2 Written explanations of Ian HUDGHTON

. – The Special Committee on taxation has done important work over the past few months, and their report reflects that work. The very nature of tax evasion in the modern age means that efforts to combat financial crime must be made internationally, and the EU clearly has an important role in that fight. Unfortunately, as is often the case in these matters, the report also strays into areas which are not, and should not be, within the competence of the EU. I consider that taxation should remain primarily a competence of the Member States and that public support for the Union is unlikely to be strengthened by handing tax powers to the European Institutions. I look forward to Scotland becoming an independent member of the EU, and I look forward to us making our fair contribution to its finances – through taxes raised under the authority of the Scottish Parliament. Accordingly, I could NOT vote in favour of this report.

The current draft Directive fails to strike the necessary balance between the interests of creative industries and the public. There is also a distinct risk that without further refinement, the Directive would close down many digital platforms to new and emerging artists who have not yet licensed their work professionally.The right of creators to be properly compensated for their work is undeniable. SNP MEPs have always supported that right. We must also seek to protect the public right to freedom of expression. To date, we do not have the necessary legal framework that balances these two principles.We must approach complex legislation like this with caution and that is why SNP MEPs supported a series of constructive amendments, designed to improve upon the 1st reading position of the European Parliament, in preparation for the next stage, the all-important trilogue negotiation process between Parliament, the Member States and the Commission.Unfortunately, the most important of these amendments were not adopted and I therefore voted against the whole amended text in the final vote. This is far from the end of the legislative process. The trilogue negotiations will commence soon, and I hope that a more balanced outcome will result.