BETA

Activities of Neoklis SYLIKIOTIS related to 2015/2010(INL)

Plenary speeches (1)

Bringing transparency, coordination and convergence to corporate tax policies (A8-0349/2015 - Anneliese Dodds, Luděk Niedermayer) EL
2016/11/22
Dossiers: 2015/2010(INL)

Amendments (9)

Amendment 10 #
Draft opinion
Paragraph 1
1. Welcomes the recent initiatives of the Commission and encourages Member States to tackle further tax fraud, tax evasion and tax avoidance, promoting clear and fair tax rulings, combatting aggressive tax planning and re-launching the Common Consolidated Corporate Tax Base scheme, stressing the importance to avoid any increase in administrative burdens and cost of compliance;
2015/10/06
Committee: ITRE
Amendment 35 #
Draft opinion
Paragraph 3
3. Stresses that taxes must be paid where profits are made or value is created and where public services and infrastructures are used; stresses, in this respect, the need for clear, transparent and coherent rules on the accounting of profits and value creation, thus avoiding their "ad hoc" transfer for taxation purposes, particularly by means of intangibles;
2015/10/06
Committee: ITRE
Amendment 48 #
Draft opinion
Paragraph 3 a (new)
3a. Believes that the sovereign rights of Member States should be taken into consideration, as well as the diversities on economic, commercial and corporate sectors in terms of affecting the growth and development as well as the social cohesion within the Member State and the EU as such;
2015/10/06
Committee: ITRE
Amendment 53 #
Draft opinion
Paragraph 4
4. Underlines the importance of guaranteeing personal data protection, confidentiality of information exchanged and freedom to conduct a business; encourages the identification of solutions that strike a balance between transparency and confidentiality while ensuring transparency in corporate taxation;
2015/10/06
Committee: ITRE
Amendment 72 #
Draft opinion
Paragraph 6 a (new)
6a. Condemns the complicity of financial and consultancy corporations in the development of aggressive tax planning in the EU;
2015/10/06
Committee: ITRE
Amendment 131 #
Motion for a resolution
Recital U – point i
(i) whereas a mandatory Union-wide Common Consolidated Corporate Tax Base (CCCTB) would be a major step towards solving those problems associated with aggressive tax planning within the Union; whereas the ultimate goal should remain a full, mandatory CCCTB with possible exemptions for small- and medium-sized enterprises and companies with no cross-border activity; whereas until a full CCCTB is in place, the Commission is considering temporary measures to counteract profit shifting opportunities; whereas it is necessary to ensure that those measures, including the offsetting of cross-border losses, do not increase the risk of BEPS;deleted
2015/10/13
Committee: ECON
Amendment 174 #
Motion for a resolution
Recital V – introductory part
V. whereas improved coordination alone will not solve fundamental problems arising from the fact that different rules regarding corporate taxation exist in different Member States; whereas part of the overall response to aggressive tax planning must involve the convergence of a limited number of national tax practices; whereas this can be achieved while still preserving the sovereignty of Member States in relation to other elements of their corporate tax systems; whereas, we should take into consideration the sovereign rights of Member States and the diversities on economic, commercial and corporate sectors in terms of affecting the growth, development and national income on which they depend on as well as the social cohesion within the Member State and the Union as such;
2015/10/13
Committee: ECON
Amendment 205 #
Motion for a resolution
Recital W a (new)
Wa. whereas this report does not aim to harmonise Member States' corporate tax rates and respects their sovereign rights to set their own taxation policy as well as their economic and social cohesion and stability;
2015/10/13
Committee: ECON
Amendment 316 #
Motion for a resolution
Annex – title 2 – subtitle 1
Recommendation B1. Introduction of a Common Corporate Tax Base The European Parliament calls on the European Commission to bring forward as soon as possible a legislative proposal for the introduction of a common corporate tax base: As a first step, by June 2016, a mandatory Common Corporate Tax Base (CCTB) in the Union, with an exemption for small- and medium-sized enterprises and companies with no cross-border activity, in order to have only one set of rules for companies operating in several Member States to calculate their taxable profits. As a second step, as soon as possible and certainly no later than the end of 2017, a mandatory CCCTB, taking into due consideration the range of different options (factoring in the costs, for example, of incorporating small and medium enterprises and companies with no cross-border activity); During the interim period between the introduction of mandatory CCTB and that of full CCCTB, a set of measures to reduce profit shifting (mainly via transfer pricing) including a Union anti-BEPS legislative proposal. These measures should include a temporary cross-border loss offset regime only if the Commission can guarantee that it will be transparent and will not create the possibility of misuse for aggressive tax planning. The Commission should consider to what extent it would be necessary to harmonise accounting principles in order to prepare the underlying accounting data to be used for CCCTB purposes.deleted
2015/10/13
Committee: ECON