1 Amendments of Luděk NIEDERMAYER related to 2016/0336(CNS)
Amendment 65 #
Proposal for a directive
Recital 4
Recital 4
(4) Considering the need to act swiftly in order to ensure a proper functioning of the internal market by making it, on the one hand, friendlier to trade and investment and, on the other hand, more resilient to tax avoidance schemes, it is necessaadvisable to ensure simultaneous entry into divide the ambitious CCCTB initiative intoforce of the Directive on a Common Corporate Tax Base and this Directive as long as the application of the CCTB is not delayed or conditioned by finalization of the CCCTB. Because this change of regime is a significant step in the completion of the internal market it needs flexibility in order to be properly executed from its start onwards. Hence, as the internal market encompasses all Member States, the CCCTB should be introduced in all Member States. However, if the Council fails two separate proposals. At a first stage, rules on a common corporate tax base should be agreed, before addressing, at a second stage, the issue of consolidationadopt a unanimous decision on the proposal to establish a CCCTB, it is appropriate to initiate, without delay, the procedure for a Council decision authorising enhanced cooperation in the area of the CCCTB. Such enhanced cooperation should be open at any time to any Member State in accordance with the Treaty on the Functioning of the European Union. In order to allow adjustment of the CCCTB regime to the constant evolving international and European tax agenda and policies, the European Parliament should produce a yearly assessment and invite, where needed, the European Council to adopt the procedure of article 48 paragraph 7 of the Treaty on European Union. Under this scheme, the European Council would authorise the Council of the European Union to vote at qualified majority on any change needed for CCCTB on the basis of a resolution of the European Parliament.