2021/2201(INI) The impact of new technologies on taxation: crypto and blockchain
Next event: Indicative plenary sitting date 2022/10/03
Lead committee dossier:
Next event: Indicative plenary sitting date 2022/10/03
Progress: Awaiting Parliament's vote
| Role | Committee | Rapporteur | Shadows |
|---|---|---|---|
| Lead | ECON |
PEREIRA Lídia ( EPP)
|
LALUCQ Aurore ( S&D),
HLAVÁČEK Martin ( Renew),
PEKSA Mikuláš ( Verts/ALE),
BECK Gunnar ( ID),
MOŻDŻANOWSKA Andżelika Anna ( ECR),
SCHIRDEWAN Martin ( GUE/NGL)
|
Lead committee dossier:
Legal Basis:
RoP 54
Legal Basis:
RoP 54Subjects
Events
2022/10/03
Indicative plenary sitting date
2022/07/11
EP - Committee report tabled for plenary
Details
The Committee on Economic and Monetary Affairs adopted an own-initiative report by Lídia PEREIRA (EPP, PT) on the impact of new technologies on taxation: crypto and blockchain.
Potential of new technologies such as blockchain
The report stressed that emerging technologies such as distributed ledger technology and blockchain, through their unique features, such as traceability and their ability to store immutable and reliable data , and thus to protect the integrity of such data, can better serve the needs of taxpayers, discourage corrupt practices, empower tax administrations and fight tax evasion and fraud.
However, Members pointed out that the use of blockchain, artificial intelligence (AI) and other digital tools by tax administrations has its advantages but also presents risks, particularly in terms of data quality, which must be properly mitigated, especially to prevent privacy violations and biased and discriminatory treatment of taxpayers.
The report highlighted the need to identify the best ways of using technology to enhance the analytical capacity of tax administrations, to standardise data to facilitate compliance with tax obligations by SMEs and taxpayers (e.g. through common reporting standards) and to ensure that taxation is more in line with the business environment in the digital age, while ensuring a high level of data protection.
The Commission is called on to:
- assess the ways in which different Member States tax crypto-assets and the different national policies regarding the fight against tax fraud and tax evasion in the field of crypto-assets;
- tackle harmful tax practices in the field of crypto-assets in the EU;
- take into account existing digital solutions in Member States and assess the opportunity of integrating blockchain-based solutions on information exchange platforms in order to promote real-time auditing and information exchange, in full compliance with EU data protection rules;
- consider the creation of a new platform for training and sharing of best practices between national tax authorities in the fight against tax fraud and evasion in the digital economy, and in particular in the context of the use of crypto-assets;
- explore all the opportunities offered by the European Blockchain Services Infrastructure (EBSI) for national tax authorities, mainly in the field of VAT compliance, with the aim of providing them with multiple and innovative blockchain protocols and helping national tax administrations to adapt to the use of these technologies.
Tax challenges related to crypto-assets
Members believe that crypto-assets should be subject to fair, transparent and effective taxation , to ensure fair competition and a level playing field between the tax treatment of financial assets and products and between financial service providers. They support the creation of an innovation-friendly environment in the Digital Single Market, allowing entrepreneurs, SMEs and start-ups to contribute to economic recovery through tax revenues, within an effective regulatory framework.
The report highlighted the need to:
- adapt the concept of permanent establishment , namely with a clear definition of virtual permanent establishment, in line with international standards, as digital economy operators may carry out significant business activities in a Member State without establishing a physical presence there;
- have a clear and broadly accepted definition of crypto-assets for tax purposes;
- find a coherent definition of the taxable event to ensure an adequate level of taxation, while avoiding instances of double taxation.
Due to the dynamics of the crypto-asset markets, Members believe that there is an urgent need for rules on the choice of the type of taxation to be applied, on the definition of the taxable event, on the time and place where a taxable event occurs, and on its valuation.
The Commission is invited to consider the issue of crypto-assets, digitisation and new technologies in all its planned and future legislative proposals on tax matters. Member States are invited to take into account the specificities of the use of crypto-assets in their national tax reforms and to consider developing more effective systems.
Progress in developing an effective regulatory and legal framework
The report pointed out that the crypto-asset landscape is global and that the tax treatment of crypto-assets requires a coordinated international approach. The OECD, which has already done substantial work on both taxation and the treatment of crypto-assets, could be a suitable forum in this regard.
The Commission is invited to (i) present an assessment of major taxable events and forms of income associated with crypto-assets; (ii) conduct an impact assessment on the best practices identified to fairly and effectively tax crypto-assets, respecting the set of EU competences in tax matters, to look into the role of crypto-asset services providers and to determine to what extent crypto-assets fit within the existing tax framework.
The report called for a common approach to the taxation of crypto-assets . It called on the Council, in its Economic and Financial Affairs forum, to engage in a structured dialogue with the Parliament on this matter.
It is also necessary to amend the scope of the Directive on administrative cooperation so that the framework for the exchange of information in the field of taxation includes crypto-assets and e-money. The Commission is invited to include in its future revision of the Directive, the forthcoming OECD recommendations on the reporting of crypto-assets and the revisions to the Common Reporting Standard, as well as the recommendations of the Parliament as set out in its resolution on the implementation of the EU's tax information exchange requirements.
Documents
2022/06/30
EP - Vote in committee
2022/05/13
EP - Amendments tabled in committee
Documents
2022/04/04
EP - Committee draft report
Documents
2021/11/25
EP - Committee referral announced in Parliament
2021/10/11
EP - PEREIRA Lídia (EPP) appointed as rapporteur in ECON
Documents
- Committee report tabled for plenary: A9-0204/2022
- Amendments tabled in committee: PE731.829
- Committee draft report: PE700.517
- Committee draft report: PE700.517
- Amendments tabled in committee: PE731.829
Activities
- Dita CHARANZOVÁ
Plenary Speeches (0)
- Fabio Massimo CASTALDO
Plenary Speeches (0)
- Maria GRAPINI
Plenary Speeches (0)
- Enikő GYŐRI
Plenary Speeches (0)
- France JAMET
Plenary Speeches (0)
- Juozas OLEKAS
Plenary Speeches (0)
- Ondřej KOVAŘÍK
Plenary Speeches (0)
- Lídia PEREIRA
Plenary Speeches (0)
- Aurore LALUCQ
Plenary Speeches (0)
- Mikuláš PEKSA
Plenary Speeches (0)
- Martin HLAVÁČEK
Plenary Speeches (0)
- Salvatore DE MEO
Plenary Speeches (0)
| Amendments | Dossier |
| 151 |
2021/2201(INI)
2022/05/13
ECON
151 amendments...
