[ParlTrack]

2018/2169(DEC)

Draft opinion
Paragraph 10 a (new)

10a. Considers it essential for Union institutions to be representative of EU citizens and accordingly underlines the importance of the objective set by Parliament and Council of achieving balanced representation of men and women in the appointment of General Court judges.

2018/11/19
Committee: JURI

2018/2121(INI)

Elly SCHLEIN, Peter SIMON, Mady DELVAUX, Dietmar KÖSTER, Olle LUDVIGSSON

Motion for a resolution
Paragraph 1

1. Recalls that current international and national tax rules were mostly conceived in the early 20th century; asserts that there is an urgent need for reform of the rules, so that international, EU and national tax systems are fit for the new economic, social and technologic challenges of the 21st century; notes the broad understanding that current tax systems are not equipped to keep up with these developments and ensure that all market participants pay ~~fair~~their fair share of taxes;

2018/12/20
Committee: TAX3

2018/2121(INI)

Mady DELVAUX, Evelyn REGNER, Peter SIMON, Dietmar KÖSTER, Arndt KOHN, Olle LUDVIGSSON

Motion for a resolution
Paragraph 2

2. Highlights that Parliament has made a substantial contribution to the fight against financial crimes, tax evasion and tax avoidance as uncovered in the LuxLeaks, Panama Papers ~~and~~, Paradise Papers, Football Leaks, Bahamas Leaks, and CumEx cases, notably with the work of the TAXE, TAX2 and TAX3 Special Committees, the PANA inquiry committee and the ECON committee;

2018/12/20
Committee: TAX3

2018/2121(INI)

Peter SIMON, Mady DELVAUX, Evelyn REGNER, Elly SCHLEIN, Dietmar KÖSTER, Olle LUDVIGSSON

Motion for a resolution
Paragraph 4

4. Deplores again ‘the lack of reliable and unbiased statistics on the magnitude of tax avoidance and tax evasion [and] stresses the importance of developing appropriate and transparent methodologies to quantify the scale of these phenomena, as well as their impact on countries’ public finances, economic activities and public investments’; further deplores the lack of reliable quantitative assessment of the extent of financial crimes, tax evasion and tax avoidance;

2018/12/20
Committee: TAX3

2018/2121(INI)

Peter SIMON, Pervenche BERÈS, Evelyn REGNER, Mady DELVAUX, Hugues BAYET, Dietmar KÖSTER, Arndt KOHN, Olle LUDVIGSSON

Motion for a resolution
Paragraph 13 a (new)

13 a. Recalls that the payment of taxes is both an essential corporate contribution to society and a tool for good governance and is therefore a requirement for responsible business practices; stresses the need to include harmful tax practices in the scope of mandatory reporting on corporate social responsibility (CSR);

2018/12/20
Committee: TAX3

2018/2121(INI)

Peter SIMON, Evelyn REGNER, Mady DELVAUX, Elly SCHLEIN, Dietmar KÖSTER, Arndt KOHN, Virginie ROZIÈRE, Olle LUDVIGSSON

Motion for a resolution
Paragraph 14

14. Reiterates its call on companies, as taxpayers, to fully comply with their tax obligations and refrain from aggressive tax planning leading to BEPS, and to consider fair taxation strategy as an important part of their corporate social responsibility and of their implementation of the United Nations Guiding Principles on Business and Human Rights and the OECD Guidelines for Multinational Enterprises;

2018/12/20
Committee: TAX3

2018/2121(INI)

Peter SIMON, Evelyn REGNER, Mady DELVAUX, Hugues BAYET, Pervenche BERÈS, Elly SCHLEIN, Dietmar KÖSTER, Arndt KOHN, Olle LUDVIGSSON

Motion for a resolution
Paragraph 14 a (new)

14 a. Urges furthermore the Member States taking part in the enhanced cooperation procedure to agree as quickly as possible on the adoption of a Financial Transaction Tax (FTT);

2018/12/20
Committee: TAX3

2018/2121(INI)

Evelyn REGNER, Peter SIMON, Mady DELVAUX, Hugues BAYET, Elly SCHLEIN, Dietmar KÖSTER, Arndt KOHN, Olle LUDVIGSSON

Motion for a resolution
Paragraph 15

15. Recalls that taxes must be paid in the jurisdictions where the actual substantive and genuine economic activity and value creation takes place or, in case of indirect taxation, where consumption takes place; highlights that this can only be achieved by adopting the common Consolidated Corporate Tax Base (CCCTB); advocates for the inclusion of fair allocation of taxing rights on the agenda of current international tax negotiations, notably at OECD and UN levels;

2018/12/20
Committee: TAX3

2018/2121(INI)

Peter SIMON, Pervenche BERÈS, Ramón JÁUREGUI ATONDO, Arndt KOHN, Paul TANG, Virginie ROZIÈRE, Evelyn REGNER, Mady DELVAUX, Doru-Claudian FRUNZULICĂ, Hugues BAYET, Elly SCHLEIN, Dietmar KÖSTER, Olle LUDVIGSSON

Motion for a resolution
Paragraph 16 a (new)

16 a. Stresses that between 1985 and 2018, the global average statutory corporate tax rate has fallen from 49% to 24%1a ; notes that nominal corporate tax rates have decreased by 46% since 2000 at EU level –from an average of 32% in 2000 to 21,9% in 20181b; is concerned about a growing race to the bottom on nominal corporate tax rates at both international and EU levels; regrets that international tax reform such as G20/OECD led BEPS project did not touch upon this unfair tax competition; calls for a second set of international tax reforms aiming at tackling tax competition among countries and ensuring a fair allocation of taxing rights; underlines it is necessary to give a greater role to the UN Committee of Experts on International Cooperation in Tax Matters in the next reform of international tax rules; _________________ 1a Tørsløv, Wier and Zucman ‘Themissing profits of nations’, National Bureau of Economic Research, Working Paper 24701, 2018. 1b Taxation trend in the EU, Table 3:Top statutory corporate income tax rates (including surcharges), 1995- 2018,European Commission 2018

2018/12/20
Committee: TAX3

2018/2121(INI)

Peter SIMON, Mady DELVAUX, Evelyn REGNER, Ramón JÁUREGUI ATONDO, Elly SCHLEIN, Dietmar KÖSTER, Olle LUDVIGSSON, Virginie ROZIÈRE

Motion for a resolution
Paragraph 16 b (new)

