27 Amendments of Jonás FERNÁNDEZ related to 2020/2259(INI)
Amendment 17 #
Motion for a resolution
Recital A
Recital A
A. whereas the fiscal system must be reformed by shifting the tax mix, making the tax system fairer and adjusting our redistributive mechanisms if the state is to continue establishing the preconditions for inclusive and sustainable well-being;
Amendment 24 #
Motion for a resolution
Recital A d (new)
Recital A d (new)
A d. whereas the European social model, based on quality public services and inclusive social protection, was paramount to face the consequences of the Covid-19 pandemic;
Amendment 33 #
Motion for a resolution
Recital B a (new)
Recital B a (new)
B a. whereas these challenges require a fiscal framework that ensures sufficient room for public and private investments;
Amendment 68 #
Motion for a resolution
Recital E a (new)
Recital E a (new)
Amendment 79 #
Motion for a resolution
Recital E c (new)
Recital E c (new)
Amendment 107 #
Motion for a resolution
Paragraph 3 a (new)
Paragraph 3 a (new)
3 a. Regrets that capital income often enjoys lower levels of taxation when compared to labour income; notes that this contributes to increasing inequality;
Amendment 109 #
Motion for a resolution
Paragraph 4
Paragraph 4
4. Points out that technological progress and economic integration are making the taxpayers and tax bases of all types of tax increasingly mobile12 ; notes that this could reinforce the tendency to rely on immobile tax bases; highlights that under these circumstances, particularly when considering the freedom of capital and freedom of movement within the European Union, it is paramount to establish harmonised rules that provide more tax certainty and contribute to a level playing field; _________________ 12European Commission, ‘Tax policies in the European Union’ survey, 2020, https://ec.europa.eu/taxation_customs/busi ness/company-tax/tax-good- governance/european-semester/tax- policies-european-union-survey_en
Amendment 121 #
Motion for a resolution
Paragraph 5 a (new)
Paragraph 5 a (new)
5 a. Regrets that the current tax system still favours a linear supply chain by failing to provide sufficient incentives to better resource and waste management, recycling, re-usage and refurbishment; underlines that taxation plays a key role in ensuring our transition towards a circular economy and more sustainability; welcomes, in that regard, taxes on non- recycled plastic packaging waste and encourages similar alternatives;
Amendment 123 #
Motion for a resolution
Paragraph 5 b (new)
Paragraph 5 b (new)
5 b. Observes that the European Union managed to reach its emission reductions target for 2020; notes that reaching the targets under discussion for 2030 and 2050 requires more ambition, including in the field of taxation; stresses the importance of tax policy in reducing greenhouse gas emissions, particularly in the phasing-out of fossil fuels;
Amendment 127 #
Motion for a resolution
Paragraph 5 c (new)
Paragraph 5 c (new)
5 c. Clarifies that the introduction of environmental taxes must lead to a more socially just tax system; stresses that any regressive effects of the new taxes requires adequate compensation measures, including at the European level;
Amendment 150 #
Motion for a resolution
Paragraph 8
Paragraph 8
8. Notes with concern that the impact of the COVID-19 pandemic is highly regressive, with the poorest households being the most severely hit14 ; reminds that an inclusive and sustainable economic recovery is a priority; regrets that large companies that realise excess profits, such as e-commerce businesses and wealthy individuals who realise significant capital gains through speculation, are often undertaxed; notes the growing discussion regarding how taxation can mitigate the negative impacts of the extreme accumulation of wealth and profits; _________________ 14OECD, ‘Tax and Fiscal Policy in Response to the Coronavirus Crisis: Strengthening Confidence and Resilience’, 19 May 2020,https://www.oecd.org/ctp/tax- policy/tax-and-fiscal-policy-in-response- to-the-coronavirus-crisis-strengthening- confidence-and-resilience.htm
Amendment 157 #
Motion for a resolution
Paragraph 8 a (new)
Paragraph 8 a (new)
8 a. Highlights the prime role of income tax policies in curbing inequalities; notes that European cooperation and coordination is the optimal approach to ensure a fair taxation of capital gains and to safeguard the progressivity of taxation on income;
Amendment 159 #
Motion for a resolution
Paragraph 8 b (new)
Paragraph 8 b (new)
8 b. Reminds that digitalisation remains a main challenge for tax systems; notes that the outcome of the OECD international tax negotiations may provide a proper solution; welcomes the Commission’s commitment to put forward a proposal for a digital levy in case the OECD negotiations fail to provide an adequate outcome in the near future;
Amendment 160 #
Motion for a resolution
Paragraph 8 c (new)
Paragraph 8 c (new)
8 c. Calls on Member States to consider an harmonised corporate taxation framework for the EU that does not enable base erosion and profit shifting; highlights that reducing the friction of cross-border economic activity and ensuring a fair level playing field improves the conditions for businesses, in particular SMEs, to thrive in the single market; notes that failing to fix the dramatic loopholes in corporate taxation can lead to a scenario where national defensive measures proliferate, thus negatively impacting economic activity within the internal market;
Amendment 161 #
Motion for a resolution
Paragraph 8 d (new)
Paragraph 8 d (new)
8 d. Encourages the European Commission to study the tax revenue loss of not having a common withholding tax on dividends, interest and royalties in the European Union; expects the Commission to assess the results and, if adequate, put forward a legislative proposal;
Amendment 162 #
