Activities of Olle SCHMIDT related to 2011/2271(INI)
Plenary speeches (1)
Annual tax report (short presentation)
Reports (1)
REPORT on the Annual Tax Report PDF (165 KB) DOC (110 KB)
Amendments (23)
Amendment 1 #
Motion for a resolution
Citation -1 (new)
Citation -1 (new)
- having regard to the Communication of the European Commission "Double taxation in the single market" (COM(2011)712, and to the Proposal (recast) for a Council Directive on interest and royalty payments (COM(2011)714,
Amendment 2 #
Motion for a resolution
Citation 12
Citation 12
– having regard to the Commission's Recommendation on Withholding Tax Relief Procedures (COM (2009)7924)84/EC)",
Amendment 27 #
Motion for a resolution
Subheading 1 a (new)
Subheading 1 a (new)
The economic and financial crisis impacts on EU tax systems
Amendment 30 #
Motion for a resolution
Paragraph -1 (new)
Paragraph -1 (new)
-1. Notes that improving the single market is the key factor for encouraging growth and job creation;
Amendment 45 #
Motion for a resolution
Paragraph 2 a (new)
Paragraph 2 a (new)
2a. Notes that the core function of the tax systems are to finance public services, such as child care, education, health care, police, public transports and infrastructure; Notes that taxes mainly are used for financing pensions and social security systems;
Amendment 54 #
Motion for a resolution
Paragraph 3
Paragraph 3
3. Notes that MS with high deficits will have to increase tax revenues through higher taxes, pursue expenditure reductions and increase public savings; Stresses that tax reforms should prioritise to close loopholes and broaden the tax base;
Amendment 72 #
Motion for a resolution
Paragraph 4 a (new)
Paragraph 4 a (new)
4a. Notes that Member States have different corporate tax bases which can in practice function as trade barriers to growth and employment;
Amendment 73 #
Motion for a resolution
Paragraph 4 b (new)
Paragraph 4 b (new)
4b. Supports the proposal from the Commission to introduce an EU-wide voluntary common consolidated corporate tax base, CCCTB, in the EU which would not involve harmonisation of tax rates and would not therefore interfere with tax competition;
Amendment 75 #
Motion for a resolution
Paragraph 4 c (new)
Paragraph 4 c (new)
4c. Stresses that the CCCTB would improve growth and lead to more jobs in Europe by reducing the administrative costs and reduce red tape for companies, particularly for small businesses operating in several EU countries;
Amendment 82 #
Motion for a resolution
Paragraph 5 a (new)
Paragraph 5 a (new)
5a. Whereas the current economic and financial crisis has led to significant raise of public debt in Europe. The reduction of huge public debt requires both expenditure restraint and tax increases;
Amendment 84 #
Motion for a resolution
Paragraph 5 b (new)
Paragraph 5 b (new)
5b. Points out that the Member states who suffered the worst decline in GDP growth were the ones who had to increase their taxes the most. In general, the Members states that were able to cut taxes were the ones who managed to avoid a negative growth less than 4 % of GDP[1]; [1] EC publication ‘Taxation Trends in the EU’ (2011 Edition).
Amendment 86 #
Motion for a resolution
Paragraph 5 c (new)
Paragraph 5 c (new)
5c. Calls upon the Member States to make their tax systems more growth-friendly by improving tax design and implementing shifts towards less distortionary taxes while safeguarding the social equity objective;
Amendment 88 #
Motion for a resolution
Paragraph 5 d (new)
Paragraph 5 d (new)
5d. Stresses the importance of avoiding increased taxes on income, corporate and capital gains, as they tend to be harmful to growth. The focus should instead be to rebalance the tax system towards taxing immobile tax bases, as for example property, and items with negative external effects such as carbon dioxide;
Amendment 90 #
Motion for a resolution
Paragraph 5 e (new)
Paragraph 5 e (new)
5e. Recognises that Member states were more focused to increase their expenditure than cut taxes in their approach to fight recession. However, some Member states made some tax cuts mainly on labour taxation;
Amendment 91 #
Motion for a resolution
Paragraph 5 f (new)
Paragraph 5 f (new)
5f. Calls upon Member States to reduce labour taxes in order to enable the Europe 2020 goal of an employment rate of 75 %[1]. Due to the fact that low employment numbers in several Member states seems to coincide with high taxation on labour; [1] EC publication ‘Taxation Trends in the EU’ (2011 Edition).
Amendment 92 #
Motion for a resolution
Paragraph 5 g (new)
Paragraph 5 g (new)
5g. Acknowledges that EU-27 in relation to countries like the U.S and Japan had a much higher overall tax-to-GDP ratio in 2009, 38,4 % compare to 24 % and 28,1 %[1]; [1] EC publication ‘Taxation Trends in the EU’ (2011 Edition).
Amendment 93 #
Motion for a resolution
Paragraph 5 h (new)
Paragraph 5 h (new)
5h. Concludes that a coordination of tax policies could be an important component of a fiscal consolidation strategy at EU level and improve the effectiveness of the Member States new tax policies;
Amendment 112 #
Motion for a resolution
Paragraph 15 a (new)
Paragraph 15 a (new)
15a. Calls on the Commission to reinforce the administrative cooperation among Members States in the field of double taxation, also by concentrating more projects and resources of the Fiscalis programme for the solutions of taxpayers concrete problems;
Amendment 118 #
Motion for a resolution
Paragraph 18
Paragraph 18
18. Welcomes the Commission's upcoming proposalunication of the Commission on "Double taxation in the single market" for an EU strategy and solutions to problems with cross-border double taxation;
Amendment 123 #
Motion for a resolution
Paragraph 21
Paragraph 21
21. AsksWelcomes the idea of the Commission to start a working group on double taxation problems; calls on the Commission to strengthen the EU working group on business taxation, the Joint Transfer Pricing Forum (JTPF);
Amendment 132 #
Motion for a resolution
Paragraph 26
Paragraph 26
26. Notes that the lack of tax transparency and the elimination of tax avoidance threaten government revenues and cost billions of euro;
Amendment 138 #
Motion for a resolution
Paragraph 27 a (new)
Paragraph 27 a (new)
27a. Calls upon the EU to give top priority combating the use of tax havens for illicit purposes;
Amendment 165 #
Motion for a resolution
Paragraph 31 a (new)
Paragraph 31 a (new)
31a. Concludes that a lack of cooperation and coordination between Member States' tax systems may result in unintended non- taxation and lead to tax avoidance, abuse and fraud;