16 b. Deplores the imbalance between taxes paid on corporate and capital income and on labour; points out that such distribution of tax burden is unsustainable in view of the expected massive changes in the labour market due to increased robotisation and digitalisation and poses a serious risk to social cohesion;

2018/12/20
Committee: TAX3

2018/2121(INI)

Peter SIMON, Pervenche BERÈS, Ramón JÁUREGUI ATONDO, Arndt KOHN, Paul TANG, Virginie ROZIÈRE, Evelyn REGNER, Mady DELVAUX, Hugues BAYET, Dietmar KÖSTER, Olle LUDVIGSSON

Motion for a resolution
Paragraph 16 c (new)

16 c. Affirms that a fair and effective solution to tax dumping and aggressive tax competition would reside in the setting of a minimum corporate tax rate; calls for the adoption of a coordinated level of minimum effective taxation at European level through a combination of anti-abuse measures and limitation to tax deductions; asks the European Commission to consider proposing a legislative package aiming at ensuring a minimum effective level of taxation;

2018/12/20
Committee: TAX3

2018/2121(INI)

Peter SIMON, Evelyn REGNER, Mady DELVAUX, Elly SCHLEIN, Dietmar KÖSTER, Arndt KOHN, Olle LUDVIGSSON

Motion for a resolution
Paragraph 19

19. Notes that the G20/OECD 15-point BEPS action plan is being implemented and monitored and further discussions are taking place, in a broader context than just the initial participating countries, through the Inclusive Framework; calls on Member States to support a reform of both the mandate and the functioning of the Inclusive Framework to ensure that remaining tax loopholes and unsolved tax questions such as the allocation of taxing rights among countries are covered by the current international framework to combat BEPS practices; highlights the need to ensure that all countries participate on an equal footing;

2018/12/20
Committee: TAX3

2018/2121(INI)

Peter SIMON, Ramón JÁUREGUI ATONDO, Evelyn REGNER, Mady DELVAUX, Dietmar KÖSTER, Olle LUDVIGSSON

Motion for a resolution
Paragraph 20

20. Points out that some countries have recently adopted unilateral countermeasures against harmful tax practices (such as the UK’s Diverted Profits Tax and the Global Intangible Low- Taxed Income (GILTI) provisions of the US tax reform) to ensure that the foreign income of MNEs is duly taxed at a minimum effective tax rate in the parent’s country of residence; ~~calls for an EU assessment of these measures~~notes that, in contrast to these unilateral measures, the EU generally promotes multilateral and consensual solutions to deal with a fair allocation of taxing rights, and, therefore, calls for an EU assessment of these measures; stresses that the EU prioritises a global solution when it comes to taxing the digital sector but is proposing a Digital Services Tax as global discussions seem currently locked;

2018/12/20
Committee: TAX3

2018/2121(INI)

Peter SIMON, Pervenche BERÈS, Ramón JÁUREGUI ATONDO, Arndt KOHN, Paul TANG, Virginie ROZIÈRE, Evelyn REGNER, Mady DELVAUX, Doru-Claudian FRUNZULICĂ, Hugues BAYET, Elly SCHLEIN, Dietmar KÖSTER, Olle LUDVIGSSON

Motion for a resolution
Paragraph 22

22. Welcomes the provisions on Controlled Foreign Corporation (CFC) included in ATAD I to ensure that profits made by related companies parked in low or no-tax countries are effectively taxed; acknowledges that they prevent the absence or diversity of national CFC rules within the Union from distorting the functioning of the internal market beyond situations of wholly artificial arrangements as called for repeatedly by Parliament; deplores the coexistence of two approaches to implement CFC rules in ATAD I and calls on Member States to implement only the simpler and most efficient CFC rules as in ATAD I Article 7(2)(a); asks the European Commission to make a legislative proposal reinforcing CFC rules, including a criteria on an actual corporate tax paid on profits lower than 18%;

2018/12/20
Committee: TAX3

2018/2121(INI)

Peter SIMON, Pervenche BERÈS, Ramón JÁUREGUI ATONDO, Arndt KOHN, Paul TANG, Virginie ROZIÈRE, Evelyn REGNER, Mady DELVAUX, Doru-Claudian FRUNZULICĂ, Hugues BAYET, Elly SCHLEIN, Dietmar KÖSTER, Olle LUDVIGSSON

Motion for a resolution
Paragraph 23

23. Welcomes the general anti-abuse rule for the purposes of calculating corporate tax liability included in ATAD I, allowing Member States to ignore arrangements that are not genuine and having regard to all relevant facts and circumstances aimed at obtaining a tax advantage; reiterates its repeated call for the adoption of a general and common anti- abuse rule, namely in existing legislation and in particular in the parent-subsidiary directive, the merger directive and the interest and royalties directive; calls on Member States to consider a general anti- abuse rule including a minimum effective tax rate of 18%;

2018/12/20
Committee: TAX3

2018/2121(INI)

Peter SIMON, Mady DELVAUX, Doru-Claudian FRUNZULICĂ, Evelyn REGNER, Dietmar KÖSTER, Virginie ROZIÈRE, Olle LUDVIGSSON

Motion for a resolution
Paragraph 28

28. Recognises that the new flow of information to tax authorities following the adoption of ATAD I and DAC4 creates the need for adequate resources to ensure the most efficient use of such information and to effectively reduce the current tax gap; calls on all Member States to evaluate if the tools of the authorities are sufficient and adequate to use this information; points out the importance of combining different sets of information in order to identify patterns which indicate suspicious activity and can thereby help to discover financial crimes, tax evasion or tax avoidance;

2018/12/20
Committee: TAX3

2018/2121(INI)

Peter SIMON, Ramón JÁUREGUI ATONDO, Mady DELVAUX, Evelyn REGNER, Dietmar KÖSTER, Arndt KOHN, Olle LUDVIGSSON

Motion for a resolution
Paragraph 32

32. Calls on the Commission to issue a proposal aimed at repealing patent boxes, and calls on Member States to favour non- harmful and, if appropriate, direct support for R&D; stresses that tax reliefs for companies need to be carefully constructed and implemented only where their positive impact on jobs and growth is evident and any risk of creating new loopholes in the taxation system is excluded; reiterates, in the meantime, its call to ensure that current patent boxes establish a genuine link to economic activity, such as expenditure tests, and that they do not distort competition; welcomes the improved definition of R&D costs in the common corporate tax base (CCTB) proposal; however continues to express its concern about new deductions for R&D expenditure included in the CCTB proposal and which could create opportunities for artificially reducing the tax base;

