2020/2259(INI) Creating an economically, socially and environmentally sustainable European tax system in the post-COVID economy
Lead committee dossier:
Progress: Awaiting committee decision
| Role | Committee | Rapporteur | Shadows |
|---|---|---|---|
| Lead | ECON |
GRUFFAT Claude ( Verts/ALE)
|
BENJUMEA BENJUMEA Isabel ( EPP),
MARQUES Pedro ( S&D),
KELLEHER Billy ( Renew),
BECK Gunnar ( ID),
VAN OVERTVELDT Johan ( ECR),
AUBRY Manon ( GUE/NGL)
|
| Committee Opinion | EMPL |
Lead committee dossier:
Legal Basis:
RoP 54
Legal Basis:
RoP 54Subjects
Events
Documents
| Amendments | Dossier |
| 256 |
2020/2259(INI)
2021/04/16
ECON
256 amendments...
Amendment 1 #
Motion for a resolution Citation 1 Amendment 10 #
Motion for a resolution Citation 29 a (new) — having regards to the European Parliament motion for a resolution further to Questions for Oral Answer B9- 0002/2021 and B9-0001/2021 pursuant to Rule 136(5) of the Rules of Procedureon reforming the EU list of tax havens 1a, _________________ 1a https://www.europarl.europa.eu/doceo/doc ument/B-9-2021-0052_EN.html
Amendment 100 #
Motion for a resolution Paragraph 2 b (new) 2 b. Highlights that there is significant income and wealth inequality in the EU; notes that automatic stabilisers have played a key role in preventing a significant increase of such inequality during the COVID19 crisis, still however poorer household are the most severely hit;
Amendment 101 #
Motion for a resolution Paragraph 3 3.
Amendment 102 #
Motion for a resolution Paragraph 3 3. Underlines that taxation and tax collection have shifted the tax incidence from wealth to income, from capital to labour income and consumption, from MNEs to SMEs, and from the financial sector to the real economy; observes with concern this shift in the tax burden from more mobile to less mobile taxpayers, resulting in a lower average tax burden for the very income-rich11
Amendment 103 #
Motion for a resolution Paragraph 3 3. Underlines that taxation and tax collection have shifted the tax incidence from wealth to income, from capital to labour income and consumption, from MNEs to SMEs, and from the financial sector to the real economy; observes with concern this shift in the tax burden from more mobile to less mobile taxpayers, resulting in a lower average tax burden for
Amendment 104 #
Motion for a resolution Paragraph 3 3. Underlines that taxation and tax collection have shifted the tax incidence from wealth to income, from capital to labour income and consumption, from MNEs to SMEs, and from the financial sector to the real economy, thus becoming more regressive; observes with concern this shift in the tax burden from more mobile to less mobile taxpayers, resulting in a lower average tax burden for the very income-rich11 ; _________________ 11European Commission, ‘Tax policies in the European Union’ survey, 2020, https://ec.europa.eu/taxation_customs/busi ness/company-tax/tax-good- governance/european-semester/tax- policies-european-union-survey_en
Amendment 105 #
Motion for a resolution Paragraph 3 3. Underlines that t
Amendment 106 #
Motion for a resolution Paragraph 3 a (new) 3 a. Observes with concern that between 2005 and 2018 taxes on capital as a percentage of total taxes have decreased in the EU, while taxes on labour have increased and VAT reaching the highest value in more than a decade; notes with great concern the continuing race to the bottom in corporate income tax rates in the EU;
Amendment 107 #
Motion for a resolution Paragraph 3 a (new) 3 a. Regrets that capital income often enjoys lower levels of taxation when compared to labour income; notes that this contributes to increasing inequality;
Amendment 108 #
Motion for a resolution Paragraph 4 4. Points out that technological progress and economic integration are making the taxpayers and tax bases of all types of tax increasingly mobile12 ; notes that this could reinforce the tendency to rely on immobile tax bases; notes further that this could reinforce the tendency to rely on immobile tax bases to finance public budgets and lead to a possibly significant reallocation of mobile tax bases across jurisdictions; emphasises that such tendency lowers the tax morale and leads to severe unequal outcomes for ordinary citizens, in particular women, self-employed and SMEs; _________________ 12European Commission, ‘Tax policies in the European Union’ survey, 2020, https://ec.europa.eu/taxation_customs/busi
Amendment 109 #
Motion for a resolution Paragraph 4 4. Points out that technological progress and economic integration are making the taxpayers and tax bases of all types of tax increasingly mobile12 ; notes that this could reinforce the tendency to rely on immobile tax bases; highlights that under these circumstances, particularly when considering the freedom of capital and freedom of movement within the European Union, it is paramount to establish harmonised rules that provide more tax certainty and contribute to a level playing field; _________________ 12European Commission, ‘Tax policies in the European Union’ survey, 2020, https://ec.europa.eu/taxation_customs/busi ness/company-tax/tax-good- governance/european-semester/tax- policies-european-union-survey_en
Amendment 11 #
Motion for a resolution Citation 29 a (new) — having regard to the World Bank's report of 27 May 2020 entitled 'State and Trends of Carbon Pricing 2020',
Amendment 110 #
Motion for a resolution Paragraph 4 4. Points out that technological progress and economic integration are making the taxpayers and tax bases of all types of tax increasingly mobile
Amendment 111 #
Motion for a resolution Paragraph 4 4. Points out that technological progress and economic integration are making the taxpayers and tax bases of all types of tax increasingly mobile12 ; notes that this
Amendment 112 #
Motion for a resolution Paragraph 4 a (new) 4 a. Reiterates that taxing wealth where it is produced, will allow governments to increase citizens' tax morale while offering a level playing field for their SMEs, that struggle to copy with unfair competition from MNEs. Progress on the CCCTB file already voted in the European Parliament is long overdue;
Amendment 113 #
Motion for a resolution Paragraph 5 5. Observes that in spite of the numerous calls for shifting taxation from labour to pollution, revenues from taxes on pollution and resources in particular have remained very low, and yet they offer a potential source for increasing revenue through the application of the ‘polluter pays’ principle and are difficult to evade owing to the character of the tax base;
Amendment 114 #
Motion for a resolution Paragraph 5 5. Observes that in spite of the numerous calls for shifting taxation from labour to pollution, revenues from taxes on pollution and resources in particular have remained very low, and yet they offer a potential source for increasing revenue through the application of the ‘polluter pays’ principle and are difficult to evade owing to the character of the tax base; notes that currently in the EU almost 50% percent of taxation come from labour whereas only 6% is related to all uses of natural resources, including fuels, metals, minerals, pollution of water, air and soil, and emissions of CO2 and other greenhouse gases11a _________________ 11aEx’Tax Project, ‘Deltaplan Belastingen voor een Circulaire en SocialeEconomie. Routekaart2021- 2030’https://ex-tax.com/new-study-in- dutch-deltaplan-belastingen-voor-een- circulaire-en-sociale-economie- routekaart-2021-2030/
Amendment 115 #
Motion for a resolution Paragraph 5 5. Observes that in spite of the numerous calls for shifting taxation from labour to pollution, revenues from taxes on pollution and resources in particular have remained very low, and yet they offer a potential source for increasing revenue through the application of the ‘polluter pays’ principle and are difficult to evade owing to the character of the tax base; underlines that the goal of taxation on pollution should be to incentivize polluters to internalize negative externalities, and therefore the goal should be a shift in behaviour, rather than a maximization of tax revenue;
Amendment 116 #
Motion for a resolution Paragraph 5 5. Observes that in spite of the numerous calls for shifting taxation from labour to pollution, revenues from taxes on pollution and resources in particular have
Amendment 117 #
Motion for a resolution Paragraph 5 5.
