14 Amendments of Olivier CHASTEL related to 2023/2058(INI)
Amendment 9 #
Motion for a resolution
Recital A
Recital A
A. whereas the economic recovery and the climate crisis increase the need to mobilise more resources and re-evaluate current taxation policies in the Member Statesto improve tax collection;
Amendment 21 #
Motion for a resolution
Recital B
Recital B
B. whereas some analysis show that rising corporate profits account for almost half of the increase in inflation in the EU over the past two years, as companies increased prices by more than the spiking costs of imported energy;
Amendment 27 #
Motion for a resolution
Recital C
Recital C
C. whereas the growing trend of cross- border teleworkers, including digital nomads, has created difficultinew challenges for the taxation of labour income;
Amendment 48 #
Motion for a resolution
Recital G
Recital G
G. whereas concerns have been raised about the potential double taxation of Ukrainian refugees who continue to perform their duties for their Ukrainian employer while working remotely from their host countries, and about the lack of a common EU approach onthere is a common understanding to find a solution for this matter;
Amendment 75 #
Motion for a resolution
Paragraph 1
Paragraph 1
1. Highlights that tax systems and fiscal capacities in the Member States are facing severe shockchallenges, an ageing population and challenges related to the green transition, the digital transformation of their labour markets and the existing tax gap9 , all of which emphasise the need for large public investments in order to achieve a sustainable economic recovery, mobilise private capital and attract entrepreneurship; _________________ 9 European Commission, ‘Tax policies in the European Union – 2020 survey’, Publications Office of the European Union, Luxembourg, 2020.
Amendment 79 #
Motion for a resolution
Paragraph 2
Paragraph 2
2. Notes with concern that the impacts of the COVID-19 pandemic, the subsequent energy-price shock and inflation are highly regressive, with the poorest households being hit the hardest; observes that effective tax rates rose significantly for families with children, particularly at lower income levels10 ; notes with concern that gender inequality worsened during the pandemic; and regrets that the recent crises have also significantly affected the EU SMEs; _________________ 10 OECD, ‘Double blow for workers as inflation drives real wages down and labour taxes up’, 25 April 2023.
Amendment 84 #
Motion for a resolution
Paragraph 3
Paragraph 3
3. Observes that COVID-19 financial aid in the form of tax deductions and tax credits helped many companies to overcome the negative consequences of the COVID-19 crisis, however, had a limited impact on those in the greatest need, such as the unemployed, students, pensioners, unreported workers and part- time workers;
Amendment 90 #
Motion for a resolution
Paragraph 4
Paragraph 4
4. Observes with concern that inflation has been partially driven by some companies increasing their profit margins, with, for example, Maersk’s annual pre-tax income soaring from USD 967 million in 2019 to USD 30.2 billion in 2022; and at the same time notes with concern that a number of the EU companies, namely SMEs, as well as households, have been suffering from high inflation;
Amendment 98 #
Motion for a resolution
Paragraph 5
Paragraph 5
5. Regrets the fact thatIs of the view that MNEs that realise excess profits in times of crisis and wealthy individuals who realise significant capital gains through speculation are often undertaxed; notes that a number of EU companies, namely SMEs, have had to cease their operation as a consequence of crisis;
Amendment 119 #
Motion for a resolution
Paragraph 8
Paragraph 8
8. Calls on the Member States to consider the ‘COVID-19 precedent’ for the taxation of cross-border workers as regards the tax treatment of Ukrainian refugees, which would entail disregarding the additional days spent in the host country for the calculation of the 183-day rule; recommends that the Member States’ national tax authorities offer tax guidance to refugees andin order to reduce administrative complications;
Amendment 139 #
Motion for a resolution
Paragraph 11
Paragraph 11
11. Calls on the Commission to assess the effectiveness of the temporary tax incentives, including VAT reductions, applied in Member States and their impact on the EU Single Market and competitiveness, and to take measures if deemed necessary;
Amendment 142 #
Motion for a resolution
Paragraph 11 a (new)
Paragraph 11 a (new)
11a. In times of crisis and in the light of current and future economic and climate challenges, the EU and its companies need a well-functioning tax system providing clarity and predictability. For this purpose, the future BEFIT proposal designing a new single EU corporate tax rulebook should be key in reducing administrative burdens, removing tax obstacles, limiting opportunities for tax evasion and creating a more business-friendly environment within the single market.
Amendment 150 #
Motion for a resolution
Paragraph 12 a (new)
Paragraph 12 a (new)
12a. Notes that in current challenging economic climate, the sustainable tax revenue is crucial; highlights the need to focus on reduction of tax frauds and evasion, especially in the area of indirect taxation; calls on the Member States to use the current tools more effectively or to introduce the new ones in order to eliminate fraudulent practices as much as possible;
Amendment 164 #
Motion for a resolution
Paragraph 13 a (new)
Paragraph 13 a (new)
13a. Takes the view that, as the recent crisis have clearly shown that not all companies or citizens are harmed in the same way, the targeted tax policy can deliver better results than a more general approach, and that tax measures taken by Member States should in future be targeted at those who really need them;