Activities of Sylvie GOULARD related to 2011/0261(CNS)
Plenary speeches (1)
Common system for taxing financial transactions (debate)
Amendments (3)
Amendment 18 #
Proposal for a directive
Citation 1
Citation 1
Having regard to the Treaty on the Functioning of the European Union, and in particular Articles 113 and 136 thereof,
Amendment 29 #
Proposal for a directive
Recital 2
Recital 2
(2) In order to prevent distortions through measures taken unilaterally by Member States, bearing in mind the extremely high mobility of most of the relevant financial transactions, and thus to ensure the proper functioning of the internal market, it is important that the basic features of a FTT in the Member States are harmonised at Union level. Incentives for tax arbitrage in the Union and allocation distortions between financial markets in the Union, as well as possibilities for double or non taxation should thereby be avoided. If there are difficulties introducing the FTT in the Union, the Commission could initiate, within a reasonable timeframe, the enhanced cooperation procedure in cooperation with the Council, pursuant to Article 20 of the Treaty on European Union or, as an alternative, propose that this tax should only apply within the euro area, pursuant to Article 136 of the Treaty on Functioning of the European Union.
Amendment 67 #
Proposal for a directive
Recital 18
Recital 18
(18) Since the objective of this Directive, namely to harmonise the essential features of a FTT at Union level, cannot be sufficiently achieved by the Member States and can therefore, by reason of ensuring the proper functioning of the Single Market, be better achieved at Union level, the Union may adopt measures, in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty on European Union. In accordance with the principle of proportionality, as set out in that Article, this Directive does not go beyond what is necessary in order to achieve this objto achieve that objective. It may also be implemented in the euro area or under the enhanced cooperation procedure, pursuant to Article 136 of the Treaty on Functioning of the European Union or Article 20 of the Treaty on European Union, respectively,