Amendment 118 #
Motion for a resolution Paragraph 5 5. Observes that
Amendment 119 #
Motion for a resolution Paragraph 5 5. Observes that
Amendment 12 #
Motion for a resolution Citation 29 b (new) — having regard to the report of the United Nations’ High Level Panel on International Financial Accountability, Transparency and Integrity for Achieving the 2030 Agenda of 25 February 2021 entitled 'Financial Integrity for Sustainable Development',
Amendment 120 #
Motion for a resolution Paragraph 5 5. Observes that in spite of the numerous calls for shifting taxation from
Amendment 121 #
Motion for a resolution Paragraph 5 a (new) 5 a. Regrets that the current tax system still favours a linear supply chain by failing to provide sufficient incentives to better resource and waste management, recycling, re-usage and refurbishment; underlines that taxation plays a key role in ensuring our transition towards a circular economy and more sustainability; welcomes, in that regard, taxes on non- recycled plastic packaging waste and encourages similar alternatives;
Amendment 122 #
Motion for a resolution Paragraph 5 a (new) 5 a. Reminds that the EU minimum energy taxation regimes set in the Energy Taxation Directive 2003/96/EC are outdated and need to be aligned with the Green Deal objectives; notes that the Energy Taxation Directive as it currently stands does not factor in the “polluter pays principle” and is a hidden subsidy to fossil fuels by allowing general exemptions to energy uses in transport and heating;
Amendment 123 #
Motion for a resolution Paragraph 5 b (new) 5 b. Observes that the European Union managed to reach its emission reductions target for 2020; notes that reaching the targets under discussion for 2030 and 2050 requires more ambition, including in the field of taxation; stresses the importance of tax policy in reducing greenhouse gas emissions, particularly in the phasing-out of fossil fuels;
Amendment 124 #
Motion for a resolution Paragraph 5 a (new) 5 a. Underlines that the design of any environmental taxes must take into account the effects of other policy instruments such as the Emission Trading System in order to avoid double payments;
Amendment 125 #
Motion for a resolution Paragraph 5 b (new) 5 b. Notes with particular concern that redistribution through personal income tax system is endangered through the digital transformation of labour markets, the increasing mobility of labour and rising level of non-standard employment; highlights that this would raise equity concerns, in particular in a context of increasing wage polarisation; notes that, according to the IMF, new technologies have been the main factor explaining the decline in labour’s share of national income; observes that this has increased inequality, as that income has instead gone to the owners of the capital and it has also affected public budgets by shrinking the income tax base, since the output of automata, robots, and AI based devices are taxed as corporate profits;
Amendment 126 #
Motion for a resolution Paragraph 5 c (new) Amendment 127 #
Motion for a resolution Paragraph 5 c (new) 5 c. Clarifies that the introduction of environmental taxes must lead to a more socially just tax system; stresses that any regressive effects of the new taxes requires adequate compensation measures, including at the European level;
Amendment 128 #
Motion for a resolution Paragraph 6 Amendment 129 #
Motion for a resolution Paragraph 6 Amendment 13 #
Motion for a resolution Citation 29 c (new) — having regard to the ongoing work of the United Nations Committee of Experts on International Cooperation in Tax Matters,
Amendment 130 #
Motion for a resolution Paragraph 6 6. Notes that a significant amount of government funding is channeled through tax expenditure in the form of exemptions, deductions, credits, deferrals and reduced tax rates13 ; notes further that these overly complex national tax systems and in particular their various exemptions lead to loopholes; _________________ 13The tax-expenditure-to-GDP ratio is on average 4.5 percentage points in the EU; https://www.cepweb.org/reforming-tax- expenditures/;IMF, ‘Tax Policy for Inclusive Growth after the Pandemic’, 16 December 2020, https://www.imf.org/en/Publications/SPRO LLs/covid19-special-notes#fiscal
Amendment 131 #
Motion for a resolution Paragraph 6 6. Notes that a significant amount of government funding is channeled through tax expenditure in the form of exemptions, deductions, credits, deferrals and reduced tax rates13
Amendment 132 #
Motion for a resolution Paragraph 6 6. Notes that a significant amount of government funding is channeled through tax expenditure in the form of exemptions, deductions, credits, deferrals and reduced tax rates13 ; Stresses that many of those exemptions are directed towards sectors which are not sustainable; _________________ 13The tax-expenditure-to-GDP ratio is on average 4.5 percentage points in the EU; https://www.cepweb.org/reforming-tax- expenditures/;IMF, ‘Tax Policy for Inclusive Growth after the Pandemic’, 16 December 2020, https://www.imf.org/en/Publications/SPRO LLs/covid19-special-notes#fiscal
Amendment 133 #
Motion for a resolution Paragraph 6 6. Notes that
Amendment 134 #
Motion for a resolution Paragraph 6 a (new) 6 a. Deplores the negative social and economic effects of the COVID-19 pandemic leading to bankrupt enterprises, loss of market shares by SMEs and unemployment resulting in a loss of the Member states tax base; welcomes that in this regard,Member States and the Commission have tried to secure jobs and to protect the tax base while supporting SMEs and the middle class through a wide set of measures among others tax exemptions, deductions, credits, deferrals and reduced tax rates[1];calls on Member States to restrain from introducing new taxes till the recovery of the economy will reach the pre-pandemic level that might otherwise put further burden on vulnerable citizens and SMEs;[1]
Amendment 135 #
Motion for a resolution Paragraph 6 a (new) 6 a. Deplores that tax matters still fall under the unanimity rule; warns that unanimity is impeding important tax reforms without which significant internal market distortions remain; notes with concern that tax mixes in the EU are very divergent leading to distortions; believes that harmonization and minimum rates would lead to more effective, simple, and fair tax systems strengthening national sovereignties;
Amendment 136 #
