7 Amendments of Olivier CHASTEL related to 2021/2010(INI)
Amendment 65 #
Motion for a resolution
Paragraph 2
Paragraph 2
2. Regrets the shortcomings of the international tax system, which is unfit for properly addressing the challenges of globalisation and digitalisation; calls for an international agreement aiming for a fair and effective tax system; stresses that the European Union and its Member States should take the lead in responding to those shortcomings;
Amendment 97 #
Motion for a resolution
Paragraph 5
Paragraph 5
5. Welcomes the efforts in the G20/OECD IF to reach a global consensus on a multilateral reform of the international tax system to address the challenges of the digitalised economy; regrets, however, the missed deadline fixed on the end of the year 2020 to reach an agreement; acknowledges the progress of discussions on the proposals at technical level, despite the delays caused by the COVID-19 pandemic, and calls for a swift agreement by mid-2021; highlights the value of the G20/OECD IF for guaranteeing multilateral solutions and finding support at the global and EU level;
Amendment 125 #
Motion for a resolution
Paragraph 8
Paragraph 8
8. Calls on the Commission and the Council to intensify the dialogue with the new US administration on digital tax policy with the aim of finding a common approach in the framework of the G20/OECD IF negotiations before June 2021; calls on the Council to oppose the ‘safe harbour’ clause, proposed by the US administration, which risks undermining the reform efforts; welcomes the recent declaration of the new US Secretary of the Treasury Janet Yellen to re-engage actively in OECD negotiations with the view to achieve an agreement;
Amendment 155 #
Motion for a resolution
Paragraph 11
Paragraph 11
11. Insists therefore that, regardless of the progress of the negotiations at the G20/OECD IF, the EU should stand ready to roll out its own solutions for taxing the digital economy by the end of 2021; calls on the Commission to present proposals by June 2021, while anticipating their compatibility with the reform by the G20/OECD IF to be agreed onrespect the interinstitutional agreement on budgetary matters of 16 December 2020 by presenting its proposals for a digital levy by June 2021, while anticipating their compatibility with the reform by the G20/OECD IF if there is an agreement on it; calls upon the Council to adopt such proposals as quickly as possible with a view to its introduction by 1 January 2023 at the latest; stresses the need to create a level playing field for providers of traditional services and digital services in the EU by ensuring that the latter are taxed at an adequate rate; invites the Commission to consider in particular introducing a European Digital Services Tax as a necessary first step;
Amendment 182 #
Motion for a resolution
Paragraph 12
Paragraph 12
12. UnderstandWelcomes that some Member States consider the taxation of digital economy an urgent issue and that some have therefore introduced digital services taxes at national level; recalls that these national measures should be phased out once a multilateral solution is found; calls on Member States to refrain from introducing national solutions unilaterally, as they create a risk of fragmentation of the single market; recalls that although taxation is primarily a Member State competence, they must exercise it in coherence with the common principles of EU law in order to ensure coherence between national frameworks, thereby allowing for fair competition and avoiding a negative impact on the overall coherence of EU taxation principlesrecognizes that while creating a risk of fragmentation of the single market, these national measures also generate a positive pressure on international negotiations ; recalls that although taxation is primarily a Member State competence, they must exercise it in coherence between national frameworks, thereby allowing for fair competition; underlines that the multiplication of national measures makes a coordinated European solution all the more pressing;
Amendment 201 #
Motion for a resolution
Paragraph 13
Paragraph 13
13. Regrets that the Council did not agree on any of the Commission’s related proposals, i.e. the digital services tax, the significant digital presence or the CCTB and CCCTB; calls onurges the Member States to reconsider their position on these proposals, and to consider all options provided for by the Treaties if no unanimous agreement can be reached;
Amendment 218 #
Motion for a resolution
Paragraph 15
Paragraph 15
15. Calls for a stronger role for Parliament in legislative procedures in the area of taxation; takes note ofcalls on the Commission to explore the possibility offered by the Treaties of avoiding a legal base requiring unanimity in the Council; recalls in this respect the Commission’s proposed roadmap to qualified majority voting in its communication entitled ‘Toward a more efficient and democratic decision-making in EU tax policy’;