3 Amendments of Jonás FERNÁNDEZ related to 2023/0321(CNS)
Amendment 132 #
Proposal for a directive
Recital 14 a (new)
Recital 14 a (new)
(14a) Considering that the BEFIT proposal would allow for cross-border loss relief between BEFIT group members, the Commission and the Member States should ensure the coherence and alignment with the OECD/G20 Model Rules and the Directive (EU) 2022/2523, notably concerning the calculation of the effective tax rate on a country-by-country basis, which could be undermined by the cross-border loss relief. This dimension should be assessed in the revision of the directive as foreseen in Article 77.
Amendment 236 #
Proposal for a directive
Article 22 – paragraph 5 a (new)
Article 22 – paragraph 5 a (new)
5a. The Commission may adopt acts laying down temporary rules regarding accelerated depreciation for the cost of eligible assets and improvements to existing assets which qualifies as environmentally sustainable within the meaning of Regulation 2020/852 on the establishment of a framework to facilitate sustainable investment. Those delegated acts shall be adopted in accordance with the examination procedure referred to in Article 74 (2).
Amendment 370 #
Proposal for a directive
Article 74 – paragraph 2
Article 74 – paragraph 2
2. The power to adopt delegated acts referred to in Articles 2(8) and 14(3, 14(3) and 22 (5a) shall be conferred on the Commission for an indeterminate period starting on [the date of entry into force of this Directive].