Activities of Lieve WIERINCK related to 2016/0336(CNS)
Shadow reports (1)
REPORT on the proposal for a Council directive on a Common Consolidated Corporate Tax Base (CCCTB) PDF (1 MB) DOC (141 KB)
Amendments (20)
Amendment 42 #
Proposal for a directive
Recital 1
Recital 1
(1) Companies which seek to do business across frontiers within the Union encounter serious obstacles and market distortions owing to the existence and interaction of 28 disparate corporate tax systems. Furthermore, tax planning structures have become ever-more sophisticated over time, as they develop across various jurisdictions and effectively take advantage of the technicalities of a tax system or of mismatches between two or more tax systems for the purpose of reducing the tax liability of companies. Although those situations highlight shortcomings that are completely different in nature, they both create obstacles which impede the proper functioning of the internal market. Action to rectify these problems should therefore address both these types of market deficiencies while respecting the principle of tax neutrality but also the free movement of services in the European Single Market.
Amendment 57 #
Proposal for a directive
Recital 3
Recital 3
(3) As pointed out in the proposal of 16 March 2011 for a Council Directive on a Common Consolidated Corporate Tax Base (CCCTB)7 , a corporate tax system which treats the Union as a single market for the purpose of computing the corporate tax base of companies would facilitate cross-border activity for companies resident in the Union and promote the objective of making it a more competitive location for investment internationally, and remove obstacles that impede the proper functioning of the internal market, without harmonizing corporate tax rates. The proposal of 2011 for a CCCTB focussed on the objective of facilitating the expansion of commercial activity for businesses within the Union. In addition to that objective, it should also be taken into account that a CCCTB can be highly effective in improving the functioning of the internal market through countering tax avoidance schemes. In this light, the initiative for a CCCTB should be re- launched in order to address, on an equal footing, both the aspect of business facilitation and the initiative's function in countering tax avoidance. Such an approach would best serve the aim of eradicating distortions in the functioning of the internal market. __________________ 7 Proposal for a Council Directive COM (2011) 121 final/2 of 3.10.2011 on a Common Consolidated Corporate Tax Base.
Amendment 88 #
Proposal for a directive
Recital 5 a (new)
Recital 5 a (new)
(5a) In order to avoid the existing breakdown of the tax effort between small and medium enterprises (SMEs) and Multinational Corporations (MNCs) as mentioned in the European Parliament resolution of 25 November 2015 on tax rulings and other measures similar in nature or effect (2015/2066(INI)), a common corporate tax base should not put SMEs at a competitive disadvantage, enhancing a level playing field for SME's.
Amendment 92 #
Proposal for a directive
Recital 5 b (new)
Recital 5 b (new)
(5b) The principal tax authority will provide SME's with the necessary tools that will help them to comply with the administrative and organisational requirements that an opt-in to the CCCTB entails.
Amendment 111 #
Proposal for a directive
Recital 10 a (new)
Recital 10 a (new)
(10a) The apportionment formula needs to fully reflect the economic activity that has taken place in each Member State, by duly taking into full account of potential significant differences between their economies. Where the formula results in an imbalanced apportionment that fails to reflect the economic activity, a safeguard clause will remedy such a situation.
Amendment 112 #
Proposal for a directive
Recital 10 b (new)
Recital 10 b (new)
(10b) The apportionment formula needs to reflect a modern, 21st century economy. The Commission shall establish a definition of digital activity, and will consider a formula that takes full account of this, in order to better reflect economic activity in each Member State.
Amendment 118 #
Proposal for a directive
Recital 13 a (new)
Recital 13 a (new)
(13a) Encourages the Commission to assess the establishment of a Dispute Settlement Mechanism to ensure a proper dispute settlement when different Member states are involved.
Amendment 122 #
Proposal for a directive
Recital 14 a (new)
Recital 14 a (new)
(14a) This Directive shall be regarded in conjunction with Council Directive 2016/xx/EU on a common corporate tax base upon which it builds. In order to obtain the full objectives of both Directives and the resulting positive effects to the functioning of the internal market. Therefore, it is important that both are implemented at the same time. This goal can be obtained by refraining from the inclusion of provisions that form a barrier to the compatibility of both Directives.
