15 Amendments of Stéphanie YON-COURTIN related to 2020/2258(INI)
Amendment 2 #
Motion for a resolution
Citation 12 a (new)
Citation 12 a (new)
— having regard to the European Parliament’s position on the Commission’s proposals on the Common Corporate Tax Base (CCTB), the Common Consolidated Corporate Tax Base (CCCTB),
Amendment 3 #
Motion for a resolution
Citation 12 b (new)
Citation 12 b (new)
— having regard to the Commission communication of 18 May 2021 on Business taxation for the 21st century,
Amendment 65 #
Motion for a resolution
Paragraph 2
Paragraph 2
2. Notes the variety of EU instruments adopted to address HTP inside the Union, which include ATAD I and II, the Interest and Royalties Directive, the Parent Subsidiary Directive, the Directive on Administrative Cooperation in the Field of Taxation, and, in particular, DAC 3, 4 and 6 (on tax rulings, country-by-country reporting and mandatory disclosure rules for intermediaries), the various Commission recommendations to the Council, the CoC, and the Council recommendations in the framework of the European Semester dealing with aggressive tax planning; calls upon EU legislators to find a quick agreement on the public country-by-country (CbCR) reporting file;
Amendment 76 #
Motion for a resolution
Paragraph 3
Paragraph 3
3. Welcomes the internal and external dimension of the work conducted by the CoC Group on HTP; notes that the external dimension of HTP is mainly dealt with by the CoC Group with the application of the ‘Fair Taxation’ criterion; deplores the lack of coherence between the criteria on HTP applied to Member States and the tougher criteria, in particular on economic substance, applied to third-country jurisdictions in the listing process; notes that the influence of the Union to fight tax evasion and harmful tax practices worldwide depends on the example it sets at home;
Amendment 83 #
Motion for a resolution
Paragraph 4 a (new)
Paragraph 4 a (new)
4 a. Highlights the need to tax multinational corporations on the basis of a fair and effective formula for the allocation of taxing rights between countries; regrets in this regard that the Council did not agree on the CCTB and CCCTB proposals;
Amendment 99 #
Motion for a resolution
Paragraph 6
Paragraph 6
6. Welcomes the fact that the proposal put forward by the US Administration for ‘The Made in America Tax Plan’ could facilitate a deal on Pillar II by mid-2021; calls for the European Union to quickly implement an effective minimum tax rate as soon as an agreement is reached at the OECD;
Amendment 101 #
Motion for a resolution
Paragraph 6 a (new)
Paragraph 6 a (new)
Amendment 110 #
Motion for a resolution
Paragraph 7
Paragraph 7
7. Calls for the current scope of the CoC to be progressively updated in order to look into the general characteristics of a tax system to determine whether they have harmful effects; in this regard, calls upon the Council to follow-up on the July 2020 Commission Communication “Tax Good Governance in the EU and beyond” which advocates for a reform of the Code of Conduct to ensure fair taxation within the EU;
Amendment 115 #
Motion for a resolution
Paragraph 8
Paragraph 8
8. CallsHighlights the economic substance requirement already included in the EU list’s ‘Fair Taxation’ criterion; regrets however that this criteria remains too vague, calls therefore for the adoption of a more precise definition of ‘minimum level of economic substance’ to apply as a criteria of fair taxation for the Code of Conduct, preferably based on a formulaic approach, and which would evolve progressively as reported income increases, which could be used to assess whether a tax regime is potentially harmful; highlights the economic substance requirement already included in the EU list’s ‘Fair Taxation’ criterion;
Amendment 133 #
Motion for a resolution
Paragraph 10
Paragraph 10
10. NotWelcomes that the Commission recognises that a future minimum global taxation standard would have to be integrated into the EU actions on fair tax competition, and that if no consensus is found at global level on such a standard, it should nonetheless be included in the CoC29 to ensure that all businesses pay their fair amount of tax when they generate profits in the Single Market; calls on the Commission to already assess the legislative proposals that will be necessary to implement Pillar II at Union level, including a revision of ATAD and of the Interest and Royalties Directive, and the reform of the CoC and of the criteria in the EU listing of non-cooperative jurisdictions; _________________ 29 COM(2020)0313.
Amendment 147 #
Motion for a resolution
Paragraph 11
Paragraph 11
11. Insists that the future implementation of new EU tools against HTP should prioritise the recourse to legislative instruments and explore the provisions of the TFEU (including Article 116) allowing decision- making to be facilitatedmore efficient, such as qualified majority voting;
Amendment 166 #
Motion for a resolution
Paragraph 13
Paragraph 13
13. Welcomes the fact that the CoC has assessed 480 regimes since its creation, deeming around 13030 harmful31 ; recognises the positive effect of the Union’s work on HTP, which has led to a quasi-disappearance of preferential tax regimes within the Union; however, emphasizes the need to improve the Code’s effectiveness in light of recent tax scandals and challenges such as globalisation, digitalisation and the growing importance of intangible assets; _________________ 30Exchange of views of the Subcommittee on Tax Matters (FISC) with Lyudmila Petkova, Chair of the Code of Conduct Group, held on 19 April 2021. 31 https://data.consilium.europa.eu/doc/docu ment/ST-9639-2018-REV-4/en/pdf
Amendment 177 #
Motion for a resolution
Paragraph 14
Paragraph 14
14. HighlighRegrets the non-binding nature of the CoC; deplores the fact that Member States could maintain a harmful regime without facing any repercussions;
Amendment 183 #
Motion for a resolution
Paragraph 15
Paragraph 15
15. Calls for a revision of the criteria, the governance and the scope of the CoC through a legally binding instrument that should replace the current intergovernmental arrangements and allow for a transition to qualified majority voting; calls for the Commission to explore the right legal basis offered by the Treaties to make such a proposal possible as soon as possible; requires that Parliament be included in the process of designing and adopting new policies and criteria to combat HTP;
Amendment 219 #
Motion for a resolution
Paragraph 18
Paragraph 18
18. Requires that the Chair CoC Group appear at least once a year at a public hearing before Parliament;