8 Amendments of Emmanouil FRAGKOS related to 2020/2259(INI)
Amendment 31 #
Motion for a resolution
Recital B
Recital B
B. whereas the economic recovery, the lockdown of our economies and the climate crisis have increased the need to mobilise more resources and re-evaluate the current taxation policies;
Amendment 39 #
Motion for a resolution
Recital C
Recital C
C. whereas tax morale is generally higher in countries that tax more heavily and their governments are transparent and public sectors are efficient, like in the Nordic countries, which is evidence for the willingness of citizens to pay tax in return for effective public services9 ; _________________ 9 https://www.oecd- ilibrary.org/sites/0533eea9- en/index.html?itemId=/content/component/ 0533eea9-en
Amendment 63 #
Motion for a resolution
Recital E
Recital E
E. whereas small and medium-sized enterprises (SMEs) are particularly affected by the complexities of the tax system and, tax compliance and unsuccessfully implemented lockdowns, disproportionately so compared to multinational enterprises (MNEs);
Amendment 97 #
Motion for a resolution
Paragraph 2
Paragraph 2
2. Highlights that current tax systems, and the fiscal capacities of Member States, are already facing and will increasingly face severe shocks, such as the need for large public investments to sustain the economic recovery and the green transition, the ageing of our societilack of policies encountering low birth-rates and the consequent reduction in the working- age population, the digital transformation of our labour markets, increased tax competition and the existing tax gap10 ; _________________ 10European Commission, ‘Tax policies in the European Union’ survey, 2020, https://ec.europa.eu/taxation_customs/busi ness/company-tax/tax-good- governance/european-semester/tax- policies-european-union-survey_en
Amendment 98 #
Motion for a resolution
Paragraph 2
Paragraph 2
2. Highlights that current tax systems, and the fiscal capacities of Member States, are already facing and will increasingly face severe shocks, such as the need for large public investments and leverage private capital to sustain the economic recovery and the green transition, the ageing of our societies and the consequent reduction in the working- age population, the digital transformation of our labour markets, increased tax competition and the existing tax gap10 ; _________________ 10European Commission, ‘Tax policies in the European Union’ survey, 2020, https://ec.europa.eu/taxation_customs/busi ness/company-tax/tax-good- governance/european-semester/tax- policies-european-union-survey_en
Amendment 194 #
Motion for a resolution
Paragraph 12
Paragraph 12
12. Calls on Member States to revise tax expenditure in all tax areas; calls on Member States to perform annual, detailed and public cost-benefit analyses of each tax provision; calls on the Member States to submit an annual Report to the Commission on the extent that the digital transition has led to the reduction public sector costs and the simplification of the procedures for citizens and businesses;
Amendment 231 #
Motion for a resolution
Paragraph 16
Paragraph 16
16. Welcomes the Commission’s soon- to-be-published revision of the Energy Taxation Directive17 ; calls on Member States to agree to closereassess their tax exemptions for aviation and maritime fuels, increasaiming not to lose these business to third countries, reconsider the minimum rates and restore the level playing field; calls on the Commission to launch a proposal for a progressive European kerosene tax; _________________ 17 OJ L 283, 31.10.2003, p. 51.
Amendment 252 #
Motion for a resolution
Paragraph 18
Paragraph 18
18. Recalls on the Commission and the Member States to carry out regular gender impact assessments of fiscal policies from a gender equality perspectiveographic, social inequalities and a gender equality perspective, intra-state and on the EU level;