36 Amendments of Roberta METSOLA related to 2018/2121(INI)
Amendment 1 #
Motion for a resolution
Citation 2
Citation 2
— having regard to Articles 107, 108, 113, 115 and 1165 of the Treaty on the Functioning of the European Union (TFEU),
Amendment 3 #
Motion for a resolution
Citation 5
Citation 5
— having regard to its resolution of 16 December 2015 with recommendations to the Commission on bringing transparency, coordination and convergence to corporate tax policies in the Union4 , _________________ 4 Legislative resolution of 16 December 2015 ‘Bringing transparency, coordination and convergence to corporate tax policies in the Union’, OJ C 399, 24.11.2017, p. 74. and coordination of taxation policies in the Union,
Amendment 11 #
Motion for a resolution
Citation 8 a (new)
Citation 8 a (new)
- having regard to investigative journalist Daphne Caruana Galizia who was murdered in Malta and Ján Kuciak who was murdered in Slovakia together with his partner Martina Kušnírová,
Amendment 14 #
Motion for a resolution
Citation 14
Citation 14
— having regard to the Commission proposals pending for adoption, in particular on the CC(C)TB14 , the digital taxation package15 and public country-by- country reporting (CBCR)16 , _________________ 14 Proposal of 25 October 2016 for a Council Directive on a Common Corporate Tax Base (CCTB), COM(2016)0685 (2016/0337(CNS)) and on a Common Consolidated Corporate Tax Base (CCCTB), COM(2016)0683 (2016/0336(CNS)). 15 The package consists of the ‘Time to establish a modern, fair and efficient taxation standard for the digital economy’ communication (COM(2018)0146), the proposal for a Council directive laying down rules relating to the corporate taxation of a significant digital presence (COM(2018)0147, 2018/0072(CNS)), the proposal for a Council directive on the common system of a digital services tax on revenues resulting from the provision of certain digital services (COM(2018)0148, 2018/0073 (CNS)) and the recommendation relating to the corporate taxation of a significant digital presence (C(2018) 1650). 16 Proposal of 12 April 2016 for a directive amending Directive 2013/34/EU as regards disclosure of income tax information by certain undertakings and branches, COM(2016)0198 (2016/0107(COD)).
Amendment 27 #
Motion for a resolution
Citation 25 a (new)
Citation 25 a (new)
- having regard to the letter sent by the TAX3 Committee Chair to the Permanent Representative of Malta to the EU, HE Daniel Azzopardi, seeking explanations about the company '17 Black' and why the Chief of Staff of the Prime Minister of Malta, Keith Schembri, and Tourism Minister, Konrad Mizzi, set up structures to receive regular payments of hundreds of thousands of Euros,
Amendment 30 #
Motion for a resolution
Paragraph 1
Paragraph 1
1. Recalls that current international and national tax rules were mostly conceived in the early 20th century; asserts that there is an urgent need for reform of thsome rules, so that international, EU and national tax systems are fit for the new economic, social and technologic challenges of the 21st century; notes the broad understanding that current tax systems are not equipped to keep up with these developments and ensure that all market participants pay fair taxes;
Amendment 58 #
Motion for a resolution
Paragraph 3
Paragraph 3
