6 Amendments of Alfred SANT related to 2021/2010(INI)
Amendment 14 #
Draft opinion
Paragraph 3
Paragraph 3
3. Stresses that the IIA binds the Council, Parliament and the Commission to irreversibly move forward with an EU digital levy that will enter the long-term EU budget as an own resource; underlines that, irrespective of whether the ground rules will be determined at OECD or EU level, revenues generated by an EU digital taxation in the Member States will become an own resource;
Amendment 25 #
Draft opinion
Paragraph 4
Paragraph 4
4. Reiterates that the EU digital levy willhas the purpose to counter tax base erosion, ensure a level playing field and improve tax fairness by capturing mobile bases; considers that its revenues would be intricately linked to the open borders of the single market and the ‘digital Union’;
Amendment 36 #
Draft opinion
Paragraph 5
Paragraph 5
5. Maintains that the EU digital levy will be part of a basket of new own resources whose proceeds will be sufficient to cover, through the long-term EU budget, the repayment costs of the EU Recovery Instrument’s grants component, expected to be around EUR 15 billion per year on average and EUR 29.25 billion maximum per year from 2028 until 2058, while avoiding a reduction in expenditure for EU programmes; notes that the revenue is estimated to be in the range of several billion euros to several tens of billions of euros depending on, among other factors, the taxable revenues, the taxable entity, the place of taxation, the calculation and the rate of tax;
Amendment 37 #
Motion for a resolution
Recital I
Recital I
I. whereas adequate international tax laws are a key for a fair and efficient taxation system addressing inequality and ensuring certainty and stability, which are prerequisites for competitiveness, as well as for a level playing field between companies, especially for small and medium-sized enterprises; whereas the digitalisation of the economy has enabled small companies across the board and from different sectors to become more competitive and to reach out to new clients; whereas smaller start-ups and scale-up businesses should remain unburdened by EU measures for digital taxation;
Amendment 70 #
Motion for a resolution
Paragraph 3
Paragraph 3
3. Highlights the need to address the under-taxation of the digital economy, while ensuring a fair distribution of taxing rights among all countries where the value creation of multinational digital companies takes place; insists nevertheless that any EU measure for digital taxation should not lead either to the over-taxation of the digital economy; stresses that taxing rights are still, under the treaties, a national sovereign competence and that the risk of discriminating small peripheral Member States in their distribution has not yet been properly tackled upstream, rather overlooked;
Amendment 104 #
Motion for a resolution
Paragraph 6
Paragraph 6
6. Welcomes the fact that the two pillar approach suggested in the G20/OECD IF does not ring fence the digital economy but seeks a comprehensive solution to the new challenges of the digital economy; acknowledges that both pillars are complementary, and supports a holistic solution in which one pillar is not adopted without the other; stresses in this context the need for a proper substance-based carve-out especially in an intra-EU framework, where undertakings, which demonstrate adequate level of economic substance, should remain unhindered by such OECD global rules;