Activities of Bernd LUCKE related to 2015/2010(INL)
Plenary speeches (1)
Bringing transparency, coordination and convergence to corporate tax policies (debate) DE
Shadow reports (1)
REPORT with recommendations to the Commission on bringing transparency, coordination and convergence to Corporate Tax policies in the Union PDF (258 KB) DOC (208 KB)
Amendments (24)
Amendment 201 #
Motion for a resolution
Recital W
Recital W
W. whereas the overall efficiency of tax collection, the notion of tax fairness and the credibility of national tax administrations are not undermined only by aggressive tax planning and BEPS activities; whereas the Union should take similarly decisive action to address the problems of tax evasion and tax fraud within both corporate and individual taxation as well as problems relating to the collection of taxes other than corporate taxes; whereas those other elements of tax collection and administration represent a substantial part of the existing tax gap;
Amendment 206 #
Motion for a resolution
Recital X
Recital X
Amendment 233 #
Motion for a resolution
Annex – title 1 – Subtitle 1 – indent 2 – point 1
Annex – title 1 – Subtitle 1 – indent 2 – point 1
the results of the Commission’s consultation into CBC-R, conducted between 17 June and 9 September 2015, which examined different options for the possible implementation of CBC-R in the Union; the results of the consultation should be considered particularly in relation to the protection of sensitive corporate data and company secrets;
Amendment 238 #
Motion for a resolution
Annex – title 1 – subtitle 2
Annex – title 1 – subtitle 2
Amendment 246 #
Motion for a resolution
Annex – title 1 – subtitle 3 – introductory part
Annex – title 1 – subtitle 3 – introductory part
The European Parliament calls on the European Commission to bring forward a proposal as soon as possible on a new mechanism whereby Member States are compelled to inform other Member States (initially via the Code of Conduct Group)and the Commission’s Directorate- General for Competition if they intend to introduce a new allowance, relief, exception, incentive or similar measure that could have a material impact on the effective tax rate in the Member State or on the tax base of another Member State.
Amendment 250 #
Motion for a resolution
Annex – title 1 – subtitle 3 – indent 1
Annex – title 1 – subtitle 3 – indent 1
These notifications by Member States shall contain spillover analysessessments of the material impact of the new tax measures on other Member States and developing countries, to support the action of the Code of Conduct Group in identifying harmful tax practices.
Amendment 251 #
Motion for a resolution
Annex – title 1 – subtitle 3 – indent 2
Annex – title 1 – subtitle 3 – indent 2
Amendment 261 #
Motion for a resolution
Annex – title 1 – subtitle 4
Annex – title 1 – subtitle 4
Amendment 289 #
Motion for a resolution
Annex – title 1 – subtitle 6
Annex – title 1 – subtitle 6
Amendment 305 #
Motion for a resolution
Annex – title 1 – subtitle 7 – indent 2
Annex – title 1 – subtitle 7 – indent 2
Amendment 306 #
Motion for a resolution
Annex – title 1 – subtitle 7 – indent 3
Annex – title 1 – subtitle 7 – indent 3
Amendment 308 #
Motion for a resolution
Annex – title 1 – subtitle 7 – indent 4
Annex – title 1 – subtitle 7 – indent 4
Amendment 315 #
Motion for a resolution
Annex – title 2 – subtitle 1
Annex – title 2 – subtitle 1
Amendment 324 #
Motion for a resolution
Annex – title 2 – subtitle 1 – paragraph 1
Annex – title 2 – subtitle 1 – paragraph 1
As a first step, by June 2016, a mandatory Common Corporate Tax Base (CCTB) in the Union, with an exemption for small- and medium-sized enterprises and companies with no cross-border activity, in order to have only one set of rules for companies operating in several Member States to calculate theirin order to have only one set of rules for calculating companies’ taxable profits.
Amendment 336 #
Motion for a resolution
Annex – title 2 – subtitle 1 – paragraph 2
Annex – title 2 – subtitle 1 – paragraph 2
As a second step, as soon as possible and certainly no later than the end of 2017, a mandatory CCCTB, taking into due consideration the range of different options (factoring in the costs, for example, of incorporating small and medium enterprises and companies with no cross-border activity);
Amendment 339 #
Motion for a resolution
Annex – title 2 – subtitle 1 – Paragraph 3
Annex – title 2 – subtitle 1 – Paragraph 3
Amendment 351 #
Motion for a resolution
Annex – title 2 – subtitle 2
Annex – title 2 – subtitle 2
Recommendation B2. Strengthen the mandate and improve transparency of the Council’s Code of Conduct on Business Taxation Group The European Parliament calls on the Commission to bring forward a proposal to incorporate the Code of Conduct Group into the Community method, as a CounciThe European Parliament calls on the Commission to bring forward a proposal for further developing the Directorate- General Wforking group, with the participation of the European Commission and the European Parliament as an observer. • The Code of Conduct group (CoC Group) shall become more transparent and more accountable, including through: ° Regular provision, update and publication of its oversight of the extent to which Member States meet the recommendations set out by the Group in its six-monthly progress report to finance ministers; ° Regular provision, update and publication of a list every two years of harmful tax practices; ° Regular provision and publication of its minutes; ° Regular participation of Finance Ministers or senior officials, to raise the profile of the body. • The tasks of the CoC Group shall include: ° Identifying harmful tax practices in the Union; ° Proposing measures and timelines for the elimination of harmful tax practices, and monitoring the results of the recommendations/measures proposed; ° Review Competition to turn it into an autonomous Competition Agency independent of the Commission. The remit of the Competition Agency should include what are currently the tasks of the Directorate-General for Competition. The new Agency should also be tasked with proceeding against distortions of competition ing the reports on spillover effects of new tax measures provided by Member States as stipulated above, and assessing whether action is required; ° Proposing other initiatives focused on tax measures in the external policy of the Union; ° Improving enforcement mechanisms against those practices which facilitate aggressive tax planningsingle market caused by Member States’ granting companies selective tax advantages.
Amendment 371 #
Motion for a resolution
Annex – title 3 – subtitle 1
Annex – title 3 – subtitle 1
Amendment 392 #
Motion for a resolution
Annex – title 3 – subtitle 3 – indent 3 - point 7 a (new)
Annex – title 3 – subtitle 3 – indent 3 - point 7 a (new)
The Commission shall check whether existing trade agreements with countries identified as tax havens can be suspended or terminated.
Amendment 402 #
Motion for a resolution
Annex – title 3 – subtitle 5 – indent 1 - point 3 a (new)
Annex – title 3 – subtitle 5 – indent 1 - point 3 a (new)
To ensure that all Member States potentially affected by a transfer pricing approval decision in any given Member State are informed of that decision by the Member State in question.
Amendment 405 #
Motion for a resolution
Annex – title 3 – subtitle 7 – introductory part
Annex – title 3 – subtitle 7 – introductory part
The European Parliament calls on the European Commission to bring forward a proposal in the medium termwithout delay a proposal for:
Amendment 407 #
Motion for a resolution
Annex – title 3 – subtitle 7 – indent 2
Annex – title 3 – subtitle 7 – indent 2
Tax policies that are not consistent with state aid policy should be specpublicly identified by the Commission in order to give companies and Member States guidance and improved legal certainty.
Amendment 414 #
Motion for a resolution
Annex – title 3 – subtitle 8 – indent 4
Annex – title 3 – subtitle 8 – indent 4
Amendment 419 #
Motion for a resolution
Annex – title 4 – subtitle 1
Annex – title 4 – subtitle 1