14 Amendments of Tom VANDENKENDELAERE related to 2016/0337(CNS)
Amendment 207 #
Proposal for a directive
Article 2 – paragraph 1 – point c
Article 2 – paragraph 1 – point c
(c) it belongs to a consolidated group for financial accounting purposes with a total consolidated group revenue that exceeded EUR 750 000 000 during the two financial years preceding the relevant financial year;
Amendment 220 #
Proposal for a directive
Article 4 – paragraph 1 – subparagraph 1 – point 2
Article 4 – paragraph 1 – subparagraph 1 – point 2
(2) 'non-taxpayer' means a company that does not meet the conditions of Article 2(1) orand (2) and has not opted for applying the rules of this Directive in accordance with Article 2(3);
Amendment 255 #
Proposal for a directive
Article 8 – paragraph 1 – point d
Article 8 – paragraph 1 – point d
(d) received profit distributions, provided that the taxpayer has maintaineds a minimum holding of 10 % in the capital or 10 % of the voting rights of the distributing company for 12 consecutive months, with the exception of profit distributions from shares held for trading as referred to in Article 21(4) and profit distributions received by life insurance undertakings in accordance with point (c) of Article 28;
Amendment 259 #
Proposal for a directive
Article 9 – paragraph 1
Article 9 – paragraph 1
1. Expenses shall be deductible only to the extent that they are incurred in the direct business interest of relate to the activity of the undertaking as determined by its articles of association and are incurred or borne by the taxpayer during the taxable period for the purpose of acquiring or retaining taxable income and on condition that the authenticity and amount of the expenses are demonstrated by supporting documents or, where this is not possible, by any other evidence admissible under general law, other taxpayer. han by oath. Expenses shall be regarded as having been incurred or borne during the taxable period which were genuinely incurred or borne or which acquired the status of proven and established debts or losses and were accounted for as such.
Amendment 282 #
Proposal for a directive
Article 9 – paragraph 4 a (new)
Article 9 – paragraph 4 a (new)
4a. Member States may accord favourable treatment to environmentally sound and electric cars by means of specific tax incentives.
Amendment 290 #
Proposal for a directive
Article 11 – paragraph 2 – point a
Article 11 – paragraph 2 – point a
(a) 'capital and reserves', as described in letter A., under 'Capital, reserves and liabilities' in Annex III to Directive 2013/34/EU of the European Parliament and of the Council24, with the exception of the revaluation reserves referred to under III.; __________________ 24 Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC (OJ L 182, 29.6.2013, p. 19).
Amendment 291 #
Proposal for a directive
Article 11 – paragraph 2 – point b
Article 11 – paragraph 2 – point b
(b) 'capital and reserves', as described in letter L. in Annex IV to Directive 2013/34/EU, with the exception of the revaluation reserves referred to under III.;
Amendment 292 #
Proposal for a directive
Article 11 – paragraph 2 – point c
Article 11 – paragraph 2 – point c
(c) 'equity', as defined in the International Financial Reporting Standards which are adopted and used in the Union pursuant to Regulation (EC) No 1606/2002 of the European Parliament and of the Council25, with the exception of revaluation reserves. __________________ 25 Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards (OJ L 243, 11.9.2002, p. 1).
Amendment 293 #
Proposal for a directive
Article 11 – paragraph 3
Article 11 – paragraph 3
3. An amount equal to the defined yield on the AGI equity base increases shall be deductible from the taxable base of a taxpayer according to paragraphs 1 to 6. If there is an AGI equity base decrease, an amount equal to the defined yield on the AGI equity base decrease shall become taxable.
Amendment 294 #
Proposal for a directive
Article 11 – paragraph 4
Article 11 – paragraph 4
4. AGI equity base increases or decreases shall be calculated, for the first ten tax years that a taxpayer is subject to the rules of this Directive, as the difference between its AGI equity base at the end of the relevant tax year and its AGI equity base on the first day of the first tax year under the rules of this Directive. After the first ten tax years, the reference to the amount of AGI equity base that shall be deductible against the AGI equity base at the end of the relevant tax year shall annually be moved forward by one tax year.
Amendment 346 #
Proposal for a directive
Article 53 – paragraph 1 – subparagraph 1
Article 53 – paragraph 1 – subparagraph 1
By way of derogation from points (c) and (d) of Article 8, a taxpayer shall not be exempt from tax on foreign income that the taxpayer received as a profit distribution from an entity in a third country or as proceeds from the disposal of shares held in an entity in a third country where that entity in its country of tax residence is subject to a statutorynominal corporate tax rate lower than half of the statutorynominal tax rate that the taxpayer would have been subject to, in connection with such foreign income, in the Member State of its residence for tax purposes.
Amendment 348 #
Proposal for a directive
Article 53 – paragraph 1 – subparagraph 2
Article 53 – paragraph 1 – subparagraph 2
Amendment 352 #
Proposal for a directive
Article 57 – paragraph 1
Article 57 – paragraph 1
Amendment 353 #
Proposal for a directive
Article 58 – paragraph 1
Article 58 – paragraph 1
1. For the purposes of calculating the tax base under the rules of this Directive, a Member State shall disregard an arrangement or a series of arrangements which, having been put in place for the essentialthe main purpose or one of the main purposes of obtaining a tax advantage that defeats the object or purpose of this Directive,which is tax fraud or tax evasion and which are not genuine, having regard to all relevant facts and circumstances. An arrangement may comprise more than one step or part.