[ParlTrack]

Pervenche BERÈS, Hugues BAYET, Paul TANG, Cătălin Sorin IVAN, Jeppe KOFOD, Peter SIMON

Proposal for a directive
Recital 3 a (new)

(3a) The European Commission, in its communication to the European Parliament and the Council of 21 September 2017 entitled "A fair and efficient tax system in the European Union for the Digital Single Market", believes that the CCCTB offers the basis to address the tax challenges posed by the digital economy.

2017/09/29
Committee: ECON

Luigi MORGANO, Pervenche BERÈS

Proposal for a directive
Recital 8

(8) Taxable revenues should be reduced by business expenses and certain other items. Deductible business expenses should normally include all costs relating to sales and expenses linked to the production, maintenance and securing of income. To support innovation in the economy and modernise the internal market, deductions should be provided for research and development costs, including super-deductions, and those should be fully expensed in the year incurred (with the exception of immovable property). Small starting companies without associated enterprises which are particularly innovative (a category which will in particular cover start-ups) should also be supported through enhanced super- deductions for research and development costs. In order to ensure legal certainty, there should also be a list of non-deductible expenses, which should nonetheless take into account the specificities of the business model of cooperative enterprises and cooperative consortia.

2017/09/29
Committee: ECON

Paul TANG, Pervenche BERÈS, Nessa CHILDERS, Emmanuel MAUREL, Neena GILL

Proposal for a directive
Recital 21 a (new)

(21a) Recalls that EU treasuries lose up to 5.4 billion euros in tax revenue so far from not being able to tax the two biggest digital multinationals. The reason lies in the fact that activities in countries where these enterprises do not have a physical presence cannot be ascertained by tax authorities. This is a real and urgent social injustice that should be tackled via this directive. This directive offers a way to ascertain the presence of a digital permanent establishment in a Member State. Furthermore, for a phasing in period of two years, this directive first applies to digital enterprises with a substantial size and activity within the EU.

2017/09/29
Committee: ECON

Paul TANG, Emmanuel MAUREL, Neena GILL, Nessa CHILDERS, Hugues BAYET, Peter SIMON, Pervenche BERÈS

Proposal for a directive
Article 5 – paragraph 2 a (new)

2a. If a taxpayer resident in one jurisdiction provides access to or offers a digital platform such as an electronic application, database, online marketplace, storage room or offers search engine or advertising services on a website or in an electronic application, this taxpayer shall be deemed to have a permanent establishment in a Member State other than the jurisdiction in which it is resident for tax purposes if the total amount of revenue of the taxpayer or associated enterprise due to remote transactions generated from aforementioned digital platforms in the non-resident jurisdiction exceeds EUR 5 000 000 per year. Furthermore, to determine a significant and sustained digital presence, the Commission shall be empowered to adopt delegated acts in accordance with Article 66 to lay down technical standards for the following digital factors: (a) the number of registered individual users per month that are domiciled in a Member State other than the jurisdiction in which it is resident for tax purposes who logged in or visited the taxpayer's digital platform; (b) the number of digital contracts concluded with customers or users that are domiciled in the non-resident jurisdiction in a taxable year; (c) the volume of digital content collected by the taxpayer in a taxable year. If on top of the revenue based factor, on or more of the three digital factors above as defined by the Commission are applicable for a taxpayer in the relevant Member State, the taxpayer shall be deemed to have a permanent establishment in that Member State. The tax payer shall be required to disclose the relevant information laid down in this article to the tax authorities.

2017/09/29
Committee: ECON

Udo BULLMANN, Pervenche BERÈS

Proposal for a directive
Article 11 a (new)

Article 11a Sustainability Allowance 1. Taxpayers to which the provisions of this directive are applicable shall have the right to request a sustainability allowance rewarding the taxpayer’s efforts to achieve greater efficiency regarding the use of energy and drinking water. 2. To this end, the allowance shall be proportional to the progress of the taxpayer in reducing the consumption of electricity, fossil fuels and drinking water in its economic activities. 3. The establishment of the amount of the allowance shall: (a) be established based on a computation of the difference, in percentage points, between the total amount of cumulated volumes of electricity, fossil fuels, and water consumed during a financial year and the total amount of the same cumulated volumes during the previous financial year. This computation is to be provided individually for each of the member states in which the taxpayer is resident for tax purposes. The amounts of the consumed volumes of electricity, fossil fuels, and drinking water shall correspond to the volumes stated in the original invoice of the suppliers with whom the taxpayer has contractually agreed the supply of these resources. (b) take account of changes of the volumes of consumed energy and natural resources stemming from variations in the economic activity of the taxpayer. To this end, the changes in the volumes of energy and water established in accordance with the first subparagraph shall be adjusted to the difference between the national apportionment shares established in accordance with the apportionment formula laid down in directive 2016/xxx/EU [Common Consolidated Corporate Tax Base] for the same period. That difference shall be stated in percentage points for each member state and be subtracted from, in case of a negative value of the difference, or added to, in case of a positive value of the difference, the changes of the volumes of consumed energy and natural resources as stated in percentage points for the same period and member state. (c) if the value defined in accordance with the first two subparagraphs is a positive value, be, for each Member State and the respective financial year, equal to 0.1% of the tax base for each full percentage point established in accordance with the first two subparagraphs. The total amount of the allowance shall not exceed EUR 20 000 000. 4. Taxpayers whose primary economic activity is the generation, processing, and provision of electricity, fossil fuels, and drinking water shall not have the right to benefit from the sustainability allowance. In cases where the generation, processing, and provision of electricity, fossil fuels, and drinking water is the primary economic activity of certain divisions of an undertaking, the taxpayer shall not have the right to request the consideration of these divisions in the establishment of its sustainability allowance.

2017/09/29
Committee: ECON

Luigi MORGANO, Pervenche BERÈS

Proposal for a directive
Article 12 – paragraph 1 – point c

(c) the transfer of retained earnings to a reserve that forms part of the equity of the company, except for the earnings retained to a reserve by cooperative enterprises and cooperative consortia, both during the current activity of the company and after its expiration, in accordance with national tax rules;

2017/09/29
Committee: ECON

Luigi MORGANO, Pervenche BERÈS

Proposal for a directive
Article 14 – paragraph 1 a (new)

1a. By way of an exception, the benefits granted by cooperative enterprises and cooperative consortia to their own members shall be treated as deductible expenses, in accordance with national tax rules.

2017/09/29
Committee: ECON

Paul TANG, Neena GILL, Emmanuel MAUREL, Nessa CHILDERS, Hugues BAYET, Peter SIMON, Pervenche BERÈS

Proposal for a directive
Article 45 a (new)

Article 45a Effective Tax Contribution As long as the threshold laid down in point (c) of Article 2(1) of this directive still is in place, Member States shall monitor and publish the effective tax contribution of SMEs and MNEs across the Member States, as to ensure a level playing field.

2017/09/29
Committee: ECON

Paul TANG, Neena GILL, Emmanuel MAUREL, Nessa CHILDERS, Hugues BAYET, Peter SIMON, Pervenche BERÈS

Proposal for a directive
Article 69 – paragraph 2 a (new)

The Commission shall monitor and publish its findings on the uniform implementation of this directive so as to avoid situations in which 28 competent authorities enforce 28 different regimes, and on the potential problems produced by differences in accounting regimes.

2017/09/29
Committee: ECON

Activities of Pervenche BERÈS related to 2016/0337(CNS)

Plenary speeches (1)

Amendments (9)

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