Motion for a resolution Paragraph 6 a (new) 6 a. Notes that the tax gap in the EU is significant and that VAT gap, particularly, is expected to increase due to the economic constraints of the pandemic; and that VAT, as a source of an EU own resource, is a specially important area of European integration on tax matters, that needs to be reformed in a way that helps to boost European economy recovery, mainly when it is linked to our competitiveness;
Amendment 137 #
Motion for a resolution Paragraph 6 a (new) 6 a. Notes that low taxes on resource- use combined with high taxes on labour impede the development of the circular economy, which is resource-efficient but labour and knowledge intensive;
Amendment 138 #
Motion for a resolution Paragraph 6 b (new) 6 b. Notes that tax fraud and evasion are permanent challenges to our national tax regimes and that European integration on tax matters must have in regard the priority on building better common solutions to stronger cooperation between tax administrations and judicial systems;
Amendment 139 #
Motion for a resolution Paragraph 6 b (new) Amendment 14 #
Motion for a resolution Citation 29 d (new) — having regard to the report of the United Nations’ Inter-agency Task Force on Financing for Development of entitled ‘Financing for Sustainable Development Report 2020’,
Amendment 140 #
Motion for a resolution Paragraph 6 c (new) 6 c. Highlights that green taxation internalising the “polluter pays principle” as part of economic and fiscal reforms can play a key role in national recovery and resilience plans and therefore calls on the European Commission to put the right emphasis on this in the national recovery and resilience plans and encourage Member States to move in that direction;
Amendment 141 #
Motion for a resolution Paragraph 7 Amendment 142 #
Motion for a resolution Paragraph 7 7.
Amendment 143 #
Motion for a resolution Paragraph 7 7. Notes that COVID-19 has demonstrated that the current disproportionate reliance on labour income taxes and social contributions, which puts the onus on continued high levels of employment and consumption to fund government spending and policies, is neither sustainable nor economically effective; underlines that the World Inequality Database shows that in developed countries, tax represent 50% of the income of all the citizens, regardless their income level, and that this percentage is even lower for the wealthiest households;
Amendment 144 #
Motion for a resolution Paragraph 7 7. Notes that COVID-19 has demonstrated th
Amendment 145 #
Motion for a resolution Paragraph 7 7. Notes that COVID-19 has demonstrated that the current disproportionate reliance on labour income taxes and social contributions
Amendment 146 #
Motion for a resolution Paragraph 7 7. Notes that COVID-19 has demonstrated that the current disproportionate reliance on labour income taxes and social contributions, which puts the onus on continued high levels of employment and consumption to fund government spending and policies, is, just as high tax levels or complex tax systems, neither sustainable nor economically effective;
Amendment 147 #
Motion for a resolution Paragraph 7 a (new) 7 a. Recognizes that the pandemic will have a significant impact on tax revenue; reminds that, if successful, most green taxes will provide diminishing revenue; notes that safeguarding fiscal sustainability in the long-term requires countries to consider and coordinate their approach on alternative sources; underlines that the implementation of new taxes must also consider the importance of a strong demand for a successful economic recovery;
Amendment 148 #
Motion for a resolution Paragraph 8 8. Notes with concern that the impact of the COVID-19 pandemic is highly regressive, with the poorest households being the most severely hit14 ; highlights that some multinational enterprises sharply increased their profits in the context of the crisis such as Amazon that tripled its profits and Netflix ; underlines that, as calculated by the NGO Oxfam, the increase of profits and wealth is such that that Jeff Bezos could pay each of Amazon’s 876 000 employees a 105 000 dollars bonus and still be as wealthy as he was at the onset of the pandemic; regrets that large companies that realise excess profits, such as e-commerce businesses and wealthy individuals who realise significant capital gains through speculation, are often undertaxed; _________________ 14 OECD, ‘Tax and Fiscal Policy in
Amendment 149 #
Motion for a resolution Paragraph 8 8. Notes with concern that the impact of the regional and national lockdown measures following the COVID-19 pandemic is highly regressive, with the poorest households being the most severely hit14 ; regrets that
Amendment 15 #
Motion for a resolution Citation 29 e (new) — having regard to the ongoing work of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS),
Amendment 150 #
Motion for a resolution Paragraph 8 8. Notes with concern that the impact of the COVID-19 pandemic is highly regressive, with the poorest households being the most severely hit14 ; reminds that an inclusive and sustainable economic recovery is a priority; regrets that large companies that realise excess profits, such as e-commerce businesses and wealthy individuals who realise significant capital gains through speculation, are often undertaxed; notes the growing discussion regarding how taxation can mitigate the negative impacts of the extreme accumulation of wealth and profits; _________________ 14OECD, ‘Tax and Fiscal Policy in Response to the Coronavirus Crisis: Strengthening Confidence and Resilience’, 19 May 2020,https://www.oecd.org/ctp/tax- policy/tax-and-fiscal-policy-in-response- to-the-coronavirus-crisis-strengthening- confidence-and-resilience.htm
Amendment 151 #
Motion for a resolution Paragraph 8 8. Notes with concern that the impact of the COVID-19 pandemic is highly regressive, with the poorest households
Amendment 152 #
Motion for a resolution Paragraph 8 8. Notes with concern th
Amendment 153 #
Motion for a resolution Paragraph 8 8. Notes with concern that the impact of the COVID-19 pandemic is highly regressive, with the poorest households being the most severely hit14 ; regrets that
Amendment 154 #
Motion for a resolution Paragraph 8 8. Notes with concern that the impact of the COVID-19 pandemic is highly regressive, with the poorest households being the most severely hit14 ; regrets that large companies
Amendment 155 #
Motion for a resolution Paragraph 8 8. Notes with concern that the impact of the COVID-19 pandemic is highly regressive, with the poorest households being the most severely hit14 ; re
Amendment 156 #
