Activities of Barbara KAPPEL related to 2016/2038(INI)
Plenary speeches (1)
Tax rulings and other measures similar in nature or effect (TAXE 2) (debate) DE
Amendments (9)
Amendment 229 #
Motion for a resolution
Paragraph 9
Paragraph 9
9. Welcomes the fact that the Commissioner for Competition, Margrethe Vestager, has categorised transfer pricing as a particular focus area for state aid cases, as it is reported to be a common tool used by MNEs for tax evasionavoidance1a schemes such as inter-group loans; __________________ 1a Wording corrected: tax evasion is illegal; tax avoidance is legal.
Amendment 238 #
Motion for a resolution
Paragraph 10
Paragraph 10
10. Strongly emphasises that the work of whistleblowers is crucial for revealing scandals of tax evasion and avoidance, and that, therefore, protection for whistleblowers needs to be legally guaranteed and strengthened EU-wide; notes that the European Court of Human Rights and the Council of Europe have undertaken work on this issue; considers that courts and Member States should ensure the protection of legitimate business secrets while in no way hindering, hampering or stifling the capacity of whistleblowers and journalists to document and reveal illegal, wrongful and harmful practices where this is clearly and overwhelmingly in the public interest; considers that whistleblowers should already be protected when they report a suspicion of malpractice, crime, fraud or illegal activity to the competent authorities or the appropriate professional association; regrets that the Commission has no plans for prompt action on the matter;
Amendment 247 #
Motion for a resolution
Paragraph 11
Paragraph 11
11. Notes that the Commission has launched a consultation on dispute settlement mechanisms to avoid cross- border double taxation; calls, in this context, for a result within an acceptable period of time, so that the taxpayers concerned can be involved in these procedures;
Amendment 281 #
Motion for a resolution
Paragraph 14
Paragraph 14
14. Calls for a concrete Union regulatory framework for sanctions against the blacklisted non-cooperative jurisdictions, including, but not limited to, the possibility of reviewing and, in the last resort, suspending free trade agreements and prohibiting access to Union funds; calls for the sanctions also to apply to companies, banks, and accountancy and law firms, and to tax advisers proven to be involved with those jurisdictions; points out, nevertheless, that individuals and firms must continue to enjoy the unrestricted right to be advised on or represented in tax matters;
Amendment 303 #
Motion for a resolution
Paragraph 16
Paragraph 16
16. Recommends introducing an EU- wide withholding tax, in order to ensureUrges that profits generated within the Union arshould be taxed at least once before leaving it; notes that such a proposal should include a refund system and that at the same time Member States should take steps to prevent double taxation;
Amendment 353 #
Motion for a resolution
Paragraph 23
Paragraph 23
23. Calls on the Commission to come forward with a Union CNotes that associations representing tax advisers and fiduciaries have already drawn up codes of Conduct for all advisory services, including a Union incompatibility regime for tax advisers, in order to prevent them from advising both public and private sectors and to prevent otherprofessional conduct at Member State level; calls on the Member States to review and if necessary broaden the scope of existing codes of conduct for individuals and bodies providing advisory services with a view to clamping down on conflicts of interest;
Amendment 358 #
Motion for a resolution
Paragraph 24
Paragraph 24
24. Stresses the importance of clear separation between tax advising services and auditing services within accountancy firms; asks the Commission, in that connection, to study the possibility of revising the Accounting Directive and Regulation to this effectRegulation (EU) No 537/2014 of the European Parliament and of the Council on specific requirements regarding statutory audit of public- interest entities;
Amendment 366 #
Motion for a resolution
Paragraph 25
Paragraph 25
25. Stresses the need for concrete sanctions, including the possibility of revoking business licences for professionals and companies proved to be involved in designing, advising on the use of, or utilising aggressive tax planning and evasion schemillegal tax practices; requests that the Commission explore the feasibility of introducing proportional financial liability for tax advisers engaged in unlawful tax practices; emphasises, in this context, that the Member States are responsible for ensuring that the Commission complies with the accepted principle of 'nulla poena sine lege' enshrined in Article 49 of the Charter of Fundamental Rights of the European Union;
Amendment 500 #
Motion for a resolution
Paragraph 45
Paragraph 45
45. Calls for a global assets register of all assets held by individuals, companies and all entities such as trusts and foundations, to which tax authorities would have full access; emphasises, however, that the ability of Member States to protect this confidential information against unauthorised access and to guarantee that human and fundamental rights are upheld must be prerequisites for access to the register and the exchange of information;