Amendment 1 #
Motion for a resolution Citation 4 a (new) — having regard to the public consultation document of the Organisation for Economic Co-operation and Development released on March 22 2022 entitled ‘Crypto-asset Reporting Framework and Amendments to the Common Reporting Standard’,
Amendment 10 #
Motion for a resolution Recital B B. whereas tax authorities today face many challenges nowadays regarding effective cross-border cooperation, given the acceleration of digital transactions, the increasing mobility of taxpayers, the number of cross-border transactions and the internationalisation of economic operations and business models;
Amendment 100 #
Motion for a resolution Paragraph 8 a (new) 8 a. Underlines the need to define, in a clear, stable and neutral way, the concept of crypto asset for tax purposes, having in regard that there are intrinsic differences between crypto-assets that require specific approaches; stands for the need to guarantee the systematic coherence between the several legal instruments that regulate or will regulate crypto assets (namely the Regulation on Markets in Crypto Assets, the Transfer of Funds Regulation, the Directive on Administrative Cooperation and other Anti-Money Laundering related initiatives, for example) and, most important, the legal certainty and stability required to attract, retain and promote investment in Europe;
Amendment 101 #
Motion for a resolution Paragraph 8 a (new) 8 a. Points out that with crypto assets, there may be different options to define a relevant taxable event such as the creation of coins via mining, the exchange of crypto assets into fiat currency or other crypto assets, the occasion of a hard fork or staking of crypto assets; notes that a coherent definition of a taxable event needs to be found in order to ensure a proper level of taxation, but avoid instances of double- taxation;
Amendment 102 #
Motion for a resolution Paragraph 8 b (new) 8 b. Considers that the conversion of one type of crypto asset into a different kind of crypto asset should not count as a taxable event, as this would increase the number of taxable events considerably while creating significant valuation problems; considers therefore that the conversion of a crypto asset into fiat currency might be a more appropriate choice for a taxable event, if gains have been made;
Amendment 103 #
Motion for a resolution Paragraph 8 c (new) 8 c. Notes that individuals do not necessarily only exchange crypto assets to achieve a financial gain; considers therefore, that generous de-minimis exemptions for personal use might be appropriate;
Amendment 104 #
Motion for a resolution Paragraph 9 9. Notes that each country tends to use their own terminology when designing their national regulatory solutions to crypto-assets,
Amendment 105 #
Motion for a resolution Paragraph 9 9. Notes that each country tends to use their own terminology when designing their national regulatory solutions to crypto-assets, which could cause legal uncertainty for citizens and companies, and at the same time emerge as a threat to the integrity of the European single market, as cross-border cooperation could be significantly impaired;
Amendment 106 #
Motion for a resolution Paragraph 9 9. Notes that each country tends to use their own terminology when designing their national regulatory solutions to crypto-assets, which could cause legal uncertainty for citizens and companies, and at the same time
Amendment 107 #
Motion for a resolution Paragraph 9 9. Notes that each country tends to use their own terminology when designing their national regulatory solutions to
Amendment 108 #
Motion for a resolution Paragraph 10 10. Emphasises that the rapid growth of crypto-assets4
Amendment 109 #
Motion for a resolution Paragraph 10 10. Emphasises that the rapid growth of crypto-assets4 refers to the key question of the type of taxation to be applied,
Amendment 11 #
Motion for a resolution Recital B B. whereas tax authorities face many challenges nowadays regarding effective tax collection and cross-border cooperation, given the acceleration of digital transactions, the increasing mobility of taxpayers, the number of cross-border transactions
Amendment 110 #
Motion for a resolution Paragraph 10 10. Emphasises that the rapid growth of crypto-assets4 refers to the key question of the type of taxation to be applied, when and where a taxable event happens, and its valuation; _________________ 4 The economic size of the
Amendment 111 #
Motion for a resolution Paragraph 11 11. Points out that the taxation of crypto-assets in cross-border situations is linked to several dimensions of tax policy such as income taxes or VAT and that such dimensions are distributed between national and European competences, but the benefit of a European approach is concentrated in instruments linked to administrative cooperation and corporate taxation;
Amendment 112 #
Motion for a resolution Paragraph 11 11. Points out that the taxation of crypto-assets in cross-border situations is linked to several dimensions of tax policy and that currently such dimensions are distributed between national and European competences, but that the benefit of a common European approach is concentrated in instruments linked to administrative cooperation and corporate taxation;
Amendment 113 #
Motion for a resolution Paragraph 11 11. Points out that the taxation of crypto-assets in cross-border situations is linked to several dimensions of tax policy and that such dimensions are distributed between national and European competences, but the benefit of a European
Amendment 114 #
Motion for a resolution Paragraph 12 12. Calls on the Commission to consider the dimension of crypto-assets
Amendment 115 #
Motion for a resolution Paragraph 12 a (new) 12 a. Considers that it is necessary to have a clear, broadly accepted definition of crypto-assets for tax purposes ;underlines that this definition should be aligned with that of the MiCA regulation;
Amendment 116 #
Motion for a resolution Paragraph 13 Amendment 117 #
Motion for a resolution Paragraph 13 13. Calls on the Member States to consider the
Amendment 118 #
13. Calls on the Member States to consider the dimension of crypto-assets in their national tax reforms, and to consider implementing more effective systems that
Amendment 119 #
Motion for a resolution Paragraph 13 13. Calls on the Member States to consider the dimension of crypto-assets in their national tax reforms, and to consider implementing more effective systems that ensure less compliance costs and administrative burden, but that guarantee, at the same time, the fair, transparent and effective taxation of crypto-assets; underlines the role of tax incentives and exemptions in promoting technological innovation and development; highlights the key importance of common reporting standards for crypto-asset service providers as well as individuals and entities;
Amendment 12 #
Motion for a resolution Recital B B. whereas tax authorities face many challenges nowadays regarding effective tax enforcement and most in particular cross-border cooperation, given the acceleration of digital transactions, the increasing mobility of taxpayers, the number of cross-border transactions and the internationalisation of economic operations and business models;
