12 Amendments of Philippe LAMBERTS related to 2011/2271(INI)
Amendment 24 #
Motion for a resolution
Recital D a (new)
Recital D a (new)
Da. whereas existing environmental taxation is insufficient to ensure the internationalisation of externalities, in particular with regards to pollution, loss of biodiversity and CO2 emissions;
Amendment 29 #
Motion for a resolution
Paragraph -1 (new)
Paragraph -1 (new)
-1. Recalls that taxation serves to Finance public services such as education, healthcare, public transports and infrastructures, etc. Protect public goods, by incentivizing for example the production and consumption of environmentally-friendly products; Bring down social inequalities, by ensuring a more equal distribution of income and wealth across the board;
Amendment 33 #
Motion for a resolution
Paragraph 1
Paragraph 1
1. Notes that taxnation is still a matter for national sovereignty and that the different structures of the Member States' (MS) tax systems should therefore be respected; notes that Treaty changes would be necessaryal tax sovereignty within the internal market is a fiction, and to restore political control over taxation would require Treaty changes in order for decision-making on tax policies to be transferred from the national to the EU level;
Amendment 38 #
Motion for a resolution
Paragraph 2
Paragraph 2
2. Notes a lack of coordination of tax policies in the EU that can lead to significant costs and administrative burdens for citizens and businesses operating cross-border within the EU;, while at the same time giving advantages to larger corporations pursing regulatory arbitrage to minimise taxes to unacceptable low effective rates.
Amendment 60 #
Motion for a resolution
Paragraph 3
Paragraph 3
3. Notes that MS with high deficits will have to increase tax revenues through higher taxes, pursuemore efficient expenditure reductions, and increase public savings;
Amendment 78 #
Motion for a resolution
Paragraph 5
Paragraph 5
5. Calls on the MS to swiftly adopt existing and the Commission to put forward additional proposals on corporate taxation, savings taxation, FTT, green and consumption taxation, good governance and double taxation;
Amendment 144 #
Motion for a resolution
Paragraph 28 – point 5
Paragraph 28 – point 5
· finally conclude the reform of the Savings Tax Directive to generalise automatic information exchange, which has been blocked for some time in the Council, in order to ensure fair and appropriate taxation of savings in the EU;
Amendment 146 #
Motion for a resolution
Paragraph 28 – point 5 a (new)
Paragraph 28 – point 5 a (new)
· notify and make public tax rulings by national authorities for companies operating cross boarder;
Amendment 153 #
Motion for a resolution
Paragraph 29 – point 2 a (new)
Paragraph 29 – point 2 a (new)
· tackle harmful tax competition and double non taxation of large companies that artificially shift profits to minimise the effective tax rate. Particular focus should be put on well known harmful practices such as the "Double Irish", the "Dutch Sandwich", the Maltese ACIT, the Hungarian fixed profit allocation to branch income combined with an exemption of the branch profit, the abuse of the Spanish ETVE etc;
Amendment 155 #
Motion for a resolution
Paragraph 29 – point 2 b (new)
Paragraph 29 – point 2 b (new)
· identify - in the absence of a meaningful international definition and corresponding list of tax havens or secrecy jurisdictions - the appropriate legislative vehicle to establish an EU definition and a list, starting from the assumption that secrecy jurisdictions are places that intentionally create regulation for the primary benefit and use of those not resident in their geographical domain, designed to undermine the legislation or regulation of another jurisdiction. To facilitate its use, secrecy jurisdictions also create a deliberate, legally backed veil of secrecy that ensures that those from outside the jurisdiction making use of its regulation cannot be identified to be doing so. In sum, secrecy jurisdictions are amongst other things assumed to be characterised by no or nominal taxes, a lack of effective exchange of information with foreign tax authorities and a lack of transparency in legislative, legal or administrative provisions;
Amendment 161 #
Motion for a resolution
Paragraph 30
Paragraph 30
30. Acknowledges that the OECD'’s Global Forum on transparency and exchange of information for tax purposes is the leading international forum for combating tax avoidance and strongly supports its work; notes its shortcomings as a forum of low common denominators;
Amendment 167 #
Motion for a resolution
Paragraph 32
Paragraph 32
32. Calls on the Commission to analyse the fiscal implications of the implementation of the European Semester and publish a report during 2012; In the context of the European Semester, calls on the Commission to put revenue generation through just taxation and expenditure reduction on an equal footing;