 8 a (new) 8a. Recalls that the unanimity rule in the Council is intended to preserve the areas in which the Member States enjoy a sovereign prerogative linked to the exercise of national sovereignty;
Amendment 96 #
Motion for a resolution Paragraph 8 b (new) 8 b. Welcomes the establishment of the EU Tax Observatory; calls on the Commission to secure long-term and structural funding for this initiative at the end of the European Parliament’s preparatory action;
Amendment 97 #
Motion for a resolution Paragraph 8 c (new) 8 c. Welcomes the proposal to harmonise the withholding tax relief procedures in the Union; calls on the Commission in this respect, and in response to the recent Cum-Ex revelations and the G20/OECD global tax deal, to propose minimum effective withholding tax rates for both intra-European payments and outbound payments to third countries of dividends, royalties and interests; calls on the Commission, in this respect, to relaunch the blocked revision of the interest and royalty directive;
Amendment 98 #
Motion for a resolution Paragraph 8 d (new) Amendment 99 #
Motion for a resolution Paragraph 8 e (new) 8 e. Looks forward to the revision of the directive on the structure and rates of excise duty applied to manufactured tobacco; notes the large price gaps between Member States incentivising cross-border shopping; notes further the emergence of new products, such as e- cigarettes, heated tobacco products and new addictive products; concludes the low degree of coherence of the Directive with other Union policies and the need to develop synergies; strongly supports an ambitious revision including, in particular, a significant raise of the minimum rates;
source: 697.830
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History
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