Amendment 120 #
Motion for a resolution Paragraph 13 13. Calls on the Member States to consider the dimension of crypto-assets in their national tax reforms, and to consider implementing more effective systems that ensure less compliance costs and administrative burden, but that guarantee, at the same time, the fair, transparent, non- burdensome and effective taxation of crypto-assets; underlines the role of tax incentives, reliefs and exemptions in promoting technological innovation and development, particularly of the blockchain technology sector;
Amendment 121 #
Motion for a resolution Paragraph 13 a (new) 13 a. Deplores, in this respect, that some Member States have opted to not treat exchanges in crypto assets as taxable income, as they do not fall within the definition of capital gains or of capital income for tax purposes; reminds that the estimated revenue potential for the EU on the taxing of realised Bitcoin capital gains in2020 alone could have amounted to EUR 800-900 million; highlights with concern that such regulatory treatment can be combined with specific non- habitual residence programs, incentivising asset holders to artificially seek residence status in order to avoid any taxation on those assets;
Amendment 122 #
Motion for a resolution Paragraph 13 a (new) 13 a. Calls on the Member States to engage in the debate on the role of tax exemptions on digital assets individual gains, as a way to benefit from the tax generated from professional crypto traders and firms operating within European jurisdictions;
Amendment 123 #
Motion for a resolution Paragraph 13 a (new) 13 a. Calls on Member States to treat different types of crypto assets in a manner that is consistent with the tax treatment of similar non-crypto assets in order to satisfy the principle of tax neutrality;
Amendment 124 #
Motion for a resolution Paragraph 13 b (new) 13 b. Calls on Member States to align the tax treatment of crypto-assets with other policy objectives, notably the European Green Deal; highlights that crypto-assets based on proof-of-work (PoW) blockchain are energy-intensive and cause enormous amounts of pollution and damage to the environment; calls, in this regard, for Member States to determine higher taxation on certain crypto-assets, such as those which are based on proof of work blockchain, above and beyond the taxation of other financial instruments;
Amendment 125 #
Motion for a resolution Paragraph 13 b (new) 13 b. Calls on the Commission to confirm, after a careful technical assessment, whether crypto-assets and e- money services could be included in the rollback of the VAT exemption for financial services, in the context of the legislative proposal to be presented in 2023;
Amendment 126 #
Motion for a resolution Paragraph 14 14. Points out that the crypto-asset landscape is global and requires a
Amendment 127 #
Motion for a resolution Paragraph 14 14. Points out that the crypto-asset landscape is global and requires an international approach; understands, in this regard, the need to further align definitions related to crypto-assets such as “taxable event”, “tax object” or other, e.g. airdrops and mining treatments, and negotiate international instruments on the matter;
Amendment 128 #
Motion for a resolution Paragraph 14 14. Points out that the
Amendment 129 #
Motion for a resolution Paragraph 14 14. Points out that the crypto-asset landscape is global and requires an international approach; understands, in this regard, the need to further negotiate international instruments on the matter; considers that the Organisation for Economic Cooperation and Development (OECD), that has already done substantial work on both taxation and the treatment of crypto assets, could be a suitable forum in this regard;
Amendment 13 #
Motion for a resolution Recital C C. whereas tax authorities need to
Amendment 130 #
Motion for a resolution Paragraph 14 14. Points out that the crypto-asset landscape is global and requires an international approach; understands, in this regard, the need to further negotiate international instruments on the matter; calls, in this regard for crypto-assets to be included within the scope of the Common Reporting Standard (CRS) developed by the OECD in 2014;
Amendment 131 #
Motion for a resolution Paragraph 14 a (new) 14 a. Is strongly concerned about the highly volatile and speculative nature of crypto-asset trading and the financial stability risks posed by crypto-asset markets; stresses that the Financial Stability Board warned that the “scale, structural vulnerabilities and increasing interconnectedness with the traditional financial system” may turn into a “threat to global financial stability”1a;calls on the Commission to present a proposal for the implementation of a Financial Transaction Tax on crypto-asset transactions within the Union to address financial stability risks; _________________ 1a Financial Stability Board, “Assessment of the Risks to Financial Stability from Crypto-Assets”, 16 February 2022, p. 1, https://www.fsb.org/2022/02/assessment- of-risks-to-financial-stability-from-crypto- assets/
Amendment 132 #
Motion for a resolution Paragraph 14 a (new) 14 a. Considers that the lack of an international agreement on taxation of crypto assets is an obstacle for an intelligent and future-driven approach by the European Union and its Member States; recalls that any legislative initiative must consider this absence of an internationally agreed approach and aim to promote the competitiveness of our companies, instead of creating barriers to investment, job creation and innovation in the financial sector;
Amendment 133 #
Motion for a resolution Paragraph 14 a (new) 14 a. Calls on the Commission to elaborate a comprehensive list of major taxable events and income forms associated with crypto-assets, the tax consequences of a number of key operations such as issuance of crypto- assets; exchange with crypto-assets, fiat currencies and for goods and services including valuation; disposal via gift or inheritance; loss or theft etc;
Amendment 134 #
Motion for a resolution Paragraph 14 a (new) Amendment 135 #
Motion for a resolution Paragraph 14 b (new) 14 b. Is strongly concerned about the extreme levels of energy expenditure and pollution arising from the use of crypto- assets; warns that the network of the market leader Bitcoin “consumes about 0.36 percent of the world’s electricity - comparable to the consumption of Belgium or Chile”2a; calls on Member States to consider the implementation of a “green tax” on crypto-assets to mitigate the ecological impact; calls on the Commission to present a proposal for an EU-wide framework for a “green tax” on crypto-assets; _________________ 2a International Monetary Fund, “Global Financial Stability Report: COVID-19, Crypto, and Climate: Navigating Challenging Transitions”, Oct 2021, p. 53, https://www.imf.org/en/Publications/GFS R/Issues/2021/10/12/global-financial- stability-report-october-2021
Amendment 136 #
Motion for a resolution Paragraph 14 b (new) 14 b. Asks the Commission to assess how to fairly and effectively tax all crypto- assets users, whether they decide to use crypto-assets services providers or not;
Amendment 137 #
