Activities of Dariusz ROSATI related to 2018/2121(INI)
Plenary speeches (1)
Report on financial crimes, tax evasion and tax avoidance (A8-0170/2019 - Jeppe Kofod, Luděk Niedermayer) PL
Amendments (20)
Amendment 16 #
Motion for a resolution
Citation 14
Citation 14
— having regard to the Commission proposals pending for adoption, in particular on the CC(C)TB14 , the digital taxation package15 and public country-by- country reporting (CBCR)16 , as well as the Parliament's position on these documents, _________________ 14 Proposal of 25 October 2016 for a Council Directive on a Common Corporate Tax Base (CCTB), COM(2016)0685 (2016/0337(CNS)) and on a Common Consolidated Corporate Tax Base (CCCTB), COM(2016)0683 (2016/0336(CNS)). 15 The package consists of the ‘Time to establish a modern, fair and efficient taxation standard for the digital economy’ communication (COM(2018)0146), the proposal for a Council directive laying down rules relating to the corporate taxation of a significant digital presence (COM(2018)0147, 2018/0072(CNS)), the proposal for a Council directive on the common system of a digital services tax on revenues resulting from the provision of certain digital services (COM(2018)0148, 2018/0073 (CNS)) and the recommendation relating to the corporate taxation of a significant digital presence (C(2018) 1650). 16 Proposal of 12 April 2016 for a directive amending Directive 2013/34/EU as regards disclosure of income tax information by certain undertakings and branches, COM(2016)0198 (2016/0107(COD)).
Amendment 169 #
Motion for a resolution
Paragraph 16
Paragraph 16
16. Takes note of the statement made by the French Finance Minister at the TAX3 meeting of 23 October 2018 regarding the need to discuss the concept of minimum taxation; welcomnotes the readiness by France to include the debate on minimum taxation as one of the priorities of its G7 Presidency in 2019; considers that progress is needed on CCCTB to improve the functioning of the Single Market;
Amendment 191 #
Motion for a resolution
Paragraph 18
Paragraph 18
18. Acknowledges that the G20/OECD- led BEPS project was meant to tackle in a coordinated manner the causes and circumstances creating BEPS practices, by improving the coherence of tax rules across borders, reinforcing substance requirements and enhancing transparency and certainty; states, however, that the willingness and commitment to cooperate on the OECD BEPS Action Plan varies amongst countries and between particular actions;
Amendment 228 #
Motion for a resolution
Paragraph 24
Paragraph 24
24. Reiterates its call for a clear definition of permanent establishment and significant economic presence so that companies cannot artificially avoid having a taxable presence in a Member State in which they have economic activity;
Amendment 309 #
Motion for a resolution
Paragraph 34 a (new)
Paragraph 34 a (new)
34 a. Underlines that a lack of a common Union approach on addressing the taxation of the digital economy will lead Member States to adopt unilateral solutions, which will lead to regulatory uncertainty, fracturing of the single market and might become a burden for companies operating cross-border as well as tax authorities;
Amendment 317 #
Motion for a resolution
Paragraph 35
Paragraph 35
35. Welcomes the digital tax package adopted by the Commission on 21 March 2018; calls on the Council to swiftly adopt these proposals, taking into account Parliament’s opinion on them, as adopted on the 13th of December2018;
Amendment 327 #
Motion for a resolution
Paragraph 36
Paragraph 36
36. Understands that the so-called interim solution is not optimal; believes that it will help speed up the search for a better solution at global level, while levelling the playing field in local markets to some extent; ; calls on the EU Member States to discuss, adopt and implement the long-term solution concerning the taxation of the digital economy (on the significant digital presence) as soon as possible in order for the EU to be a trendsetter on the global level and to depart from the short-term solution; stresses that the long-term solution proposed by the Commission should serve as a basis for further work on the international level and the EU shall continue to work towards a consensus- based solution in the BEPS Inclusive Framework;
Amendment 396 #
Motion for a resolution
Paragraph 45
Paragraph 45
45. Stresses that the proposal for public CBCR was submitted to the co-legislators just after the Panama papers scandal on 12 April 2016, and that Parliament adopted its position on it on 4 July 2017; recalls that the latter called for an enlargement of the scope of reporting and protection of commercially sensitive information for EU companies both within and outside the EU Single Market, so that this directive does not undermine the competitiveness of EU enterprises; deplores the lack of progress and cooperation from the Council since 2016; urges for progress to be made in the Council so that it enters into negotiations with Parliament;
Amendment 447 #
Motion for a resolution
Paragraph 52
Paragraph 52
52. Notes that there is no single definition of shell or letterbox companies, i.e. companies registered in a jurisdiction for tax avoidance or tax evasion purposes only and without any significant economic presence;
Amendment 564 #
Motion for a resolution
Paragraph 77
Paragraph 77
77. Considers that one of the main issues allowing fraudulent behaviour in relation to VAT to occur is the ‘cash profit’ that a fraudster can make; calls, therefore, on the Commission to analyse the proposal made by experts54 to place cross-border transactional data on a blockchain, and to use secured digital currencies that can only be used for VAT payments (single purpose) instead of using fiat currency; _________________ 54 Ainsworth, R. T., Alwohabi, M., Cheetham, M. and Tirand, C.:’A VATCoin Solution to MTIC Fraud: Past Efforts, Present Technology, and the EU’s 2017 Proposal’, Boston University School of Law, Law and Economics Series Paper, No 18-08, 26 March 2018. See also: Ainsworth, R. T., Alwohabi, M. and Cheetham, M.: ‘VATCoin: Can a Crypto Tax Currency Prevent VAT Fraud?’, Tax Notes International, Vol 84, 14 November 2016.
