2021/0430(CNS) | [ParlTrack]

Proposal for a decision
Recital 7 a (new)

(7 a) The successful implementation of the OECD/G20 IF Pillar 1 Agreement at international level is suffering delays and is not guaranteed. It is necessary for the Commission and the Member States to regularly reassess the situation and to urge to speed up the conclusion of an agreement. If appropriate, the Commission should submit a legislative proposal to introduce a digital levy in the absence of progress on the implementation of the OECD/G20 IF Pillar 1 Agreement. In any case, such a legislative proposal should be submitted in the absence of the ratification of a Multilateral Convention implementing the OECD/G20 IF Pillar 1 Agreement by a critical mass of countries by 31 December 2030. However, a global agreement is strongly preferred over unilateral European action.

Amendment 13 #

Stéphanie YON-COURTIN, Dragoş PÎSLARU, Georgios KYRTSOS, Gilles BOYER

Proposal for a decision
Recital 8 a (new)

(8 a) New own resources require unanimity and therefore, revenue for the Union budget on the basis of the Commission's proposals for the implementation of the OECD/G20 IF Pillar 1 Agreement is expected to be relatively modest (between EUR 2,5 billion and EUR 4 billion per year).

Amendment 14 #

Proposal for a decision
Article 1 – paragraph 1 – point 1 – point b

Decision (EU, Euratom) 2020/2053
Article 2 – paragraph 1 – point f

(f) the application of a uniform call rate equal to ~~75%~~[X%] of the revenues from the sale of certificates of the carbon border adjustment mechanism established by Regulation (EU) [XXX] of the European Parliament and of the Council18 . _________________ 18 3Regulation (EU) [XXX] of the European Parliament and of the Council on the carbon border adjustment mechanism.

Amendment 15 #

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

Council Decision (EU, Euratom) 2020/2053
Article 2 – paragraph 1 – point g

(c) in paragraph 1, the following point (g) is added: ‘‘(g) the application of a uniform call rate of 15% to the share of residual profit of multinational enterprises reallocated to Member States pursuant to [the Directive on implementation of the global agreement on re-allocation of taxing rights19.]’ _________________ 19 4[Directive (EU) XXX giving effect to the OECD/G20 IF Pillar 1 Agreement].deleted

Amendment 16 #

Joachim SCHUSTER, Csaba MOLNÁR, Elisabetta GUALMINI, Jonás FERNÁNDEZ

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

Decision (EU, Euratom) 2020/2053
Article 2 – paragraph 1 – point g

(g) the application of a uniform call rate of 15% to the share of residual profit of multinational enterprises reallocated to Member States pursuant to [the Directive on implementation of the global agreement on re-allocation of taxing rights19 .]], provided that the OECD/G20 IF Pillar 1 Agreement has been successfully implemented by a critical mass of countries by 1 January 2030. _________________ 19 4[Directive (EU) XXX giving effect to the OECD/G20 IF Pillar 1 Agreement].

Amendment 17 #

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

Decision (EU, Euratom) 2020/2053
Article 2 – paragraph 1 – subparagraph 1 a (new)

(c a) in paragraph 1, the following subparagraph is added: “Where first subparagraph, point (g) does not apply, the application of a uniform call rate equal to 75 % of the revenues generated by an own resource in connection with the EU Single market in Member States pursuant to [the Directive on introducing a own resource connected to the Single Market in the Union - Single Market Levy*/Digital Levy]1bshall constitute own resources entered in the Union budget." _________________ 1b Directive (EU) XXX introducing a own resource connected to the Single Market in the Union

Amendment 18 #

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

Decision (EU, Euratom) 2020/2053
Article 2 – paragraph 2a – subparagraph 1 – point b

(b) a Member State’s share in the total amount of revenue resulting from the application of paragraph 1, point (e), shall not be higher than ~~150%~~a set percentage of that Member State’s share in the Union gross national income for Member States with a gross national income per capita below 90% of the Union’s average, measured in purchasing power standard and calculated on the basis of the figures for 2020, for the period from 2023 to 2027, and on the basis of the figures for 2025, for the period from 2028 to 2030. That set percentage shall be 140 % for the period from 2023 to 2024; 150 % for the period from 2025 to 2026; 160 % for the period from 2027 to 2028 and 170 % for the period from 2029 to 2030.