Amendment 129 #
Proposal for a directive
Recital 17 a (new)
Recital 17 a (new)
(17a) In order to reduce red tape, the implementation of harmonised accounting rules and administrative practices in tax matters is a prerequisite to guarantee a fully functioning common consolidated corporate taxbase system as mentioned in the European Parliament resolution of 25 November 2015 on tax rulings and other measures similar in nature or effect(2015/2066(INI)).
Amendment 135 #
Proposal for a directive
Recital 20 a (new)
Recital 20 a (new)
(20a) The Commission shall consider additional studies that analyse the potential impact of the CCCTB on the corporate tax revenues of individual Member States, and potential competitive disadvantages for the EU in relation to third countries.
Amendment 189 #
Proposal for a directive
Article 9 – paragraph 2
Article 9 – paragraph 2
2. Groups shall apply a consistent and adequately documented method for recording intra-group transactions. Groups may change the method only for valid commercial reasons and only at the beginning of a tax year. The Commission shall provide guidelines on what an adequate and consistent documentation method entails.
Amendment 209 #
Proposal for a directive
Article 27 – paragraph 1
Article 27 – paragraph 1
The treatment of an entity located in a third country in which at least two group members hold an interest shall be determined by an agreement between the relevant Member States. TWhe principal tax authority shall decide where there is no agreementre there is no agreement, the disagreement will be considered to be a dispute and be brought before the Dispute Settlement Mechanism for resolution, as set out in Article 65.
Amendment 226 #
Proposal for a directive
Article 29 – paragraph 1 a (new)
Article 29 – paragraph 1 a (new)
In the event of no agreement between the competent authorities, the case shall be considered a dispute, that shall be resolved in accordance with article 65.
Amendment 228 #
Proposal for a directive
Article 32 – paragraph 3
Article 32 – paragraph 3
3. The definition of an employee shall be determined by the national law of the Member State where the employment is exercised, which will serve only for the purposes of this proposal, shall be determined by the Commission.
Amendment 232 #
Proposal for a directive
Article 34 – paragraph 2
Article 34 – paragraph 2
2. In the five years that follow a taxpayer joining an existing or new group, its asset factor shall also include the total amount of costs incurred for research, development, marketing and advertising by the taxpayer over the sixtwenty years that preceded its joining the group.
Amendment 255 #
Proposal for a directive
Article 55 – paragraph 1
Article 55 – paragraph 1
The Commission maywill adopt acts laying down rules on the electronic filing of the consolidated tax return, on the form of the consolidated tax return, on the form of the single taxpayer's tax return and on the supporting documentation required. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 77(2).
Amendment 263 #
Proposal for a directive
Article 65 – paragraph 1
Article 65 – paragraph 1
1. Where the competent authority of the Member State in which a group member is resident for tax purposes or situated in the form of a permanent establishment disagrees with a decision of the principal tax authority made pursuant to Articles 49 or 56(2) or (4) or the second subparagraph of Article 56(5) may challenge that decision before the courts of the Member State of the principal tax authoritythrough the Dispute Settlement Mechanism, set out in paragraph 2 of this Article, within a period of three months.
Amendment 264 #
Proposal for a directive
Article 65 – paragraph 1 a (new)
Article 65 – paragraph 1 a (new)
1a. The Commission will consider different options for a proposal to establish a Dispute Settlement Mechanism for the purpose of this Directive.
Amendment 290 #
Proposal for a directive
Article 80 – paragraph 1 – subparagraph 1
Article 80 – paragraph 1 – subparagraph 1
Member States shall adopt and publish, by 31st December 2020the date that is stated in the first paragraph of Article 70 of Council Directive 2016/xx/EU at the latest, the laws, regulations and administrative provisions necessary to comply with this Directive. They shall forthwith communicate to the Commission the text of those provisions.
Amendment 296 #
Proposal for a directive
Article 80 – paragraph 1 – subparagraph 2
Article 80 – paragraph 1 – subparagraph 2
They shall apply those provisions from 1st January 2021the date that is stated in the second paragraph of Article 70 of Council Directive 2016/xx/EU.