23 Amendments of Eva KAILI related to 2021/2201(INI)
Amendment 10 #
Motion for a resolution
Recital B
Recital B
B. whereas tax authorities today face many challenges nowadays regarding effective cross-border cooperation, given the acceleration of digital transactions, the increasing mobility of taxpayers, the number of cross-border transactions and the internationalisation of economic operations and business models;
Amendment 18 #
Motion for a resolution
Recital D a (new)
Recital D a (new)
D a. whereas new technological solutions, such as blockchain, can be deployed by Member States in order to deter and/or address corruption of tax administrations;
Amendment 19 #
Motion for a resolution
Recital D b (new)
Recital D b (new)
D b. whereas the use of new technologies still varies considerably between Member States;
Amendment 20 #
Motion for a resolution
Recital D c (new)
Recital D c (new)
D c. whereas national tax administrations, in general, demand more incentives and awareness-raising measures to realise the potential in the field of technological and digital transformation;
Amendment 23 #
Motion for a resolution
Recital E
Recital E
E. whereas several tax administrations across Europe, within different degrees, are already taking important steps towards the digitalisation of processes, making tax compliance easier, faster and more effective; whereas the use of new technologies is significantly differentstill varies considerably between Member States; whereas national tax administrations, in general, need a further pushdemand more incentives and awareness-raising measures to realise the potential in the field of technological and digital transformation;
Amendment 26 #
Motion for a resolution
Recital F
Recital F
F. whereas the increasing use of crypto-assets is forcing tax administrations to adapt current taxMember States to create custom national tax regimes to allow national tax administrations to tax crypto-asset transactions and/or holdings, practices withinoviding for additional tax revenues, albeit fragmenting the tax landscape of the single market;
Amendment 31 #
Motion for a resolution
Recital G
Recital G
G. whereas there is an international effort and commitment to better regulate the fair taxation of the digital economy; whereas, in this context, it is crucial thatfor the EU to take a leading role, namely on strongin particular through close cooperation between Member States to tax, in a fairon the fair, accountable and transparent way, taxation of crypto-assets;
Amendment 39 #
Motion for a resolution
Recital H
Recital H
H. whereas the Union has already taken important steps towards a clear definition of certain crypto-assets and thisese definitions must facilitate the fair and simple taxation of these assets; and whereas definitions of such crypto-assets must be highly aligned with international standards, namely withose set by the Financial Action Task Fforce;
Amendment 42 #
Motion for a resolution
Recital H a (new)
Recital H a (new)
H a. whereas not only definitions of crypto-assets need to be uniform across EU and aligned with international standards, but also the tax treatment of the defined crypto-assets should be uniform across EU; and whereas,the same crypto-asset may have diverse categorization as “tax object” across EU, resulting to different tax treatment; e.g. form of property for income tax purposes, most commonly as an intangible asset other than goodwill, or as a financial asset or as a commodity;
Amendment 44 #
Motion for a resolution
Recital I
Recital I
I. whereas tax policy is a national competence, but strongand as such an important part of state sovereignty but close cooperation between Member States iremains essential and necessary to respond to the challenges posed to the integrity of the single market, namely by thin particular bye increasing the use of crypto-assets; whereas a framework of 27 significantly different approaches to crypto-assets taxation could lead to significant obstacles for the fulfilment of the objectives of the European digital single market;
Amendment 51 #
Motion for a resolution
Recital J
Recital J
J. whereas the European Union and its single market must ensure an innovation- friendly environment for companies (namelyin particular for small and medium-sized enterprises (SMEs) and start-ups) regarding new technologies in the area of financial services and crypto-assets; whereas this main goal requires a strong commitment from Member States with policies, namely on taxation, thato ensure a stable, clear and certain legalsecure regulatory framework for businesses to thrive and contribute to economic growth; whereas, finally, this effort requires strong commitment to safeguard citizens’ rights, as taxpayers and consumers of financial services;
Amendment 60 #
Motion for a resolution
Subheading 1
Subheading 1
The potential of new technologies – such as blockchain – to better serve taxpayers, empower tax administrations, deter corruptive practices and tackle tax fraud and evasion
Amendment 63 #
Motion for a resolution
Paragraph 1
Paragraph 1