2018/12/20
Committee: TAX3

2018/2121(INI)

Peter SIMON, Pervenche BERÈS, Ramón JÁUREGUI ATONDO, Arndt KOHN, Paul TANG, Virginie ROZIÈRE, Evelyn REGNER, Mady DELVAUX, Doru-Claudian FRUNZULICĂ, Hugues BAYET, Elly SCHLEIN, Dietmar KÖSTER, Olle LUDVIGSSON

Motion for a resolution
Paragraph 32 a (new)

32 a. Calls on the Council, assisted by the European Commission, to define a comprehensive and exhaustive list of potential harmful tax practices within the EU, to be updated every year; demands that criteria aiming at identifying harmful tax practices include, notably, schemes allowing for a large deduction of corporate income tax without benefiting the real local economy;

2018/12/20
Committee: TAX3

2018/2121(INI)

Peter SIMON, Ramón JÁUREGUI ATONDO, Evelyn REGNER, Doru-Claudian FRUNZULICĂ, Mady DELVAUX, Hugues BAYET, Dietmar KÖSTER, Arndt KOHN, Virginie ROZIÈRE, Olle LUDVIGSSON

Motion for a resolution
Paragraph 33

33. Welcomes the re-launch of the CCCTB project ~~in a two-step approach,~~ with the Commission’s adoption of interconnected proposals on CCTB and CCCTB; ~~calls on the Council to swiftly adopt them,~~stresses that once implemented fully, the CCCTB will make it possible to attribute income to where the value is created and will eliminate loopholes between national tax systems, in particular transfer pricing; calls on the Council to swiftly adopt and implement the two proposals side by side taking into consideration Parliament’s opinion that already includes the concept of virtual permanent establishment that would close the remaining loopholes allowing tax avoidance to take place and level the playing field in light of digitalisation;

2018/12/20
Committee: TAX3

2018/2121(INI)

Peter SIMON, Ramón JÁUREGUI ATONDO, Evelyn REGNER, Doru-Claudian FRUNZULICĂ, Mady DELVAUX, Dietmar KÖSTER, Arndt KOHN, Virginie ROZIÈRE, Olle LUDVIGSSON

Motion for a resolution
Paragraph 34

34. Notes that the phenomenon of digitalisation has created a new situation in the market, whereby digital and digitalised companies are able to take advantage of local markets without having a physical, and therefore taxable, presence in that market, creating a non-level playing field and putting traditional companies at a disadvantage; notes that digital businesses models in the EU face a lower effective average tax burden than traditional business models31 ; deplores that digital businesses pay almost no taxes in some Member States despite their significant digital presence and large revenues in those Member States; reminds that, when it comes to the digitalisation of the whole economy, the location of the value creation should take into account the input from users as well as information collected on consumers' behaviour online; _________________ 31 As evidenced in the impact assessment of 21 March 2018 accompanying the digital tax package (SWD(2018)0081), according to which on average, digitalised businesses face an effective tax rate of only 9.5 %, compared to 23.2 % for traditional business models.

2018/12/20
Committee: TAX3

2018/2121(INI)

Peter SIMON, Pervenche BERÈS, Ramón JÁUREGUI ATONDO, Arndt KOHN, Paul TANG, Evelyn REGNER, Mady DELVAUX, Doru-Claudian FRUNZULICĂ, Hugues BAYET, Dietmar KÖSTER, Olle LUDVIGSSON, Virginie ROZIÈRE

Motion for a resolution
Paragraph 36 b (new)

36b. Calls on Member States to ensure that the ‘Digital Services Tax’ remains a temporary measure by including a ‘sunset clause’ to the proposal for a Council Directive on the common system of a digital services tax on revenues resulting from the provision of certain digital services and by speeding up the discussion on a Significant Digital Presence1a ; _________________ 1a Proposal for a Council Directive laying down rules relating to the corporate taxation of a significant digital presence COM(2018) 147 final

2018/12/20
Committee: TAX3

2018/2121(INI)

Peter SIMON, Mady DELVAUX, Evelyn REGNER, Pervenche BERÈS, Dietmar KÖSTER, Arndt KOHN, Virginie ROZIÈRE, Olle LUDVIGSSON

Motion for a resolution
Paragraph 44 a (new)

44a. Notes the magnitude of the CumEx scandal, which according to some estimates, has taken EUR 55 billion from public coffers in the EU; observes that the "CumEx files" reveal a lack of cooperation between Member States' tax authorities and failures of the current system of exchange of information as some Member States were reportedly aware of these fraudulent tax practices but waited several years to inform other Member States; calls for a regulation of dividend arbitrage practices, preventing "CumEx" and "CumCum" schemes in the future, by putting the burden of proof of ownership of the dividends on the foreign beneficiary; calls on the European legislators to evaluate the possibility of implementing this measure at EU level;

2018/12/20
Committee: TAX3

2018/2121(INI)

Peter SIMON, Ramón JÁUREGUI ATONDO, Evelyn REGNER, Mady DELVAUX, Hugues BAYET, Elly SCHLEIN, Dietmar KÖSTER, Arndt KOHN, Virginie ROZIÈRE, Olle LUDVIGSSON

Motion for a resolution
Paragraph 45

45. SRecalls that public CBCR is one of the key measures to find greater transparency on tax information of companies for all citizens; stresses that the proposal for public CBCR was submitted to the co-legislators just after the Panama papers scandal on 12 April 2016, and that Parliament adopted its position on it on 4 July 2017; recalls that this public nature is essential for civil society, investigative journalists, investors and other stakeholders, in particular, to whom the information is useful to assess potential risks and liabilities; recalls that the latter called for an enlargement of the scope of reporting and protection of commercially sensitive information; deplores the lack of progress and cooperation from the Council since 2016; urges for progress to be made in the Council so that it enters into negotiations with Parliament;

2018/12/20
Committee: TAX3

2018/2121(INI)

Peter SIMON, Evelyn REGNER, Doru-Claudian FRUNZULICĂ, Mady DELVAUX, Pervenche BERÈS, Dietmar KÖSTER, Arndt KOHN, Virginie ROZIÈRE, Olle LUDVIGSSON

Motion for a resolution
Paragraph 45 a (new)

45a. Calls on the Commission and the Council to create a mandatory standardised public European Business Register in order to gain up-to-date and trustworthy information on companies and to achieve transparency via cross- border access to comparable and reliable information of companies in the EU;