Amendment 574 #
Motion for a resolution
Paragraph 80
Paragraph 80
80. Calls on the Commission to investigate seriously the possibilityies of new fraud risks in the definitive VAT system, notably the potentially missing supplier in cross-border transactions supplanting the missing customer type of carousel fraud;
Amendment 603 #
Motion for a resolution
Paragraph 84
Paragraph 84
84. Deplores the fact that some Member States have created opaque tax regimes allowing non-nationals to obtain income tax benefits, hereby undermining other Member States’ tax base and fostering harmful policies which discriminate against their own citizens;
Amendment 627 #
Motion for a resolution
Paragraph 87
Paragraph 87
87. Stresses that CBI and RBI schemes carry significant risks, including a devaluation of EU citizenship and the potential for corruption, money laundering and tax evasion; emphasizes that these schemes might serve as a possibility to escape EU sanctions, especially in the case of Russian citizens who were put on the sanctions list after the illegal annexation of Crimea and the aggression of Russia on Ukraine; reiterates its concern that citizenship or residence could be granted through these schemes without proper or indeed any customer due diligence (CDD) having been carried out; notes that several formal investigations into corruption and money laundering have been launched at national and EU level directly related to CBI and RBI schemes; underlines that, at the same time, the economic sustainability and viability of the investments provided through these schemes remain uncertain;
Amendment 780 #
Motion for a resolution
Paragraph 116 a (new)
Paragraph 116 a (new)
116 a. Underlines that various EU cases of money laundering, including the ING Bank, ABLV Bank, Danske Bank as well as Deutsche Bank were linked to Russian capital and/or citizens; calls for more effective scrutiny of all suspicious transaction reports; stresses in this context the need for more actions by the Commission and better cooperation amongst Member States in the control of capital coming from Russia;
Amendment 950 #
Motion for a resolution
Paragraph 148
Paragraph 148
148. RecognisesNotes with concern the effort made by some third countries to act decisively against BEPS; stresses, however, that such reforms should remain in line with existing WTO rules; considers the information gathered during the committee visit to Washington DC about the US tax reforms and their possible impact on international cooperation to be of particular importance; finds that some of the provisions of the US Tax Cuts and Jobs Act of 2017 would be incompatible with existing WTO rules according to some experts; welcomes the fact that the Commission is currently in the process of assessing the potential regulatory and commercial implications of, in particular, the BEAT, GILTI and FDII78 provisions of the new US tax reform; asks the Commission to inform Parliament of the results of the assessment; _________________ 78 Respectively ‘Base Erosion and Anti- Abuse Tax’ (BEAT), ‘Global Intangible Low Tax Income’ (GILTI) and ‘Foreign- Derived Intangible Income’ (FDII).
Amendment 1019 #
Motion for a resolution
Paragraph 158
Paragraph 158
158. Reiterates its call for the EU to have a leading role in the global fight against tax evasion, aggressive tax planning and money laundering, in particular through Commission initiatives in all related international forums; regrets, however, that while the EU adopts OECD BEPS proposals, some proposals going beyond the OECD recommendations but could serve as a basis for further fruitful work on the international level are stalled in the Council;
Amendment 1119 #
Motion for a resolution
Paragraph 174
Paragraph 174
174. Calls on the Commission to collect and release information on the number of tax disputes submitted and resolved, sorted by type of dispute per year and by countries involved, so as to monitor the mechanism and ensure that it is efficient and effective;
Amendment 1179 #
Motion for a resolution
Paragraph 182 a (new)
Paragraph 182 a (new)
182 a. Insists on making illegal all internal corporate rules on confidentiality that would restrict employees in reporting suspect cases of unlawful transactions to responsible public authorities;
Amendment 1220 #
Motion for a resolution
Paragraph 192 a (new)
Paragraph 192 a (new)
192 a. Regrets that despite repeated invitations the representatives of Council Presidency refused to appear before the TAX3 Committee to report on progress in implementing the recommendations of TAXE, TAX3 and PANA committees; emphasises that working contacts between the Council Presidency and special and inquiry committees of the European Parliament should be a standard practice;
Amendment 1263 #
Motion for a resolution
Paragraph 205
Paragraph 205
205. WelcomNotes the Commission’s intention to propose qualified majority voting for specific and pressing tax policy issues where vital legislative files and initiatives aimed at combating tax fraud, tax evasion, aggressive tax planning or financial crimes have been blocked in the Council to the detriment; underlines that according to the Treaty tax issues remain within exclusive competences of Member States;