3 Amendments of Jean-Luc SCHAFFHAUSER related to 2015/2010(INL)
Amendment 7 #
Draft opinion
Paragraph 1
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 tof avoiding any increase in administrative burdens and cost of compliance; and pointing out that the Member States must retain complete freedom with regard to arrangements for tax exemptions and tax relief for strategic sectors of industry;
Amendment 17 #
Draft opinion
Paragraph 1 a (new)
Paragraph 1 a (new)
1a. Considers that a proposal for harmonisation of corporate tax rates is also required in order to prevent any increase in the pace of corporate relocation as a result of the Common Consolidated Corporate Tax Base and to stop EU countries trying to undercut each other’s tax rates;
Amendment 36 #
Draft opinion
Paragraph 3
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; regards the automatic transmission of bank and tax data between Member States as essential in this regard;