2018/12/20
Committee: TAX3

2018/2121(INI)

Peter SIMON, Evelyn REGNER, Doru-Claudian FRUNZULICĂ, Mady DELVAUX, Dietmar KÖSTER, Arndt KOHN, Virginie ROZIÈRE, Olle LUDVIGSSON

Motion for a resolution
Paragraph 52

52. ~~Notes that there is no single definition of letterbox companie~~Highlights that companies create cross-border operations and corporate constructions including artificial arrangements in order to avoid or circumvent national tax law; stresses that company mobility should not lead to forum shopping; notes that there is no single definition of letterbox companies; reiterates its call for a clear definition; stresses that the requirement of genuine economic activity in the destination Member States can prevent the creation of a letterbox company through a cross- border operation, as proposed in the draft report for the proposal for a directive of the European Parliament and of the Council amending Directive (EU) 2017/1132 as regards cross-border conversions, mergers and divisions;

2018/12/20
Committee: TAX3

2018/2121(INI)

Peter SIMON, Pervenche BERÈS, Ramón JÁUREGUI ATONDO, Arndt KOHN, Paul TANG, Virginie ROZIÈRE, Evelyn REGNER, Mady DELVAUX, Hugues BAYET, Elly SCHLEIN, Dietmar KÖSTER

Motion for a resolution
Paragraph 74

74. WNotes that the Commission has recently proposed additional control tools and an enhanced role for Eurofisc as well as mechanisms for closer cooperation between customs and tax administrations and greater involvement of the European Public Prosecutor's Office; welcomes the adoption of the Protection of Financial Interests (PIF) Directive53 which clarifies the issues of cross-border cooperation and mutual legal assistance between Member States, Eurojust, the European Public Prosecutor’s Office (EPPO), the European Anti-Fraud Office (OLAF) and the Commission in tackling VAT fraud; _________________ 53 Directive (EU) 2017/1371 of the European Parliament and of the Council of 5 July 2017 on the fight against fraud to the Union’s financial interests by means of criminal law, OJ L 198, 28.7.2017, p. 29, in particular Articles 3 and 15 thereof.

2018/12/20
Committee: TAX3

2018/2121(INI)

Peter SIMON, Arndt KOHN, Doru-Claudian FRUNZULICĂ, Mady DELVAUX, Evelyn REGNER, Dietmar KÖSTER, Olle LUDVIGSSON, Virginie ROZIÈRE

Motion for a resolution
Paragraph 75

75. Points, however, to the need for better cooperation between the administrative, judicial and law- enforcement authorities within the EU, as highlighted by experts during the hearing held on 28 June 2018 and in a study commissioned by the TAX3 Committee; calls on the EPPO, OLAF, Eurofisc, Europol and Eurojust to closely cooperate with a view to coordinating their efforts against VAT fraud and to identifying and adapting to new fraudulent practices;

2018/12/20
Committee: TAX3

2018/2121(INI)

Peter SIMON, Arndt KOHN, Evelyn REGNER, Mady DELVAUX, Dietmar KÖSTER, Olle LUDVIGSSON

Motion for a resolution
Paragraph 78 a (new)

78a. Calls on Member States to mandate Eurofisc to develop new strategies to track goods under Customs procedure 42, the mechanism which allows the importer to obtain a VAT exemption when the imported goods are intended to be eventually transported to a business customer in another Member State than the Member State of importation;

2018/12/20
Committee: TAX3

2018/2121(INI)

Peter SIMON, Evelyn REGNER, Mady DELVAUX, Dietmar KÖSTER, Arndt KOHN, Virginie ROZIÈRE, Olle LUDVIGSSON

Motion for a resolution
Paragraph 81

81. Emphasises that natural persons do not generally exercise their freedom of movement for the purposes of tax fraud, tax evasion and aggressive tax planning; underlines, however, that some natural persons have a tax base large enough to span several tax jurisdictions; stresses that tax evasion is highly concentrated among the rich, with the 0.01% richest households evading about 25% of their taxes1a; _________________ 1a Alstadsæter, Johannesen & Zucman: Tax Evasion and Inequality; October 2018

2018/12/20
Committee: TAX3

2018/2121(INI)

Peter SIMON, Evelyn REGNER, Mady DELVAUX, Dietmar KÖSTER, Arndt KOHN, Olle LUDVIGSSON

Motion for a resolution
Paragraph 87 a (new)

87a. Alerts for the dangers of CBI and RBI schemes allowing associated family reunification, whereby family members of CBI/RBI beneficiaries can acquire residence or citizenship with minimum or no checks;

2018/12/20
Committee: TAX3

2018/2121(INI)

Peter SIMON, Ramón JÁUREGUI ATONDO, Arndt KOHN, Virginie ROZIÈRE, Evelyn REGNER, Doru-Claudian FRUNZULICĂ, Mady DELVAUX, Hugues BAYET, Elly SCHLEIN, Dietmar KÖSTER, Olle LUDVIGSSON

Motion for a resolution
Paragraph 102

102. Calls on the Commission to table a legislative proposal to ensure the automatic exchange of information between the relevant authorities, ~~including tax and customs authorities,~~ on beneficial ownership and relevant transactions for taxation purposes taking place in free ports, customs warehouses or SEZs;

2018/12/20
Committee: TAX3

2018/2121(INI)

Peter SIMON, Evelyn REGNER, Mady DELVAUX, Dietmar KÖSTER, Arndt KOHN, Olle LUDVIGSSON

Motion for a resolution
Subheading 4.3

Tax Amnesties

2018/12/20
Committee: TAX3

2018/2121(INI)

Peter SIMON, Mady DELVAUX, Evelyn REGNER, Dietmar KÖSTER, Olle LUDVIGSSON

104. Calls on the Commission to assess past amnesty programmes enacted by Member States, and, in particular, the public revenues recovered and their impact in the medium and long term on tax base volatility; urges Member States to ensure that relevant data related to the beneficiaries of previous and future tax amnesties is duly shared with the judiciary, law enforcement, and tax authorities, to ensure compliance with AML/CFT rules and possible prosecution for other financial crimes;

2018/12/20
Committee: TAX3

2018/2121(INI)

Peter SIMON, Pervenche BERÈS, Doru-Claudian FRUNZULICĂ, Evelyn REGNER, Mady DELVAUX, Dietmar KÖSTER, Arndt KOHN, Virginie ROZIÈRE, Olle LUDVIGSSON

