38 Amendments of Margarida MARQUES related to 2021/2010(INI)
Amendment 1 #
Motion for a resolution
Citation 1
Citation 1
— having regard to Articles 113, 115 and 1156 of the Treaty on the Functioning of the European Union (TFEU),
Amendment 3 #
Draft opinion
Paragraph 1
Paragraph 1
1. Welcomes the Interinstitutional Agreement on budgetary cooperation of 16 December 2020 (IIA) and recalls the legally binding commitment towardsbetween the European Parliament, the Council and the Commission on budgetary discipline on cooperation in budgetary matter and on sound financial management, as well as on new own resources, including a roadmap for the introduction of a basket of new own resources of 16 December 2020 (IIA) and recalls the legally binding commitment towards the presentation of a legislative proposal by the Commission by June 2021 and the introduction of an EU digital levy as an own resource by 1 January 2023;
Amendment 4 #
Draft opinion
Paragraph 1 a (new)
Paragraph 1 a (new)
1 a. Insists on the timely implementation of the roadmap towards the introduction of new own resources as agreed in the Interinstitutional Agreement in December 2020 and will not accept any delay by the Commission and Council;
Amendment 7 #
Draft opinion
Paragraph 2
Paragraph 2
2. Regrets that the OECD’s failure to find consensus on digital taxation by the end of 2020 as planned; has prolonged the under-taxation of the digital economy; on one side underlines the importance of the progress of the negotiations at the G20/OECD IF so to find a global consensus on digital taxation, on the other side insists that the EU should stand ready to roll out its own solutions for taxing the digital economy by the end of 2021, thus becoming a “standard setter” in this field, and guiding the OECD principles and discussion;
Amendment 14 #
Motion for a resolution
Citation 18 a (new)
Citation 18 a (new)
— having regard to the ongoing work of the United Nations Committee of Experts on International Cooperation in Tax Matters on Tax Consequences of the Digitalized Economy,
Amendment 15 #
Draft opinion
Paragraph 3
Paragraph 3
3. Stresses that the IIA binds the Council, Parliament and the Commission to irreversibly move forward with an EU digital levy that will enter the long-term EU budget as an own resource and a long- term stable source of income, while restoring the EU budget and alleviating the fiscal pressure on national treasuries and EU citizens; underlines that, irrespective of whether the ground rules will be determined at OECD or EU level, revenues generated by digital taxation in the Member States will become an own resource;
Amendment 17 #
Motion for a resolution
Recital A
Recital A
A. whereas current international corporate tax rules are based on principles which were developed in the early 20th century and are no longer suited to an increasingly globalised and digitalised economy, thus enabling several harmful tax practices that undermine public finances and fair competition;
Amendment 19 #
Draft opinion
Paragraph 3 a (new)
Paragraph 3 a (new)
3 a. Points out that the current tax rules no longer fit the modern global, digital, ecological and, societal demands in favour of fair taxation; underlines that the COVID 19 social and economic crisis boosts the digital transformation process, but reveals its losers and winners at the same time; in the current extremely difficult context, stresses that digital and digitalised multinational companies shall contribute to the social and economic recovery; therefore, underlines the need to reform and modernize the current tax system so to ensure a fair share to society from the digital economy and reinforce the sustainability of public finances in the long run;
Amendment 23 #
Motion for a resolution
Recital C
Recital C
C. whereas the BEPS Action Plan succeedmanaged into establishing a global consensus on many issues in order to fight tax evasion, aggressive tax planning and tax avoidance; whereas, however, there was no agreement on addressing the tax challenges arising from the digitalisation of the economy, which led to the adoption of the separate BEPS Action 1 – 2015 Final Report;
Amendment 24 #
Draft opinion
Paragraph 4
Paragraph 4
4. Reiterates that the EU digital levy will counter tax base erosion, ensure a level playing field and improve tax fairness by capturing mobile basesrestore tax fairness by capturing mobile bases, counter tax base erosion and avoidance, aggressive tax planning and ensure a level playing field, while improving the EU citizens trust in the system; considers that its revenues would be intricately linked to the open borders of the single market and the ‘digital Union’;
Amendment 29 #
Motion for a resolution
Recital E
Recital E
E. whereas the Commission put forward two proposals on the taxation of the digital economy in 2018, including a temporary short-term solution introducing a digital services tax (DST), and a long- term solution defining a significant digital presence (SDP) as a nexus for corporate taxation which should replace the DST; whereas Parliament supported these proposals, but they were not adopted in the Council because Member States could not reach the unanimous agreement needed in the realm of taxation at EU level;
