12 Amendments of Roberts ZĪLE related to 2021/2074(INI)
Amendment 27 #
Motion for a resolution
Recital A a (new)
Recital A a (new)
A a. whereas Parliament fully respects the principle of national tax sovereignty;
Amendment 29 #
Motion for a resolution
Recital B
Recital B
B. whereas although tax policy largely remains a Member State responsibility, in order to achieve a better functioning Single market while respecting the Council unanimous acting in respect to the Special legislation procedure, the single market requires a minimum degree of coordination in setting tax policy1 ; _________________ 1 As laid down in Articles 110-118 TFEU.
Amendment 38 #
Motion for a resolution
Recital C
Recital C
C. whereas tax policy fragmentation creates various obstacles for companies and citizens in the single market, including legal uncertainty, red tape, the risk of double taxation and difficulties claiming tax refunds; whereas these obstacles discourage cross-border economic activity in the single market; whereas policy fragmentation also creates risks for digital administration in the field of taxation and tax authorities such as double non-taxation and arbitrage possibilities (such as tax planning);
Amendment 48 #
Motion for a resolution
Recital D a (new)
Recital D a (new)
D a. whereas tax competition particulary for Member States which have lower levels of accumulated wealth or quality of life is the main factor to contribute to strengthening their economic and social cohesion;
Amendment 64 #
Motion for a resolution
Recital F a (new)
Recital F a (new)
F a. whereas possible aggressive tax planning should be addressed in the countries’ Recovery and Resilience plans that have received country-specific recommendations on this issue;
Amendment 89 #
Motion for a resolution
Paragraph 4
Paragraph 4
Amendment 100 #
Motion for a resolution
Paragraph 5
Paragraph 5
5. Notes that many Member States as well as the EU have introduced dedicated regimes favouring SMEs such as special VAT rules in order to offset the higher effective tax rates and higher tax compliance costs for SMEs; stresses that such special treatment, if utilised extensively, while generally positive, could risk introducing further distortions and further increasing the overall complexity of the system; while stresses that tax competition is the main mechanism helping Member States to identify and close the loopholes and shortcomings responsible for tax evasion;
Amendment 106 #
Motion for a resolution
Paragraph 5 a (new)
Paragraph 5 a (new)
5 a. Stresses that an effective tax system with low average tax rates is less vulnerable to tax evasion and tax optimisation;
Amendment 129 #
Motion for a resolution
Paragraph 7 a (new)
Paragraph 7 a (new)
7 a. Highlights that in order to facilitate trade and increase legal certainty in the single market, the Commission, in close cooperation with Member States, should establish a Union VAT Web information portal for businesses;
Amendment 133 #
Motion for a resolution
Paragraph 7 b (new)
Paragraph 7 b (new)
7 b. Welcomes that major progress has been achieved on cooperation between the tax authorities of the Member States over the last decade; Supports further discussions among Member States in order to strengthen the administrative cooperation as major progress has already been achieved;
Amendment 142 #
Motion for a resolution
Paragraph 9
Paragraph 9
9. Notes that digitalisation and a heavy reliance on intangible assets that pose challenges to the current tax system warrant a high degree of policy coordination in establishing a level playing field and ensuring that digital companies are fairly contributing to the societies where they do business; deplores the fact that some Member States have pressed ahead with the introduction of national digital taxes despite ongoing negotiations at EU and OECD levels; stresses that these national measures should be phased out following the implementation of an effective international solution;
Amendment 172 #
Motion for a resolution
Paragraph 14
Paragraph 14
14. Highlights that tax incentives applied in fiscally responsible manner for private research and development (e.g. via tax credits, enhanced allowances or adjusted depreciation schedules) can help to lift an economy’s overall spending towards research and development, which often comes with positive externalities; is concerned, however, that certain types of tax incentives such as patent box / intellectual property box regimes do little to increase research and development spending and may actually distort the single market and social cohesion particularly if incentives for research and development become more centralised which leads to even greater distortion amongst Member States;