Motion for a resolution
Paragraph 110 a (new)

110 a. Welcomes the Action Plan adopted by the Council on the 4th of December 2018, including several non-legislative measures to better tackle money laundering and terrorist financing in the EU; requests the Commission to regularly update the Parliament on the progress of the implementation of the Action Plan;

2018/12/20
Committee: TAX3

2018/2121(INI)

Peter SIMON, Mady DELVAUX, Evelyn REGNER, Pervenche BERÈS, Dietmar KÖSTER, Arndt KOHN, Virginie ROZIÈRE, Olle LUDVIGSSON

Motion for a resolution
Paragraph 111 a (new)

111 a. Stresses the continued use of cash in cases of money laundering; highlights the new Regulation on controls on cash entering or leaving the Union, which harmonises and expands controls on large sums of cash and highly liquid stores of value; regrets that while rules on the EU external borders are harmonised, rules among Member States concerning cash movements within EU borders vary;

2018/12/20
Committee: TAX3

2018/2121(INI)

Peter SIMON, Pervenche BERÈS, Ramón JÁUREGUI ATONDO, Arndt KOHN, Paul TANG, Virginie ROZIÈRE, Evelyn REGNER, Mady DELVAUX, Doru-Claudian FRUNZULICĂ, Elly SCHLEIN, Dietmar KÖSTER, Olle LUDVIGSSON

Motion for a resolution
Paragraph 112 a (new)

112 a. Notes the positive results of the UK law establishing the Unexplained Wealth Order (UWO) in tracking proceeds of criminal activities; highlights that a UWO is a court order that requires a person who is reasonably suspected of involvement in, or of being connected to a person involved in, serious crime to explain the nature and extent of their interest in particular property, and to explain how the property was obtained, where there are reasonable grounds to suspect that the respondent’s known lawfully obtained income would be insufficient to allow the respondent to obtain the property; calls on the Commission to assess the feasibility of proposing a similar measure through EU legislation and report back to Parliament;

2018/12/20
Committee: TAX3

2018/2121(INI)

Peter SIMON, Pervenche BERÈS, Ramón JÁUREGUI ATONDO, Arndt KOHN, Paul TANG, Virginie ROZIÈRE, Evelyn REGNER, Mady DELVAUX, Doru-Claudian FRUNZULICĂ, Elly SCHLEIN, Dietmar KÖSTER, Olle LUDVIGSSON

Motion for a resolution
Paragraph 112 b (new)

112 b. Welcomes the decision in some Member States to ban the issuing of bearer shares and to convert the current ones into nominal securities; reiterates its call on the Commission to propose EU- wide legislation to the same effect;

2018/12/20
Committee: TAX3

2018/2121(INI)

Peter SIMON, Pervenche BERÈS, Ramón JÁUREGUI ATONDO, Arndt KOHN, Paul TANG, Virginie ROZIÈRE, Evelyn REGNER, Mady DELVAUX, Doru-Claudian FRUNZULICĂ, Hugues BAYET, Elly SCHLEIN, Dietmar KÖSTER, Olle LUDVIGSSON

Motion for a resolution
Paragraph 112 c (new)

112 c. Stresses the urgent need to create a more efficient system for communication and information exchange among judicial authorities within the EU, replacing the traditional instruments of mutual legal assistance in criminal matters, which provide lengthy and burdensome procedures harming investigations of money laundering and other serious crimes; reiterates its call on the Commission to assess the need for legislative action in this field;

2018/12/20
Committee: TAX3

2018/2121(INI)

Peter SIMON, Pervenche BERÈS, Ramón JÁUREGUI ATONDO, Arndt KOHN, Paul TANG, Virginie ROZIÈRE, Evelyn REGNER, Mady DELVAUX, Doru-Claudian FRUNZULICĂ, Hugues BAYET, Dietmar KÖSTER, Elly SCHLEIN, Olle LUDVIGSSON

Motion for a resolution
Paragraph 112 d (new)

112 d. Calls on the Commission to assess and report to Parliament about the role and particular risks presented by legal arrangements such as Special Purpose Vehicles (SPVs), Special Purpose Entities (SPEs) and Non Charitable Purpose Trusts (NCPTs) in money laundering, particularly in the UK, and Crown Dependencies and Overseas territories;

2018/12/20
Committee: TAX3

2018/2121(INI)

Peter SIMON, Paul TANG, Doru-Claudian FRUNZULICĂ, Evelyn REGNER, Mady DELVAUX, Elly SCHLEIN, Dietmar KÖSTER, Arndt KOHN, Olle LUDVIGSSON

Motion for a resolution
Paragraph 121 a (new)

121 a. Notes that the recent scandals affecting banks in Malta, Latvia, Estonia, the Netherlands, Germany and Denmark reveal the failure of supervision by national anti-money laundering authorities; highlights, at the same time, that ESAs have limited abilities to take a more substantial role in the anti-money laundering field due to tight resources coupled with a lack of appropriate powers;

2018/12/20
Committee: TAX3

2018/2121(INI)

Peter SIMON, Paul TANG, Evelyn REGNER, Mady DELVAUX, Hugues BAYET, Pervenche BERÈS, Dietmar KÖSTER, Arndt KOHN, Olle LUDVIGSSON

Motion for a resolution
Paragraph 122

122. Calls for an assessment of long- term objectives leading to an enhanced AML/CFT framework as mentioned in the ‘Reflection Paper on possible elements of a Roadmap for seamless cooperation between Anti Money Laundering and Prudential Supervisors in the European Union’, such as the establishment at EU level of a mechanism to better coordinate the activities of AML/CFT supervisors of financial sector entities, notably in situations where AML/CFT concerns are likely to have cross-border effects~~, and a possible centralisation of AML supervision via an existing or new Union body empowered to enforce harmonised rul~~; calls therefore for a European Anti-money Laundering Authority with adequate supervision, investigation and enforcement powers of both financial and non-financial obliged entities aund ~~practices~~er the AMLD;

2018/12/20
Committee: TAX3

2018/2121(INI)

Peter SIMON, Doru-Claudian FRUNZULICĂ, Evelyn REGNER, Mady DELVAUX, Dietmar KÖSTER, Arndt KOHN, Olle LUDVIGSSON

Motion for a resolution
Subheading 5.2

Cooperation between financial intelligence units (FIUs) and law enforcement

2018/12/20
Committee: TAX3

2018/2121(INI)