Amendment 30 #
Motion for a resolution
Recital F
Recital F
F. whereas, in accordance with a mandate given by G20 Finance Ministers in March 2017 and following the adoption of a Programme of Work (PoW) in May 2019, the OECD/G20 Inclusive Framework on BEPS (IF), through its Task Force on the Digital Economy, has been working on a consensus-based global solution based on two pillars: Pillar One on the allocation of taxing rights through new profit allocation and nexus rules and Pillar Two on addressing the remaining BEPS issues and introducing measures to ensure a minimum effective level of tax;
Amendment 33 #
Draft opinion
Paragraph 5
Paragraph 5
5. Maintains that the EU digital levy will be part of a basket of new own resources whose proceeds will be at least sufficient to cover, through the long-term EU budget, the future repayment costs of(principal and interests) arising from the EU Recovery Instrument’s grants component, expected to be around EUR 15 billion per year on average and EUR 29.25 billion maximum per year from 2028 until 2058, while avoiding a reduction in expenditure for EU programmes, in compliance with the principle of universality of the EU budget; notes that the revenue is estimated to be in the range of several billion euros to several tens of billions of euros depending on, among other factors, the taxable revenues, the taxable entity, the place of taxation, the calculation and the rate of tax;
Amendment 38 #
Motion for a resolution
Recital I
Recital I
I. whereas adequate international tax laws are a key forto prevent tax evasion and tax avoidance practices, and to design a fair and efficient taxation system addressing inequality and ensuring certainty and stability, which are prerequisites for competitiveness, as well as for a level playing field between companies, especially for small and medium-sized enterprises;
Amendment 41 #
Motion for a resolution
Recital I a (new)
Recital I a (new)
I a. whereas the Interinstitutional Agreement on budgetary cooperation of 16 December 2020 (IIA) refers to a legally binding commitment towards the introduction of an EU digital levy as an own resource by 1 January 2023;
Amendment 42 #
Draft opinion
Paragraph 5 a (new)
Paragraph 5 a (new)
5 a. Recalls that any surplus from the repayment plan shall continue to serve the EU budget as general revenue;
Amendment 43 #
Draft opinion
Paragraph 5 b (new)
Paragraph 5 b (new)
Amendment 44 #
Motion for a resolution
Recital I b (new)
Recital I b (new)
I b. whereas the Council Conclusions of 27 November state that the European Council will ‘assess the situation regarding the work on the important issue of digital taxation’ in March 2021;
Amendment 46 #
Draft opinion
Paragraph 5 c (new)
Paragraph 5 c (new)
5 c. Reiterates that the introduction of a basket of new own resources, as provided for in the Roadmap towards the introduction of New Own Resources under the IIA, could facilitate a better focus of expenditure at Union level on priority areas and common public goods with high efficiency gains compared to national spending;
Amendment 47 #
Motion for a resolution
Recital I c (new)
Recital I c (new)
I c. whereas G20 Finance Ministers will meet on 7-8 April 2021 and 9-10 July 2021 and take stock of the negotiations of the Inclusive Framework on both Pillars of the international negotiations;
Amendment 50 #
Draft opinion
Paragraph 5 d (new)
Paragraph 5 d (new)
5 d. Reaffirms its position concerning the collecting costs, which should be set at 10% of their original rate and warns about any amount that works against the EU budget and the repayment of the EU’s debts;
Amendment 50 #
Motion for a resolution
Paragraph 1
Paragraph 1
1. Notes that the current international tax rules date back to the early 20th century, and that taxing rights are mainly based on the physical presence of companies; points out that digitalised companies as well as companies relying heavily on intangible assets can engage in significant business activities in a jurisdiction without physical presence there, and therefore taxes paid in one jurisdiction no longer reflect the value and profits created there; regrets that the traditional concept of permanent establishment fails to cover the new aspects of digital businesses, and underlines the need to define, which can lead to Base Erosion and Profit Shifting; in that context, calls for new and fairer allocation of taxing rights for large multinationals and the revision of the traditional concept of permanent establishment, and recalls the Parliament’s position on the C(C)CTB to create a virtual permanent establishment; stresses that users of online platforms and consumers of digital services cannot be shifted outside a jurisdiction in the same way as capital and labour, and should therefore be the basis for taken into account when definition ofng a new tax nexus in order to provideing an effective remedy against aggressive tax planning;
Amendment 53 #
Draft opinion
Paragraph 6
Paragraph 6
6. Urges the Commission to incorporate Parliament’s position when preparing the legislative proposal for an EU digital levy as an own resource and calls on the Council to swiftly adopt the proposal in line with the agreed roadmap.
