6 Amendments of Aldo PATRICIELLO related to 2015/2010(INL)
Amendment 2 #
Draft opinion
Paragraph 1
Paragraph 1
1. Welcomes the recent initiatives of the Commission and encourages Member States to tackle further tax fraud, tax evasion and tax avoidance, promoting clear and fair tax rulings, combatting that aim to reduce aggressive tax planning and re-launching the Common Consolidated Corporate Tax Base scheme, stressingto a minimum, in order to avoid instances of double taxation or double non-taxation; stresses the need to make implementation of the Commission’s proposal for a directive on the Common Consolidated Corporate Tax Base scheme (CCCTB) binding and to include therein a general anti-abuse rule common to all Member States; stresses finally the importance to avoid any increase in administrative and bureaucratic burdens and cost of compliance;
Amendment 50 #
Motion for a resolution
Recital K
Recital K
K. whereas multinational companies’ use of aggressive tax planning practices conflicts with the principle of fair competition and corporate responsibility, embodied in communication COM (2011) 681 final;
Amendment 54 #
Draft opinion
Paragraph 4
Paragraph 4
4. Underlines the importance of guaranteeing personal data protection, confidentiality of information exchanged and freedom to conduct a business; encourages the identification of solutions that strike a balance between transparency and confidentiality, such as the establishment of a certified data collection, management and protection system;
Amendment 133 #
Motion for a resolution
Recital U – point i
Recital U – point i
(i) whereas a mandatory Union-wide Common Consolidated Corporate Tax Base (CCCTB) would be a major step towards solving those problems associated with aggressive tax planning within the Union, in order to avoid instances of double deductions or double non- taxation; whereas the ultimate goal should remain a full, mandatory CCCTB with possible exemptions for small- and medium-sized enterprises and companies with no cross-border activity; whereas until a full CCCTB is in place, the Commission is considering temporary measures to counteract profit shifting opportunities; whereas it is necessary to ensure that those measures, including the offsetting of cross- border losses, do not increase the risk of BEPS;
Amendment 215 #
Motion for a resolution
Paragraph 1
Paragraph 1
1. Requests the Commission to submit to Parliament by June 2016 one or more legislative proposals, following the detailed recommendations in the Annex hereto, calling, in particular, for the close monitoring of companies and countries which implement tax practices that distort competition;
Amendment 217 #
Motion for a resolution
Paragraph 2
Paragraph 2
2. Confirms that the recommendations respect the principle of subsidiarity and the fundamental rights of citizens pursuant to Article 5(3) of the Treaty on European Union (TFEU) and Protocol No 2 TFEU;