Motion for a resolution Paragraph 8 a (new) 8 a. Considers digitalisation to be a big challenge for global tax systems and supports OECD efforts to find a solution; welcomes the Biden administration's recent proposals regarding Pillar 1 and Pillar 2; welcomes the Commission's commitment to put forward a proposal for a digital levy that is in line with the OECD's Pillar 1 while guaranteeing a sufficiently high level of income as an EU own resource; insists that also if the multilateral negotiations fail or prove to be insufficient, the EU must stand ready with its own digital levy;
Amendment 157 #
Motion for a resolution Paragraph 8 a (new) 8 a. Highlights the prime role of income tax policies in curbing inequalities; notes that European cooperation and coordination is the optimal approach to ensure a fair taxation of capital gains and to safeguard the progressivity of taxation on income;
Amendment 158 #
Motion for a resolution Paragraph 8 a (new) 8 a. Emphasises that tax policies need to ensure that the costs and benefits of the green and digital transition are fairly distributed amongst regions, businesses and citizens; calls on member states to find ways to sustain existing tax bases as much as possible, while exploring new ones;
Amendment 159 #
Motion for a resolution Paragraph 8 b (new) 8 b. Reminds that digitalisation remains a main challenge for tax systems; notes that the outcome of the OECD international tax negotiations may provide a proper solution; welcomes the Commission’s commitment to put forward a proposal for a digital levy in case the OECD negotiations fail to provide an adequate outcome in the near future;
Amendment 16 #
Motion for a resolution Recital A A. whereas the fiscal system must be reformed
Amendment 160 #
Motion for a resolution Paragraph 8 c (new) 8 c. Calls on Member States to consider an harmonised corporate taxation framework for the EU that does not enable base erosion and profit shifting; highlights that reducing the friction of cross-border economic activity and ensuring a fair level playing field improves the conditions for businesses, in particular SMEs, to thrive in the single market; notes that failing to fix the dramatic loopholes in corporate taxation can lead to a scenario where national defensive measures proliferate, thus negatively impacting economic activity within the internal market;
Amendment 161 #
Motion for a resolution Paragraph 8 d (new) 8 d. Encourages the European Commission to study the tax revenue loss of not having a common withholding tax on dividends, interest and royalties in the European Union; expects the Commission to assess the results and, if adequate, put forward a legislative proposal;
Amendment 162 #
Motion for a resolution Paragraph 8 e (new) 8 e. Regrets the lack of progress towards a European financial transactions tax (FTT), initially tabled in the aftermath of the financial crisis; notes that the European Council of July 2020 mentions the FTT as a possible own resource; highlights that a coordinated approach is optimal given the free movement of capital;
Amendment 163 #
Motion for a resolution Paragraph 9 9.
Amendment 164 #
Motion for a resolution Paragraph 9 9.
Amendment 165 #
Motion for a resolution Paragraph 9 9. Highlights that environmental taxes
Amendment 166 #
Motion for a resolution Paragraph 9 9. Highlights that environmental taxes have the potential to cover the need for additional revenue while supporting a resilient, competitive, sustainable and carbon-free economy;
Amendment 167 #
Motion for a resolution Paragraph 9 9. Highlights th
Amendment 168 #
Motion for a resolution Paragraph 9 9. Highlights that environmental taxes have the potential to cover the need for additional revenue while supporting a resilient, competitive, sustainable and carbon-free economy; calls on Member States to consider expanding the tax base for environmental taxes through inter alia natural resource taxes, distance-based charges in the transport sector, fuel prices, and the taxation of deforestation, landfill, incineration, pesticides and fertilizers; underlines that distance-based charges in the transport sector should not penalize citizens who are not able to afford housing in big cities and so need to commute every day to work;
Amendment 169 #
Motion for a resolution Paragraph 9 9. Highlights that environmental taxes have the potential to cover the need for additional revenue while supporting a resilient, competitive, sustainable and carbon-free economy; calls on Member States to consider expanding the tax base for environmental taxes through inter alia natural resource taxes, distance-based charges in the transport sector, fuel prices, and the taxation of deforestation, landfill,
Amendment 17 #
Motion for a resolution Recital A A. whereas the fiscal system must be reformed by shifting the tax mix, making the tax system fairer and adjusting our redistributive mechanisms if the state is to continue establishing the preconditions for inclusive and sustainable well-being;
Amendment 170 #
Motion for a resolution Paragraph 9 9. Highlights that
Amendment 171 #
Motion for a resolution Paragraph 9 9. Highlights that environmental taxes have the potential to cover the need for additional revenue while supporting a resilient, competitive, sustainable and carbon-free economy; calls on Member States to consider expanding the tax base
Amendment 172 #
Motion for a resolution Paragraph 9 9. Highlights that environmental taxes have the potential to cover the need for additional revenue while supporting a resilient, competitive, sustainable and carbon-free economy; calls on Member States to consider expanding the tax base for environmental taxes through inter alia natural resource taxes, distance-based charges in the transport sector, fuel prices, and the taxation of deforestation, landfill, incineration, pesticides
Amendment 173 #
Motion for a resolution Paragraph 9 9. Highlights that environmental taxes have the potential to cover the need for additional revenue while supporting a resilient, competitive, sustainable and carbon-free economy; calls on Member
Amendment 174 #
Motion for a resolution Paragraph 9 a (new) 9 a. Points out that tax revenues will rise automatically, as our economies recover; encourages Member-States therefore to adopt growth-enhancing policies, especially towards SME's, to invest in future-proof infrastructure, to create fiscal incentives that facilitate public-private partnerships and that boost innovation and entrepreneurship;
Amendment 175 #
Motion for a resolution Paragraph 9 a (new) 9 a. Highlights that the European Union should consider progressive environmental taxes, based on the carbon consumption, as serious options for a fair and effective environmental taxation;
Amendment 176 #
Motion for a resolution Paragraph 10 10.