Amendment 77 #
Motion for a resolution
Paragraph 3
Paragraph 3
3. Highlights the need to address the under-taxation of the digitalised economy, while ensuring a fair distribution of taxing rights among all countries where the value creation of multinational digital companies takes place;
Amendment 82 #
Motion for a resolution
Paragraph 4
Paragraph 4
4. Notes that, on average, digital business models face significantly lower effective tax rates than traditional business models which rely on physical presence; regrets that tax avoidance linked to aggressive tax planning is not only detrimental to the collection of public revenues but also puts businesses, especially SMEs, at a disadvantage, while creating barriers for new local entrant, which hampers public services and shifs the tax burden towards the average citizen, thus creating more inequalities, but also puts businesses, especially SMEs, at a disadvantage, while creating barriers for new local entrants; highlights that in the meantime, the demand for digitalised services has exploded due to the obligation to operate many tasks remotely in the COVID-19 context; therefore observes that providers of such digitalised services will be among the economic winners of the pandemic crisis;
Amendment 83 #
Motion for a resolution
Paragraph 4
Paragraph 4
4. Notes that on average digital business models face significantly lower effective tax rates than traditional business models which rely on physical presence; regrets that tax avoidance linked to aggressive tax planning is not only detrimental to the collection of public revenues but, which contributes to reducing income inequality and financing public services, and also puts businesses, especially SMEs, at a disadvantage, while creating barriers for new local entrants; highlights that in the meantime, the demand for digitalised services has exploded due to the obligation to operate many tasks remotely in the COVID-19 context; therefore observes that providers of such digitalised services will be among the economic winners of the pandemic crisis;
Amendment 98 #
Motion for a resolution
Paragraph 5
Paragraph 5
5. WCalls for an international agreement aiming for a fair and effective tax system; welcomes the efforts in the G20/OECD IF to reach a global consensus on a multilateral reform of the international tax system to address the challenges of the digitalised economy; acknowledges the progress of discussions on the proposals at technical level, despite the delays caused by the COVID-19 pandemic, and calls for a swift agreement by mid-2021; highlights the value of the G20/OECD IF for guaranteeing multilateral solutions and finding support at the global and EU level;
Amendment 131 #
Motion for a resolution
Paragraph 9
Paragraph 9
9. WelcomNotes the proposal of a dispute prevention and resolution mechanism but underlines that tax certainty is best achieved by establishing simple, clear and harmonised rules that prevent disputes in the first place; highlights that any dispute prevention and resolution mechanism should not put developing countries at a disadvantage;
Amendment 147 #
Motion for a resolution
Paragraph 10
Paragraph 10
10. Regrets that the failure of the G20/OECD IF to find a solution in October 2020 willhas prolonged the under-taxation of the digital economy; stresses that the COVID 19 pandemic has largely benefited digital businesses and accelerated the transition to a digitalised economy, thereby re-emphasising the need to reform the current tax system in order to ensure a fair contribution from the digitalised economy;
Amendment 153 #
Motion for a resolution
Paragraph 11
Paragraph 11
11. Insists therefore that, regardless of the progress of the negotiations at the G20/OECD IF, the EU should stand ready to roll out its own solutions for taxing the digitalised economy by the end of 2021; calls on the Commission to present proposals by June 2021, while anticipating their compatibility with the reform by the G20/OECD IF to be agreed on; stresses the need to create a level playing field for providers of traditional services and automated digitalised services and consumer facing businesses in the EU by ensuring that the latter are taxed at an adequatewhere they make profits and at a fair rate; invites the Commission to consider in particular introducing a temporary European Digital Services Tax as a necessary first step; calls for the EU to implement the future outcome of the international negotiations in a harmonised way and invites the Commission to issue any relevant Proposal to that effect;
Amendment 156 #
Motion for a resolution
Paragraph 11
Paragraph 11
11. Insists therefore that, regardless of the progress of the negotiations at the G20/OECD IF, the EU should stand ready to roll out its own solutions for taxing the digitalised economy by the end of 2021; calls on the Commission to present proposals by June 2021, while anticipating their compatibility with the reform by the G20/OECD IF to be agreed on; stresses the need to create a level playing field for providers of traditional services and digital services in the EU by ensuring that the latterautomated digitalised services and consumer facing businesses are taxed at an adequate and fair rate; invites the Commission to consider in particular introducing a temporary European Digital Services Tax as a necessary first step; calls for the EU to implement the future outcome of the international negotiations in a harmonised way and invites the Commission to issue any relevant Proposal to that effect;