3. Welcomes the fact that during its current term the Commission has put forward 22 legislative proposals aimed at closing some of the loopholes,to improvinge the fight against financial crimes and aggressive tax planning, and enhancing tax collection efficiency and tax fairness; calls for the swift adoption of initiatives linked to EU competences that have not yet been finalised and for careful monitoring of the implementation to ensure efficiency and proper enforcement, in order to keep pace with the versatility of tax fraud, tax evasion and aggressive tax planning;
Amendment 115 #
Motion for a resolution
Paragraph 11
Paragraph 11
11. Calls on the Commission and the Council to propose and adopt a comprehensive definition of aggressive tax planning indicators, building on both the hallmarks identified in the fifth review of the Directive on administrative cooperation (DAC6)26 and the Commission’s relevant studies and recommendations27 ; calls on Member States to use those indicators as a basis to repeal all harmful tax practices deriving from existing tax loopholes; _________________ 26 Council Directive (EU) 2018/822 of 25 May 2018 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements, OJ L 139, 5.6.2018, p. 1. 27 https://ec.europa.eu/taxation_customs/site s/taxation/files/resources/documents/taxat ion/gen_info/economic_analysis/tax_pape rs/taxation_paper_61.pdfand https://ec.europa.eu/taxation_customs/site s/taxation/files/tax_policies_survey_2017. pdf;
Amendment 153 #
Motion for a resolution
Paragraph 15
Paragraph 15
15. Recalls that itaxes must be paid ins the jurisdictions where the actual economic activity and value creation takes place or, in case of indirect taxation, where consumption takes placeprerogative of EU Member States to set their own individual fiscal policy;
Amendment 164 #
Motion for a resolution
Paragraph 16
Paragraph 16
Amendment 274 #
Motion for a resolution
Subheading 2.2.2
Subheading 2.2.2
Amendment 277 #
Motion for a resolution
Paragraph 33
Paragraph 33
Amendment 311 #
Motion for a resolution
Paragraph 35
Paragraph 35
35. WelcomNotes the digital tax package adopted by the Commission on 21 March 2018; calls on the Council to swiftly adopt these proposals, taking into account Parliament’s opinion on them;
Amendment 459 #
Motion for a resolution
Paragraph 54
Paragraph 54
54. Highlights that the highNotes the level of inward and outward foreign direct investment as a percentage of GDP in seven Member States (Belgium, Cyprus, Hungary, Ireland, Luxembourg, Malta, and the Netherlands) can only be partially explained by real economic activities taking place in these Member States;40 _________________ 40 Kiendl Kristo I. and Thirion E., An overview of shell companies in the European Union, EPRS, European Parliament, October 2018, p.23.; notes that it is easier for small Member States to have a higher level of inward and outward foreign direct investment as a percentage of their GDP;
Amendment 466 #
Motion for a resolution
Paragraph 55
Paragraph 55
55. Underlines that a high share of foreign direct investment held by special purpose entities exists in several Member States, particularly in Malta, Luxembourg and the Netherlands;41 _________________ 41 Kiendl Kristo I. and Thirion E., op. cit., p.23.within the EU;
Amendment 473 #
Motion for a resolution
Paragraph 56
Paragraph 56
56. Notes that economic indicators such as an unusually high level of foreign direct investment, as well as foreign direct investment held by special purpose entities are two of many ATP indicators42 ; _________________ 42 IHS, Aggressive tax planning indicators, prepared for the European Commission, DG TAXUD Taxation papers, Working paper No 71, October 2017.