Motion for a resolution Paragraph 15 15. Recalls that a fully integrated European single market requires a common approach on the taxation of crypto-assets
Amendment 138 #
Motion for a resolution Paragraph 15 a (new) 15 a. Calls on the Commission to evaluate and determine to what extent crypto-assets fit within the existing tax framework, in order to promote clarity and certainty for taxpayers; takes the view that tax policy should be integrated within a sound regulatory framework for crypto- assets, and to be coherent with other policy aspects including tax transparency and legal, financial and consumer protection requirements;
Amendment 139 #
Motion for a resolution Paragraph 16 16. Believes that it is necessary to amend the scope of the Directive on Administrative Cooperation5 (DAC8) so that European legislators can further assess if other categories of income and assets such as crypto-assets are to be included; calls on the OECD to adopt without any further delay a new definition of a reporting standards and exchange of information which should then be included in the revised DAC 8; thereafter encourages the Commission to present the DAC8 proposal without any delay; _________________ 5 Council Directive 2011/16/EU of 15
Amendment 14 #
Motion for a resolution Recital D D. whereas new technological solutions, such as blockchain, can be used by tax administrations to
Amendment 140 #
Motion for a resolution Paragraph 16 16. Believes that it is necessary to amend the scope of the Directive on Administrative Cooperation
Amendment 141 #
Motion for a resolution Paragraph 16 16. Believes that it is necessary to amend the scope of the Directive on Administrative Cooperation5 (DAC8)
Amendment 142 #
Motion for a resolution Paragraph 16 a (new) 16 a. Asks the Commission to reevaluate whether the tax treatment of crypto-assets compared to the tax treatment of other assets is consistent and fair, especially regarding the VAT treatment of those assets, in order to enhance the level playing field between crypto-assets and traditional assets. While exchanges are often exempt or outside the scope of VAT, the treatment of mining, forging or other types of services, should be reviewed against the broader VAT framework for payment instruments and future VAT reforms;
Amendment 143 #
Motion for a resolution Paragraph 16 a (new) 16 a. Calls on the Commission to consider the outcome of the OECD public consultation on "Crypto-Asset Reporting Framework and Amendments to the Common Reporting Standard" in the context of DAC8 revision, that must be considered a priority on tax matters;
Amendment 144 #
Motion for a resolution Paragraph 16 b (new) 16 b. Stresses the importance of guaranteeing that a future revision of the Directive on Administrative Cooperation (DAC8) will complement reporting obligations under other legal instruments, by helping authorities to automatically exchange data about crypto-assets and e- money, so they can assess income and revenue from investments and payments using crypto assets and e-money. Underlines the need to safeguard a systematic coherence that provides legal certainty to operators and technical guidance to national tax authorities;
Amendment 145 #
Motion for a resolution Paragraph 17 17. Calls on the Commission and national public authorities to ensure that blockchain technology
Amendment 146 #
Motion for a resolution Paragraph 17 17. Calls on the Commission and national public authorities to ensure that the use of blockchain technology can be further develop
Amendment 147 #
Motion for a resolution Paragraph 18 18. Encourages the Commission to take account of existing digital solutions, legal provisions and administrative guidance used in Member States in order to assess how to leverage blockchain and other distributed ledger technologies and to prevent tax fraud and avoidance; supports the development of a European blockchain services infrastructure;
Amendment 148 #
Motion for a resolution Paragraph 18 18. Encourages the Commission to take account of existing digital solutions, legal provisions and administrative guidance used in Member States in order to assess how to leverage blockchain technologies in addressing corruption and to prevent tax fraud and avoidance; supports the development of a European blockchain services infrastructure;
Amendment 149 #
Motion for a resolution Paragraph 18 a (new) 18 a. Asks the Commission to evaluate how to support improved tax compliance, taking into account the high volatility and fast moving values of crypto-assets, the lack of obvious translation into fiat currency in some cases, but also the challenge for tax administrations to obtain reliable and timely information on these transactions;
Amendment 15 #
Motion for a resolution Recital D D. whereas new technological solutions, such as blockchain, can be used by tax administrations to better serve the needs of tax payers while such technologies can also be abused and serve as a vehicle for illicit activities, with the criminal intent to avoid paying taxes; whereas in particular the increased visibility of blockchain transactions might facilitate tax administrations efforts to combat tax fraud;
Amendment 150 #
Motion for a resolution Paragraph 18 b (new) 18 b. Considers that, insofar as the universe of cryptos is currently in full expansion and is not expected to stabilise in the near future, the necessary assessment of the situation should not prevent the European institutions from legislating on better supervision and better taxation of crypto-assets;
Amendment 151 #
Motion for a resolution Paragraph 18 c (new) 18 c. Points out the need for frequent reviewing and adapting of tax policy in order to be able to respond to the evolutions of the sector and to ensure that it remains relevant in the face of technological and market developments related to virtual currencies and other emerging asset-types;
Amendment 16 #
Motion for a resolution Recital D D. whereas new technological solutions, such as blockchain, can be used by tax administrations to better serve the needs of tax payers; wh
Amendment 17 #
Motion for a resolution Recital D D. whereas new technological solutions, such as blockchain, can be used by tax administrations to better serve the needs of tax payers while such technologies can also be abused and serve as a vehicle for illicit activities
Amendment 18 #
Motion for a resolution Recital D a (new) D a. whereas new technological solutions, such as blockchain, can be deployed by Member States in order to deter and/or address corruption of tax administrations;
Amendment 19 #
Motion for a resolution Recital D b (new) D b. whereas the use of new technologies still varies considerably between Member States;
Amendment 2 #
Motion for a resolution Citation 4 a (new) — having regard to the OECD's public consultation document "Crypto- Asset Reporting Framework and Amendments to the Common Reporting Standard"1a; _________________ 1a https://www.oecd.org/tax/exchange-of- tax-information/public-consultation- document-crypto-asset-reporting- framework-and-amendments-to-the- common-reporting-standard.pdf
Amendment 20 #
Motion for a resolution Recital D c (new) D c. whereas national tax administrations, in general, demand more incentives and awareness-raising measures to realise the potential in the field of technological and digital transformation;