Peter SIMON, Mady DELVAUX, Doru-Claudian FRUNZULICĂ, Evelyn REGNER, Dietmar KÖSTER, Arndt KOHN, Olle LUDVIGSSON

Motion for a resolution
Paragraph 126 a (new)

126 a. Highlights that the fight against money laundering and tax evasion also requires good cooperation between FIUs and customs authorities;

2018/12/20
Committee: TAX3

2018/2121(INI)

Peter SIMON, Pervenche BERÈS, Doru-Claudian FRUNZULICĂ, Evelyn REGNER, Mady DELVAUX, Hugues BAYET, Dietmar KÖSTER, Arndt KOHN, Virginie ROZIÈRE

Motion for a resolution
Paragraph 129 a (new)

129 a. Notes the Commission’s assessment of the framework for FIUs’ cooperation with third countries and obstacles and opportunities to enhance cooperation between FIUs in the Union including the possibility of establishing an EU level coordination and support mechanism; recalls that according to the AMLD5 this assessment should be ready by 1 June 2019; asks the Commission to consider this opportunity to make a legislative proposal for a EU Financial Intelligence Unit, creating a hub for joint investigative work and coordination, with its own remit of autonomy and investigatory competences on cross border financial criminality, and an early warning mechanism;

2018/12/20
Committee: TAX3

2018/2121(INI)

Peter SIMON, Pervenche BERÈS, Ramón JÁUREGUI ATONDO, Arndt KOHN, Paul TANG, Virginie ROZIÈRE, Evelyn REGNER, Mady DELVAUX, Doru-Claudian FRUNZULICĂ, Hugues BAYET, Dietmar KÖSTER

Motion for a resolution
Paragraph 129 b (new)

129 b. Calls on the Commission to draw up a report assessing the necessity of uniformisation or harmonisation of the organisational status conferred to FIUs in Member States, to ensure better cooperation and exchange of information, without interfering with their independence;

2018/12/20
Committee: TAX3

2018/2121(INI)

Peter SIMON, Evelyn REGNER, Doru-Claudian FRUNZULICĂ, Ramón JÁUREGUI ATONDO, Mady DELVAUX, Dietmar KÖSTER, Arndt KOHN, Virginie ROZIÈRE

129 c. Calls on the Commission to propose legislation for the creation of a European Financial Police within the framework of Europol, with its own autonomous investigatory competence, based on the European legal framework to tackle cross-border tax fraud, money laundering, financing of terrorism and predicate offences;

2018/12/20
Committee: TAX3

2018/2121(INI)

Peter SIMON, Pervenche BERÈS, Ramón JÁUREGUI ATONDO, Arndt KOHN, Paul TANG, Virginie ROZIÈRE, Evelyn REGNER, Mady DELVAUX, Doru-Claudian FRUNZULICĂ, Elly SCHLEIN, Dietmar KÖSTER, Olle LUDVIGSSON

Motion for a resolution
Paragraph 131 a (new)

131 a. Takes note of the repeated calls from obliged entities, namely financial institutions, for proper channels of enhanced dialogue, communication and exchange of information between private bodies and public authorities, on one hand, and among obliged entities themselves, on the other, to provide less fragmented information to FIUs; calls on the Commission to draw up guidelines in accordance with the AMLD5, for Member States to implement at national level in this regard, namely using the mechanisms provided in the General Data Protection Regulation for secure and lawful exchange of data;

2018/12/20
Committee: TAX3

2018/2121(INI)

Peter SIMON, Pervenche BERÈS, Ramón JÁUREGUI ATONDO, Arndt KOHN, Paul TANG, Virginie ROZIÈRE, Evelyn REGNER, Mady DELVAUX, Doru-Claudian FRUNZULICĂ, Hugues BAYET, Elly SCHLEIN, Dietmar KÖSTER, Olle LUDVIGSSON

Motion for a resolution
Paragraph 133 a (new)

133 a. Calls on Member States to ensure that registers of beneficial owners contain verification mechanisms to ensure the accuracy of the data; calls on the Commission to make assessment of verification mechanisms and reliability of the data in its reviews;

2018/12/20
Committee: TAX3

2018/2121(INI)

Peter SIMON, Pervenche BERÈS, Ramón JÁUREGUI ATONDO, Arndt KOHN, Paul TANG, Virginie ROZIÈRE, Evelyn REGNER, Mady DELVAUX, Hugues BAYET, Elly SCHLEIN, Dietmar KÖSTER, Olle LUDVIGSSON

Motion for a resolution
Paragraph 136

136. Underscores the problem of money laundering through investment in real estate in European cities through foreign shell companies; recalls that the Commission should assess the necessity and proportionality of harmonising the information in the land and real estate registers and assess the need for the interconnection of those registers; takes the view that Member States should have in place publicly accessible information on ultimate beneficial ownership of land and real estate; calls on the Commission, if appropriate, to accompany the report with a legislative proposal;

2018/12/20
Committee: TAX3

2018/2121(INI)

Peter SIMON, Evelyn REGNER, Mady DELVAUX, Dietmar KÖSTER, Arndt KOHN, Olle LUDVIGSSON

Motion for a resolution
Paragraph 140

140. Takes note of the expert-level work on electronic identification and remote KYC processes, which explores issues such as the possibility of financial institutions using electronic identification (e-ID) and of KYC portability to identify customers digitally; points out the advantages of having a European system of e-ID;

2018/12/20
Committee: TAX3

2018/2121(INI)

Peter SIMON, Pervenche BERÈS, Ramón JÁUREGUI ATONDO, Arndt KOHN, Virginie ROZIÈRE, Paul TANG, Evelyn REGNER, Mady DELVAUX, Elly SCHLEIN, Dietmar KÖSTER, Olle LUDVIGSSON

Motion for a resolution
Paragraph 153

153. Welcomes the recent clarifications from the CoC Group on fair taxation criteria, especially regarding the lack of economic substance for jurisdictions having no corporate income tax rate or a rate close to 0 %; calls on the Member States to work towards the gradual improvement of the EU listing criteria to cover all harmful tax practices79 by determining a minimum level of effective taxation and by reviewing all potential harmful practices granting large tax exemptions or deductions which are disconnected from the domestic economy; regrets that the same criteria used to include the jurisdictions of third countries on the European list do not apply internally to Member States and that the EU consequently loses credibility to call on other countries to comply with standards of tax good governance; _________________ 79 Work on fair taxation criteria 2.1 and 2.2 of Council conclusions 14166/16 of 8 November 2016.

