4 Amendments of Peter SIMON related to 2015/2140(INI)
Amendment 207 #
Motion for a resolution
Paragraph 19 a (new)
Paragraph 19 a (new)
19a. Emphasises the key importance of EU subsidy law in the fight against tax avoidance by multinational undertakings;
Amendment 220 #
Motion for a resolution
Paragraph 20
Paragraph 20
20. Welcomes the investigations initiated by the Commission in 2014 into unlawful State aid through unfair tax competition and calls on Member States in future to present the Commission with information about their taxation practice in good timemmediately and ultimately to comply with the obligation to declare special arrangements to the detriment of other Member States;
Amendment 232 #
Motion for a resolution
Paragraph 21
Paragraph 21
21. Stresses that State aid proceedings alone cannot put a permanent stop to the unfair tax competition in a number of Member States of the European Union; further tangible results are required, such as a common consolidated corporate tax base (CCCTB), a consolidated basis of calculation for capital gains, a review of the VAT Directive in order to prevent fraud, the obligation on large international companies to report their turnover and profits on a ‘country by country’ basis and appropriate penalties for breaches of these rules and calling on Member States to introduce greater transparency in their tax practices and mutual reporting requirements;
Amendment 271 #
Motion for a resolution
Paragraph 24 a (new)
Paragraph 24 a (new)
24a. Calls on the Commission to lay down in the near future detailed guidelines on State aid in the tax sphere and transfer pricing; emphasises that guidelines of this kind in other policy areas have proved very effective in eliminating and preventing the introduction of certain practices in Member States which do not comply with EU rules on State aid; points out that such guidelines are effective only if they set out very precise provisions, including in the form of quantitative thresholds;