BETA

20 Amendments of Pedro MARQUES related to 2022/2172(INI)

Amendment 2 #
Draft opinion
Recital -A (new)
-A. whereas the legally binding Interinstitutional Agreement of 16 December 2020 foresees the implementation of a roadmap of new own resources, including a second basket of own resources to be proposed by June 2024;
2022/12/19
Committee: ECON
Amendment 4 #
Draft opinion
Recital A
A. whereas the first basket of new own resources is based on the future EU Emissions Trading System, the future Carbon Border Adjustment Mechanism and Pillar I ofon a share of revenue collected under Pillar I new set of rules designed by the Organisation for Economic Co-operation and Development (OECD) and to be finalized by the Inclusive Framework;
2022/12/19
Committee: ECON
Amendment 8 #
Draft opinion
Recital B
B. whereas thea second basket of new own resources is expected by the end of 2023; whereas the Interinstitutional Agreement of 16 December 2020 stipulates that the Commission could include a fFinancial tTransaction tTax and a financial contribution linked to the corporate sector or a new common corporate tax base in this second basket;
2022/12/19
Committee: ECON
Amendment 13 #
Draft opinion
Recital B a (new)
B a. whereas the revenue side of the Union budget must be aligned with central EU objectives and policies addressing the grand societal challenges the EU is facing; whereas the system of own resources in its current form contributes to a rather limited extent only to this objectives;
2022/12/19
Committee: ECON
Amendment 16 #
Draft opinion
Recital B b (new)
B b. whereas the need to repay Next Generation EU (NGEU) and mounting long-term challenges for the EU underline the need to reassess the EU system of own resources, by exploiting the full potential of genuine own resources to assure sustainable financing of the EU budget in the long-term;
2022/12/19
Committee: ECON
Amendment 17 #
Draft opinion
Recital B c (new)
B c. whereas new own resources will ensure the NGEU repayment plan’s sustainability and strengthen the EU’s credibility on the financial markets, thus securing the best possible borrowing terms for the Union;
2022/12/19
Committee: ECON
Amendment 18 #
Draft opinion
Recital B d (new)
B d. whereas innovative own resources promote important EU objectives and strategies, such as fair taxation, competitiveness, or stabilising financial markets;
2022/12/19
Committee: ECON
Amendment 19 #
Draft opinion
Recital B e (new)
B e. whereas tax evasion and tax avoidance result in an unacceptable loss of substantial revenue for Member States; whereas many forms of tax evasion and tax avoidance can be effectively combated at the European level;
2022/12/19
Committee: ECON
Amendment 21 #
Draft opinion
Paragraph -1 a (new)
-1 a. Underlines that own resources are a key enabler for the Union to implement its policy priorities; stresses that the introduction of new own resources would assure sustainable financing of the EU budget on a long-term basis in order to avoid new EU priorities being financed to the detriment of valuable EU programmes and policies, thus avoiding cuts to Union programmes in the future that would undermine the very purpose of long-term planning;
2022/12/19
Committee: ECON
Amendment 22 #
Draft opinion
Paragraph 1
1. NotWelcomes that, according to the roadmap in the Interinstitutional Agreement of the 16 December 2020, the Commission needs to put forward a proposal for the second basket of new own resources by June 2024;
2022/12/19
Committee: ECON
Amendment 36 #
Draft opinion
Paragraph 2
2. NotWorries that none of the new own resources from the first basket are yet in place;
2022/12/19
Committee: ECON
Amendment 44 #
Draft opinion
Paragraph 3
3. Is concerned that the first basket of own resources will not generate the revenues expected for several reasons; worries in particular that the expected resources from the Pillar I reform at global stage remains blocked; observes further that beyond the funding needed for NextGenerationEU, the Union may need additional resources to assist Ukraine financially and, to further mitigate the impact of Russia’s war against Ukraine on the Union and to finance the digital and green transitions;
2022/12/19
Committee: ECON
Amendment 45 #
Draft opinion
Paragraph 3 a (new)
3 a. Calls on the Commission to reassess the first basket of own resources by the end of 2023 and to start working on alternative resources, notably in view of guaranteeing the resources from the Pillar I reform; recalls the Parliament resolution on the proposal for a Council decision amending Decision 2020/2053 on the system of own resources of the European Union and its demand for a proposal for a digital levy or a similar measure, should there be no agreement at G20/OECD level by the end of 2023; considers that a Single Market levy or a new Digital Levy could be considered in that framework;1a _________________ 1a A Single Market Levy could be designed as a levy or a small percentage of turnover that applies to large companies and multinationals operating in the European Single Market and who benefit the most from the possibilities offered by it. Such a levy would not disincentivise companies to operate cross border as revenues generated would allow the EU to further invest in needed services and infrastructure that also remove existing barriers.
