5 Amendments of Philippe LAMBERTS related to 2013/0400(CNS)
Amendment 17 #
Proposal for a directive
Recital 2
Recital 2
(2) The benefits of Directive 2011/96/EU should nothave lead to situations of double non- taxation andi.e. very low or zero effective tax rates, therefore, generated unintended tax benefits for groups of parent companies and subsidiaries of different Member States in comparison with groups of companies of the same Member State.
Amendment 18 #
Proposal for a directive
Recital 4
Recital 4
(4) In order to prevent large scale tax avoidance and abuse through artificial arrangements that contribute significantly to the erosion of the tax base of Member States and hence greatly affect their capacity to finance public goods which in turn threatens social cohesion, a common anti-abuse provision tailored to the purpose and objectives of Directive 2011/96/EU should be inserted.
Amendment 22 #
Proposal for a directive
Article 1 – point 3
Article 1 – point 3
Directive 2011/96/EU
Article 4 – paragraph 1 – point a
Article 4 – paragraph 1 – point a
Amendment 27 #
Proposal for a directive
Article 1 – point 3 a (new)
Article 1 – point 3 a (new)
Directive
Article 5
Article 5
Amendment 29 #
Proposal for a directive
Article 2 – paragraph 1 – subparagraph 1
Article 2 – paragraph 1 – subparagraph 1
Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with this Directive by 31 December0 June 2014 at the latest. They shall forthwith communicate to the Commission the text of those provisions.