Activities of Evelyn REGNER related to 2022/2142(INI)
Legal basis opinions (0)
Amendments (6)
Amendment 19 #
Draft opinion
Paragraph 2
Paragraph 2
2. Regrets the fact that the current situation often leads to delays and a lack of progress in the harmonisation and coordination of tax rules across the Union, even though such harmonisation and coordination would benefit everyone; notes that some legislative proposals, such as the debt-equity bias reduction allowance (DEBRA) or the Business in Europe: Framework for Income Taxation (BEFIT), will be key to supporting the competitiveness of European companies or the rules to prevent the misuse of shell entities for tax purposes (Unshell), will be key to supporting the competitiveness of European companies; deplores the fact that proposals such as the Common Consolidated Corporate Tax Base (CCCTB) and the revision of the Interest and Royalties Directive have remained blocked in the Council;
Amendment 33 #
Draft opinion
Paragraph 3 a (new)
Paragraph 3 a (new)
3 a. Believes the recourse to passerelle clauses could help reduce the negative interference of vetoes used as bargaining tools only; recalls that the use of Article 122 has made it possible to introduce temporary solidarity contribution for fossil companies with activities in the crude petroleum, natural gas, coal and refinery sectors; calls on the Commission to use all of the tools at its disposal to achieve effective action and results;
Amendment 34 #
Draft opinion
Paragraph 3 a (new)
Paragraph 3 a (new)
3 a. Believes the recourse to passerelle clauses could help reduce the negative interference of vetoes used as bargaining tools only;
Amendment 42 #
Draft opinion
Paragraph 4
Paragraph 4
4. Recommends using the two general passerelle clauses for selected Treaty articles concerning the EU’s competences in the area of taxation; recalls that the Commission communication of 15 January 2019 entitled ‘Towards a more efficient and democratic decision making in EU tax policy’ (COM(2019)0008) and the conclusions of the Conference on the Future of Europe both recommended moving from unanimity voting to QMV on tax matters; highlights that using QMV on tax matters would contribute to a more effective framework for tackling tax evasion, avoidance and fraud concerns, but also open the path to a more efficient tax collection, benefitting both sovereigns and companies.
Amendment 43 #
Draft opinion
Paragraph 4
Paragraph 4
4. Recommends using the two general passerelle clauses for selected Treaty articles concerning the EU’s competences in the area of taxation; recalls that the Commission communication of 15 January 2019 entitled ‘Towards a more efficient and democratic decision making in EU tax policy’ (COM(2019)0008) and the conclusions of the Conference on the Future of Europe both recommended moving from unanimity voting to QMV on tax matters; recalls that the EP resolution of 4 July 2022 entitled national vetoes to undermine the global tax deal (2022/2734(RSP)) recommended to Member States to consider the added value of transitioning to qualified majority voting.
Amendment 52 #
Draft opinion
Paragraph 4 c (new)
Paragraph 4 c (new)
4 c. Encourages the transition towards QMV for other initiatives in the tax area which are necessary for the single market, most notably tax policies that have long been awaiting finalisation, such as the creation of a common corporate tax system in the EU.