Amendment 170 #
Motion for a resolution
Paragraph 12
Paragraph 12
12. Understands that some Member States consider the taxation of digital economy an urgent issue and have therefore introduced digital services taxes at national level; recalls that these national measures should be phased out once a multilateral solution is found; calls on Member States to refrain from introducing national solutions unilaterally, as they create a risk of fragmentation of the single market; recalls that although taxation is primarily a Member State competence, they must exercise it in coherence with the common principles of EU law in order to ensure coherence between national frameworks, thereby allowing for fair competition and avoiding a negative impact on the overall coherence of EU taxation principles; notes that the procedure laid down in Article 116 of the Treaty on the Functioning of the European Union, under which Parliament and the Council act in accordance with the ordinary legislative procedure, may be applied if lack of regulatory harmonisation leads to market distortion within the Union;
Amendment 178 #
Motion for a resolution
Paragraph 12
Paragraph 12
12. Understands that some Member States consider the taxation of large digital economybusinesses an urgent issue and have therefore introduced digital services taxes at national level; recalls that these national measures should be phased out once a multilateral solution is found; calls on Member States to refrain from introducing national solutionsfor a swift agreement and implementation of the international solution in order to prevent the introduction of further unilaterally solutions, as they create a risk of fragmentation of the single market; recalls minds that although taxation is primarily a Member State competence, they must exercise it in coherence with the common principles of EU law in order to ensure coherence between national frameworks, thereby allowing for fair competition and avoiding a negative impact on the overall coherence of EU taxation principles;
Amendment 183 #
Motion for a resolution
Paragraph 12
Paragraph 12
12. Understands that some Member States consider the taxation of large digital economybusinesses an urgent issue and have therefore introduced digital services taxes at national level; recalls that these national measures should be phased out once a multilateral solution is found; recalls on Member States to refrain fromthat introducing national solutions unilaterally, as they can create a risk of fragmentation of the single market; recallminds that although taxation is primarily a Member State competence, they must exercise it in coherence with the common principles of EU law in order to ensure coherence between national frameworks, thereby allowing for fair competition and avoiding a negative impact on the overall coherence of EU taxation principles;
Amendment 199 #
Motion for a resolution
Paragraph 13
Paragraph 13
13. Regrets that the Council did not agree on any of the Commission’s related proposals, i.e. the digital services tax, the significant digital presence or the CCTB and CCCTB; calls on the Member States to reconsider their position on these proposals or to integrate them into a potential future implementation of Pillar I, and to consider all options provided for by the Treaties if no unanimous agreement can be reached;
Amendment 207 #
Motion for a resolution
Paragraph 14
Paragraph 14
14. NotWelcomes the Commission inception impact assessment on a Digital Levy of 14 January 2021; notes that digitalisation can increase productivity and consumer welfare, but it is also of paramount importance to ensure that digital multinationals contribute their fair share to society, taking into account that the average annual revenue growth of top digital firms is 14 % compared to between 0.2 % and 3 % for other multinationals; calls on the Commission to carefully assess how the scope, definition and segmentation of digital activities, transactions, services or companies will be in line with international efforts to find a global solution;
Amendment 233 #
Motion for a resolution
Paragraph 16
Paragraph 16
16. Welcomes the conclusions of the European Council of 21 July 2021, which task the Commission with putting forward proposals for additional own resources including a digital levy; recalls that the collection of such additional own resources should be compatible with existing bilateral tax treaties and complementary to the ongoing international negotiations;
Amendment 234 #
Motion for a resolution
Paragraph 16
Paragraph 16
16. Welcomes the conclusions of the European Council of 21 July 2021, which task the Commission with putting forward proposals for additional own resources including a digital levyInterinstitutional Agreement on budgetary cooperation of 16 December 2020 (IIA) and recalls the legally binding commitment towards the introduction of an EU digital levy in the long-term EU budget as an own resource by 1 January 2023; underlines that revenues generated by digital taxation in the Member States will become an own resource;