Amendment 177 #
Motion for a resolution Paragraph 10 10. Underlines that environmental taxation should be accompanied by a general tax shift,
Amendment 178 #
Motion for a resolution Paragraph 10 a (new) 10 a. Highlights that digital goods are often mobile and intangible, and do not require the physical presence of the company in the digital sector; stresses that the current tax systems of the Member States do not fit the needs of the Digital Economy; calls for taking into consideration the principle that taxes are paid where profits are made, for all multinationals and digital corporations, when developing the new European tax system;
Amendment 179 #
Motion for a resolution Paragraph 10 a (new) 10 a. Underlines that a general tax shift should also consider a shift from EU citizens and European enterprises to non- EU foreign nationals and their property within the EU, as well as non- EU based multinational enterprises;
Amendment 18 #
Motion for a resolution Recital A A. whereas the fiscal system must be reformed if
Amendment 180 #
Motion for a resolution Paragraph 10 a (new) 10 a. Welcomes the idea of a tax shift that lowers the fiscal burden on labour, but highlights that, especially in the aftermath of the Covid-19 crisis, entreprises are in need of capital;
Amendment 181 #
Motion for a resolution Paragraph 10 b (new) 10 b. Stresses that a great amount of money is being lost due to tax fraud, tax evasion and tax optimisation schemes that make use of asymmetries in the tax system of different countries or regimes in order to reduce the amount of taxation; calls for improvements and measures to alleviate the effects of these practices and better investigate tax abuse;
Amendment 182 #
Motion for a resolution Paragraph 11 11. Warns that national budgets cannot rely on environmental taxes alone, as some of these revenues will fall as environmental harm decreases over time; calls on Member States
Amendment 183 #
Motion for a resolution Paragraph 11 11. Warns that national budgets cannot rely on environmental taxes alone, as some of these revenues will fall as environmental harm decreases over time; calls on Member
Amendment 184 #
Motion for a resolution Paragraph 11 11. Warns that national budgets cannot rely on
Amendment 185 #
Motion for a resolution Paragraph 11 11. Warns that
Amendment 186 #
Motion for a resolution Paragraph 11 11. Warns that national budgets cannot rely on environmental taxes alone, as
Amendment 187 #
Motion for a resolution Paragraph 11 11. Warns that national budgets cannot rely on environmental taxes alone
Amendment 188 #
Motion for a resolution Paragraph 11 a (new) 11 a. Calls on the European Commission to end the exemption of civil society organisations from the scope of the Anti-Money Laundering Directive and the Anti-Tax Avoidance Directive, in order to ensure that contributions to such organisations are duly scrutinized on their legality and origin, as requested by the European Court of Auditors1a, the FATF2a, the Maltese government report, backed by Moneyval3a; regrets that the European Court of Justice has deemed such scrutiny in violation of the free movement of capital4a; _________________ 1aSpecial Report No 35/2018 of 18 December 2018 entitled ‘Transparency of EU funds implemented by NGOs: more effort needed’, which requests that the EU draw up a legal definition of NGOs. 2aRecommendations V and VIII of the Financial Action Task Force (FATF). 3a2017 Annual Report of the Maltese Commissioner for Voluntary Organisations. 4aJudgment of the Court of Justice of 18 June 2020, European Commission v Hungary, C-78/18, ECLI:EU:C:2020:476.
Amendment 189 #
Motion for a resolution Paragraph 11 a (new) 11 a. Recalls that tax competition, inside and outside the European Union, led to a massive reduction in corporate tax revenues; insists that a minimum effective corporate tax rate should be established as soon as possible in the European Union;
Amendment 19 #
Motion for a resolution Recital A A. whereas
Amendment 190 #
Motion for a resolution Paragraph 11 a (new) 11 a. Highlights the inconsistencies in capital gains taxation across Europe and the negative fiscal spill overs resulting from it; calls for greater harmonisation of capital gains taxation to avoid tax competition and inefficiencies;
Amendment 191 #
Motion for a resolution Paragraph 11 b (new) 11 b. Calls on the European Union to implement a temporary excess profit tax, to tax multinational enterprises which benefited from the crisis to increase their profits;
Amendment 192 #
Motion for a resolution Paragraph 11 c (new) 11 c. Calls on the European Union to implement a progressive taxation on the wealth of the richest households;
Amendment 193 #
Motion for a resolution Paragraph 11 d (new) 11 d. Highlights that solutions should be implemented to avoid tax dodging of multinational companies in all sectors; calls on States to introduce and collect the tax deficit of multinationals : the difference between what a corporation pays in taxes globally and what this corporation would have to pay if all its profits were subject to a minimum tax rate in each of the countries where it operates; Underlines that such solution could encourage other States to follow the move and progressively lead to a global solution;
Amendment 194 #
Motion for a resolution Paragraph 12 12. Calls on Member States to revise tax expenditure in all tax areas; calls on Member States to perform annual, detailed and public cost-benefit analyses of each tax provision; calls on the Member States to submit an annual Report to the Commission on the extent that the digital transition has led to the reduction public sector costs and the simplification of the procedures for citizens and businesses;
Amendment 195 #
Motion for a resolution Paragraph 12 12. Calls on Member States to
Amendment 196 #
Motion for a resolution Paragraph 12 12. Calls on Member States to revise tax expenditure in all tax areas; calls on Member States to perform annual, detailed and public cost-benefit analyses of each tax provision; notes that tax incentives should aim at attracting investments in the ‘real’ economy, profit-based tax incentives, such as patent boxes, should be avoided as these often lead to abusive schemes and loss of revenues;
Amendment 197 #
Motion for a resolution Paragraph 12 12. Calls on Member States to revise tax expenditure in all tax areas; calls on Member States to perform annual, detailed and public cost-benefit analyses of each tax provision; encourages the removal of tax expenditures which are at odds with the European Union’s political priorities, namely the European Green Deal;
Amendment 198 #
Motion for a resolution Paragraph 12 12. Calls on Member States to revise tax expenditure in all tax areas; calls on Member States to perform annual, detailed and public cost-benefit analyses of each tax provision; further urges Member states to end exemptions which have harmful social and environmental impact;
Amendment 199 #
Motion for a resolution Paragraph 12 12. Calls on Member States to revi
Amendment 2 #
Motion for a resolution Citation 1 a (new) — having regard to articles 113, 114 and 115 TFEU,
Amendment 20 #
Motion for a resolution Recital A A. whereas the fiscal system must be reformed if the
Amendment 200 #
Motion for a resolution Paragraph 12 a (new) 12 a. Calls for personal income tax (structure of rates, exemptions, deductions, allowances, credits, etc.) to be designed to actively promote equal sharing of paid and unpaid work, income and pension rights between women and men, and to eliminate incentives that perpetuate unequal gender roles;
Amendment 201 #
Motion for a resolution Paragraph 12 b (new) 12 b. Notes that corporation and wealth taxes play a crucial role in reducing inequality through redistribution within the tax system and in providing revenues to fund social provisions and social transfers; fully supports the IMF recommendation in its Fiscal Monitor of April 2021 to introduce a temporary COVID-19 recovery contribution levied on high incomes or wealth to meet pandemic-related financing;
Amendment 202 #
