18 Amendments of Antolín SÁNCHEZ PRESEDO related to 2013/0000(INI)
Amendment 3 #
Motion for a resolution
Citation 8
Citation 8
– having regard to the Council resolution of 1 December 1997 on a code of conduct for business taxation and to the Report of the Code of Conduct on Business Taxation Group to the Council of 4 December 2012,
Amendment 5 #
Motion for a resolution
Citation 9 a (new)
Citation 9 a (new)
– having Regard to the ECOFIN Conclusions and ECOFIN Report to the European Council on Tax issues of 22 June 2012,
Amendment 7 #
Motion for a resolution
Citation 9 b (new)
Citation 9 b (new)
– having regard to the Communiqué following the Meeting of Finance Ministers and Central Bank Governors of the G-20 which took place in Moscow on the 15 and 16 February 2013,
Amendment 8 #
Motion for a resolution
Citation 9 c (new)
Citation 9 c (new)
– having regard to its resolution of 10 February 2010 on Promoting Good Governance in tax matters,
Amendment 19 #
Motion for a resolution
Recital B a (new)
Recital B a (new)
Ba. whereas an important part of fiscal sustainability is securing our revenue basis;
Amendment 23 #
Motion for a resolution
Recital C
Recital C
C. whereas tax fraud and tax evasion constitute an illegal activity of evading tax liabilities, while, on the other hand, tax avoidance is the legal but improper utilisation of the tax regime to reduce or avoid tax liabilities; whereas in practice this has shifted the tax burden onto workers and low-income households and forced damaging cutbacks in public services;
Amendment 34 #
Motion for a resolution
Recital D a (new)
Recital D a (new)
Da. whereas in practice this has shifted the tax burden onto workers and low- income households and forced damaging cutbacks in public services;
Amendment 36 #
Motion for a resolution
Recital D b (new)
Recital D b (new)
Db. whereas aggressive tax planning can take multiple forms and consists in taking advantage of the technicalities of a tax system or of mismatches between two or more tax systems for the purpose of reducing tax liability;
Amendment 37 #
Motion for a resolution
Recital D c (new)
Recital D c (new)
Dc. whereas multinational companies to make use of such practices conflicts with the principle of fair competition and corporate responsibility;
Amendment 38 #
Motion for a resolution
Recital D d (new)
Recital D d (new)
Dd. whereas the response of some taxpayers to the steps taken by Member States to remedy the lack of transparency has been to route business or transactions through another jurisdiction with a lower level of transparency;
Amendment 52 #
Motion for a resolution
Paragraph 1 a (new)
Paragraph 1 a (new)
1a. Welcomes the determination expressed by the G20 Finance ministers to address base erosion and profit shifting;
Amendment 56 #
Motion for a resolution
Paragraph 2 a (new)
Paragraph 2 a (new)
2a. Deplores that the Member States haven't yet managed to reach an agreement on key legislative proposals such as the 2008 proposal to amend the Council Directive 2003/487EC on taxation of savings income in the form of interest payments or the 2011 Proposal for a Council Directive on a Common Consolidated Corporate Tax Base;
Amendment 60 #
Motion for a resolution
Paragraph 2 b (new)
Paragraph 2 b (new)
2b. Regrets the lack of substantial progress to the date in the area of taxation in the framework of the commitments of the Euro Plus Pact;
Amendment 67 #
Motion for a resolution
Paragraph 4
Paragraph 4
4. Emphasises that the EU should lead the discussions and should assist non-EU countries in subscribing to the EU principles of transparency, automatic exchange of information and abolition of harmful tax measures;
Amendment 88 #
Motion for a resolution
Paragraph 7 a (new)
Paragraph 7 a (new)
7a. Reiterates its call to revise current international accounting standards with the aim of increasing transparency; calls in this regard for a requirement for the disclosure in companies' annual accounts, on a country-by-country basis, of accounting information relating to tax havens;
Amendment 114 #
Motion for a resolution
Paragraph 11 a (new)
Paragraph 11 a (new)
11a. Asks the Commission to study the possibility of introducing European taxation on cross-border business models and electronic commerce;
Amendment 160 #
Motion for a resolution
Paragraph 18 a (new)
Paragraph 18 a (new)
18a. supports the efforts of IOSCO to introduce Legal Entity Identifiers as a step towards ensuring traceability and transparency of financial transaction, key to facilitate the fight against tax fraud;
Amendment 227 #
Motion for a resolution
Paragraph 31 a (new)
Paragraph 31 a (new)
31a. Urges the EU to examine a range of options for sanctions and incentives to promote good tax governance such as a special levy on all movements to or from non-cooperative jurisdictions, the non- recognition, within the EU, of the legal status of companies set up in non- cooperative jurisdictions and the prohibition for EU financial institutions to establish or maintain subsidiaries and branches in non-cooperative jurisdictions;