Activities of Andżelika Anna MOŻDŻANOWSKA related to 2022/2146(INI)
Shadow reports (1)
REPORT on further reform of corporate taxation rules
Amendments (19)
Amendment 23 #
Motion for a resolution
Recital A
Recital A
A. whereas Member States are free to decide on their own economic policies, in particular their own tax policies within the boundaries of, as guaranteed by the EU Treaties; whereas, although tax policy largely remains a responsibility of the Member States, the single market requires coordination in setting tax policy in order to further single market integrationit is necessary for the integration of the Single Market that those policies are coordinated among the Member States and at EU level;
Amendment 35 #
Motion for a resolution
Recital B
Recital B
B. whereas, owing to crises unforeseen by European decision-makers, such as the COVID-19 pandemic or the Russian aggression in Ukraine and to the high cost of the European Green Deal, European companies are battling strong headwinds as a result of the current adverse economic and social situations;
Amendment 70 #
Motion for a resolution
Recital F
Recital F
F. whereas tax policy fragmentation, complexity and inadequate digitalisation creates various obstacles for citizens and companies in the single market, particularly small and medium-sized enterprises (SMEs); whereas these obstacles discourage cross-border economic activity and can distort the single market; whereas overcoming these obstacles requires multilateral cooperation between Member States and the urgent implementation by Member States of digital solutions that simplify and reduce the cost of tax compliance for businesses;
Amendment 107 #
Motion for a resolution
Paragraph 1
Paragraph 1
1. Recalls that EU Member States cooperating on corporate taxation is not a goal in itself, but rather a tool to complete, improve and further develop the single market; points out that such cooperation requires mutual trust and good faith on the part of all Member States; recalls that the harmful and unfair tax practices implemented by some Member States have contributed to a deficit in mutual trust and a search for top-down solutions;
Amendment 115 #
Motion for a resolution
Paragraph 2
Paragraph 2
2. Welcomes the European Council conclusions of 23 March 2023 calling for the general regulatory environment to be simplified and for the administrative burden to be reduced, and the Commission communication of 16 March 2023 underlining that the EU tax framework is key in supporting growth and private investment, in particular by removing tax barriers to cross-border investment; stresses the need to adopt solutions at EU level that are well-designed, compatible with existing systems in the Member States and do not impose additional burdens on businesses, in particular SMEs;
Amendment 121 #
3. Underlines that it is paramount to fight aggressive profit shifting, and that this requires a firm, consistent and solidarity-based approach from all EU Member States, in particular towards large corporations, while promoting fiscal fairness, transparency and certainty, and while keeping taxes at levels that support sustainable economic growth, the EU's fiscal attractiveness and the competitiveness of the European economy;
Amendment 130 #
Motion for a resolution
Paragraph 4
Paragraph 4
4. Takes note of the numerous tax directives since 2011 that have led to fairer, simpler and more effective corporate taxation in the EU, and to a high number of tax compliance obligations on companies within the EU21; stresses the need to introduce only such solutions at EU level that do not impose additional costs and administrative burdens on businesses, in particular SMEs; _________________ 21 See notably the Anti-Tax Avoidance Directives (ATAD I and ATAD II), the amendments of the Directive on administrative cooperation in the field of taxation (DAC 1 to DAC 7), the revision of the Parent Subsidiary Directive, the EU Dispute Settlement Directive, the Public Country-by-Country Reporting Directive, or the Pillar Two Directive.