1. Considers that national tax administrations should be better equipped with the adequate resources to better serve taxpayers and ensure compliance and that, in the context of digital transition, this means propersufficient commitment from Member States with investment in human resources training, digital infrastructures and specialised personnel and equipment;
Amendment 65 #
Motion for a resolution
Paragraph 2
Paragraph 2
2. Points out that adapting the IT capacities of tax authorities through new emerging technologies, such as potential distributed ledger technologies like blockchain or artificial intelligence, promises to deter and limit corruption,foster intelligent, effective and efficient tax and administrative procedures, facilitate tax compliance by citizens and businesses, and increase the traceability and identification of taxable transactions in a globalised environment where cross- border transactions have increased;
Amendment 69 #
Motion for a resolution
Paragraph 2 a (new)
Paragraph 2 a (new)
2 a. Stresses that emerging technologies such as distributed ledger technology/blockchain through its unique features such as traceability and its ability for the immutable and reliable storage of data, protecting their integrity and in many cases allowing free and direct access to them, could offer a new way to automate tax collection, ensuring people pay what they owe without lots of form filling, while facilitate tax revenues being collected at the source of the different stages of the lifecycle of a product or service in a timely manner;
Amendment 71 #
Motion for a resolution
Paragraph 3
Paragraph 3
3. Highlights the need to identify the best ways to use technology to strengthen the analytical capacity of tax administrations (through better data analysis), to standardise data to reduce administrative burdens on SMEs (through common reporting standards), to ensure that taxation better reflects the business environment in the digital age and at the saome time to guarantees high levels of data protection;
Amendment 79 #
Motion for a resolution
Paragraph 4 a (new)
Paragraph 4 a (new)
4 a. Calls on the Commission to promote an assessment of the different national custom tax regimes of crypto- assets, including whether crypto-assets are being taxed as a form of property for income tax purposes, most commonly as an intangible asset other than goodwill, or as a financial asset or as a commodity; furthermore, including the way crypto- asset related services are treated, e.g. considering that mining, in particular, can raise challenges in valuating and taxing crypto-assets as they are being received as a reward without consideration;
Amendment 86 #
Motion for a resolution
Paragraph 6 a (new)
Paragraph 6 a (new)
6 a. Calls on the Commission to evaluate the creation of a Digital Tax Fund that would accumulate taxes imposed on crypto-asset transactions exceeding the threshold value of 1000 euro; this Digital Tax Fund would work to the benefit of EU citizens and businesses by financing social and environmental projects;
Amendment 105 #
Motion for a resolution
Paragraph 9
Paragraph 9
9. Notes that each country tends to use their own terminology when designing their national regulatory solutions to crypto-assets, which could cause legal uncertainty for citizens and companies, and at the same time emerge as a threat to the integrity of the European single market, as cross-border cooperation could be significantly impaired;
Amendment 109 #
Motion for a resolution
Paragraph 10
Paragraph 10
10. Emphasises that the rapid growth of crypto-assets4 refers to the key question of the type of taxation to be applied, wthen a taxable event happen definition of the “taxable event", the timing when a taxable event occurs, and its valuation; _________________ 4 The economic size of the cryptocurrencies market was valued at EUR 2.2 trillion in May 2021, with a peak of EUR 2.5 trillion in October 2021 (Joint Research Centre of the Commission, 2021).
Amendment 119 #
Motion for a resolution
Paragraph 13
Paragraph 13
13. Calls on the Member States to consider the dimension of crypto-assets in their national tax reforms, and to consider implementing more effective systems that ensure less compliance costs and administrative burden, but that guarantee, at the same time, the fair, transparent and effective taxation of crypto-assets; underlines the role of tax incentives and exemptions in promoting technological innovation and development; highlights the key importance of common reporting standards for crypto-asset service providers as well as individuals and entities;
Amendment 127 #
Motion for a resolution
Paragraph 14
Paragraph 14
14. Points out that the crypto-asset landscape is global and requires an international approach; understands, in this regard, the need to further align definitions related to crypto-assets such as “taxable event”, “tax object” or other, e.g. airdrops and mining treatments, and negotiate international instruments on the matter;
Amendment 148 #
Motion for a resolution
Paragraph 18
Paragraph 18
18. Encourages the Commission to take account of existing digital solutions, legal provisions and administrative guidance used in Member States in order to assess how to leverage blockchain technologies in addressing corruption and to prevent tax fraud and avoidance; supports the development of a European blockchain services infrastructure;