[ParlTrack]

Draft opinion
Paragraph 1

Points out that in overall terms the total cost of tax evasion and tax avoidance in the EU is higher than the total of all health care budgets in the Union, and that if tax evasion and tax avoidance could be stopped all EU deficits could be paid off in just 8.8 years*2; 1 Closing the European Tax Gap, A report for Group of the Progressive Alliance of Socialists & Democrats in the European Parliament by Richard Murphy FCA, Director, Tax Research UK. 2 Closing the European Tax Gap, A report for Group of the Progressive Alliance of Socialists & Democrats in the European Parliament by Richard Murphy FCA, Director, Tax Research UK.Or. en

2013/03/26
Committee: CONT

Bart STAES

Draft opinion
Paragraph 2

2. Notes that the definition of tax havens is no longer up-to-date and that (semi-)legal ways of avoiding or reducing tax liabilities are becoming more and more common in the Member States: for instance, transfers by ‘postbox companies’ in and through the Netherlands are estimated to amount to EUR 8000 billion a year alone, but this notwithstanding the fact that the Netherlands Parliament recently adopted a resolution1 condemning the qualification of the Netherlands as a tax haven;

2013/03/26
Committee: CONT

Bart STAES

Draft opinion
Paragraph 3

3. Stresses that massive tax evasion and tax avoidance by larger companies has a devastating effect on the taxpaying discipline of smaller companies and even individuals, since it makes tax evasion and tax avoidance appear to be the accepted norm;.

2013/03/26
Committee: CONT

Bart STAES

Draft opinion
Paragraph 9 a (new)

1 The Court of Auditors found in its Special Report No 13/2011 that the application of customs procedure 421 alone accounted in 2009 for extrapolated losses of approximately EUR 2 200 million1 with regard to the seven Member States which were audited, representing 29 % of the VAT theoretically applicable on the taxable amount of all the imports effected under customs procedure 42 in 2009 in those seven EU Member States; 9a. Agrees with the findings of the OECD in its report "Addressing base erosion and profit shifting"1 on the need to re- interpret the concept of permanent establishment as the primary basis for taxation; considers that, as a general principle, taxation should take place where the economic activities generating income took place ("origin of wealth" principle);

2013/03/26
Committee: CONT

Bart STAES

Draft opinion
Paragraph 10 a (new)

10a. Supports the call by the OECD and the G20 for a global and comprehensive action plan based on an in-depth analysis of the identified practices of base erosion and profit shifting with a view to provide concrete solutions to realign international standards with the current global business environment;

2013/03/26
Committee: CONT

Bart STAES

Draft opinion
Paragraph 12 a (new)

12a. Calls on the Commission to specifically address the problem of hybrid mismatches between different tax systems in the Member States;

2013/03/26
Committee: CONT

Bart STAES

Draft opinion
Paragraph 12 b (new)

~~1 Communication from the Commission to the European Parliament, the Council, the European Economic and Social Committee and the Committee of the Regions: A Digital Agenda for Europe (COM(2010)245)~~ 12b. Urges Member States to refrain from concluding bilateral tax agreements with third countries and encourages the Commission to continue its efforts to conclude tax agreements between the EU as a whole and third countries; also requests the Commission to examine whether existing bilateral tax agreements between Member States and third countries promote tax avoidance by companies from other Member States and to submit proposals, including the revision of any such agreements, to address this issue;

2013/03/26
Committee: CONT

Bart STAES

Draft opinion
Paragraph 12 c (new)

12c. Suggests, in the meantime, that, before a bilateral tax agreement is signed or finally concluded, the text should be submitted to the Commission, which will a formulate a public and motivated opinion within one month;

2013/03/26
Committee: CONT

Bart STAES

Draft opinion
Paragraph 12 d (new)

12d. Reiterates the importance of country- by-country reporting by companies engaged in cross-border activities and emphasises that this also holds for financial institutions;

2013/03/26
Committee: CONT

Bart STAES

Draft opinion
Paragraph 12 e (new)

12e. Encourages the Commission and the Council to discuss how the approximation of legislation concerning the corporate tax base can be further developed, inter alia with a view to addressing tax avoidance and to regularly inform the European Parliament about these discussions and their conclusions;

2013/03/26
Committee: CONT

Bart STAES

Draft opinion
Paragraph 12 f (new)

12f. Calls on the Commission to submit proposals barring companies from European tenders and from European subsidies if they have been found guilty of tax evasion;

2013/03/26
Committee: CONT

11 Amendments of Bart STAES related to 2012/0000(INI)

ParlTrack - 2011-2024