Amendment 138 #
Motion for a resolution
Paragraph 5
Paragraph 5
5. Deplores the fact that the Member States have implemented and applied tax directives in a divergent manner, undermining the proper functioning of the single market and leading to misalignment in tax bases, more red tape and higher compliance costs; calls in this regard on the Commission to make consistent, fair and clear recommendations on the application of the directives to individual Member States, as well as on their effective enforcement;
Amendment 149 #
Motion for a resolution
Paragraph 6
Paragraph 6
6. Notes that the estimated tax compliance costs for large multinational enterprises (MNEs) amount to about 2 % of taxes paid, while for SMEs the estimate is about 30 % of taxes paid; recalls that European companies, in particular SMEs, are the main enhancers of economic growth and job creation; calls in this regard for any new legislation at EU level to prioritise the interests of SMEs, with a view to lowering the costs that they bear and reducing their obligations under tax legislation;
Amendment 161 #
Motion for a resolution
Paragraph 7
Paragraph 7
7. Calls on the Commission to present an overall evaluation of actions taken on corporate taxation since 2011 and to immediately ease the burden on businesses by invoking a regulatory moratorium and delaying those tax acts that would unnecessarily increase costs for businesses already under strain; calls on the Commission to carry out competitiveness checks for new legislative tax proposals, as requested by the European Council for all new proposals on 22 March 2023; calls on the Commission also to take into account, in new legislative proposals on taxation, the need to ensure that they are compatible with solutions already introduced in individual Member States which contribute to reducing the burden on businesses; calls for the adoption of realistic timetables for the implementation of tax legislation in the future;
Amendment 168 #
Motion for a resolution
Paragraph 8
Paragraph 8
8. Welcomes the proposal of the Conference on the Future of Europe of 9 May 2022 for a competitiveness check to analyse the impact, among other things, of new tax legislation on companies and their business environments; awaits impatiently the implementation of the announcement by Commission President Ursula von der Leyen of 19 October 2022 introducing a standard competitiveness check in EU regulation; points out that maintaining the competitiveness of the EU economy should now be a top priority when developing new tax legislation;
Amendment 174 #
Motion for a resolution
Paragraph 9
Paragraph 9
9. Takes note of the renewed debate on tax incentives following the US Inflation Reduction Act; calls on the Commission to allow for experimentation with tax credits; insists, nevertheless, that all decisions should be taken in a coordinated manner to preserve the functioning of the single market; draws attention to the risk that the internal market will undergo fragmentation due to excessive state aid targeted at specific sectors of the economy and the disparities in Member States' ability to use state aid, which poses a challenge for competition policy;
Amendment 183 #
Motion for a resolution
Paragraph 11
Paragraph 11
11. Calls on the Member States, in the light of high inflation rates, to use the additional revenues based on higher energy prices directly to relieve the burden on companies, especially SMErelieve the burden on companies, especially SMEs, for instance through temporary tax breaks to compensate for the increase in energy costs;
Amendment 198 #
Motion for a resolution
Paragraph 12
Paragraph 12
12. Takes note of the two-pillar solution reached at the OECD/G20 Inclusive Framework on the allocation of taxing rights and the application of a minimum effective tax rate of 15 % on the global profits of MNEs; points out that tax avoidance by multinationals is one of the biggest problems facing Member States' tax policies, adversely affecting their revenues, the fairness of the tax system and the competitiveness of the European economy;
Amendment 204 #
Motion for a resolution
Paragraph 13
Paragraph 13
13. Observes that, in addition to coping with a volatile business environment and an increasing number of EU tax directives, companies are focusing their financial and human resources on applying the Pillar Two rules; calls on the Commission to give companies breathing space andCalls on the Commission, when planning its legislative work and the implementation of the BEFIT rules, to ensure that a realistic timetable is in place to allow businesses enough time to prepare for the possible new BEFITnew rules;
Amendment 226 #
Motion for a resolution
Paragraph 14
Paragraph 14
14. Calls on the Commission to guidecoordinate cooperation between all the Member States towards a simplified tax system to reduce the administrative burden for companies, especially SMEs; acknowledges that simplifying refund procedures, deductions and litigation are other solutions to reduce the administrative burden, especially for SMEs; calls on the Commission to respect and take into account in its planned legislative initiatives the solutions (including digital solutions) already implemented and in operation in the individual Member States to reduce administrative burdens on businesses;
Amendment 236 #
Motion for a resolution
Paragraph 15
Paragraph 15
15. Recalls that simplifying the complexity of the legal framework for corporate tax systems helps to attract foreign direct investment and reduces the risk of companies relocating to non-EU countries; draws attention to the need for the EU to remain fiscally competitive and to meet the challenges posed by innovative solutions being adopted outside the EU, most notably in the US;
Amendment 269 #
Motion for a resolution
Paragraph 20
Paragraph 20
20. Takes note of the Commission proposal of 11 May 2022 addressing the debt-equity bias; deplores the Council decision of 6 December 2022 to suspend the examination of the proposal; calls on the Council to relaunch negotiations on this proposal;
Amendment 286 #
Motion for a resolution
Paragraph 21
Paragraph 21
21. Highlights that tax incentives applied in a fiscally responsible manner for private research and development (e.g. via tax credits, enhanced allowances or adjusted depreciation schedules) can help to lift an economy’s overall spending towards research and development, which often comes with positive externalities; recalls that corporate spending on research and development was equal to 1.5 % of EU GDP in 2020, compared to 2.6 % in the US and Japan, according to the European Investment Bank’s 2022/2023 investment report; calls on the Commission to present an assessment of tax incentives for private research and development; underlines the crucial importance of research for the development of technologies relevant to the new economy and the green transition;