Amendment 482 #
Motion for a resolution
Paragraph 57
Paragraph 57
57. Notes that the ATAD anti-abuse rules (artificial arrangements) cover letterbox companies, and that the CCTB and CCCTB would ensure that the income is attributed to where the real economic activity takes place;
Amendment 518 #
Motion for a resolution
Paragraph 65
Paragraph 65
65. Welcomes, therefore, the Commission’s VAT action plan of 6 April 2016 to reform the VAT framework and the 13 legislative proposals adopted by the Commission since December 2016 that address the shift towards the definitive VAT regime, remove VAT obstacles to e- commerce, review the VAT regime for SMEs, modernise the VAT rates policy, update the list of VAT exemptions, in order to, amongst others, tackle the current discrimination that education operators are facing when compared to other companies as they cannot claim VAT back on expenses related to their business and tackle the VAT tax gap;
Amendment 539 #
Motion for a resolution
Paragraph 71
Paragraph 71
Amendment 542 #
Motion for a resolution
Paragraph 71
Paragraph 71
71. WelcomNotes the opening of infringement procedures by the Commission on 8 March 2018 against Cyprus, Greece and Malta to ensure that they stop offering unlawful favourable tax treatment for private yachts, which distorts competition in the maritime sectoron tax treatment for private yachts; considers it strange that infringement procedures were opened against Malta, Cyprus and Greece when other Member States have similar systems in place; understands that assurances have been received by Malta to have its system fully in line with EU law;
Amendment 614 #
Motion for a resolution
Paragraph 85
Paragraph 85
85. Observes that a majority of Member States have adopted citizenship by investment (CBI) or residency by investment (RBI) schemes57 , generally known as visa or investor programmes, by which citizenship or residence is granted to non-EU citizens in exchange for financial investment; observesdeplores the fact that these programmes do not necessarily require applicants to spend time on the territory in which the investment is made, or if they do, this obligation is not applied in practice; _________________ 57 18 Member States have some form of RBI scheme in place, including four Member States that operate CBI schemes in addition to RBI schemes: Bulgaria, Cyprus, Malta, Romania. 10 Member States have no such schemes: Austria, Belgium, Denmark, Finland, Germany, Hungary, Poland, Slovakia, Slovenia and Sweden. Source: study entitled ‘Citizenship by investment (CBI) and residency by investment (RBI) schemes in the EU‘, EPRS, October 2018, PE: 627.128; ISBN: 978-92-846-3375-3.
Amendment 629 #
Motion for a resolution
Paragraph 87
Paragraph 87
87. Stresses that CBI and RBI schemes carry significant risks, including a devaluation of EU and national citizenship and the potential for corruption, money laundering and tax evasion; reiterates its concern that citizenship or residence could be granted through these schemes without properan effective or indeed any customer due diligence (CDD) having been carried out; notes that several formal investigations into corruption and money laundering have been launched at national and EU level directly related to CBI and RBI schemes; notes that no formal investigations directly related to CBI and RBI schemes have been launched in other EU Member States even when reports on clear cases of corruption have emerged; underlines that, at the same time, the economic sustainability and viability of the investments provided through these schemes remain uncertain;
Amendment 646 #
Motion for a resolution
Paragraph 89
Paragraph 89
89. Worries that there is very little transparency in relation to the number and origin of applicants, the numbers of individuals granted citizenship or residency by these schemes and the amount invested through these schemes; appreciates the fact that some Member States make explicit the name and nationalities of the individuals who are granted citizenship or residency under these schemes; urges other Member States, such as Malta, to provide stand- alone lists of individuals who made use of cash-for-citizenship schemes and those who received citizenship through naturalisation;
Amendment 679 #
Motion for a resolution
Paragraph 93
Paragraph 93
93. Urges the Commission to finalise its study on CBI and RBI schemes in the Union; urges the Commission to examine whether, and, if so, which of these schemes posed a threat to EU legislation, not just on paper but also in practice; reiterates that citizenship and all the rights associated with it should never be for sale;
Amendment 704 #
Motion for a resolution
Paragraph 102
Paragraph 102
102. Calls on the Commission to table a legislative proposal to ensure the automatic exchange of information between the relevant authorities, including law enforcement, tax and customs authorities, on beneficial ownership and transactions taking place in free ports, customs warehouses or SEZs;
Amendment 753 #
Motion for a resolution
Paragraph 111 a (new)
Paragraph 111 a (new)
Amendment 776 #
Motion for a resolution
Paragraph 116
Paragraph 116
