12 Amendments of Philippe LAMBERTS related to 2013/2025(INI)
Amendment 26 #
Motion for a resolution
Recital F a (new)
Recital F a (new)
Fa. whereas a smart taxation policy is key to internalising environmental externalities;
Amendment 38 #
Motion for a resolution
Paragraph 1
Paragraph 1
1. NoteRegrets that taxation policy still remains a national competence and that the different tax systems of the Member States have therefore to be respectedtaken account of; notes that any change with regard to taxation policy, especially the transfer of competences from the national to the Union level, requires a change in the Treaty, which requires the unanimous agreement of all Member States. Deems it indispensible to seek such treaty change with view to completing the single market;
Amendment 44 #
Motion for a resolution
Paragraph 2
Paragraph 2
2. Notes that the optimal design of tax systems depend on numerous factors and differs therefore from country to country;
Amendment 47 #
Motion for a resolution
Paragraph 3
Paragraph 3
3. Underlines the improvements acquired in the field of the coordination of tax policies, but points out that EU many citizens and enterprises engaged in cross- border activities still face considerable costs and administrative burdens, while others exploit the differences of national tax systems to significantly reduce effective tax rates;
Amendment 53 #
Motion for a resolution
Paragraph 4
Paragraph 4
4. WelcomNotes the healpositive and negative impact of thye competition between different tax systems that exists in the Single Market, as this competition may boosts, accelerates and stimulates the European economies, while often leading to unfair tax dumping;
Amendment 80 #
Motion for a resolution
Paragraph 9
Paragraph 9
9. Notes that economic growth is basically generated by three factors:development is dependent on factors such as labour, and capital and technological progressproductivity as well as technological progress and resource efficiency, and that taxation policy should be adjusted to these factors in the short, medium and long term;
Amendment 84 #
Motion for a resolution
Paragraph 9 a (new)
Paragraph 9 a (new)
9a. Underlines the importance of internalising environmental externalities for long term economic development. To this end, Council is asked to speed up the work on the revision of the energy taxation directive, and the Commission should come forward with a comprehensive assessment of existing internalisation gaps, followed by appropriate legislative proposals;
Amendment 85 #
Motion for a resolution
Paragraph 10
Paragraph 10
Amendment 92 #
Motion for a resolution
Paragraph 12
Paragraph 12
12. Notes that reducproviding taxes on incentives for research and development has benefits in theis likely to yield long term benefits;
Amendment 94 #
Motion for a resolution
Paragraph 13
Paragraph 13
13. Acknowledges that broadening already existing tax bases, rather thanalongside increasing tax rates or introducing new taxes, could generate further incomes for the Member States;
Amendment 100 #
Motion for a resolution
Paragraph 15
Paragraph 15
15. Notes that is a need to create a so- calleda first step towards harmonisation would be an intelligent and coordinated EU-wide ‘'tax-snake’' system, which rather than, harmonising the differentwould coordinate national tax systems coordinates them in a way that takes account of the cuts and increases made within each system;
Amendment 126 #
Motion for a resolution
Paragraph 18
Paragraph 18
18. Welcomes the Commission's initiative regarding the elaboration of a single guide for the calculation of corporate taxesRecalls the EP position on the need to introduce a mandatory common corporate consolidated tax base (CCCTB), and asks Council to improve the Commission proposal to this end;