4 Amendments of Victor NEGRESCU related to 2021/2010(INI)
Amendment 10 #
Draft opinion
Paragraph 2
Paragraph 2
2. Regrets the OECD’s failure to find consensus on digital taxation by the end of 2020 as planned; reiterates the importance of a global consensus on digital taxation that will enable us to have a consistent global approach towards tax fairness;
Amendment 18 #
Draft opinion
Paragraph 3
Paragraph 3
3. Stresses that the IIA binds the Council, Parliament and the Commission to irreversibly move forward with an EU digital levy that will enter the long-term EU budget as an own resource; underlines that, irrespective of whether the ground rules will be determined at OECD or EU level, revenues generated by digital taxation in the Member States willshould become an own resource;
Amendment 21 #
Draft opinion
Paragraph 4
Paragraph 4
4. Reiterates that the EU digital levy will counter tax base erosion, ensure a level playing field and improve tax fairness by capturing mobile bases; considers that its revenues would be intricately linked to the open borders of the single market and the ‘digital Union’; underlines that any digital taxation should not lead to any inequalities between and within Member States; calls for a transparent and participatory process in the design of the EU digital levy; reiterates that any EU digital levy should not affect digital innovation, research on digital aspects, NGO’s and SME’s;
Amendment 31 #
Draft opinion
Paragraph 5
Paragraph 5
5. Maintains that the EU digital levy will be part of a basket of new own resources whose proceeds will be sufficient to cover, through the long-term EU budget, the repayment costs of the EU Recovery Instrument’s grants component, expected to be around EUR 15 billion per year on average and EUR 29.25 billion maximum per year from 2028 until 2058, while avoiding a reduction in expenditure for EU programmes; if other financial mechanisms will be used to cover the costs of the EU Recovery Instrument’s grants component, then the EU digital levy revenues should be used to finance European projects in the field of health and education; notes that the revenue is estimated to be in the range of several billion euros to several tens of billions of euros depending on, among other factors, the taxable revenues, the taxable entity, the place of taxation, the calculation and the rate of tax; calls for a transparent methodology on the digital taxation and the introduction of a special balancing instrument for the countries and regions that are the most impacted by the EU digital levy; calls for the creation of a special financial mechanism focussed on digital economy within the European Globalization Adjustment Fund designed to support the countries and the regions that are the most impacted by the EU digital levy;