116. Highlights that the European Central Bank (ECB) has withdrawn the banking licence of Malta’s Pilatus Bank following the arrest in the United States of Ali Sadr Hashemi Nejad, Chairman of Pilatus Bank and its sole shareholder, on, among other things, charges of money laundering; stresses that the European banking Authority (EBA) concluded that the Maltese Financial Intelligence Analysis Unit had breached EU law because it had failed to conduct an effective supervision of Pilatus Bank due to, among other things, procedural deficiencies and lack of supervisory actions; notes that the Maltese authority managing Malta's cash-for- citizenship scheme, Identity Malta, included references to Pilatus Bank in its promotion of the cash-for- citizenship scheme;
Amendment 829 #
Motion for a resolution
Paragraph 126
Paragraph 126
126. Recalls that pursuant to AMLD5 Member States are obliged to set up automated centralised mechanisms enabling swift identification of holders of bank and payment accounts, and to ensure that any FIU is able to provide information held in those centralised mechanisms to any other FIU in a timely manner; calls on the Member States to speed up the establishment of these mechanisms so that Member States’ FIUs are able to cooperate effectively with each other in order to detect and counteract money-laundering activities; notes that EU FIUs can cooperate in their fight against money laundering and the financing of terrorism by using the FIU.net system; calls for more measures and systems to be adopted in order to facilitate and strengthen such cooperation;
Amendment 874 #
Motion for a resolution
Paragraph 133
Paragraph 133
133. Notes that the Union’s AML legislation obliges Member States to establish central registers containing complete beneficial ownership data for companies and trusts, and that it also provides for their interconnection; welcomes the fact that AMLD5 obliges Member States to ensure that the information on beneficial ownership is accessible in all cases to any member of the general public; stresses that the interconnection of registers should be ensured by the Commission; considers that the Commission should closely monitor the functioning of this interconnected system and assess within a reasonable time whether it is working properly, and whether it should be supplemented by the establishment of an EU public register ofif it is not the case, to propose ways how such deficiencies can ben eficial ownershipfectively addressed;
Amendment 959 #
Motion for a resolution
Paragraph 150
Paragraph 150
150. Recalls the importance of a common EU list of non-cooperative third country jurisdictions for tax purposes (hereinafter ‘EU list’) based on comprehensive, transparent, robust, objectively verifiable and commonly accepted criteria that is regularly updated;
Amendment 1008 #
Motion for a resolution
Paragraph 155
Paragraph 155
155. Renews its call for countermeasures aimed at incentivising compliance by the third countries listed in Annex I of the EU list; takes note that most countermeasures proposed by the Council are left to national discretion;
Amendment 1191 #
Motion for a resolution
Paragraph 186
Paragraph 186
186. Urges the Maltese authorities to make progress in identifying thidentify the masterminds behind the murder of investigative journalist Daphne Caruana Galizia; welcomes the initiative of 26 international media freedom and journalists' organisations to push Malta's Prime Ministigator of the murder of Daphne Caruana Galiziaer Joseph Muscat and his Government to initiate an independent public inquiry on the assassination of Daphne Caruana Galizia and to assess whether this assassination could have been avoided; calls on the Maltese Government to initiate this independent public inquiry without any delay;
Amendment 1204 #
Motion for a resolution
Paragraph 188
Paragraph 188
188. Deplores the fact that investigative journalists, such as Daphne Caruana Galizia, are often victims of abusive lawsuits intended to censor, intimidate and silence them by burdening them with the costs of legal defence until they are forced to abandon their criticism or opposition; recalls that these abusive lawsuits constitute a threat to fundamental democratic rights, such as to freedom of expression, freedom of the press and freedom to disseminate and receive information; calls on the Member States to put in place mechanisms to prevent strategic lawsuits against public participation (SLAPP); considers that these mechanisms should take duly into consideration the right to a good name and reputation; calls on the Commission to assess the possibility of takingtake legislative action in this area;
Amendment 1253 #
Motion for a resolution
Paragraph 204
Paragraph 204
Amendment 1262 #
Motion for a resolution
Paragraph 205
Paragraph 205
205. Welcomes the Commission’s intention to propose qualified majority voting for specific and pressing tax policy issues where vital legislative files and initiativeswork aimed at combating tax fraud, tax evasion, aggressive tax planning orand financial crimes have been blocked in the Council to the detriment of Member States;
Amendment 1273 #
Motion for a resolution
Paragraph 206
Paragraph 206