BETA

17 Amendments of Bernd LUCKE related to 2018/0135(CNS)

Amendment 22 #
Proposal for a decision
Recital 1
(1) The Own Resources System of the Union must ensure adequate resources for the orderly development of the policies of the Union, subject to the need for strict budgetary discipline. The development of the Own Resources System can and should also participate, to the greatest extent possible, in the development of the policies of the Union.
2018/09/05
Committee: ECON
Amendment 37 #
Proposal for a decision
Recital 6
(6) In order to better alignreform the Union's financing instruments with its policy priorities, to better reflect the Union's budget role for the functioning of the Single Market, to better support the objectives of Union policies and to reduce Member States' Gross National Income- based contributions to the Union's annual budget, it is necessary to introduce new categories of Own Resources based on the Common Consolidated Corporate Tax Base, the national revenue stemming from the European Union Emissions Trading System and a national contribution calculated on the basis of non-recycled plastic packaging wastesystem of own resources, it would be necessary to have convincing arguments why a financing system predominantly relying on GNI resources would not be transparent, equitable and easy to understand.
2018/09/05
Committee: ECON
Amendment 42 #
Proposal for a decision
Recital 6 a (new)
(6 a) A necessary precondition for any reform of the Union’s financing instruments is a proper impact assessment of the distributive effects of such a reform. In particular, it is essential to know by how much the resources contributed by each Member State would probably change.
2018/09/05
Committee: ECON
Amendment 43 #
Proposal for a decision
Recital 6 b (new)
(6 b) Any reform of the Union’s financing instruments must respect the principle that the Union does not have the power to tax its citizens.
2018/09/05
Committee: ECON
Amendment 44 #
Proposal for a decision
Recital 6 c (new)
(6 c) The Common Corporate Tax Base cannot be used for establishing an own resource of the Union as long as some Member States do not participate in this project.
2018/09/05
Committee: ECON
Amendment 45 #
Proposal for a decision
Recital 7
(7) The European Single Market greatly benefits companies that operate in more than one Member State. However, the heterogeneity of tax systems across the Union creates an unfair advantage for companies that can avoid paying corporate taxes where they create value. The 2016 Commission proposals19 for a Common Corporate Tax Base and a Common Consolidated Corporate Tax Base address this unfairness by restoring a level playing field. The Own Resource should consist in applying a uniform call rate to the share of taxable profits attributed to each Member State pursuant to Union rules on Common Consolidated Corporate Tax Base. The Own Resource should only apply to the entities for whom the Union rules on the Common Consolidated Corporate Tax Base are mandatory. _________________ 19 COM (2016) 683 of 25.10.2016.deleted
2018/09/05
Committee: ECON
Amendment 51 #
Proposal for a decision
Recital 8
(8) The Union considers as a priority to achieve its emission reduction target of at least 40% between 1990 and 2030 as committed under the Paris Climate Agreement. The European Union Emissions Trading System is one of the main instruments put in place to implement this objective and generates revenue through the auctioning of emission allowances. Considering the harmonised nature of the European Union Emissions Trading System as well as the funding provided by the Union to foster mitigation and adaptation efforts in the Member States, it ismay be appropriate to introduce a new Own Resource for the EU budget in this context. This new Own Resource should be based on the allowances to be auctioned by Member States, including transitional free allocation to the power sector. In order to take account of the specific provisions for certain Member States provided for in Directive 2003/87/EC of the European Parliament and of the Council20 , allowances redistributed for the purposes of solidarity, growth and interconnections as well as allowances dedicated to the Innovation Fund and the Modernisation Fund should not be counted for determining the Own Resource contribution. _________________ 20 Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003 establishing a scheme for greenhouse gas emission allowance trading within the Community and amending Council Directive 96/61/EC (OJ L 275, 25.10.2003, p. 32)must be shaped in a transparent and equitable way where all polluters are charged in the same way for the pollution they cause.