Motion for a resolution Paragraph 13 13. Observes that there is also room for significant revenue and efficiency gains at tax administration level; notes that an effective and efficient tax administration, as well as a high degree of tax certainty, can encourage investment and foster competitiveness; recalls that cuts in budgets of tax administrations harm States’ capacity to fight against tax dodging and have a negative impact on their tax revenues;
Amendment 203 #
Motion for a resolution Paragraph 13 13. Observes that there is also room for significant revenue and efficiency gains at tax administration level; notes that an effective and efficient tax administration, as well as a high degree of tax certainty, can encourage investment and foster competitiveness; stresses that leveraging digital technology is crucial towards a simpler, more effective and efficient tax collection;
Amendment 204 #
Motion for a resolution Paragraph 13 13. Observes that there is also room for significant revenue and efficiency gains at tax administration level; notes
Amendment 205 #
Motion for a resolution Paragraph 13 13. Observes that there is also room for significant revenue and efficiency gains at tax administration level; notes that an effective and efficient tax administration, as well as a high degree of tax certainty, can encourage investment and foster competitiveness;
Amendment 206 #
Motion for a resolution Paragraph 13 13. Observes that there is also room for significant revenue and efficiency gains at tax administration level;
Amendment 207 #
Motion for a resolution Paragraph 13 13. Observes that there is also room for significant revenue and efficiency gains at tax administration level
Amendment 208 #
Motion for a resolution Paragraph 13 a (new) 13 a. Observes that also businesses can through corporate social responsibility initiatives increase tax morale; supports and encourages the up-take of voluntary tax transparency frameworks such as GRI 207 and voluntary tax codes of conduct for businesses by large companies; recommends the European Commission and Member States to include such matters in public procurement and tender procedures;
Amendment 209 #
Motion for a resolution Paragraph 13 a (new) Amendment 21 #
Motion for a resolution Recital A a (new) A a. whereas taxation is an exclusive competence of the Member States, and requires unanimity in Council in accordance with articles 113, 114, and 115 TFEU;
Amendment 210 #
Motion for a resolution Paragraph 13 a (new) 13 a. Calls on the Commission and Member States to come forward with concrete solutions to enhance cooperation between tax administrations and reinforce their human, financial and digital resources in order to empower such structures for the important mission of tax collection but also the protection of European taxpayers rights;
Amendment 211 #
Motion for a resolution Paragraph 13 b (new) 13 b. Stresses that tackling tax fraud and tax crimes is paramount to ensure a fair tax system; takes note of previous reports by the European Parliament which called for an ambitious review of the Anti-Money Laundering and Counter Terrorist Financing framework;
Amendment 212 #
Motion for a resolution Paragraph 14 14. Reminds the Commissioner for Economy that he should focus on making our tax systems simpler, clearer and easier to use as outlined in the mission letter from the Commission President as of 1 December 2019. Welcomes initiatives taken by the Commission within the framework of the Green Deal; notes with concern that no clear and holistic guidance exists on how taxation
Amendment 213 #
Motion for a resolution Paragraph 14 14. Welcomes initiatives taken by the Commission within the framework of the Green Deal; notes with concern that no clear and holistic guidance exists on how taxation should contribute to achieving the goals set out in the Green Deal and considers that the taxation system should therefore be reformed; stresses that taxation can be used both to deter certain behaviours and to incentivise investments in research and development or infrastructure necessary to achieving a carbon-neutral economy;
Amendment 214 #
Motion for a resolution Paragraph 14 14. Welcomes initiatives taken by the Commission within the framework of the Green Deal such as the revision of the Energy Taxation Directive(ETD) and the Carbon Border Adjustment Mechanism (CBAM); notes with concern that no clear and holistic guidance exists on how taxation should contribute to achieving the goals set out in the Green Deal and considers that the taxation system should therefore be reformed;
Amendment 215 #
Motion for a resolution Paragraph 14 14.
Amendment 216 #
Motion for a resolution Paragraph 14 14. Welcomes initiatives taken by the Commission within the framework of the Green Deal; notes
Amendment 217 #
Motion for a resolution Paragraph 14 14.
Amendment 218 #
Motion for a resolution Paragraph 14 14.
Amendment 219 #
Motion for a resolution Paragraph 14 a (new) 14 a. Calls on the Commission to explore all legal options to take action in the field of green taxation on a European level,including the possibility to replace the unanimity principle in the field of taxation by a qualified majority voting procedure in the area of environmental taxation as well as the application of article 192(2) of the TFEU;
Amendment 22 #
Motion for a resolution Recital A a (new) A a. whereas the COVID-19 pandemic created an unprecedented health crisis with major impacts on our societies, economy and public coffers;
Amendment 220 #
Motion for a resolution Paragraph 14 a (new) 14 a. Regrets that the Commission seems to put more efforts on monitoring and reducing public spending included in the Member States’ recovery plans than on setting up sufficient own resources to finance the recovery plan;
Amendment 221 #
Motion for a resolution Paragraph 15 15. Calls on the Commission to publish a roadmap and toolkit to guide Member States in reforming their tax systems post COVID-19; calls on the Commission to launch a comprehensive evaluation, to be followed by an action plan, on existing and important distortions in all tax areas that could severely impede Member States in reforming their tax systems and to protect their tax base and create a resilient and fair tax mix; calls on the Commission to launch legislative proposals introducing minimum standards, such as base or rate harmonisation, where needed to coordinate better taxation efforts;
Amendment 222 #
Motion for a resolution Paragraph 15 15. Calls on the Commission to publish
Amendment 223 #
Motion for a resolution Paragraph 15 15. Calls on the Commission to publish a roadmap and toolkit to guide Member States in reforming their tax systems post COVID-19; calls on the Commission to
Amendment 224 #
Motion for a resolution Paragraph 15 a (new) 15 a. Reiterates that the tax shift must safeguard social sustainability; calls on the Commission to consider establishing appropriate EU-level compensation measures for negatively affected regions and communities; underlines that social earmarking for revenues of new own resources and coordinated taxes, including new environmental ones, can contribute decisively to the just transition dimension, namely by promoting more investments in sustainable and quality jobs;
Amendment 225 #
Motion for a resolution Paragraph 15 a (new) 15 a. Calls on the European Commission to present an action plan to tackle existing taxation barriers in the EU's Single Market, including overly complicated procedures to reclaim withholding taxes and a lack of a common corporate tax base;
Amendment 226 #
Motion for a resolution Paragraph 16 Amendment 227 #
Motion for a resolution Paragraph 16 16. Welcomes the Commission’s soon- to-be-published revision of the Energy Taxation Directive17 ; calls on Member States to agree to close tax exemptions for aviation and maritime fuels, increase minimum rates and restore the level playing field; calls on the Commission to launch a proposal for a progressive European kerosene tax; calls on the Commission and Member States to launc independent studies concerning the impact on world commerce and tourism of the eventual closing of tax exemptions for aviation and maritime fuels; _________________ 17 OJ L 283, 31.10.2003, p. 51.
