7 Amendments of Pervenche BERÈS related to 2018/0233(COD)
Amendment 37 #
Proposal for a regulation
Recital 1 a (new)
Recital 1 a (new)
(1a) The Fiscalis 2020 programme should enable their capacity to combat tax fraud, corruption, tax evasion and aggressive tax planning to be strengthened, including by means of technical assistance for human resources training and the development of administrative structures, this assistance should be provided in a transparent manner;
Amendment 41 #
Proposal for a regulation
Recital 3
Recital 3
(3) In providing a framework for actions which supports the single market, fosters Union competitiveness and protects the financial and economic interests of the Union and its Member States, the Programme should contribute to preventing and fighting tax fraud, tax evasion and, tax avoidance and double non-taxation; preventing and reducing unnecessary administrative burden for citizens and businesses in cross-border transactions; achieving the full potential of the single market and fostering Union competitiveness; and supporting a joint Union approach in international fora.
Amendment 46 #
Proposal for a regulation
Recital 7 a (new)
Recital 7 a (new)
(7a) With a view to facilitating the exchange of information and enabling the public to exercise the right of scrutiny, thus causing companies to be more socially responsible, while promoting a more informed debate on possible flaws in tax legislation, the European Union should adopt and apply country-by- country reporting that requires multinationals to declare, for each country, their number of full-time equivalent staff, net turnover, pre-tax income and the amount of income tax they pay.
Amendment 55 #
Proposal for a regulation
Recital 9 a (new)
Recital 9 a (new)
(9a) In view of the recent adoption of directives on the exchange of information between tax administrations (Council Directive 2014/107/EU; Council Directive 2015/2376/EU; Council Directive 2016/881/EU; Council Directive 2016/2258/EU; Council Directive 2018/822/EU) and the directives still under discussion on a Common Consolidated Corporate Tax Base (CCCTB), the programme will aim to train staff at tax administrations to ensure the effective implementation of these directives.
Amendment 58 #
Proposal for a regulation
Recital 12 a (new)
Recital 12 a (new)
(12a) The potential levying of a CO2 tax by means of fiscal or market-based instruments, as proposed by the high-level group on own resources in its report on the future financing of the EU, should be taken into account.
Amendment 68 #
Proposal for a regulation
Article 3 – paragraph 1
Article 3 – paragraph 1
1. The Programme has the general objective to support tax authorities and taxation to enhance the functioning of the single market, foster Union competitiveness and, protect the financial and economic interests of the Union and its Member States, improve the implementation of European directives on taxation and the exchange of information between tax administrations and improve tax collection.
Amendment 73 #
Proposal for a regulation
Article 3 – paragraph 2 b (new)
Article 3 – paragraph 2 b (new)
2b. The programme should help administrations to install secure software to facilitate the implementation of the various administrative cooperation directives (Council Directive 2014/107/EU – 'DAC 2'; Council Directive 2015/2376/EU – 'DAC 3'; Council Directive 2016/881/EU –'DAC 4'; Council Directive 2016/2258/EU – 'DAC 5'; Council Directive2018/822/EU – 'DAC 6') Tax administrations should also receive funding to ensure their staff are well trained in this regard.