Activities of Joachim SCHUSTER related to 2021/0430(CNS)
Shadow opinions (1)
OPINION on the proposal for a Council decision amending Decision (EU, Euratom) 2020/2053 on the system of own resources of the European Union
Amendments (5)
Amendment 5 #
Proposal for a decision
Recital 2 a (new)
Recital 2 a (new)
(2 a) In view of the commitment taken in the Interinstitutional Agreement of 16 December 2020 and the need to present an adequate amount of new own resources for the repayment of the European Union Recovery Instrument, the Commission committed to present a proposal for a second basket of new own resources by the end of 2023. In this context, as reiterated in the Commission communication of 20 May 2021 on Business Taxation for the 21st century, the Commission committed to propose additional new own resources, which could include a Financial Transaction Tax and an own resource linked to the corporate sector. 1a
Amendment 11 #
Proposal for a decision
Recital 7 a (new)
Recital 7 a (new)
(7 a) The implementation of the OECD/G20 IF Pillar 1 Agreement requires the participation of third countries, in particular third countries hosting the headquarters of Groups of entreprises within the scope of that agreement. Should the OECD/G20 IF Pillar 1 Agreement not be implemented by several key third countries, its implementation by the Union will not generate the expected revenues. It is necessary for the Commission and the Member States to regularly assess the implementation of the OECD/G20 IF Pillar 1 Agreement. In the absence of progress in the implementation of the OECD/G20 IF Pillar 1 Agreement by the end of 2023, a new proposal introducing a new own resource in connection with the internal market such as a Single Market Levy or a Digital Levy should be submitted in order to generate revenues by 2026.
Amendment 17 #
Proposal for a decision
Article 1 – paragraph 1 – point 1 – point c a (new)
Article 1 – paragraph 1 – point 1 – point c a (new)
Decision (EU, Euratom) 2020/2053
Article 2 – paragraph 1 – subparagraph 1 a (new)
Article 2 – paragraph 1 – subparagraph 1 a (new)
Amendment 20 #
Proposal for a decision
Article 2 – paragraph 6
Article 2 – paragraph 6
Article 1(1), points (c) and (ca), shall apply from
Amendment 22 #
Proposal for a decision
Article 2 – paragraph 7
Article 2 – paragraph 7
the first day of the date of application of the [Directive on implementation of the global agreement on re-allocation of taxing rights] or the first day of the date of application of the [Directive (EU)XXX introducing a own resource connected to the Single Market in the Union] or