Motion for a resolution
Paragraph 8 e (new)
Paragraph 8 e (new)
8 e. Regrets the lack of progress towards a European financial transactions tax (FTT), initially tabled in the aftermath of the financial crisis; notes that the European Council of July 2020 mentions the FTT as a possible own resource; highlights that a coordinated approach is optimal given the free movement of capital;
Amendment 171 #
Motion for a resolution
Paragraph 9
Paragraph 9
9. Highlights that environmental taxes have the potential to cover the need for additional revenue while supporting a resilient, competitive, sustainable and carbon-free economy; calls on Member States to consider expanding the tax base for environmental taxes through inter alia natural resource taxes, distance-based charges in the transport sector, fuel prices, and the taxation of deforestation, landfill, incineration, pesticides and fertilizers; urges all Member States to prevent a 'race to the bottom' in environmental taxation;
Amendment 176 #
Motion for a resolution
Paragraph 10
Paragraph 10
10. UStresses that a successful climate transition requires a socially sustainable approach; underlines that environmental taxation should be accompanied by a general tax shift, such as tonamely by lowering labour income taxes and social security contributions, to protect low-income households from regressive effects and to build more resilient, economically efficient and fairer tax systems15 ; notes that the specific tax design is at least as important as the tax type; _________________ 15IMF, ‘Fiscal Policies for Paris Climate Strategies – from Principle to Practice’, 1 May 2019, https://www.imf.org/en/Publications/Policy -Papers/Issues/2019/05/01/Fiscal-Policies- for-Paris-Climate-Strategies-from- Principle-to-Practice-46826
Amendment 183 #
Motion for a resolution
Paragraph 11
Paragraph 11
11. Warns that national budgets cannot rely on environmental taxes alone, as some of these revenues will fall as environmental harm decreases over time; calls on Member States to develop holistic tax reforms that safeguard long-term fiscal sustainability, shifting taxation from labour to not only pollution but also capital and wealth16 ; highlights that such options would dramatically benefit from a coordinated approach that prevents capital flight and the erosion of each country's tax base; _________________ 16European Commission, ‘Tax policies in the European Union’ survey, 2020, https://ec.europa.eu/taxation_customs/busi ness/company-tax/tax-good- governance/european-semester/tax- policies-european-union-survey_en
Amendment 203 #
Motion for a resolution
Paragraph 13
Paragraph 13
13. Observes that there is also room for significant revenue and efficiency gains at tax administration level; notes that an effective and efficient tax administration, as well as a high degree of tax certainty, can encourage investment and foster competitiveness; stresses that leveraging digital technology is crucial towards a simpler, more effective and efficient tax collection;
Amendment 209 #
Motion for a resolution
Paragraph 13 a (new)
Paragraph 13 a (new)
Amendment 211 #
Motion for a resolution
Paragraph 13 b (new)
Paragraph 13 b (new)
13 b. Stresses that tackling tax fraud and tax crimes is paramount to ensure a fair tax system; takes note of previous reports by the European Parliament which called for an ambitious review of the Anti-Money Laundering and Counter Terrorist Financing framework;
Amendment 224 #
Motion for a resolution
Paragraph 15 a (new)
Paragraph 15 a (new)
15 a. Reiterates that the tax shift must safeguard social sustainability; calls on the Commission to consider establishing appropriate EU-level compensation measures for negatively affected regions and communities; underlines that social earmarking for revenues of new own resources and coordinated taxes, including new environmental ones, can contribute decisively to the just transition dimension, namely by promoting more investments in sustainable and quality jobs;
Amendment 230 #
Motion for a resolution
Paragraph 16
Paragraph 16
16. Welcomes the Commission’s soon- to-be-published revision of the Energy Taxation Directive17 ; calls on Member States to agree to close tax exemptions for aviation and maritime fuels, increase minimum rates and restore the level playing field; calls on the Commission to launch a proposal for a progressive European kerosene taxencourages the Commission to provide an impact assessment that considers the differentiated impact based on socioeconomic background and on each country; reminds that, for instance, low- income households and specific regions are more exposed to energy poverty issues; stresses that the climate transition must ensure affordable heating alternatives and contribute to reducing energy poverty; _________________ 17 OJ L 283, 31.10.2003, p. 51.
Amendment 240 #
Motion for a resolution
Paragraph 16 b (new)
Paragraph 16 b (new)
16 b. Encourages the Commission to put forward an ambitious carbon border adjustment mechanism (CBAM); highlights that this tool is paramount to prevent carbon leakage and promote sustainable jobs and sustainable industrial production; reminds that the CBAM must be WTO-compatible even if it means not being designed as a taxation measure;
Amendment 241 #
Motion for a resolution
Paragraph 16 c (new)
Paragraph 16 c (new)
16 c. Calls on the Commission to assess how to better integrate positive environmental impact on consumption taxes; stresses that a “green” VAT reduction could shape consumer preferences towards sustainable products and services;
Amendment 247 #
Motion for a resolution
Paragraph 17 a (new)
Paragraph 17 a (new)
17 a. Encourages the Commission to put forward all the legislative initiatives for taxation, including all mentioned new own-resources, as established in the Interinstitutional Agreement on budgetary cooperation of 16 December 2020;