2018/12/20
Committee: TAX3

2018/2121(INI)

Peter SIMON, Pervenche BERÈS, Ramón JÁUREGUI ATONDO, Arndt KOHN, Paul TANG, Virginie ROZIÈRE, Evelyn REGNER, Mady DELVAUX, Elly SCHLEIN, Dietmar KÖSTER, Olle LUDVIGSSON

Motion for a resolution
Paragraph 153 a (new)

153 a. Welcomes the new OECD global standard on substantial activities factor to no or only nominal tax jurisdictions1a, largely inspired by the EU work on the EU listing process (Fair criterion 2.2 of the EU list); calls on EU Member States to push for a more ambitious global standard including a minimum level of effective taxation; _________________ 1a OECD, “Resumption of Application of Substantial Activities Factor to No or only Nominal Tax Jurisdictions Inclusive Framework on BEPS: Action 5”, http://www.oecd.org/tax/beps/resumption- of-application-of-substantial-activities- factors.pdf, 2018

2018/12/20
Committee: TAX3

2018/2121(INI)

Peter SIMON, Pervenche BERÈS, Ramón JÁUREGUI ATONDO, Arndt KOHN, Mady DELVAUX, Paul TANG, Virginie ROZIÈRE, Evelyn REGNER, Elly SCHLEIN, Dietmar KÖSTER, Olle LUDVIGSSON

Motion for a resolution
Paragraph 154 b (new)

154 b. Welcomes the expected review of the EU list in the first quarter of 2019; asks the Council to release a detailed assessment of commitments from jurisdictions which committed to reform and were listed on Annex II when the first EU list was released on December 5th2017; demands that jurisdictions listed on Annex II thanks to commitments made in 2017 are listed on Annex I if the due reforms have not been implemented by the end of 2018 or the agreed timeline;

2018/12/20
Committee: TAX3

2018/2121(INI)

Peter SIMON, Pervenche BERÈS, Ramón JÁUREGUI ATONDO, Arndt KOHN, Paul TANG, Virginie ROZIÈRE, Mady DELVAUX, Doru-Claudian FRUNZULICĂ, Elly SCHLEIN, Dietmar KÖSTER, Olle LUDVIGSSON

Motion for a resolution
Paragraph 154 c (new)

154 c. Notes that developing countries might not possess the resources to implement newly agreed international or European tax standards and /or might have more urgent tax gap issues to tackle to ensure they generate sufficient revenues to provide for essential public services; subsequently calls on the Council to exclude counter measures such as cuts in development aid;

2018/12/20
Committee: TAX3

2018/2121(INI)

Peter SIMON, Evelyn REGNER, Mady DELVAUX, Dietmar KÖSTER, Arndt KOHN, Olle LUDVIGSSON

Motion for a resolution
Paragraph 156

156. Calls on the Member States to adopt a single set of strong countermeasures, including ~~automatic CFC rul~~withholding taxes, exclusion from public procurement calls and withdrawal of business licences, for ~~blacklisted jurisdictions~~the intermediaries and companies present in blacklisted tax havens and automatic CFC rules applied to the latter, unless the taxpayers convey genuine economic activities there and are subject to increased audit requirements; invites both tax administrations and taxpayers to cooperate to gather the relevant facts in case the controlled foreign company carries out substantive real economic activity and has substantial economic presence supported by staff, equipment, assets and premises, as evidenced by relevant facts and circumstances;

2018/12/20
Committee: TAX3

2018/2121(INI)

Peter SIMON, Ramón JÁUREGUI ATONDO, Pervenche BERÈS, Arndt KOHN, Paul TANG, Virginie ROZIÈRE, Evelyn REGNER, Doru-Claudian FRUNZULICĂ, Mady DELVAUX, Elly SCHLEIN, Dietmar KÖSTER, Olle LUDVIGSSON

Motion for a resolution
Paragraph 160 a (new)

160 a. Calls on the Commission and the Member States to push for a second set of international tax reform gathering all countries interested on an equal footing and aiming at tackling the growing corporate tax race to the bottom and the allocation of taxing rights;

2018/12/20
Committee: TAX3

2018/2121(INI)

Peter SIMON, Evelyn REGNER, Ramón JÁUREGUI ATONDO, Mady DELVAUX, Elly SCHLEIN, Dietmar KÖSTER, Arndt KOHN, Virginie ROZIÈRE, Olle LUDVIGSSON

Motion for a resolution
Paragraph 161

161. Believes that supporting developing countries in combating tax evasion and aggressive tax planning, as well as corruption and secrecy that facilitate illicit financial flows, is of the utmost importance for strengthening policy coherence for development in the EU and improving developing countries’ tax capacities and domestic resource mobilisation; stresses the need to increase the share, in terms of aid and development, of financial and technical assistance to the national tax administrations of developing countries;

2018/12/20
Committee: TAX3

2018/2121(INI)

Peter SIMON, Dietmar KÖSTER, Elly SCHLEIN, Mady DELVAUX, Arndt KOHN, Olle LUDVIGSSON

Motion for a resolution
Paragraph 167

167. Recalls the need for fair treatment of developing countries when negotiating tax treaties, taking into account their particular situation and ensuring a fair allocation of tax rights according to genuine economic activity and value creation; calls, in this regard, for ~~adherence to~~ the UN model tax convention to be used as a minimum standard and for transparency around treaty negotiations to be ensured;

2018/12/20
Committee: TAX3

2018/2121(INI)

Peter SIMON, Dietmar KÖSTER, Doru-Claudian FRUNZULICĂ, Evelyn REGNER, Mady DELVAUX, Elly SCHLEIN, Arndt KOHN, Virginie ROZIÈRE, Olle LUDVIGSSON

Motion for a resolution
Paragraph 171 b (new)

171 b. Reiterates its call on the European Union and its Member States to ensure that, when negotiating tax and investment treaties with developing countries, income or profits resulting from cross-border activities be taxed in the source country, where value is extracted or created; stresses, in this regard, that the UN Model Tax Convention ensures a fairer distribution of taxing rights between source and residence countries; stresses than when negotiating tax treaties, the European Union and its Member States should comply with the principle of policy coherence for development established in Article 208 TFEU;

2018/12/20
Committee: TAX3

2018/2121(INI)