2018/09/05
Committee: ECON
Amendment 54 #
Proposal for a decision
Recital 9
(9) In line with the Union strategy on plastics, the Union budget can contribute to reduce pollution from plastic packaging waste. An Own Resource which is based on a national contribution proportional to the quantity of plastic packaging waste that is not recycled in each Member State will provide an incentive to reduce the consumption of single-use plastics, foster recycling and boost the circular economy. At the same time, Member States will be free to take the most suitable measures to achieve those goals, in line with the principle of subsidiarityHowever, the Union does not have a mandate to introduce taxes on waste or non-recycled plastic products. Therefore, own resources can only result from this line of policy if the policy measures can narrowly reflect the polluter-pays principle.
2018/09/05
Committee: ECON
Amendment 57 #
Proposal for a decision
Recital 10
(10) It is necessary to avoid that Member States which benefit from corrections are confronted with a significant and sudden increase in their national contributions. It is therefore necessary to provide for temporary corrections in favour of Austria, Denmark, Germany, the Netherlands and Sweden by means of lump sum reductions to their Gross National Income-based contributions during a transitional period. Those corrections should be phased out by the end of 2025.
2018/09/05
Committee: ECON
Amendment 61 #
Proposal for a decision
Recital 11
(11) The retention, by way of collection costs, of 20 % of the amounts collected by the Member States for traditional Own Resources constitutes a high share of Own Resources not being made available to the Union Budget. The collection costs retained by Member States from the traditional Own Resources should be restored from 20% to the original level of 10% to better align financial support for customs equipment, staff and information with the actual costs and needis retention should be calibrated in such a way that Member States are not only compensated for the collection costs e. g. for customs equipment, staff and information, but in excess of this also include a net benefit to the Member States which encourages them to completely and efficiently collect the resources from their citizens.
2018/09/05
Committee: ECON
Amendment 64 #
Proposal for a decision
Recital 13
(13) The integration of the European Development Fund into the EU budget will need to be accompanied by an increase in the ceilings established in the Own Resources decision. A sufficient margin between the payments and the own resources ceiling is necessary to ensure that the Union is able - under any circumstances - to fulfil its financial obligations, even in times of economic downturns. The Own Resources ceiling should therefore be increased to a level of 1,29 % of the sum of the Member States’ Gross National Income at market prices for appropriations for payments and of 1,35 % for the appropriations for commitments.
2018/09/05
Committee: ECON
Amendment 67 #
Proposal for a decision
Article 2 – paragraph 1 – subparagraph 1 – point b
(b) the application of a uniform call rate to a share of Value Added Tax receipts collected from the standard rated taxable supplies divided by the national Value Added Tax standard rate; the actual call rate shall not exceed 2 %; proper provisions must be established which prevent an erosion of this tax base by decisions of Member States granting an increasing range of goods and services non-standard VAT-rates;
2018/09/05
Committee: ECON
Amendment 69 #
Proposal for a decision
Article 2 – paragraph 1 – subparagraph 1 – point c
(c) the application of a uniform call rate to the share of taxable profits attributed to each Member State pursuant to Union rules on the Common Consolidated Corporate Tax Base; the actual call rate shall not exceed 6 %;deleted
2018/09/05
Committee: ECON
Amendment 74 #
Proposal for a decision
Article 2 – paragraph 1 – subparagraph 1 – point e
(e) the application of a uniform call rate to the weight of plastic packaging waste that is not recycled; the actual call rate shall not exceed EUR 1,00 per kilogram;deleted
2018/09/05
Committee: ECON
Amendment 77 #
Proposal for a decision
Article 2 – paragraph 1 – subparagraph 2
For the purposes of point (c) of the first subparagraph, the uniform call rate shall apply only to the profits of the tax payers for whom the Union rules on the Common Consolidated Corporate Tax Base are mandatory.deleted
2018/09/05
Committee: ECON
Amendment 84 #
Proposal for a decision
Article 2 – paragraph 2
2. Revenue deriving from any new charges introduced within the framework of a common policy, in accordance with the Treaty on the Functioning for the European Union, provided that the procedure laid down in Article 311 of that Treaty has been followed, shall also constitute Own Resources entered in the budget of the Union.deleted
2018/09/05
Committee: ECON
Amendment 96 #
Proposal for a decision
Article 6 – paragraph 2
2. Member States shall retain, by way of collection costs, 120 % of the amounts referred to in Article 2(1)(a).
2018/09/05
Committee: ECON