7 Amendments of Sylvie GOULARD related to 2014/2144(INI)
Amendment 77 #
Motion for a resolution
Paragraph 3 a (new)
Paragraph 3 a (new)
3a. Underlines the need to simplify the taxation systems enabling the costs for public administrations, citizens and companies to be reduced, as well as to prevent tax evasion, tax avoidance or simply mistakes;
Amendment 101 #
Motion for a resolution
Paragraph 7
Paragraph 7
7. Takes note of the joint statement of 6 May 2014 by 10 MSs on enhanced cooperation on the FTT and the progress of its implementation; recalls on participating MSs to reach an agreement including derivative transactions by ththat the financial sector should make a fair contribution to public finances and therefore the FTT must be designed in a way that combines a wide scope, a small tax rate eand of 2014simplicity;
Amendment 109 #
Motion for a resolution
Paragraph 7 a (new)
Paragraph 7 a (new)
7a. Calls on the Commission to carry out an in-depth study into the difference, in the Member States, between legal and actual corporation tax rates in order to ensure that the debate on fiscal harmonisation is based on objective data;
Amendment 123 #
Motion for a resolution
Paragraph 8
Paragraph 8
8. Calls on MSs to agree to a compulsory CCCTB as a comprehensive and long-term solution to tackle company tax obstacles in the Single Market as defined by the European Parliament in its legislative resolution of 19 April 2012 on the proposal for a Council directive on a CCCTB; underlines that the swift implementation of a CCCTB may be a first significant and effective step following the "Luxleaks revelations";
Amendment 222 #
Motion for a resolution
Paragraph 19 a (new)
Paragraph 19 a (new)
19a. Stresses that Member States that have received or are seeking financial assistance have an obligation to implement measures designed to strengthen and improve their capacity to collect tax and tackle tax fraud and tax evasion; urges the Commission to extend this obligation to encompass measures tackling money laundering, tax avoidance and aggressive tax planning;
Amendment 236 #
Motion for a resolution
Paragraph 20 a (new)
Paragraph 20 a (new)
20a. Encourages the Commission to develop a European taxpayers' code setting out best practices for enhancing cooperation, trust and confidence between tax administrations and taxpayers, for ensuring greater transparency on the rights and obligations of taxpayers and encouraging a service-oriented approach;
Amendment 295 #
Motion for a resolution
Paragraph 26 a (new)
Paragraph 26 a (new)
26a. Recalls that following the "Luxleaks revelations" the European Parliament will produce an Inquiry report on Tax Fairness in Europe and a Legislative report on Bringing transparency, coordination and convergence to Corporate Tax policies in the Union;