Peter SIMON, Dietmar KÖSTER, Ramón JÁUREGUI ATONDO, Pervenche BERÈS, Paul TANG, Evelyn REGNER, Mady DELVAUX, Elly SCHLEIN, Olle LUDVIGSSON

Motion for a resolution
Paragraph 178 c (new)

178 c. Reiterates its call on the Commission to come forward with a legislative proposal on the separation of accounting firms and financial or tax service providers as well as on all advisory services, including a Union incompatibility regime for tax advisers, in order to prevent them from advising both public revenue authorities and taxpayers and to prevent other conflicts of interest;

2018/12/20
Committee: TAX3

2018/2121(INI)

Dietmar KÖSTER, Peter SIMON, Pervenche BERÈS, Ramón JÁUREGUI ATONDO, Arndt KOHN, Paul TANG, Evelyn REGNER, Mady DELVAUX, Doru-Claudian FRUNZULICĂ, Elly SCHLEIN, Olle LUDVIGSSON

Motion for a resolution
Paragraph 179 a (new)

179 a. Points out that professional secrecy cannot be used for the purposes of protection, the covering up of illegal practices or violating the spirit of the law; urges that the client/attorney privilege principle should not impede adequate STRs or the reporting of other potentially illegal activities without prejudice to the rights guaranteed by the Charter of Fundamental Rights of the European Union and the general principles of criminal law; calls on the Commission to issue guidance on the interpretation and application of the legal privilege principle for professionals and to introduce a clear demarcation line between traditional judicial advice and lawyers acting as financial operators, in line with case-law of European courts;

2018/12/20
Committee: TAX3

2018/2121(INI)

Dietmar KÖSTER, Peter SIMON, Evelyn REGNER, Mady DELVAUX, Doru-Claudian FRUNZULICĂ, Arndt KOHN, Virginie ROZIÈRE, Olle LUDVIGSSON

Motion for a resolution
Paragraph 179 b (new)

179 b. Calls on the Commission to assess the possibilities of blacklisting financial and non-financial intermediaries based in the EU which operate branches in countries blacklisted as non-cooperative jurisdictions or which are listed as high risk third countries by the Commission; Suggests further that intermediaries should be restricted from operating in the single market if convicted of financial crimes or of facilitating tax evasion;

2018/12/20
Committee: TAX3

2018/2121(INI)

Dietmar KÖSTER, Peter SIMON, Evelyn REGNER, Mady DELVAUX, Alfred SANT, Olle LUDVIGSSON

Motion for a resolution
Paragraph 179 c (new)

179 c. Pays tribute to the brave actions of whistle-blowers and recognizes their fundamental role in a democratic and accountable society;

2018/12/20
Committee: TAX3

2018/2121(INI)

Peter SIMON, Pervenche BERÈS, Ramón JÁUREGUI ATONDO, Arndt KOHN, Paul TANG, Virginie ROZIÈRE, Evelyn REGNER, Mady DELVAUX, Doru-Claudian FRUNZULICĂ, Elly SCHLEIN, Dietmar KÖSTER, Olle LUDVIGSSON

Motion for a resolution
Paragraph 181 a (new)

181 a. Is concerned by the impact of non- disclosure agreements in employment contracts and dismissal agreements, particularly in the financial sector; calls on the Commission to assess the possibility of proposing legislation banning abusive non-disclosure agreements and declared void agreements which limit the employee’s ability and right to report unlawful activity;

2018/12/20
Committee: TAX3

2018/2121(INI)

Peter SIMON, Dietmar KÖSTER, Pervenche BERÈS, Ramón JÁUREGUI ATONDO, Arndt KOHN, Paul TANG, Virginie ROZIÈRE, Evelyn REGNER, Mady DELVAUX, Hugues BAYET, Elly SCHLEIN, Olle LUDVIGSSON

Motion for a resolution
Paragraph 197

197. Believes that the mandate of the CoC Group needs to be updated, since it addresses matters beyond the assessment of harmful EU tax practices, which is more than simply providing technical input to the decisions made by the Council; calls, based on the nature of the work undertaken by the Group which is also of a political nature, for such tasks to be brought back under a framework which enables democratic control or supervision, starting by applying transparency; invites Member States to update the mandate of the CoC Group to include a minimum level of effective taxation set at 18% of profits as well as an increased and improved work on harmful tax practices and on the EU listing process;

2018/12/20
Committee: TAX3

2018/2121(INI)

Peter SIMON, Dietmar KÖSTER, Pervenche BERÈS, Ramón JÁUREGUI ATONDO, Arndt KOHN, Paul TANG, Virginie ROZIÈRE, Evelyn REGNER, Mady DELVAUX, Doru-Claudian FRUNZULICĂ, Hugues BAYET, Elly SCHLEIN, Olle LUDVIGSSON

Motion for a resolution
Paragraph 199 a (new)

199 a. Reiterates its call for the creation of an EU Tax Policy Coherence and Coordination Centre (EUTPCCC) within the structure of the Commission1a,which would ensure effective and expeditious cooperation between Member States’ and facilitate early warning in cases like the Cum Ex scandal; urges Member States to support this call and for the Commission to present a legislative proposal for such a mechanism; _________________ 1a European Parliament resolution of 6 July 2016 on tax rulings and other measures similar in nature or effect (2016/2038(INI))

2018/12/20
Committee: TAX3

2018/2121(INI)

Peter SIMON, Dietmar KÖSTER, Pervenche BERÈS, Ramón JÁUREGUI ATONDO, Arndt KOHN, Paul TANG, Virginie ROZIÈRE, Mady DELVAUX, Doru-Claudian FRUNZULICĂ, Hugues BAYET, Elly SCHLEIN, Olle LUDVIGSSON

Motion for a resolution
Paragraph 207

207. Takes the view that the work of the TAXE, TAX2, PANA and TAX3 committees should be continued, in the forthcoming parliamentary term, in a permanent structure within Parliament ~~such as a subcommittee to the Committee on Economic and Monetary Affairs (ECON)~~, including Members from a diverse range of committees; considers that the Commissioner for Taxation, the Chair of the CoC Group and the Finance minister holding the rotating EU presidency should appear at least twice a year before the heretofore mentioned permanent structure;

2018/12/20
Committee: TAX3

Activities of Mady DELVAUX

Plenary speeches (25)

Reports (5)

Shadow reports (16)

Shadow opinions (7)

Institutional motions (2)

Oral questions (2)

Written questions (13)

Individual motions (1)

Amendments (929)