Amendment 228 #
Motion for a resolution Paragraph 16 16.
Amendment 229 #
Motion for a resolution Paragraph 16 16.
Amendment 23 #
Motion for a resolution Recital A c (new) A c. whereas the Covid-19 pandemic had an extremely negative overall impact on the economic performance of the European Union, including dramatic and asymmetric social consequences;
Amendment 230 #
Motion for a resolution Paragraph 16 16. Welcomes the Commission’s soon- to-be-published revision of the Energy Taxation Directive17 ;
Amendment 231 #
Motion for a resolution Paragraph 16 16. Welcomes the Commission’s soon- to-be-published revision of the Energy
Amendment 232 #
Motion for a resolution Paragraph 16 16. Welcomes the Commission’s soon- to-be-published revision of the Energy Taxation Directive17 ; calls on Member States to agree to gradually close tax exemptions for aviation and maritime fuels, increase minimum rates and restore the level playing field;
Amendment 233 #
Motion for a resolution Paragraph 16 16. Welcomes the Commission’s soon- to-be-published revision of the Energy Taxation Directive17; calls on Member States to agree to quickly close tax exemptions for aviation and maritime fuels, increase minimum rates and restore the level playing field; calls on the Commission to launch a proposal for a progressive European kerosene tax; _________________ 17 OJ L 283, 31.10.2003, p. 51.
Amendment 234 #
Motion for a resolution Paragraph 16 16.
Amendment 235 #
Motion for a resolution Paragraph 16 16.
Amendment 236 #
Motion for a resolution Paragraph 16 a (new) 16 a. Calls on the Commission to present legislative proposals to bring VAT rates in line with environmental and health considerations and consider differentiated VAT rates based on product circularity, asks to remove exemptions for international passenger air and maritime transport, and increase relevant minimum excise duties that have lost their effect due to inflation; seeks to pair these reforms with efforts to maintain purchasing power for those with the lowest income levels in the European Union;
Amendment 237 #
Motion for a resolution Paragraph 16 a (new) 16 a. Calls on Member States to agree to close tax exemptions for carbon-intensive aviation and maritime fuels, increase minimum rates and restore the level playing field; calls on the Commission to launch a proposal for a progressive European kerosene tax; notes that freedom of movement cannot be undermined; highlights that the kerosene tax carries a disproportionately negative social impact to peripheral regions;
Amendment 238 #
Motion for a resolution Paragraph 16 a (new) 16a. Calls on the Commission to seek a solution, in international fora such as the G20 and the OECD, as to how digital businesses can in effect be subject to the same taxation as SMEs, which have less scope for tax avoidance;
Amendment 239 #
Motion for a resolution Paragraph 16 b (new) Amendment 24 #
Motion for a resolution Recital A d (new) A d. whereas the European social model, based on quality public services and inclusive social protection, was paramount to face the consequences of the Covid-19 pandemic;
Amendment 240 #
Motion for a resolution Paragraph 16 b (new) 16 b. Encourages the Commission to put forward an ambitious carbon border adjustment mechanism (CBAM); highlights that this tool is paramount to prevent carbon leakage and promote sustainable jobs and sustainable industrial production; reminds that the CBAM must be WTO-compatible even if it means not being designed as a taxation measure;
Amendment 241 #
Motion for a resolution Paragraph 16 c (new) 16 c. Calls on the Commission to assess how to better integrate positive environmental impact on consumption taxes; stresses that a “green” VAT reduction could shape consumer preferences towards sustainable products and services;
Amendment 242 #
Motion for a resolution Paragraph 17 17. Calls on the Commission to propose an SME tax simplification package that aims to make tax compliance more streamlined and easier for small and medium-sized businesses; this package should consist of measures for making tax reporting less burdensome, encouraging Member States and national tax administrations to digitalise their processes, and to explore ways for moving towards simplified e-accounting, e- declarations and even automatic declarations for SMEs; reminds in this regard the importance of learning from best practices in different countries and cooperative compliance;
Amendment 243 #
Motion for a resolution Paragraph 17 17.
Amendment 244 #
Motion for a resolution Paragraph 17 17. Calls on the Commission to propose an SME tax simplification package that aims to make tax compliance more streamlined and easier for small and medium-sized businesses, particularly when cross-border economic activities are concerned;
Amendment 245 #
Motion for a resolution Paragraph 17 17. Calls on the Commission to, within its competences, propose an SME tax simplification package that aims to make tax compliance more streamlined and easier for small and medium-sized businesses;
Amendment 246 #
Motion for a resolution Paragraph 17 a (new) 17 a. Calls on the Commission to set up a centralised database of VAT rates in EU Member States with a legal obligation on Member States to keep it up to date – which is not the case for the current VIES database maintained by the Commission;
Amendment 247 #
Motion for a resolution Paragraph 17 a (new) 17 a. Encourages the Commission to put forward all the legislative initiatives for taxation, including all mentioned new own-resources, as established in the Interinstitutional Agreement on budgetary cooperation of 16 December 2020;
Amendment 248 #
Motion for a resolution Paragraph 18 Amendment 249 #
Motion for a resolution Paragraph 18 Amendment 25 #
Motion for a resolution Recital A a (new) A a. whereas inequality levels have increased throughout Europe when compared to 19808a and negatively impact human well-being; _________________ 8aWorld Inequality Database, 2019, How Unequal Is Europe? Evidence from Distributional National Accounts, 1980- 2017, https://wid.world/europe2019/
Amendment 250 #
Motion for a resolution Paragraph 18 Amendment 251 #
Motion for a resolution Paragraph 18 18. Recalls on the Commission and the Member States to carry out regular gender impact assessments of fiscal policies from a gender equality perspective focusing on the multiplier effect and implicit bias to ensure that neither direct nor indirect discrimination feature in any fiscal policies in the EU; recalls further the Commission to meet its legal obligation to promote gender equality, including in its assessments of fundamental tax policy design; underlines that reviews of Member States’ tax systems within the European Semester, as well as country- specific recommendations, require thorough analyses in this regard;
Amendment 252 #
Motion for a resolution Paragraph 18 18. Recalls on the Commission and the Member States to carry out regular
Amendment 253 #
Motion for a resolution Paragraph 18 18. Recalls on the Commission and the Member States to carry out regular gender and economic impact assessments of its fiscal policies
Amendment 254 #
Motion for a resolution Paragraph 18 a (new) Amendment 255 #