Amendment 21 #
Motion for a resolution Recital E E. whereas tax administrations across Europe,
Amendment 22 #
Motion for a resolution Recital E E. whereas tax administrations across Europe, within different degrees, are taking important steps towards the digitalisation of processes, making tax compliance easier, faster and more effective; whereas the use of new technologies is significantly different between Member States; whereas national tax administrations, in general, need a further push to realise their full potential in the field of technological and digital transformation; whereas technology can help facilitating cooperation between the different government bodies: customs, tax, social security, financial intelligence units, ministry of justice, and ministry of finance achieving a whole of government approach;
Amendment 23 #
Motion for a resolution Recital E E. whereas several tax administrations across Europe, within different degrees, are already taking important steps towards the digitalisation of processes, making tax compliance easier, faster and more effective; whereas the use of new technologies
Amendment 24 #
Motion for a resolution Recital F F. whereas the increasing use of crypto-assets is forcing tax administrations to adapt current taxing practices within the single market; whereas the crypto-asset market makes the identification of tax- relevant activities very difficult because it relies less on traditional financial intermediaries, who typically provide information for tax purposes;
Amendment 25 #
Motion for a resolution Recital F F. whereas the increasing use of crypto-assets
Amendment 26 #
Motion for a resolution Recital F F. whereas the increasing use of crypto-assets is forcing
Amendment 27 #
Motion for a resolution Recital F a (new) F a. whereas the OECD Common Reporting Standard (CRS) has improved international tax transparency by requiring jurisdictions to obtain information on offshore assets held with financial institutions and automatically exchange that information with the jurisdictions of residence of taxpayers on an annual basis, however, crypto-assets will in most instances not fall within the scope of the CRS, which applies to traditional financial assets and fiat currencies;
Amendment 28 #
Motion for a resolution Recital F a (new) F a. whereas 5 out 27 Member States have specific legal provisions on the taxation of crypto assets; whereas 19 out of 27 Member States have administrative guidance on the taxation of crypto assets;
Amendment 29 #
Motion for a resolution Recital G G. whereas there is an international effort and commitment to better regulate the fair taxation of the digital economy; whereas crypto-assets could be exploited to undermine existing international tax transparency initiatives, as recognised by the OECD; whereas, in this context, it is crucial that the EU take a leading role, namely on strong cooperation between Member States to tax
Amendment 3 #
— having regard to the OECD draft new tax transparency framework for crypto-assets (CARF) and amendments to the Common Reporting Standard 1a which were submitted to public consultation, _________________ 1a https://www.oecd.org/tax/exchange-of- tax-information/public-consultation- document-crypto-asset-reporting- framework-and-amendments-to-the- common-reporting-standard.pdf
Amendment 30 #
Motion for a resolution Recital G G. whereas
Amendment 31 #
Motion for a resolution Recital G G. whereas there is an international effort and commitment to better regulate the fair taxation of the digital economy; whereas, in this context, it is crucial
Amendment 32 #
Motion for a resolution Recital G a (new) G a. whereas there is no international instrument regarding the taxation of crypto assets and that there is a wide spectrum of approaches to this matter, by different countries; whereas the limits to the possession or transaction of crypto assets are common in autocratic countries; whereas the European Union must lead the way to more financial freedom for citizens, both within and outside its borders, in the relevant international platforms;
Amendment 33 #
Motion for a resolution Recital G a (new) G a. whereas it is estimated that the revenue potential for the EU of taxing realized Bitcoin capital gains in 2020 could amount to approximately EUR 800million to EUR 900 million;
Amendment 34 #
Motion for a resolution Recital G b (new) G b. whereas the OECD identifies, in its 2020 report on the taxation of virtual currencies, a number of material points to address, namely the definition of taxable event, the forms of income that are associated with virtual currencies, how taxation can be adjusted to the nature and dynamics of crypto-assets in order to capture profits in a fair and efficient manner, among other aspects;
Amendment 35 #
Motion for a resolution Recital G c (new) G c. whereas global economy is becoming increasingly decentralised and digitalised and the principles underpinning the current international tax framework are progressively being outdated, and can no longer ensure that profits are taxed where economic activities generating the profits are performed and where value is created;
Amendment 36 #
Motion for a resolution Recital G d (new) G d. whereas crypto assets can be used, among other specific purposes, to be used as an investment product, to be used as a payment method or to be managed as a professional activity; whereas the tax consequences of different uses have to be adapted for the specific reality of each taxable event;
Amendment 37 #
Motion for a resolution Recital H H. whereas the Union has already taken important steps towards a clear definition of crypto-assets and this definition must facilitate the fair and simple taxation of these assets;
Amendment 38 #
Motion for a resolution Recital H H. whereas the Union has already taken important steps towards a clear definition of crypto-assets and
Amendment 39 #
Motion for a resolution Recital H H. whereas the Union has already taken important steps towards a clear definition of certain crypto-assets and th
Amendment 4 #
Motion for a resolution Citation 10 a (new) — having regard to the speech of Mr. Fabio Panetta Member of the Executive Board of the ECB, at Columbia University. New York, 25 April 2022, “For a few cryptos more: the Wild West of crypto finance”,
Amendment 40 #
Motion for a resolution Recital H H. whereas the Union has already taken important steps towards a clear definition of crypto-assets and this definition must facilitate the fair and simple taxation of these assets; and
Amendment 41 #
Motion for a resolution Recital H H. whereas the Union has already taken important steps towards a clear definition of crypto-assets and this definition must facilitate the fair and simple taxation of these assets;
Amendment 42 #
Motion for a resolution Recital H a (new) H a. whereas not only definitions of crypto-assets need to be uniform across EU and aligned with international standards, but also the tax treatment of the defined crypto-assets should be uniform across EU; and whereas,the same crypto-asset may have diverse categorization as “tax object” across EU, resulting to different tax treatment; e.g. form of property for income tax purposes, most commonly as an intangible asset other than goodwill, or as a financial asset or as a commodity;
