29 Amendments of Derk Jan EPPINK related to 2011/2271(INI)
Amendment 3 #
Motion for a resolution
Citation 21 a (new)
Citation 21 a (new)
- having regard to the Report of the European Parliament on a co-ordinated strategy to improve the fight against fiscal fraud (2008/2033(INI)),
Amendment 4 #
Motion for a resolution
Recital A
Recital A
A. whereas stimulating growth and fostering completion, broadening and deepening of the EU's internal market with mobility of persons, services, goods and capital is not fully functioningadvisable;
Amendment 6 #
Motion for a resolution
Recital B
Recital B
B. whereas tax obstacles to EU citizens and cross-border business transactionsEU citizens and businesses that are working and operating cross-border experience tax obstacles that are leading to significant barriers to growth and employment on the EU's internal market, and whereas these barriers must be removed to ensure a more competitive Europe that creates growth and employment;
Amendment 23 #
Motion for a resolution
Recital D a (new)
Recital D a (new)
Da. whereas rendering the VAT system fraud-proof must be a key priority, given the massive losses incurred by Member States; whereas particular attention needs to be paid to "carousel" fraud;
Amendment 31 #
Motion for a resolution
Paragraph 1
Paragraph 1
1. Notes that taxation is still a matter for national sovereignty and that the different structures of the Member States' (MS) tax systems should therefore be respected; notes that Treaty changes would be necessary in order for decision-making on tax policies to be transferred from the national to the EU level;
Amendment 37 #
Motion for a resolution
Paragraph 2
Paragraph 2
2. Notes a lack of coordination of tax policiWelcomes cooperation among tax authorities of the Member States in the EU that can lead to significant costs and administrative burdens for citizens and businesses operating cross-border within the EU and calls on them to exchange business practices;
Amendment 42 #
Motion for a resolution
Paragraph 2 a (new)
Paragraph 2 a (new)
2a. Notes that in areas where it is considered necessary to increase tax coordination, Member States' subsidiarity with respect to the actual tax rates and eligible tax allowances should be respected;
Amendment 55 #
Motion for a resolution
Paragraph 3
Paragraph 3
3. Notes that MSember States with high deficits will have to increase tax revenues through higher taxes, pursue expenditure reductions and increase public savings;
Amendment 68 #
Motion for a resolution
Paragraph 4
Paragraph 4
4. Asks the Commission and MSember States to cooperate further on their respective tax policies against double taxation, tax fraud and tax evasion in order to increase transparency and reduce loopholes and uncertainties for businesses and citizens, especially when it comes to their respective administrative procedures for filing tax returns;
Amendment 76 #
Motion for a resolution
Paragraph 5
Paragraph 5
5. Calls on the Commission to put forward proposals oin corporate taxation, green and consumption taxation, good governance and double taxationthis regard, including robust proposals on fighting tax evasion, strengthening of good governance and best practices in tax collection to avoid double taxation and unnecessary burden for European citizens;
Amendment 95 #
Motion for a resolution
Paragraph 7
Paragraph 7
7. Welcomes the factNotes that the Communication on removing cross-border tax obstacles for EU citizens identifies the most relevant complaints by EU citizens about cross- border tax obstacles and looks forward to the Commission's proposals in this area; asks the Commission to put forward after thorough consultation with Member States and their national parliaments proposals in this area, where appropriate, that will be subject to an independent and detailed impact assessment;
Amendment 100 #
Motion for a resolution
Paragraph 8
Paragraph 8
8. Calls on the Commission to share information about best practices in Europethe EU Member States and in other OECD countries concerning information to citizens and businesses, to develop appropriate tools for exchange of information and to set up pilot projectsand asks the European Commission to develop efficient and inexpensive tools for exchange of best practises on taxation;
Amendment 104 #
Motion for a resolution
Paragraph 9 a (new)
Paragraph 9 a (new)
9a. Commends the United Kingdom for its anti-carousel fraud mechanism in the mobile-phone and computer-hardware sectors, and invites the UK to share its expertise with other Member States in this field;
Amendment 105 #
Motion for a resolution
Paragraph 10
Paragraph 10
10. Asks the MSember States to support the Commission's plans to improve the coordination and cooperation with and between MSestablish a dialogue with Member States' tax administrations on appropriate solutions to prevent double taxation and other cross-border tax obstacles;
Amendment 110 #
Motion for a resolution
Paragraph 15
Paragraph 15
15. Calls on the Commission to makfacilitate access to the Europe Direct and Your Europe citizens' advice services easier and to further develop the Europe Direct web portal so that EU citizens can find information from EU 27 tax authorities; stresses the need for that information to be provided in a user-friendly format;
Amendment 113 #
