2 Amendments of Ondřej KOVAŘÍK related to 2021/2074(INI)
Amendment 72 #
Motion for a resolution
Paragraph 1
Paragraph 1
1. Recalls that Member States are free to decide on their own economic policies and in particular their own tax policies; emphasises that it logically follows that decisions in the Council regarding tax matters require unanimity; recalls, however, that Member States must exercise this competence consistently with Union law;
Amendment 92 #
Motion for a resolution
Paragraph 4
Paragraph 4
4. Notes that tax base harmonisation such as the common corporate tax base or the ‘Business in Europe: Framework for Income Taxation’ could reduce the cost of tax compliance for SMEs that operate in more than one Member State; stresses that its proposed introduction must not lead to direct or indirect taxation of companies by the EU;