Amendment 43 #
Motion for a resolution Recital I I. whereas tax policy is a national competence, but strong cooperation between Member States is essential to respond to the challenges posed to the integrity of the single market, namely by the increasing
Amendment 44 #
Motion for a resolution Recital I I. whereas tax policy is a national competence,
Amendment 45 #
Motion for a resolution Recital I I. whereas
Amendment 46 #
Motion for a resolution Recital I I. whereas certain fields of tax policy
Amendment 47 #
Motion for a resolution Recital I I. whereas tax policy is a national competence, but strong cooperation between Member States is essential to respond to the challenges posed to the integrity of the single market,
Amendment 48 #
Motion for a resolution Recital I I. whereas tax policy is a national competence, but strong cooperation
Amendment 49 #
Motion for a resolution Recital J J. whereas the European Union and its single market must ensure
Amendment 5 #
Motion for a resolution Citation 10 a (new) — having regard to the OECD public consultation document of 22 March 2022 entitled ‘Crypto-Asset Reporting Framework and Amendments to the Common Reporting Standard’,
Amendment 50 #
Motion for a resolution Recital J J. whereas
Amendment 51 #
Motion for a resolution Recital J J. whereas the European Union and its single market must ensure an innovation- friendly environment for companies (
Amendment 52 #
Motion for a resolution Recital J a (new) J a. whereas international digital taxation clear guidelines are essential for a fair and efficient taxation system that, if efficiently implemented by the Member States, could achieve beneficial reforms through reducing administrative costs and time, lowering barriers to entry and ensuring certainty and stability, which are prerequisites for competitiveness, as well as for bridging gaps among companies, especially for small and medium-sized enterprises;
Amendment 53 #
Motion for a resolution Recital J a (new) J a. whereas crypto-assets are a fast- moving environment and policymakers are still at an early stage in considering their implications and elaborating the proper tax regime; whereas so far, the tax policy and evasion implications have been largely unexplored, although forming an important aspect of the overall regulatory framework;
Amendment 54 #
Motion for a resolution Recital J a (new) J a. whereas the development of central bank digital currencies (CBDCs) also needs to be considered when developing an appropriate tax framework for digital assets; whereas the planned digital euro will have most likely predominantly the features of a payment instrument;
Amendment 55 #
Motion for a resolution Recital J a (new) J a. Reminds that income paid in crypto-assets and gains made on them are, as a rule, taxable like any other income or gain and that crypto-assets held are liable for inclusion in the calculation of wealth taxes;
Amendment 56 #
Motion for a resolution Recital J a (new) Amendment 57 #
Motion for a resolution Recital J b (new) J b. whereas this Parliament already underlined that "current international corporate tax rules are no longer suitable in the context of digitalisation and globalisation of the economy" and that "developments in digitalisation and a stronger reliance on intangible assets and their increase in value chains, create prospects and challenges in terms of traceability of economic operations and taxable events, including enabling of tax avoidance practices, especially when these operations are cross-border or take place outside the Union"1a; _________________ 1a European Parliament resolution of 10 March 2022 with recommendations to the Commission on fair and simple 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) (2020/2254(INL))
Amendment 58 #
Motion for a resolution Recital J b (new) J b. whereas, unlike in traditional finance, the crypto world is sometimes organised in a decentralised way, making it more difficult to draw on intermediaries to assist tax authorities; whereas such intermediaries often serve as relevant information providers in traditional third- party tax reporting regimes; whereas on the intersection between the crypto ecosystem and the traditional financial system, there is usually an intermediary such as an exchange involved;
Amendment 59 #
Motion for a resolution Recital J b (new) J b. whereas according to some simulations by the European Commission, the revenue potential of taxing capital gains on bitcoin across the EU in 2020 alone would have amounted to about €900 million, or 0.3% of the total tax revenue from property taxation in the EU;
Amendment 6 #
Motion for a resolution Recital A A. whereas the use of new technologies in the EU single market and the digitalisation of tax administrations across Europe
Amendment 60 #
Motion for a resolution Subheading 1 The potential of new technologies – such as blockchain – to better serve taxpayers, empower tax administrations, deter corruptive practices and tackle tax
Amendment 61 #
Motion for a resolution Paragraph 1 1. Considers that national tax administrations should be better equipped with the adequate resources to facilitate efficient tax collection, better serve taxpayers and ensure compliance and that, in the context of digital transition, this means proper commitment from Member States with investment in human resources training, digital infrastructures and specialised personnel and equipment;
Amendment 62 #
Motion for a resolution Paragraph 1 1. Considers that national tax administrations should be better equipped with the adequate resources to
Amendment 63 #
Motion for a resolution Paragraph 1 1. Considers that national tax administrations should be better equipped with the adequate resources to better serve taxpayers and ensure compliance and that, in the context of digital transition, this means
Amendment 64 #
Motion for a resolution Paragraph 1 a (new) 1 a. Calls on the Commission to explore in future legislative proposals how to simultaneously set the necessary technology that puts the newly adopted legislation in motion in such way that the technology is intrinsically linked to the correct implementing of the legislation;
Amendment 65 #
Motion for a resolution Paragraph 2 2. Points out that adapting the IT capacities of tax authorities through new emerging technologies, such as potential distributed ledger technologies like blockchain or artificial intelligence, promises to deter and limit corruption,foster intelligent, effective and efficient tax and administrative procedures, facilitate tax compliance by citizens and businesses, and increase the traceability and identification of taxable transactions in a globalised environment where cross- border transactions have increased;
Amendment 66 #
Motion for a resolution Paragraph 2 2. Points out that adapting the IT capacities of tax authorities through new emerging technologies, such as potential distributed ledger technologies like blockchain or artificial intelligence,
Amendment 67 #
