Activities of Bernard MONOT related to 2016/2038(INI)
Plenary speeches (1)
Tax rulings and other measures similar in nature or effect (TAXE 2) (debate) FR
Shadow reports (1)
REPORT on tax rulings and other measures similar in nature or effect PDF (1 MB) DOC (506 KB)
Amendments (9)
Amendment 98 #
Motion for a resolution
Subheading 3
Subheading 3
Role of financial institutiontax advisers, banks, law and accountancy firms and other intermediaries in aggressive tax planning by multinational enterprises (MNEs)
Amendment 102 #
Motion for a resolution
Recital L
Recital L
L. whereas some financial institutiontax advisers, banks, law and accountancy firms and other intermediaries have played a role as intermediaries in setting up complex legal structures leading to aggressive tax planning schemes used by MNEs, as evidenced in ‘LuxLeaks’ and the ‘Panama Papers’; whereas legal loopholes and lack of coordination, cooperation and transparency between countries create an environment that facilitates tax evasion; whereas banks could have played a positive role in combating the erosion of national tax bases by, for instance, using the means of exchange of information at their disposal in a more cooperative spirit;
Amendment 160 #
Motion for a resolution
Recital AE a (new)
Recital AE a (new)
AEa. Whereas many of these banks and multinationals merely stated, in their hearings, that they scrupulously complied with the tax rules in force, refusing to accept their share of the responsibility for the scandals or admit their clear intention to circumvent tax laws through artificial arrangements; whereas they thereby openly expressed defiance of the sovereignty of the States and the authority of the European Parliament;
Amendment 211 #
Motion for a resolution
Paragraph 5
Paragraph 5
5. Welcomes the agreement in Council on 8 December 2015 on automatic exchange of information on tax rulings; stresses that the Commission should have full access to the new Union database of tax rulings; insists on the need for a comprehensive and efficient database of all rulings having potential cross-border effect;
Amendment 355 #
Motion for a resolution
Paragraph 23 a (new)
Paragraph 23 a (new)
Amendment 381 #
Motion for a resolution
Paragraph 28
Paragraph 28
28. Reiterates the crucial role of whistleblowers in revealing misconduct and illegal and wrongful por unethical practices, particularly when carried out by corporations seeking only to maximise profits at the expense of the resources of public administracticons, solidarity mechanisms and public health schemes; considers that such revelations, whichen they shine a light on the magnitude of tax evasion and avoidance, are clearly in the public interest, as demonstrated in the recent ‘Panama papers’ leak;
Amendment 428 #
Motion for a resolution
Paragraph 35
Paragraph 35
Amendment 455 #
Motion for a resolution
Paragraph 38
Paragraph 38
Amendment 516 #
Motion for a resolution
Paragraph 46 a (new)
Paragraph 46 a (new)
46a. Calls on the Member States to recover the sums diverted from their tax resources through illegal or abusive arrangements or strategies, and to use all the resources available under their tax control legislation for this purpose; recommends, moreover, that they do not compromise by accepting excessively small amounts, which could act as an undue reward for avoidance strategies, particularly in respect of the most profitable multinationals that have made widespread use of such strategies;