Activities of Esther DE LANGE related to 2021/0430(CNS)
Shadow opinions (1)
OPINION on the proposal for a Council decision amending Decision (EU, Euratom) 2020/2053 on the system of own resources of the European Union
Amendments (5)
Amendment 7 #
Proposal for a decision
Recital 5
Recital 5
(5) To avoid an excessively regressive impact on contributions from the emissions trading, a maximum contribution should be established for eligible Member States until 2030. For the period from 2023 to 2027, Member States are eligible if the gross national income per capita, measured in purchasing power standard and calculated on the basis of Union figures for 2020 is below 90% of the EU average. For the period from 2028 to 2030, the gross national income per capita in 2025 should be used. The cap on the maximum contribution should be phased out progressively and established by comparing Member States’ shares in the total emission trading based own resource with the shares of those Member States in the Union gross national income. A minimum contribution should be established until 2030 for all Member States if their share of the total amount of ETS- based own resources is lower than 75% of their share in the Union gross national income.
Amendment 12 #
Proposal for a decision
Recital 7 a (new)
Recital 7 a (new)
(7 a) The successful implementation of the OECD/G20 IF Pillar 1 Agreement at international level is suffering delays and is not guaranteed. It is necessary for the Commission and the Member States to regularly reassess the situation and to urge to speed up the conclusion of an agreement. If appropriate, the Commission should submit a legislative proposal to introduce a digital levy in the absence of progress on the implementation of the OECD/G20 IF Pillar 1 Agreement. In any case, such a legislative proposal should be submitted in the absence of the ratification of a Multilateral Convention implementing the OECD/G20 IF Pillar 1 Agreement by a critical mass of countries by 31 December 2030. However, a global agreement is strongly preferred over unilateral European action.
Amendment 13 #
Proposal for a decision
Recital 8 a (new)
Recital 8 a (new)
(8 a) New own resources require unanimity and therefore, revenue for the Union budget on the basis of the Commission's proposals for the implementation of the OECD/G20 IF Pillar 1 Agreement is expected to be relatively modest (between EUR 2,5 billion and EUR 4 billion per year).
Amendment 16 #
Proposal for a decision
Article 1 – paragraph 1 – point 1 – point c
Article 1 – paragraph 1 – point 1 – point c
Decision (EU, Euratom) 2020/2053
Article 2 – paragraph 1 – point g
Article 2 – paragraph 1 – point g
(g) the application of a uniform call rate of 15% to the share of residual profit of multinational enterprises reallocated to Member States pursuant to [the Directive on implementation of the global agreement on re-allocation of taxing rights19 .]], provided that the OECD/G20 IF Pillar 1 Agreement has been successfully implemented by a critical mass of countries by 1 January 2030. _________________ 19 4[Directive (EU) XXX giving effect to the OECD/G20 IF Pillar 1 Agreement].
Amendment 18 #
Proposal for a decision
Article 1 – paragraph 1 – point 1 – point d
Article 1 – paragraph 1 – point 1 – point d
Decision (EU, Euratom) 2020/2053
Article 2 – paragraph 2a – subparagraph 1 – point b
Article 2 – paragraph 2a – subparagraph 1 – point b
(b) a Member State’s share in the total amount of revenue resulting from the application of paragraph 1, point (e), shall not be higher than 150%a set percentage of that Member State’s share in the Union gross national income for Member States with a gross national income per capita below 90% of the Union’s average, measured in purchasing power standard and calculated on the basis of the figures for 2020, for the period from 2023 to 2027, and on the basis of the figures for 2025, for the period from 2028 to 2030. That set percentage shall be 140 % for the period from 2023 to 2024; 150 % for the period from 2025 to 2026; 160 % for the period from 2027 to 2028 and 170 % for the period from 2029 to 2030.