Motion for a resolution Paragraph 2 2. Points out that adapting the IT capacities of tax authorities through new emerging technologies, such as potential distributed ledger technologies like blockchain or artificial intelligence, promises to foster intelligent, effective and efficient tax and administrative procedures, facilitate tax compliance by citizens and businesses, and increase the traceability and identification of taxable transactions in a globalised environment where cross- border transactions have increased; asks the Commission to analyse and evaluate the possibility of implementing a tax on personal data storage in order to protect the European citizens’ privacy and to reduce the leverage of companies over consumers;
Amendment 68 #
Motion for a resolution Paragraph 2 2. Points out that adapting the IT capacities of tax authorities through new emerging technologies, such as
Amendment 69 #
Motion for a resolution Paragraph 2 a (new) 2 a. Stresses that emerging technologies such as distributed ledger technology/blockchain through its unique features such as traceability and its ability for the immutable and reliable storage of data, protecting their integrity and in many cases allowing free and direct access to them, could offer a new way to automate tax collection, ensuring people pay what they owe without lots of form filling, while facilitate tax revenues being collected at the source of the different stages of the lifecycle of a product or service in a timely manner;
Amendment 7 #
Motion for a resolution Recital A A. whereas the use of new technologies in the EU single market and the digitalisation of tax administrations across Europe is transforming relations between citizens and companies
Amendment 70 #
Motion for a resolution Paragraph 3 3. Highlights the need to identify the best ways to use technology to strengthen the analytical capacity of tax administrations (through better data analysis)
Amendment 71 #
Motion for a resolution Paragraph 3 3. Highlights the need to identify the best ways to use technology to strengthen the analytical capacity of tax administrations (through better data analysis), to standardise data to reduce administrative burdens on SMEs (through common reporting standards), to ensure that taxation better reflects the business environment in the digital age and at the s
Amendment 72 #
Motion for a resolution Paragraph 3 3. Highlights the need to identify the best ways to use technology to strengthen the analytical capacity of tax administrations (through better data analysis), to standardise data to reduce administrative burdens on SMEs and citizens, to ensure that taxation better reflects the business environment in the digital age and at the same time guarantees high levels of data
Amendment 73 #
Motion for a resolution Paragraph 3 a (new) 3 a. Calls on the Commission to set the area of coordinated action at EU level in terms of interoperability of the systems as regards standardisation of data and its automatic real-time sharing in across- border context; calls the Commission to provide for a common infrastructure that ensures automation of tax outcomes in a limited number of areas that are within the scope of already existing harmonisation – withholding taxes and VAT;
Amendment 74 #
Motion for a resolution Paragraph 3 a (new) 3 a. Highlights, however, that the use of blockchain, AI and other digital tools by tax administrations is not without risks, which must be properly mitigated, notably to prevent violations of privacy and biased and discriminatory treatment of tax payers;
Amendment 75 #
Motion for a resolution Paragraph 3 b (new) 3 b. Highlights in particular, the risks associated with data quality, notes in this regard that a permissioned blockchain, with controlled permission by intermediaries is crucial in the context of tax administrations and may help improve the integrity of the system as it allows tax information, among other data, to be shared in a secured environment;
Amendment 76 #
Motion for a resolution Paragraph 4 4. Calls on the Commission to promote an assessment of the ways in which different Member States tax crypto- assets and of different national policies regarding the
Amendment 77 #
Motion for a resolution Paragraph 4 4. Calls on the Commission to promote an assessment of the different national policies regarding the combat against tax fraud and evasion in the field of crypto-assets, underlining best practices and potential loopholes, and taking advantage of cooperation platforms in the field of taxation, namely the Fiscalis programme; calls on the Commission and the Code of Conduct to tackle harmful tax practices in the area of crypto-assets in the EU leading to a race to the bottom;
Amendment 78 #
Motion for a resolution Paragraph 4 a (new) 4 a. Recognizes that the impact of new technologies, such as blockchain, on tax matters, comprehend different layers of approach depending on the focus on direct taxation (withholding taxation, for example), indirect taxation (VAT or custom duties) or compliance; advises the Commission to take into consideration the specificities of each dimension; calls on the Commission to evaluate the opportunity to integrate blockchain-based solutions on the exchange of information platforms, in order to promote real-time auditing and exchange of information;
Amendment 79 #
Motion for a resolution Paragraph 4 a (new) 4 a. Calls on the Commission to promote an assessment of the different national custom tax regimes of crypto- assets, including whether crypto-assets are being taxed as a form of property for income tax purposes, most commonly as an intangible asset other than goodwill, or as a financial asset or as a commodity; furthermore, including the way crypto- asset related services are treated, e.g. considering that mining, in particular, can raise challenges in valuating and taxing crypto-assets as they are being received as a reward without consideration;
Amendment 8 #
Motion for a resolution Recital A a (new) A a. whereas the number of users of crypto assets grew from 5 million to 300 million, since 2016; whereas the number of different types crypto assets is growing and already surpasses 16.000; whereas there are almost 700 crypto assets service providers; whereas cryptocurrencies have a market capitalisation of EUR 1.6 trillion, after a peak of EUR 2.5 trillion in October 2021; whereas 25% os this market is linked to Europe; whereas these figures shows that there is the need to create a clear, certain and transparent legal framework;
Amendment 80 #
Motion for a resolution Paragraph 5 5. Invites the Commission to evaluate the creation of a new platform for training and best-practice sharing between national tax authorities in the field of combatting against tax fraud and evasion in the digital economy, notably the use of crypto-assets; understands that this new platform could be integrated in current initiatives, such the Fiscalis programme;
Amendment 81 #
Motion for a resolution Paragraph 5 a (new) 5 a. Underlines the added-value of the EU Heads of Tax Administrations (TADEUS) network contribution on the context of the debate on the impact of new technologies on the work of national tax authorities; calls, therefore, the Commission, to involve this network on the design of a special training programme for tax administrations staff on the use of new technologies for the combat against tax fraud and evasion; recalls that such a programme must be integrated in the activity of Fiscalis;