Motion for a resolution
Paragraph 17
Paragraph 17
17. Emphasises that it is in the interest of business and citizens to remove tax barriers within the single market since they areestablish a clear, transparent and stable tax environment within the single market since lack of transparency on tax rules is an obstacle to cross-border activities and investments in the EU;
Amendment 120 #
Motion for a resolution
Paragraph 20
Paragraph 20
20. Concludes that bilateral tax treaties between MS do not solve all theember States are an efficient, but not a holistic solution to problems of discrimination and double taxation for citizens and businesses;
Amendment 122 #
Motion for a resolution
Paragraph 21
Paragraph 21
21. Asks the Commission to start a working group on double taxation problems, involving tax authorities of Member States and, where appropriate, consumer associations; calls on the Commission to strengthen the EU working group on business taxation, the Joint Transfer Pricing Forum (JTPF), and to engage with the business community and advocates of consumers' rights;
Amendment 128 #
Motion for a resolution
Paragraph 24
Paragraph 24
24. Notes that administrative obstacles and legal uncertainty make if difficult for EU citizens to move freely with their cars within the single market; calls therefore on MSember States to abolish double taxation of registration for cars, mainly in case of utility vehicles that citizens and businesses need for work;
Amendment 129 #
Motion for a resolution
Paragraph 25
Paragraph 25
25. Calls on MSember States to modernise and update the rules on cross-border relief for companies and to simplify and modernise electronic invoicing rules in view of ultimately creating a single "European e-invoice template";
Amendment 130 #
Motion for a resolution
Paragraph 26
Paragraph 26
26. Notes that tax transparency and the elimination of tax avoidaevasion and the lack of tax transparencey threaten government revenues and cost billions of euro, while channelling resources to organised crime;
Amendment 142 #
Motion for a resolution
Paragraph 28 – point 4 a (new)
Paragraph 28 – point 4 a (new)
· implement administrative cooperation and exchange of information that is not violating the taxpayers' procedural rights and right to privacy, and to develop appropriate mechanisms to ensure citizens' rights to lodge an appeal against any violations that would have incurred to them as a result;
Amendment 152 #
Motion for a resolution
Paragraph 29 – point 2
Paragraph 29 – point 2
· provide moradequate budgetary resources and staff to DG TAXUD to develop EU policies andefficient proposals concerning double non-taxation, tax evasion and fraud;
Amendment 160 #
Motion for a resolution
Paragraph 30
Paragraph 30
30. Acknowledges that the OECD's Global Forum on transparency and exchange of information for tax purposes is one of the leading international forums for combating tax avoidance andevasion, and, therefore, strongly supports its work as well as sensible initiatives at the national, EU, and global level aiming at a practicable solution to this persistent issue;
Amendment 162 #
Motion for a resolution
Paragraph 30 a (new)
Paragraph 30 a (new)
30a. Calls upon the European Union to give top priority to combat the use of the so-called tax havens for illicit purposes, including banning EU institutions and other bodies from making financial transactions through foreign non- cooperative jurisdictions characterised notably by no or nominal taxes; a lack of effective exchange of information with foreign tax authorities; and a lack of transparency in legislative, legal or administrative provisions or as identified by the Organisation for Economic Cooperation and Development (OECD) or the Financial Action Task Force (FATF);
Amendment 164 #
Motion for a resolution
Paragraph 31
Paragraph 31
31. Calls on MSthe Member States to conclude anti-fraud and tax information exchange agreements with Andorra, Monaco and San Marino and a new agreement with Switzerland, and to update them regularly afterwards;
Amendment 166 #
Motion for a resolution
Paragraph 32
Paragraph 32
32. Regrets that the European Semester lacks democratic legitimacy due to the minor role assigned to the European Parliament and the marginal involvement of National Parliaments, thus depriving citizens of their right to express their views on the European Semester through their elected representatives at both the national and European level; Calls on the Commission to analyse the fiscal implications of the implementation of the European Semester and publish a report during 2012;
Amendment 168 #
Motion for a resolution
Paragraph 32 a (new)
Paragraph 32 a (new)
32a. Calls for adequate budgetary resources and staffing to be provided to the European Court of Auditors and OLAF to develop efficient control mechanisms and oversight of budgetary procedures at EU level;
Amendment 170 #
Motion for a resolution
Paragraph 32 b (new)
Paragraph 32 b (new)
32b. Concludes that the EU institutions need to adapt to the new economic policy coordination cycle, and that the Union's budget as well as the individual budgets of the many EU institutions and bodies shall be subjected to the same level of transparency and public accountability as is now required under the European Semester from Member States;