9 Amendments of Rasmus ANDRESEN related to 2021/2010(INI)
Amendment 2 #
Draft opinion
Paragraph 1
Paragraph 1
1. Welcomes the Interinstitutional Agreement on budgetary cooperation on cooperation in budgetary matters and on sound financial management, as well as on new own resources, including a roadmap towards the introduction of new own resources of 16 December 2020 (IIA) and; recalls the European Commission’s legally binding commitment towards the introduction of an EU present a legal proposal concerning a digital levy as an new own resources by June 2021;stresses the Parliament, Council and European Commission’s legally binding commitment to introduce it at the latest by 1 January 2023;
Amendment 8 #
Draft opinion
Paragraph 2
Paragraph 2
2. Regrets the OECD’s failure to find consensus on digital taxation by the end of 2020 as planned; stresses that in the absence of a fair taxation in the digital economy at global level, the EU must lead the way and ensure that such a taxation is implemented at the EU level; recalls that on average, digital businesses face an effective tax rate of only 9.5%, compared to 23.2% for traditional business models1a; _________________ 1a Computations from the Impact Assessment of the European Commission, based on ZEW (2016, 2017) and ZEW et al.(2017).
Amendment 17 #
Draft opinion
Paragraph 3
Paragraph 3
3. Stresses that the IIA binds the Council, Parliament and the Commission to irreversibly move forward withcreate and implement an EU digital levy that will entirely enter the long-term EU budget as an own resource; underlines that, irrespective of whether the ground rules will be determined at OECD or EU level, revenues generated by digital taxation in the Member States will entirely become an own resource;
Amendment 23 #
Draft opinion
Paragraph 4
Paragraph 4
4. Reiterates that the EU digital levy will counter tax base erosion, ensure a level playing field and improve tax fairness by capturing mobile bases; considers that its revenues would be intricately linked to the open borders of the single market and the ‘digital UnStresses that the digital sector multinational enterprises do not currently pay the level of tax that they should owe, and that on average they pay less than non-digital companies, while both benefit from local non-economic factors (infrastructure, education level...); Reiterates that the EU digital levy will counter tax base erosion, ensure a level playing field, secure a fair contribution from a sector which benefited from theCovid-19 outbreak and ensure tax fairness by capturing mobile bases and putting an end to double non-taxation’;
Amendment 32 #
Draft opinion
Paragraph 5
Paragraph 5
5. Maintains that the EU digital levy will be part of a basket of new own resources whose proceeds will be sufficient to cover, at least, and through the long- term EU budget, the repayment costs of the EU Recovery Instrument’s grants component, expected to be around EUR 15 billion per year on average and EUR 29.25 billion maximum per year from 2028 until 2058, while avoiding a reduction in expenditure for EU programmes and possibly reduce the GNI-based contribution and/or allow for a bigger EU budget in the forthcoming Multiannual Financial Frameworks; notes that the revenue is estimated to be in the range of several billion euros to several tens of billions of euros depending on, among other factors, the taxable revenues, the taxable entity, the place of taxation, the calculation and the rate of tax; warns against to a narrow definition of the problems at stake and as a result designing targeted rules for certain businesses only;
Amendment 39 #
Draft opinion
Paragraph 5 a (new)
Paragraph 5 a (new)
5 a. Welcomes the OECD approach to go beyond the “arm’s length principle”, and towards a unitary enterprise principle by focusing on the global profits of multinational enterprises; expects this approach to be firmly stated and to set a minimum tax rate at 25% in order to match the effective tax rate for traditional businesses in EU Member states2b and to avoid a fiscal race to the bottom; _________________ 2b https://ec.europa.eu/taxation_customs/site s/taxation/files/communication_taxation_ digital_single_market_en.pdf
Amendment 44 #
Draft opinion
Paragraph 5 b (new)
Paragraph 5 b (new)
5 b. Recalls that digital businesses are among companies that registered excess profits during the COVID-19 pandemic compared with previous years; highlights that the EU need to recover from the COVID-19 crisis and repay the NGEU and the mobilisation of revenues from under-taxed sectors is therefore much needed;
Amendment 48 #
Draft opinion
Paragraph 5 c (new)
Paragraph 5 c (new)
5 c. Insist on the fact that introducing a EU-wide digital tax would help on fighting against tax avoidance and tax fraud and therefore protect the financial interest of the EU;
Amendment 49 #
Draft opinion
Paragraph 5 d (new)
Paragraph 5 d (new)
5 d. Firmly insists on the fact that introducing the digital tax should not in any way come at the detriment of the fulfilment of the objectives as set out in the IIA and the adoption of the other own resources included in it; believes that a harmonised minimum corporate tax system, through the introduction of the CCCTB, would benefit all businesses and especially SMEs by ensuring a level- playing field; calls for the introduction of the CCCTB even before the current envisaged date of 2026;