Amendment 82 #
Motion for a resolution Paragraph 6 6. Invites the Commission to continue evaluating the operational impact and tax governance aspects of blockchain technology, notably through the Fiscalis programme; notes that for blockchain technology to be effective a certain level of harmonisation of the underlying rules is needed;
Amendment 83 #
Motion for a resolution Paragraph 6 6. Invites the Commission to continue evaluating the operational impact and tax governance aspects of blockchain and other distributed ledger technology, notably through the Fiscalis programme;
Amendment 84 #
Motion for a resolution Paragraph 6 a (new) 6 a. Recalls its proposal for a Commission initiative on a "standard for online reporting of data for (in the first instance) 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", underlining that the "use of blockchain (or alternative) technology can be considered and schemes based on common Union standards could be operated by private suppliers"1a. _________________ 1a European Parliament resolution of 10 March 2022 with recommendations to the Commission on fair and simple 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) (2020/2254(INL))
Amendment 85 #
Motion for a resolution Paragraph 6 a (new) 6 a. Underlines the potential of distributed ledger technology to make the withholding system more efficient in each country, but also to facilitate seamless procedures between different national systems and prevent fraudulent activity; calls on the Commission, in this regard, to take account of existing digital solutions in Member States, to assess how to leverage blockchain technologies to prevent tax evasion and avoidance, while fully respecting EU data protection rules;
Amendment 86 #
Motion for a resolution Paragraph 6 a (new) 6 a. Calls on the Commission to evaluate the creation of a Digital Tax Fund that would accumulate taxes imposed on crypto-asset transactions exceeding the threshold value of 1000 euro; this Digital Tax Fund would work to the benefit of EU citizens and businesses by financing social and environmental projects;
Amendment 87 #
Motion for a resolution Paragraph 6 b (new) 6 b. Insists on its call on the Member States "to continue reforming tax authorities, to speed up digitalisation and to start implementing strategic approaches to support SMEs with tax compliance as well as to identify opportunities for burden reductions"1a _________________ 1a European Parliament resolution of 15 February 2022 on the impact of national tax reforms on the EU economy (2021/2074(INI)
Amendment 88 #
Motion for a resolution Paragraph 6 c (new) 6 c. Calls on the Commission to explore all the opportunities created by the European Blockchain Services Infrastructure (EBSI) to national tax authorities, mainly in the area of VAT compliance, in full respect of the highest standards of data protection and privacy, with the aim of comprehending multiple and innovative blockchain protocols and with the mission of assisting national tax administrations on their adaptation to the use of such technologies;
Amendment 89 #
Motion for a resolution Paragraph 6 d (new) 6 d. Recalls the importance of the European Tax Identification Number (TIN) and calls on the Commission to evaluate the added-value of the use of blockchain-based technologies to assure a proper cross-border tax identity, assuring high standards of data protection and privacy safeguard;
Amendment 9 #
Motion for a resolution Recital A a (new) A a. whereas there are different types of crypto assets with different characteristics, some more akin to payment instruments other more akin to traditional financial instruments, others such as non-fungible tokens more akin to commodities; whereas the different characteristics of different types of crypto assets and the boundaries between different kinds of crypto assets might be relevant for determining their tax treatment;
Amendment 90 #
Motion for a resolution Paragraph 7 7. Considers that crypto-assets must be subject to
Amendment 91 #
Motion for a resolution Paragraph 7 7. Considers that crypto-assets must be subject to fair, transparent and effective taxation, in order to guarantee
Amendment 92 #
Motion for a resolution Paragraph 7 7. Considers that crypto-assets must be subject to fair, transparent and effective taxation, in order to guarantee a level playing field, prevent a race to the bottom and ensure fair competition between businesses in the area of financial services;
Amendment 93 #
Motion for a resolution Paragraph 7 a (new) 7 a. Is strongly concerned about the negative externalities of crypto-asset markets including financial stability risks, disproportionate levels of energy expenditure and pollution as well as illicit usages, given that the trade in crypto- assets does not perform any apparent social or economic function such as funding consumption or investment;
Amendment 94 #
Motion for a resolution Paragraph 7 a (new) 7 a. Notes the European Commission objective of alleviating the tax-associated burden in cross-border investment as one of the key action points in its communication "A Capital Markets Union for people and businesses-new action plan"1a _________________ 1a COM/2020/590 final
Amendment 95 #
Motion for a resolution Paragraph 7 b (new) 7 b. Notes that digital economy operators can engage in significant business activities in a Member State without establishing a physical presence there, and therefore taxes paid in one jurisdiction no longer reflect the value and profits created there; underlines, therefore the need to adapt the concept of permanent establishment, namely with a clear definition of virtual permanent establishment, in line with international standards; recalls, therefore, the importance of an effective transposition of pillar one of OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting;
Amendment 96 #
Motion for a resolution Paragraph 7 b (new) 7 b. Calls on Member States and the Commission to assess different types of taxes on crypto-assets as instruments to mitigate the negative externalities arising from the trade with crypto-assets;
Amendment 97 #
Motion for a resolution Paragraph 7 c (new) 7 c. Notes that some crypto-assets pride themselves on a high level of anonymity and secrecy that are fundamentally at odds with the needs of modern tax authorities to carry out their job; stresses therefore that the legal and political pressure should be placed on the providers of these crypto-assets to change and engage with tax authorities and not the other way around;
Amendment 98 #
Motion for a resolution Paragraph 8 8. Acknowledges that the definition of the tax base for crypto-assets is one of the core issues for tax policy; notes that there is currently no internationally-agreed standard definition of crypto-assets and types of assets to be included; understands the need for such a definition as a
Amendment 99 #
Motion for a resolution Paragraph 8 8. Acknowledges that the definition of the tax base for crypto-assets is one of the core issues for tax policy; notes that there is currently no internationally-agreed standard definition of crypto-assets and types of assets to be included;
source: 731.829
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