10 Amendments of Sylvie GOULARD related to 2016/2038(INI)
Amendment 17 #
Motion for a resolution
Recital A
Recital A
A. whereas the ‘'Panama Papers’' and ‘'LuxLeaks’' scandals, as revealed by the International Consortium of Investigative Journalists (ICIJ), have shown the urgent need for the EU and its Member States to fight tax evasion and avoidance and act for increased cooperation and transparency in order to re-establish tax justicefairness for citizens and fair competition between companies;
Amendment 30 #
Motion for a resolution
Recital B a (new)
Recital B a (new)
Ba. whereas within a budgetary framework of mutual control it is unacceptable for resources to be generated by taxes due in a Member State to actually be generated in another Member State through unfair and aggressive tax planning;
Amendment 56 #
Motion for a resolution
Recital E a (new)
Recital E a (new)
Ea. whereas the European Parliament insisted on introducing measures to safeguard tax revenues in the « 2-pack » (article 9 of regulation EU No 472/2013 of 21 May 2013 on the strengthening of economic and budgetary surveillance of Member States in the euro area experiencing or threatened with serious difficulties with respect to their financial stability);
Amendment 187 #
Motion for a resolution
Paragraph 3
Paragraph 3
3. Urges the Commission to come forward with a proposal for a common corporate consolidated tax base (CCCTB) which would provide a comprehensive solution to harmful tax practices within the Union; believes that the consolidation of the CCCTB is essential and is becoming increasingly urgent; calls on the Member States to promptly reach an agreement on this and to swiftly implement it; recalls the words of the Commission that « the existence of common rules for computing the tax base would render tax competition more transparent in the EU because this would inevitably focus on the levels of (statutory) tax rates. »1a and thus would not intend to erase any fair tax competition; __________________ 1aCommission document accompanying the Public consultation on the Re-launch of the Common Consolidated Corporate Tax Base (CCCTB) http://ec.europa.eu/taxation_customs/reso urces/documents/taxation/company_tax/f airer_corporate_taxation/2015-10- 08_consult-docmt-ccctb.pdf
Amendment 268 #
Motion for a resolution
Paragraph 13
Paragraph 13
13. Calls on the Commission to come up as soon as possible with a common Union list of uncooperative jurisdictions (i.e. a ‘'blacklist of tax havens’'), based on sound and objective criteria, including full implementation of OECD recommendations, BEPS actions and Automatic Exchange of Information standards, and welcomes the Commission’'s intention to reach an agreement on such a list within the next six months; calls on the Member States to endorse that agreement by the end of 2016; considers that this assessment should also include the countries which are OECD members;
Amendment 362 #
Motion for a resolution
Paragraph 24
Paragraph 24
24. Stresses the importance of clear separation between legal, tax advising services and auditing services within accountancy firms; asks the Commission to study the possibility of revising the Accounting Directive and Regulation to this effect;
Amendment 392 #
Motion for a resolution
Paragraph 30
Paragraph 30
30. Urges the Commission to propose as soon as possible a clear legal framework to guarantee the effective protection of whistleblowers, as well as of journalists and other persons connected with the press who aid and facilitate them; calls on the Member States to revise their current legislation with a view to preventing prosecution in such cases; considers that a credible and efficient framework should also prevent cases of unduly and detrimentally using whistleblowing as a strategy to deliberately damage the credibility of a company;
Amendment 423 #
Motion for a resolution
Paragraph 34
Paragraph 34
34. Uacknowledges that the Code of Conduct Group enabled some improvements towards a more fair EU tax competition but urges the Member States to reform, as soon as possible, the criteria and governance aspects of the Code of Conduct Group, in order to increase its transparency and accountability and ensure the strong involvement of Parliament;
Amendment 463 #
Motion for a resolution
Paragraph 38 a (new)
Paragraph 38 a (new)
38a. Calls on the European Commission and the Member States to object to Third Countries' legislation having extraterritorial effects unless the EU has been offered to apply a similar mechanism in these jurisdictions;
Amendment 482 #
Motion for a resolution
Paragraph 42
Paragraph 42
42. Calls on the OECD to start work on an ambitious BEPS II, to be based primarily on minimum standards and concrete objectives for implementation; considers that monitoring implementation is the new challenge ahead; stresses that the coordination between the Commission and the Member States which are members of the Financial Action Task Force (FATF) should be improved in order for the EU to make its voice heard;