Activities of Krišjānis KARIŅŠ related to 2011/0058(CNS)
Plenary speeches (1)
Common consolidated corporate tax base (debate)
Amendments (6)
Amendment 90 #
Proposal for a directive
Recital 27
Recital 27
(27) The Commission should review the application of the Directive after a period of fivthree years and that Member States should support the Commission by providing appropriate input to this exercise,
Amendment 157 #
Proposal for a directive
Article 25 – paragraph 1 – subparagraph 1 a (new)
Article 25 – paragraph 1 – subparagraph 1 a (new)
1a. In forming provisions, undertakings shall base their actions on national and international accounting standards.
Amendment 189 #
Proposal for a directive
Article 49 a (new)
Article 49 a (new)
When a taxpayer leaves the system provided for by this Directive, it is allowed to re-entry the respective system after a period of at least three years.
Amendment 340 #
Proposal for a directive
Article 105 – paragraph 1
Article 105 – paragraph 1
1. When the notice to opt has been accepted, a single taxpayer or a group, as the case may be, shall apply the system provided for by this Directive for fivthree tax years. Following the expiry of that initial term, the single taxpayer or the group shall continue to apply the system for successive terms of three tax years unless it gives notice of termination. A notice of termination may be given by a taxpayer to its competent authority or, in the case of a group, by the principal taxpayer to the principal tax authority in the three months preceding the end of the initial term or of a subsequent term.
Amendment 373 #
Proposal for a directive
Article 110 – paragraph 1 a (new)
Article 110 – paragraph 1 a (new)
1a. The uniform tax return format shall be designed by the Commission in cooperation with the tax administrations of the Member States.
Amendment 412 #
Proposal for a directive
Article 133 – paragraph 1
Article 133 – paragraph 1
The Commission shall, fivthree years after the entry into force of this Directive, review its application and report to the Council and the European Parliament on the operation of this Directive. The report shall in particular include an analysis of the impact of the mechanism set up in Chapter XVI of this Directive on the distribution of the tax bases between the Member States. The report shall include an analysis of the effects of this Directive on Member States tax bases at national, regional and local level. The Commission shall also analyse the economic effects that the CCCTB has on the relocation of economic activity and jobs within the Union. This impact study shall also include an analysis of the advantages and disadvantages of making the system possibly mandatory, furthermore with statistical data shall dispel the concerns (e.g. the introduction of the CCCTB would reduce the economic growth, thereby impair the individual Member States' tax systems competitiveness) previously declared by several Member States.