19 Amendments of Jürgen KLUTE related to 2011/2271(INI)
Amendment 13 #
Motion for a resolution
Recital C
Recital C
C. whereas the current economic and financial crisis with its origin in market deregulation has led to a significant rise in public debt in Europe; whereas speculation on public debt has further aggravated the crisis in Europe;
Amendment 15 #
Motion for a resolution
Recital C a (new)
Recital C a (new)
Ca. whereas effective taxation is of fundamental importance for public authorities, especially in Europe, to fulfil their tasks and obligations as well as citizens' expectations; whereas it is also an instrument for wealth distribution and the eradication of poverty;
Amendment 17 #
Motion for a resolution
Recital D
Recital D
D. whereas comprehensive and sustainesound fiscal consolidation is necessary to restore fiscal credibility, and the reduction of debt requires both expenditure restraint and tax increases, while growth-oriented tax changes must be given priorityeach time, social impact must be duly considered and consumers must be protected from further decreases of purchasing power, also with a view to protect demand and employment;
Amendment 20 #
Motion for a resolution
Recital D a (new)
Recital D a (new)
Da. whereas off-shore centres and tax havens facilitate an annual illicit capital flight of US$1 trillion; whereas these illicit monetary outflows are roughly ten times the amount of aid money going into developing countries for poverty alleviation and economic development; Whereas tax havens that offer secrecy rules and fictional domiciles combined with ‘zero tax’ regimes in order to attract capital and revenues that should have been taxed in other countries generate harmful tax competition;
Amendment 25 #
Motion for a resolution
Recital D b (new)
Recital D b (new)
Db. whereas globalization has led to increasing difficulties in combating fiscal fraud at an international level;
Amendment 26 #
Motion for a resolution
Subheading 1 a (new)
Subheading 1 a (new)
Fight against tax havens
Amendment 40 #
Motion for a resolution
Paragraph 2 a (new)
Paragraph 2 a (new)
2a. Recalls that direct taxation is better adapted to mitigate negative social impact and contribute instead to a fairer and more equitable society via a progressive redistribution of wealth; underlines that progressive and fair taxation can be an effective tool to increase citizens' trust in public authorities and democracy as such; notes that it is not tolerable for a modern and developed society that the strongest and most wealthiest are not forced to contribute to the funding of the State's tasks in a way that corresponds to their capacities;
Amendment 46 #
Motion for a resolution
Paragraph 2 b (new)
Paragraph 2 b (new)
2b. Reminds that sufficiently high taxation of assets can contribute to bridging the rising gap between rich and poor in our societies as well as encourage real economy investment, employment creation and contribute to more stability in the financial sector;
Amendment 52 #
Motion for a resolution
Paragraph 3
Paragraph 3
3. Notes that MS with high deficits will have to explore carefully and the roots of their deficits and increase tax revenues through higher taxes, pursue expenditure reductions and increase public savings taking due consideration to social and economic effects of any such measures; notes that solidarity among EU MS can also be necessary in order to overcome serious budgetary and interlinked economic problems;
Amendment 62 #
Motion for a resolution
Paragraph 3 a (new)
Paragraph 3 a (new)
3a. Introducing the FTT, the Commission should find still more precise measures to prevent tax evasion, for example by expanding the residence principle as already used as a basis for the application of the FTT in COM 2011/594. The transaction should not only be taxable in the EU in the case that one of the counterparties is settled in the EU, but also in the case that the orderer is settled in the EU, whereas double taxation has to be prevented;
Amendment 67 #
Motion for a resolution
Paragraph 3 b (new)
Paragraph 3 b (new)
3b. Ask the Commission and Member States to move forward the introduction of a FTT at worldwide level whereas income should be used to reach the Millennium Development Goals;
Amendment 81 #
Motion for a resolution
Paragraph 5 a (new)
Paragraph 5 a (new)
5a. Emphasizes that the Directive on administrative cooperation in the field of taxation recognizes that the mandatory automatic exchange of information without preconditions is the most effective means of enhancing the correct assessment of taxes in cross-border situations and of fighting fraud. Urges the EU to defend within the G20 and OECD a system of information by automatic exchange on tax matters to ensure aspects of transparency and to fight against fiscal fraud;
Amendment 83 #
Motion for a resolution
Paragraph 5 b (new)
Paragraph 5 b (new)
5b. The European Parliament defines a Tax Haven as any place which fulfils the following criteria: (a) a country or jurisdiction imposes no or only nominal taxes (generally or in special circumstances) and offers itself, or is perceived to offer itself, as a place to be used by non-residents to escape tax in their country of residence; (b) a country lacks transparency in tax matters; (c) a country's legislation or administrative practices prevent the effective exchange of information for tax purposes with other governments on taxpayers benefiting from the no or nominal taxation; (d) a country or jurisdiction does not require substantial activity for corporations registered on its territory;
Amendment 85 #
Motion for a resolution
Paragraph 5 c (new)
Paragraph 5 c (new)
5c. Asks the Commission to elaborate an inclusive strategy on the fight against international tax evasion and tax heavens; considers that the elaboration of an annual list of tax heavens and effective prosecution of European companies and citizens making use of tax heavens must be core elements of such a strategy;
Amendment 87 #
Motion for a resolution
Paragraph 5 d (new)
Paragraph 5 d (new)
5d. Welcomes the Commission's proposal for the introduction of an EU Financial Transaction Tax. Asks the Commission to carry on its efforts for establishing the Financial Transaction Tax as proposed in COM 2011/594. Asks the Council to make quick and constructive negotiations on the implementation of a European FTT possible. Calls for the introduction of a European FTT until 2013 whereas may Euro area countries be required to go ahead. Considers though that the implementation of an EU 27 FTT must remain a core objective of European taxation policies. Underlines that the FTT must be an instrument to replace the current trend to austerity policies in the EU and serve the fight against poverty and the preservation of high quality public services;
Amendment 89 #
Motion for a resolution
Paragraph 5 e (new)
Paragraph 5 e (new)
5e. Asks the Commission to consider rising the tax rate from 0.01 % on financial products as defined in article 6 of COM 2011/594 to 0.05 % and from 0.1 to 0.3 % on financial products as defined in article 5 of COM 2011/594, whereby a considerable part of the additional revenue should be used to reach the Millennium Development Goals. The Member States on the other hand should not reduce their own effort in reaching the MDG;
Amendment 135 #
Motion for a resolution
Paragraph 26 a (new)
Paragraph 26 a (new)
26a. Notes that the lack of coordination of tax policies for businesses in the EU is leading to a bottom race in tax rates eroding tax revenues;
Amendment 140 #
Motion for a resolution
Paragraph 28 – point 1 a (new)
Paragraph 28 – point 1 a (new)
introduce wealth taxes or levies in order to make society as a whole contribute to the damages caused by the financial crisis in Europe;
Amendment 158 #
Motion for a resolution
Paragraph 29 a (new)
Paragraph 29 a (new)
29a. Ask the Commission to promote minimum rates for the taxation of corporations;