Amendment 19 #

Joachim SCHUSTER, Csaba MOLNÁR, Elisabetta GUALMINI, Jonás FERNÁNDEZ

Proposal for a decision
Article 2 – paragraph 6

~~Article 1(1), point (c), shall apply from~~deleted

Amendment 20 #

Proposal for a decision
Article 2 – paragraph 6

Article 1(1), points (c) and (ca), shall apply from

Amendment 21 #

Joachim SCHUSTER, Csaba MOLNÁR, Elisabetta GUALMINI, Jonás FERNÁNDEZ

Proposal for a decision
Article 2 – paragraph 7

~~the first day of the date of application of the [Directive on implementation of the global agreement on re-allocation of taxing rights] or~~deleted

Amendment 22 #

Proposal for a decision
Article 2 – paragraph 7

the first day of the date of application of the [Directive on implementation of the global agreement on re-allocation of taxing rights] or the first day of the date of application of the [Directive (EU)XXX introducing a own resource connected to the Single Market in the Union] or

Amendment 23 #

Stéphanie YON-COURTIN, Dragoş PÎSLARU, Georgios KYRTSOS, Gilles BOYER

Proposal for a decision
Article 2 – paragraph 8

~~the day of the entry into force and effect of the Multilateral Convention, whichever is the later.~~deleted

Amendment 4 #

Proposal for a decision
Recital 1 a (new)

(1 a) This Decision constitutes an important step in the implementation of the roadmap for the introduction of new own resources. It should be followed up by additional and complementary initiatives which make sure that proceeds from new own resources are at least sufficient for the repayments of the interest and principal of debts related to NextGenerationEU and that the distributive financial implications are acceptable to all Member States.

Amendment 5 #

Joachim SCHUSTER, Csaba MOLNÁR, Elisabetta GUALMINI, Marc ANGEL, Jonás FERNÁNDEZ

Proposal for a decision
Recital 2 a (new)

(2 a) In view of the commitment taken in the Interinstitutional Agreement of 16 December 2020 and the need to present an adequate amount of new own resources for the repayment of the European Union Recovery Instrument, the Commission committed to present a proposal for a second basket of new own resources by the end of 2023. In this context, as reiterated in the Commission communication of 20 May 2021 on Business Taxation for the 21st century, the Commission committed to propose additional new own resources, which could include a Financial Transaction Tax and an own resource linked to the corporate sector. 1a

Amendment 6 #

Stéphanie YON-COURTIN, Dragoş PÎSLARU, Georgios KYRTSOS, Gilles BOYER

Proposal for a decision
Recital 2 a (new)

(2 a) There is a need to increase the level of income through new own resources to cater for the repayment costs of NextGenerationEU and the Social Climate Fund which is to be integrated into the MFF. However, legally and technically, the three new own resources will constitute general income in full compliance with the principle of universality of revenue.

Amendment 7 #

Stéphanie YON-COURTIN, Dragoş PÎSLARU, Georgios KYRTSOS, Gilles BOYER

Proposal for a decision
Recital 5

(5) To avoid an excessively regressive impact on contributions from the emissions trading, a maximum contribution should be established for eligible Member States until 2030. For the period from 2023 to 2027, Member States are eligible if the gross national income per capita, measured in purchasing power standard and calculated on the basis of Union figures for 2020 is below 90% of the EU average. For the period from 2028 to 2030, the gross national income per capita in 2025 should be used. The cap on the maximum contribution should be phased out progressively and established by comparing Member States’ shares in the total emission trading based own resource with the shares of those Member States in the Union gross national income. A minimum contribution should be established until 2030 for all Member States if their share of the total amount of ETS- based own resources is lower than 75% of their share in the Union gross national income.

Amendment 8 #

Proposal for a decision
Recital 5

(5) To avoid an excessively regressive impact on contributions from the emissions trading, a maximum contribution should be established for eligible Member States until 2030. For the period from 2023 to 2027, Member States are eligible if the gross national income per capita, measured in purchasing power standard and calculated on the basis of Union figures for 2020 is below 90% of the EU average. For the period from 2028 to 2030, the gross national income per capita in 2025 should be used. The maximum contribution should be established by comparing Member States’ shares in the total emission trading based own resource with the shares of those Member States in the Union gross national income. A minimum contribution should be established for all Member States if their share of the total amount of ETS- based own resources is lower than 75% of their share in the Union gross national income.

Amendment 9 #

Proposal for a decision
Recital 7

source: 735.762

2022/09/27 BUDG 13 amendments...

Amendment 10 #

Proposal for a decision
Recital 2 b (new)

(2 b) In line with the full implementation of the legally binding Interinstitutional Agreement of 16 December 2020, the Commission is expected to present a proposal for a second basket of new own resources by the end of 2023. In that context, as reiterated in the ‘Communication on Business Taxation for the 21st century’20 of May 2021, the Commission committed to propose additional new own resources, including a Financial Transaction Tax and an own resource linked to the corporate sector.

