5 Amendments of Ondřej KOVAŘÍK related to 2020/2254(INL)
Amendment 47 #
Motion for a resolution
Paragraph 2
Paragraph 2
2. Believes that the Commission’s decision to carry out initiatives aimed at enhancing cooperation among tax authorities and increased harmoniscoordination of procedural rules across the single market is of the highest importance; welcomes the Commission’s initiative for the ‘EU cooperative compliance programme’;
Amendment 80 #
Motion for a resolution
Paragraph 7
Paragraph 7
7. Notes that the Union decision- making process is not promoting change, as tax policy is a national prerogative and subject to unanimity; regrets that the current situation sometimes leads to an uneven or inconsistent application of tax regulations; calls on the Commission and the Member States to ensure more harmonised and consistent tax rules and their implementation, to protect the functioning of the single market and to assure the principle of “taxing where profit is generated”;
Amendment 88 #
Motion for a resolution
Paragraph 8
Paragraph 8
8. Takes note of the existing limits on decision making in the Council and calls for exploring all legal options as provided in the Treaties on taxation especially in order to ensure functionality of the single market and preserve Union competitiveness in the global market;on taxation matters in the Council.
Amendment 147 #
Motion for a resolution
Paragraph 14
Paragraph 14
14. Welcomes the two-pillar agreement reached at the G7/G20 levels on the allocation of taxing rights and the application of a minimum effective tax rate of at least 15% on the global profits of MNEs; notes the need for effective implementation; calls on the Commission to make the necessary legislative proposals to implement the agreement, namely on PILLAR II, into Union law as quickly as possible after the finalisation of the technical work on the OECD approach;
Amendment 185 #
Motion for a resolution
Annex I – Part B – Recommendation B1 – paragraph 1 – introductory part
Annex I – Part B – Recommendation B1 – paragraph 1 – introductory part
The European Parliament calls on the European Commission to analyse the extent of the problem and if necessary to bring forward initiatives to ensure a more consistent determination of tax residency within the Single Market by 2022.