2022/12/19
Committee: ECON
Amendment 54 #
Draft opinion
Paragraph 5
5. Calls on the Commission to consider, for its second basket of own resources, an EU-wide tax on the financial sector; recalls that a financial transaction tax based on its 2011 model, which should yield around EUR 41.5 billion per year; billion per year; draws attention to the growing repurchase of corporate stock (share buyback) in the EU; notes that the US Inflation Reduction Act foresees a tax equal to 1 percent of the fair market value of any stock of the corporation which is repurchased by such corporation during the taxable year and that it is expected to generate $79bn in ten years; calls on the Commission to assess the feasibility of a similar excise duty for the EU;1a _________________ 1a An excise duty on the repurchase of share, a practice called share buyback, would allow the EU to decentivise this growing practice that rewards shareholders while generating new resources. Returning value to shareholders can be done through a dividend payment or by repurchase the shareholder’s stock/shares. By increasing the cost of share buybacks, the objective is to ensure that firms invest their surplus in economic activities, rather than returning this value to shareholders. Before the pandemic, the repurchase of shares represented 32% of amounts distributed to shareholders, while it represented 68% in the US. This phenomenon is growing inside the EU.
2022/12/19
Committee: ECON
Amendment 69 #
Draft opinion
Paragraph 6
6. Calls on the Commission to come forward with an own resource linked to eitherthe corporate sector and in particular either a share of revenues determined by the upcoming ‘Business in Europe: Framework for Income Taxation’ proposal or a share of revenues generated by to the proposal for a minimum tax directive1 implementing the OECD-led global tax deal, most in particular Pillar II; _________________ 1 Commission proposal for a Council directive on ensuring a global minimum level of taxation for multinational groups in the Union (COM(2021)0823).
2022/12/19
Committee: ECON
Amendment 70 #
Draft opinion
Paragraph 6 a (new)
6 a. Considers that the system of withholding taxes among Member States has remained largely fragmented in terms of rates and relief procedures, creating loopholes and legal uncertainty; notes further that the current system is abused to shift profits and facilitate aggressive tax planning; calls on the Commission to consider an EU wide minimum withholding tax for passive income such as dividend, interest and royalties at the EU border 1a; proposes that a share of the revenues generated feeds into the EU own resources; 2a _________________ 1a European Parliament resolution of 6 July 2016 on tax rulings and other measures similar in nature or effect (TAXE 2), para. 26 2a The Parent Subsidiaries directive as well as the Interest and Royalties directive enacted the absence of tax on passive income for intra EU operations. While this was done to facilitate cross border economic activities, it has led to harmful tax competition in between EU countries. Indeed, multinationals can exploit loopholes and search for Member States with the lowest or even zero tax rates on outgoing passive income with the EU external border. To restore a level playing field and raise the revenues that are due, a withholding tax on passive income - such as dividend, interest and royalties - should be levied at the external border of the EU.
2022/12/19
Committee: ECON
Amendment 71 #
Draft opinion
Paragraph 6 a (new)
6 a. Notes that income from capital is often less taxed than income from labour in most Member States; notes that the variety of tax rates on capital gains has led to a fragmentation on the Single Market and created opportunity for aggressive tax planning strategies; considers that coordination of capital gains taxation would allow for more tax neutral investments decisions; calls on the Commission to assess the feasibility of a minimum capital gain tax at EU level as well as its potential for becoming an EU own resource;
2022/12/19
Committee: ECON
Amendment 72 #
Draft opinion
Paragraph 6 a (new)
6 a. Stresses that, if the negotiations regarding BEFIT are not concluded in a reasonable timeframe, the Commission should consider other sources of revenue from large corporations that operate in the single market; highlights, in this regard, the possibility of implementing a single market levy;
2022/12/19
Committee: ECON
Amendment 81 #
Draft opinion
Paragraph 8
8. Suggests that the Commission and Member States come up with new own resources with similar design features as for to the non-recycled plastic contribution with the aim to fight inequality in the Union, to enhance the circular economy, and help to catalyse the implementation of the Green Deal. , as well as ensure a socially fair and just green and digital transition;
2022/12/19
Committee: ECON
Amendment 82 #
Draft opinion
Paragraph 8 a (new)
8 a. Calls on the Commission to come forward urgently with a new own resource linked to the measures recently introduced to redistribute the energy sector's surplus, namely the solidarity levy for the fossil fuel sector and the cap on market revenues for electricity generators and intermediaries that use inframarginal technologies; proposes that this new own resource consists of a share of the revenues generated by these levies; recommends that the proceeds of this new own resource are used to finance relief and income support measures for households across the Union;
2022/12/19
Committee: ECON