19 Amendments of Sylvie GOULARD related to 2016/0011(CNS)
Amendment 42 #
Draft legislative resolution
Paragraph 2 a (new)
Paragraph 2 a (new)
2a. Calls on the Commission to publish an ambitious proposal for a Common Consolidated Corporate Tax Base, as soon as possible, and for the legislative branch to conclude negotiations on this crucial dossier as quickly as possible;
Amendment 72 #
Proposal for a directive
Recital 6 a (new)
Recital 6 a (new)
(4a) Due regard should be had to the European Parliament legislative resolution of 19 April 2012 on the proposal for a Council directive on a Common Consolidated Corporate Tax Base (CCCTB),
Amendment 97 #
Proposal for a directive
Recital 11 a (new)
Recital 11 a (new)
(11a) A Union-wide definition and an exhaustive 'black list' should be drawn up of the tax havens and countries, including those in the Union, which distort competition by granting favourable tax arrangements. The criterion of 10 Member States having identified a country as a non-cooperative tax jurisdiction used in annex I of the communication "A fair and efficient corporate tax system in the European Union" is too restrictive.
Amendment 101 #
Proposal for a directive
Recital 14
Recital 14
(14) Considering that a key objective of this Directive is to improve the resilience of the internal market as a whole against cross-border tax avoidance practices, this cannot be sufficiently achieved by the Member States acting individually. National corporate tax systems are disparate and independent action by Member States would only replicate the existing fragmentation of the internal market in direct taxation. It would thus allow inefficiencies and distortions to persist in the interaction of distinct national measures. The result would be lack of coordination. Rather, by reason of the fact that much inefficiency in the internal market primarily gives rise to problems of a cross-border nature, remedial measures should be adopted at Union level. It is therefore critical to adopt solutions that function for the internal market as a whole and this can be better achieved at Union level. Thus, 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 that objective. By setting a minimum level of protection for the internal market, this Directive only aims to achieve the essential minimum degree of coordination within the Union for the purpose of materialising its objectives. However, overhauling the legal framework for tax in order to address practices which erode the tax base by means of regulation would have made it possible to secure a better outcome as regards guaranteeing equal conditions throughout the internal market.
Amendment 102 #
Proposal for a directive
Recital 14 a (new)
Recital 14 a (new)
(14a) The Commission should carry out a cost-benefit analysis and assess the possible impact of high levels of tax on the repatriation of capital from third countries with low tax rates.
Amendment 103 #
Proposal for a directive
Recital 14 a (new)
Recital 14 a (new)
(14a) All trade agreements and economic partnership agreements to which the Union is party should include provisions on the promotion of good governance in tax matters, with the aim of increasing transparency and of combating harmful tax practises.
Amendment 104 #
Proposal for a directive
Recital 14 b (new)
Recital 14 b (new)
(14b) In order to provide a higher level of protection against tax avoidance practices, Member States could target arrangements which have been put in place for the main purpose or one of the main purposes of obtaining an unfair tax advantage. Member States should apply penalties as foreseen by their national law and inform to the European Commission about the penalty systems that they implement.
Amendment 107 #
Proposal for a directive
Recital 15
Recital 15
(15) The Commission should evaluate the implementation of this Directive three years after its entry into force and report to the European Parliament and the Council thereon. Member States should communicate to the Commission all information necessary for this evaluation,
Amendment 120 #
Proposal for a directive
Article 4 – paragraph 2
Article 4 – paragraph 2
2. Exceeding borrowing costs shall be deductible in the tax year in which they are incurred only up to 310 percent of the taxpayer's earnings before interest, tax, depreciation and amortisation (EBITDA) or up to an amount of EUR 1 000 000, whichever is higher. The EBITDA shall be calculated by adding back to taxable income the tax-adjusted amounts for net interest expenses and other costs equivalent to interest as well as the tax-adjusted amounts for depreciation and amortisation.
Amendment 138 #
Proposal for a directive
Article 4 – paragraph 4 a (new)
Article 4 – paragraph 4 a (new)
4a. The EBITDA carried forward should be limited to 4 consecutive fiscal years.
Amendment 147 #
Proposal for a directive
Article 4 – paragraph 6
Article 4 – paragraph 6
6. Paragraphs 2 to 5 shall not apply to financial undertakings. The Commission must review the scope of this article if and when an agreement is reached at the OECD level, when the Commission assess that the OECD agreement can be implemented at Union level.
Amendment 168 #
Proposal for a directive
Article 5 – paragraph 4 a (new)
Article 5 – paragraph 4 a (new)
4a. The European Commission shall monitor that the differences of the legal interest across Member States do not constitute an unfair tax competition between Member States.
Amendment 195 #
Proposal for a directive
Article 7 – paragraph 3 a (new)
Article 7 – paragraph 3 a (new)
3a. Member States shall allocate adequate staff, expertise and budget resources to their national tax administrations and tax audit staff, as well as resources for the training of tax administration staff focusing on cross-border cooperation on tax fraud and avoidance, and on automatic exchange of information in order to ensure full implementation of this Directive.
Amendment 198 #
Proposal for a directive
Article 7 – paragraph 3 b (new)
Article 7 – paragraph 3 b (new)
3b. The European Commission shall establish a European tax inspectorate as a strong tool against base erosion and profit shifting that will evaluate and advice on the implementation of this Directive, and on its enforcement and compliance across Member States.
Amendment 223 #
Proposal for a directive
Article 10 a (new)
Article 10 a (new)
Article 10a Effective tax rate 1. The Commission shall develop a common method of calculation of the effective tax rate in each Member State, so as to make it possible to draw up a comparative table of the effective tax rates across the Member States.
Amendment 227 #
Proposal for a directive
Article 10 b (new)
Article 10 b (new)
Article 10b Non-cooperative tax jurisdictions 1. The Commission shall develop an exhaustive 'black list' of the tax havens and countries, which distort competition by granting favourable tax arrangements. The Commission will elaborate a proposal on how to define a non-cooperative tax jurisdiction and propose ways to stop this practice.
Amendment 228 #
Proposal for a directive
Article 10 c (new)
Article 10 c (new)
Article 10c Good governance in tax matters 1. The Commission shall include provisions on the promotion of good governance in tax matters, with the aim of increasing transparency and of combating harmful tax practises, in international trade agreements and economic partnership agreements to which the European Union is party.
Amendment 229 #
Proposal for a directive
Article 10 d (new)
Article 10 d (new)
Article 10d Penalties 1. In order to provide for a higher level of protection against tax avoidance practices, Member States could target arrangements which have been put in place for the main purpose, or one of the main purposes of obtaining an unfair tax advantage. Member States shall apply penalties to the undertakings that infringe the rules laid down in this Directive as foreseen by their national law. 2. Member States shall inform the European Commission about the penalties that they intend to implement and the type of penalty when transposing this Directive into national law.
Amendment 231 #
Proposal for a directive
Article 11 – paragraph 1
Article 11 – paragraph 1
1. The Commission shall evaluate the implementation of this Directive three years after its entry into force and report to the European Parliament and the Council thereon.