6 Amendments of Ondřej KOVAŘÍK related to 2022/2142(INI)
Amendment 6 #
Draft opinion
Paragraph 1
Paragraph 1
1. Highlights that taxation is one of the few areas that remain subject to unanimity voting in Council; stresses that it has become increasingly evident over recent years that stronger coordination in the field of taxation is needed at EU and global levels in the light of economic developments and the new challenges created by digitalisation and globalisation; regrets, in this regard, Hungary’s misuse of its veto right to block the Council negotiations on the Commission proposal of 22 December 2021 for a Council directive on ensuring a global minimum level of taxation for multinational groups in the Union (COM(2021)0823);
Amendment 17 #
Draft opinion
Paragraph 2
Paragraph 2
2. Regrets the fact that the current situation oftencould in some cases leads to delays and a lack of progress in the harmonisation and coordination of tax rules across the Union, even though such harmonisation and coordination wcould benefit everyone; notes that some legislative proposals, such as the debt-equity bias reduction allowance (DEBRA) or the Business in Europe: Framework for Income Taxation (BEFIT), will be key to supporting the competitiveness of European companies;
Amendment 28 #
Draft opinion
Paragraph 3
Paragraph 3
3. Recalls that Article 48(7) of the Treaty on European Union provides for two general passerelle clauses that allow the decision-making procedures to be changed in order to adopt measures in Council through qualified majority voting (QMV) in areas that are currently subject to unanimity; regrets the fact that these passerelle clauses have never been used; recalls that activating the passerelle clauses would in any case require unanimity in the European Council and Parliament’s consent;
Amendment 30 #
Draft opinion
Paragraph 3
Paragraph 3
3. Recalls that Article 48(7) of the Treaty on European Union provides for two general passerelle clauses that allow the decision-making procedures to be changed in order to adopt measures in Council through qualified majority voting (QMV) in areas that are currently subject to unanimity; regretnotes the fact that these passerelle clauses have never been used; recalls that activating the passerelle clauses would in any case require unanimity in the European Council and Parliament’s consent;
Amendment 36 #
Draft opinion
Paragraph 4
Paragraph 4
Amendment 41 #
Draft opinion
Paragraph 4
Paragraph 4
4. RecommendsSuggests further analysis of using the two general passerelle clauses for selected Treaty articles concerning the EU’s competences in the area of taxation; recalls that the Commission communication of 15 January 2019 entitled ‘Towards a more efficient and democratic decision making in EU tax policy’ (COM(2019)0008) and the conclusions of the Conference on the Future of Europe both recommended moving from unanimity voting to QMV on tax matters.