5 Amendments of Manon AUBRY related to 2022/2142(INI)
Amendment 9 #
Draft opinion
Paragraph 1
Paragraph 1
1. Highlights that taxation is one of the few areas that remain subject to unanimity voting in Council; stresses that it has become increasingly evident over recent years that stronger coordination in the field of taxation is needed at EU and global levels in the light of tax scandals, economic developments and the new challenges created by digitalisation and globalisation; regrets, in this regard, Hungary’s misuse of its veto right to block the Council negotiations on the Commission proposal of 22 December 2021 for a Council directive on ensuring a global minimum level of taxation for multinational groups in the Union (COM(2021)0823);
Amendment 12 #
Draft opinion
Paragraph 1 a (new)
Paragraph 1 a (new)
1 a. Regrets, in this regard, that national vetoes have consistently hampered progress in many important areas of taxation, with proposals such as the Common Consolidated Corporate Tax Base (CCCTB), the revision of the Interest and Royalties Directive (IRD), the reform of the Code of Conduct on Business Taxation, the implementation of a Financial Transaction Tax, and, most recently, the Pillar II Directive; stresses that some key legislative proposals, such as the Pillar I Directive or the Business in Europe: Framework for Income Taxation (BEFIT) risk facing the same problem;
Amendment 16 #
Draft opinion
Paragraph 2
Paragraph 2
2. Regrets the fact that the current situation often leads to delays and a lack of progress in the harmonisation and coordination of tax rules across the Union and fight against tax evasion and tax avoidance, even though such harmonisation and coordination would benefit everyone; notes that some legislative proposals, such as the debt-equity bias reduction allowance (DEBRA) or the Business in Europe: Framework for Income Taxation (BEFIT), will be key to supporting the competitiveness of European companies;
Amendment 23 #
Draft opinion
Paragraph 2 a (new)
Paragraph 2 a (new)
Amendment 31 #
Draft opinion
Paragraph 3
Paragraph 3
3. Recalls that Article 48(7) of the Treaty on European Union provides for two general passerelle clauses that allow the decision-making procedures to be changed in order to adopt measures in Council through qualified majority voting (QMV) in areas that are currently subject to unanimity; regrets the fact that these passerelle clauses have never been used; recalls that activating the passerelle clauses would in any case require unanimity in the European Council and Parliament’s consent; stresses that the involvement of both national parliaments and the European Parliament to launch the passerelle clause promotes more accountability from the governments to their populations; furthermore, stresses the fact the decision to launch the passerelle clause is taken in the European Council, rather than in the Economic and Financial Affairs (ECOFIN) Council, leading to a better media coverage and public scrutiny of the position of each Member States;