Activities of Zuzana ROITHOVÁ related to 2011/0058(CNS)
Plenary speeches (1)
Common consolidated corporate tax base (debate)
Amendments (13)
Amendment 20 #
Proposal for a directive
Recital 1
Recital 1
(1) Companies which seek to do business across frontiers within the Union encounter serious obstacles and market distortions owing to the existence of 27 diverse corporate tax systems. These obstacles and distortions impede the proper functioning of the internal market. They create disincentives for investment in the Union and run counter to the priorities set in the Communication adopted by the Commission on 3 March 2010 entitled Europe 2020 – A strategy for smart, sustainable and inclusive growth. They also conflict wiFurther integration of the the requirements ofax base is needed in order to enhance a highly competitive social market economy in the EU.
Amendment 24 #
Proposal for a directive
Recital 5
Recital 5
(5) Since differences in rates of taxation do not give rise to the same obstacles, the system (the Common Consolidated Corporate Tax Base (CCCTB)) need not affect the discretion of Member States regarding their national rate(s) of company taxation. The Member States therefore also retain the power to adopt certain incentives for businesses in the sphere of taxes.
Amendment 27 #
Proposal for a directive
Recital 5 a (new)
Recital 5 a (new)
Amendment 28 #
Proposal for a directive
Recital 6 a (new)
Recital 6 a (new)
(6a) Functioning of the CCCTB, according to this Directive, should result in a tax revenue-neutral impact on the Member States.
Amendment 29 #
Proposal for a directive
Recital 6 b (new)
Recital 6 b (new)
(6b) In so far as the use of the CCCTB would affect the tax revenue of regional or local authorities, Member States will be free to take measures to remedy this in accordance with their constitutional systems and in a manner compatible with this Directive.
Amendment 33 #
Proposal for a directive
Recital 20
Recital 20
(20) The system should include an effective general anti-abuse rule, supplemented by measures designed to curb specific types of abusive practices. These measures should include limitations on the deductibility of interest paid to associated enterprises resident for tax purposes in a low-tax country outside the Union which does not exchange information with the Member State of the payer based on an agreement comparable to Council Directive 2011/16/EU concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation and taxation of insurance premiums12 and rules on controlled foreign companies. Member States should not be prevented from introducing and coordinating additional measures among each other in order to reduce the negative effects of low-tax countries outside the Union, which do not exchange necessary tax information.
Amendment 39 #
Proposal for a directive
Recital 26 a (new)
Recital 26 a (new)
(26a) The analysis on the basis of the review clause should also include an examination of the optional character of the CCCTB and considerations of practicality for SMEs.
Amendment 60 #
Proposal for a directive
Article 6 a (new)
Article 6 a (new)
Article 6a Possibility of opting out for Member States Member States may choose not to apply the provisions of this Directive.
Amendment 87 #
Proposal for a directive
Article 80 – paragraph 1
Article 80 – paragraph 1
Artificial transactions carried out mainly for the sole purpose of avoiding taxation shall be ignored for the purposes of calculating the tax base.
Amendment 102 #
Proposal for a directive
Article 133
Article 133
The Commission shall, five years after the entry into force of this Directive, review its application and report to the European Parliament and Council on the operation of this Directive. The report shall in particular include an analysis of the impact of the mechanism set up in Chapter XVI of this Directive on the distribution of the tax bases between the Member Statesan extension (including the opt-out possibility) or limitation of the scope of this Directive as well as a recall of its provisions. The report shall also include an investigation of the use of this Directive by, and its practicality for, SMEs. The Commission shall, eight years after the entry into force of this Directive, carry out an impact assessment of the desirability of using the provisions concerning the consolidated tax base provided in Chapters IX to XII and XVI of this Directive on the economies of all Member States, especially concerning the neutral impact on the public budgets. The Commission shall report to the European Parliament and Council on the impact assessment. If the impact assessment analysis reveals significant losses of tax revenues in more Member States, the Commission shall propose the postponement of applicability of the consolidated tax base provided in Chapters IX to XII and XVI of this Directive until these negative impacts cease.
Amendment 105 #
Proposal for a directive
Article 133 a (new)
Article 133 a (new)
Article 133a Pilot projects and visibility studies in the Member States By ...*, the Member States shall carry out pilot projects in order to test the real impact of the provisions of this Directive on the tax payers and tax authorities. They shall report the results of these pilot projects to the Commission, which will publish them in a uniform format and inform accordingly the European Parliament and Council. By ...**, the Member States shall carry out visibility studies in order to assess the real impact of the provisions concerning the consolidated tax base provided in Chapters IX to XII and XVI of this Directive on the public budgets. They shall report the results of these visibility studies to the Commission, which will publish them in a uniform format and inform accordingly the European Parliament and Council. _____________ * OJ: please insert the date: two years after the entry into force of this Directive. ** OJ: please insert the date: seven years after the entry into force of this Directive
Amendment 106 #
Proposal for a directive
Article 134 – paragraph 1 – subparagraph 1
Article 134 – paragraph 1 – subparagraph 1
Member States shall adopt and publish, by [date] at the latest three years after the entry into force of this Directive and in the case of Chapters IX to XII and XVI, eight years after the entry into force of this Directive, the laws, regulations and administrative provisions necessary to comply with this Directive. They shall forthwith communicate to the Commission the text of those provisions and a correlation table between those provisions and this Directive.
Amendment 107 #
Proposal for a directive
Article 134 – paragraph 1 – subparagraph 2
Article 134 – paragraph 1 – subparagraph 2
They shall apply those provisions from […]at the latest five years after the entry into force of this Directive, with the exception of the provisions of Chapters IX to XII and XVI, which shall apply ten years after the entry into force of this Directive.