Amendment 11 #

Proposal for a decision
Recital 5

(5) To avoid an excessively regressive impact on contributions from the emissions trading, a maximum contribution should be established for eligible Member States until 2030. For the period from 2023 to 2027, Member States are eligible if the gross national income per capita, measured in purchasing power standard and calculated on the basis of Union figures for 2020 is below 90% of the EU average. For the period from 2028 to 2030, the gross national income per capita in 2025 should be used. The maximum contribution should be established by comparing Member States’ shares in the total emission trading based own resource with the shares of those Member States in the Union gross national income. A minimum contribution should be established for all Member States if their share of the total amount of ETS- based own resources is lower than 75% of their share in the Union gross national income.

Amendment 12 #

Proposal for a decision
Recital 7

(7) In October 2021, the Organisation for Economic Co-operation and Development and the G20 Inclusive Framework on Base Erosion and Profit Shifting reached an agreement on the allocation to participating market jurisdictions of 25% of residual profits of large multinational enterprises above the profitability threshold of 10% (‘OECD/G20 IF Pillar 1 Agreement’). The own resource should consist in applying a uniform call rate to the share of residual profits of the multinational enterprises, re- allocated to Member States [pursuant to the Directive on implementation of the global agreement on re-allocation of taxing rights, as soon as adopted]. In the absence of progress on the implementation of the OECD/G20 (IF) Pillar 1 Agreement by the end of 2023, the Commission shall submit a new proposal introducing a new own resource in connection with the single market, such as a Single Market Levy or a Digital Levy, in order to generate revenues by 2026.]

Amendment 13 #

Proposal for a decision
Recital 7 a (new)

(7 a) The successful implementation of the OECD/G20 IF Pillar 1 Agreement at international level is suffering delays and is not guaranteed. It is necessary for the Commission and the Member States to regularly reassess the situation and, if appropriate, submit a legislative proposal to introduce a digital levy or similar measure in the absence of progress on the implementation of the OECD/G20 IF Pillar 1 Agreement. In the event of a clear lack of progress by 31 December 2023, a digital levy or similar proposal should be submitted. In any event, such a legislative proposal should enter into force in the absence of the ratification of a Multilateral Convention implementing Pillar 1 by a critical mass of countries by 31 December 2024. Such digital levy or similar proposal should then be considered an own resource of the Union.

Amendment 14 #

Proposal for a decision
Recital 7 b (new)

(7 b) The digital levy or similar proposal should be applied retroactively to companies in scope, depending on its entry into force, for the fiscal years 2021, 2022, 2023 and 2024.

Amendment 15 #

Proposal for a decision
Article 1 – paragraph 1 – point 1 – point a

Decision (EU, Euratom) 2020/2053
Article 2 – paragraph 1 – point e

(e) the application of a uniform rate of 250% to:

Amendment 16 #

Proposal for a decision
Article 1 – paragraph 1 – point 1 – point b

Decision (EU, Euratom) 2020/2053
Article 2 – paragraph 1 – point f

(f) the application of a uniform call rate equal to 75100% of the revenues from the sale of certificates of the carbon border adjustment mechanism established by Regulation (EU) [XXX] of the European Parliament and of the Council18 . _________________ 18 3Regulation (EU) [XXX] of the European Parliament and of the Council on the carbon border adjustment mechanism.

Amendment 17 #

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

Decision (EU, Euratom) 2020/2053
Article 2 – paragraph 1 – point g

(g) the application of a uniform call rate of 15% to the share of residual profit of multinational enterprises reallocated to Member States pursuant to [the Directive on implementation of the global agreement on re-allocation of taxing rights19 .], provided that the OECD/G20 IF Pillar 1 Agreement has been successfully implemented by a critical mass of countries by 1 January 2025. _________________ 19 4[Directive (EU) XXX giving effect to the OECD/G20 IF Pillar 1 Agreement].

Amendment 18 #

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

(c a) in paragraph 1, the following subparagraph is added: “Where first subparagraph, point (g), does not apply, revenue from the application of a digital levy in Member States pursuant to [the Directive on introducing a digital levy in the Union] shall constitute an own resource entered in the Union budget.”

Amendment 6 #

Proposal for a decision
Recital 1 a (new)

(1 a) This decision constitutes an important step, in accordance with the legally binding Interinstitutional Agreement of 16 December 2020, for the implementation of a roadmap of new own resources; it is to be followed up by additional and complementary initiatives which will make sure that the new proceeds are at least sufficient for the payment of the interest and the principal of NGEU debts and that the distributive financial implications are acceptable to all Member States. New own resources have to assure sustainable financing of the Union budget on a long-term basis in order to avoid new Union priorities being financed to the detriment of existing Union programmes and policies.

Amendment 7 #

Proposal for a decision
Recital 1 a (new)

(1 a) This decision constitutes an important step in the implementation of the roadmap for the introduction of new own resources; it is to be followed up by additional and complementary initiatives, including but not limited to, the Financial Transaction Tax, a financial contribution linked to the corporate sector or a new common corporate tax base, which will ensure that the new proceeds are at least sufficient for repayments of the interest and the principal of NGEU debts and that the distributive financial implications are acceptable to all Member States.

Amendment 8 #

Proposal for a decision
Recital 2 a (new)

(2 a) There is a need to increase the level of income through new own resources to cater for NGEU repayment costs and the Social Climate Fund which is to be integrated into the MFF. Therefore, the Commission needs to take further timely actions if the proposed new own resources are not adopted or do not generate the anticipated level of revenue for the Union budget. At the same time, it must be underlined that, in compliance with the principle of universality of revenues, new own resources constitute general income in the Union budget.

Amendment 9 #

Proposal for a decision
Recital 2 a (new)

(2 a) There is a need to increase the level of income through new own resources to make resources available for NGEU repayment costs and to allow for funding of the Social Climate Fund in the revised MFF and contribute to the long term achievement of the Union’s policy goals. However, legally and technically, the three new own resources will constitute general income in full compliance with the principle of universality of revenue.

source: 736.634

2023/10/04 BUDG 6 amendments...

Amendment 10 #

Draft decision
Article 1 – paragraph 1 – point 1b (new)

Decision (EU, Euratom) 2020/2053
Article 2 – paragraph 1 - point f (1)

in paragraph 1 of Article 2, the following point f (1) is added: f (1) Given that non-EU producers accessing the EU Single Market are allowed to pay a carbon price in a third country on the embedded emissions for the production of their imported goods and thus enjoy a deduction from the CBAM obligation, the EU producers might experience discrimination in case if the carbon price in question has never been paid by non-EU producers in real terms; establishment of CBAM registry is not sufficient to ensure full transparency and to completely eliminate a risk of carousel fraud and greenwashing.

Amendment 11 #

Moritz KÖRNER

Draft decision
Article 1 – paragraph 1 – point 1f (new)

Decision (EU, Euratom) 2020/2053
Article 2 – paragraph 3 - point a (new)

(1) Article 2 is amended as follows: (f) the following paragraph 3a is inserted: 3a. By way of derogation from paragraph 1, point (d), where other revenue constitutes a lump sum or penalty payment imposed on and paid by a Member State pursuant to Article 260 TFEU, the subsequent reduction of the amount to which the uniform call rate is applied shall not be granted to that Member State. The determination of the application of the uniform call rate shall in this case exclude the concerned Member State from the application for the amount of lump sum or penalty payment received, and thus only reduce the amounts for the other Member States applied to a uniform call rate without the concerned Member State included.

Amendment 6 #

Draft decision
Recital 6

(6) Regulation (EU) 2023/956 of the European Parliament and of the Council9 establishes a carbon border adjustment mechanism to complement the EU Emissions Trading System and to ensure the effectiveness of the climate policy of the Union. Considering the close link of the carbon border adjustment mechanism to the Union’s climate policy, a share of the revenues from the sale of certificates should be transferred to the Union budget as an own resource. Given that CBAM will cover iron/steel, cement, fertilisers, aluminium, hydrogen and electricity generation, the Member States shall bear in mind that the price of these vital materials and in relative sectors will be all-time higher in Europe than worldwide.

Amendment 7 #

Draft decision
Recital 7

(7) ~~In line w~~Despithe the Interinstitutional Agreement, a financial contribution linked to the corporate sector should be ~~introduc~~postponed. Until the possible establishment of an own resource linked to the Business in Europe: Framework for Income Taxation (BEFIT) initiative, an own resource proportional to a statistical indicator that may be used as an approximation of company profits should be ~~provisionally established. T~~withheld. According to European Commission, this own resource should be calculated based on national accounts statistics prepared under the European System of Accounts 2010 (ESA 2010) in application of Regulation EU) No 549/201310 of the European Parliament and of the Council. This statistical system is applied in a harmonised manner across Member States. ~~This own resource should therefore be calculated by multiplying a call rate to~~It is necessary to stress that the statistical data of ESA for the year 2021 has been used for this type of OR forecast for 2022-2030, which cannot ensure a high level of predictability in times of crisis. Moreover, in the second quarter of 2023, the snumber of ~~gross operating surplus provided for the sectors of nonfinancial and financial corporations (ESA sectors S12 and S11), as defined in Regulation (EU) No 549/201311~~bankruptcy declarations of EU businesses increased for the sixth quarter in a row and got up by 8.4%, thus reaching the highest level since the start of the data collection in 2015 by the Eurostat. The introduction of such OR in these circumstances and under this methodology is unacceptable for European companies and citizens, who will carry main burden of rising prices.

Amendment 8 #