Motion for a resolution Paragraph 18 a (new) 18 a. Calls for a multilateral initiative at UN or G20 level to introduce minimum carbon tax standards including a rate; notes that such multilateral initiative could lead to a Multilateral Carbon Tax Treaty that would put all countries-, high- ,middle- and low-income countries on different pathways for application of a carbon tax, according to their differing levels of economic and social development; observes that recent analysis by the IMF and OECD shows that 55% of CO2-emissions from energy use across OECD and G20 countries remain completely unpriced;
Amendment 256 #
Motion for a resolution Paragraph 18 a (new) 18 a. Calls on the Commission to have in regard the principle of "less legislation, better legislation" on tax matters, avoiding consecutive legislative changes that create instability and uncertainty to market operators; therefore, call on the Commission to present, only when needed, structural changes with proper impact assessments on dimensions such as taxpayers rights, tax burden and companies competitiveness;
Amendment 26 #
Motion for a resolution Recital A a (new) A a. whereas the notion of a fair and efficient tax system does not necessarily imply a higher overall level of taxation;
Amendment 27 #
Motion for a resolution Recital A b (new) A b. whereas the European Union and its Member States are committed to deliver on the Paris Agreement targets of keeping the increase in global average temperature to well below 2 °C above pre- industrial levels and to pursue efforts to limit the increase to 1.5 °C;
Amendment 28 #
Motion for a resolution Recital B B. whereas the economic recovery
Amendment 29 #
Motion for a resolution Recital B B. whereas the economic recovery and the climate crisis have increased the need to mobilise more resources and
Amendment 3 #
Motion for a resolution Citation 11 Amendment 30 #
Motion for a resolution Recital B B. whereas the economic recovery a
Amendment 31 #
Motion for a resolution Recital B B. whereas the economic recovery, the lockdown of our economies and the climate crisis have increased the need to mobilise more resources and re-evaluate the current taxation policies;
Amendment 32 #
Motion for a resolution Recital B B. whereas the economic recovery
Amendment 33 #
Motion for a resolution Recital B a (new) B a. whereas these challenges require a fiscal framework that ensures sufficient room for public and private investments;
Amendment 34 #
Motion for a resolution Recital B a (new) B a. whereas tax levels are already very high in many Member-States;
Amendment 35 #
Motion for a resolution Recital C Amendment 36 #
Motion for a resolution Recital C Amendment 37 #
Motion for a resolution Recital C Amendment 38 #
Motion for a resolution Recital C C. whereas tax morale is generally higher in
Amendment 39 #
Motion for a resolution Recital C C. whereas tax morale is
Amendment 4 #
Motion for a resolution Citation 15 Amendment 40 #
Motion for a resolution Recital C C. whereas tax morale is generally higher in countries
Amendment 41 #
Motion for a resolution Recital C C. whereas tax morale is generally higher in countries
Amendment 42 #
Motion for a resolution Recital C C. whereas
Amendment 43 #
Motion for a resolution Recital C C. whereas tax morale is generally higher in countries that tax more heavily, which is evidence for the willingness of citizens to pay tax in return for effective public services and a social safety net9 ; _________________ 9 https://www.oecd- ilibrary.org/sites/0533eea9- en/index.html?itemId=/content/component/ 0533eea9-en
Amendment 44 #
Motion for a resolution Recital C C. whereas tax morale is generally higher in countries that tax more heavily,
Amendment 45 #
Motion for a resolution Recital C a (new) C a. whereas recent developments in taxation and tax collection have shifted the tax incidence from wealth to income, from capital income to labour income and consumption, from MNEs to SMEs and from the financial sector to the real economy;
Amendment 46 #
Motion for a resolution Recital C b (new) C b. whereas women and low income group are very impacted by an unfair and biased tax system, as they typically rely more on labour income, spend a higher proportion of their income on consumption and have less shares in MNEs;
Amendment 47 #
Motion for a resolution Recital C c (new) C c. whereas higher rates of tax evasion exist among the wealthiest 1a _________________ 1a https://ec.europa.eu/taxation_customs/site s/taxation/files/2019-taxation-papers- 76.pdf
Amendment 48 #
Motion for a resolution Recital C d (new) C d. whereas EU member states rely disproportionately on certain taxes, particularly labour income taxes, social contributions and indirect taxes such as value added tax (VAT);
Amendment 49 #
Motion for a resolution Recital C e (new) C e. whereas since 2002 the share of environmental tax revenues in total government taxation revenue has slightly declined, as has its value as a share of GDP;
Amendment 5 #
Motion for a resolution Citation 16 Amendment 50 #
Motion for a resolution Recital C f (new) C f. whereas ‘the polluter pays’ principles are not consistently applied, and the external costs of natural resource use and pollution are generally paid by society rather than the user/polluter;
Amendment 51 #
Motion for a resolution Recital C g (new) C g. whereas tax exemptions for the aviation and maritime sectors distort competition between transport sectors, and may promote inefficient and polluting modes of transport;
Amendment 52 #
Motion for a resolution Recital C h (new) C h. whereas in many EU Member States, taxes and levies on electricity are higher than for coal, gas or heating oil, both in absolute value and as a share of total price, hence hampering the achievement of the EU environment and climate policies;
Amendment 53 #
Motion for a resolution Recital D Amendment 54 #
Motion for a resolution Recital D Amendment 55 #
Motion for a resolution Recital D D. whereas
Amendment 56 #
Motion for a resolution Recital D D. whereas the 2011 EU flagship
Amendment 57 #
Motion for a resolution Recital D a (new) D a. whereas environmental taxation could sometimes be unfair by disproportionately hitting lower income households ; as a consequence, social justice has to be taken into account when designing a post-COVID environmental taxation;
Amendment 58 #
Motion for a resolution Recital D b (new) D b. whereas a few multinational enterprises made record-breaking profits during the crisis;
Amendment 59 #
Motion for a resolution Recital D c (new) D c. whereas in our history, some countries have deeply modified their tax system to face crisis, such as France that introduced an excess profit tax during the World War 1, which sometimes led to a long-term modification of their tax system;
Amendment 6 #
Motion for a resolution Citation 17 Amendment 60 #
Motion for a resolution Recital D d (new) D d. whereas the International Monetary Fund and the United Nations called for the implementation of an excess profit tax;
Amendment 61 #
Motion for a resolution Recital D e (new) Amendment 62 #
Motion for a resolution Recital E E. whereas small and medium-sized enterprises (SMEs) are particularly affected by the complexities of the tax system and tax compliance, disproportionately so compared to multinational enterprises (MNEs); reiterates the importance of a smart financial system giving value to local small and medium sized enterprises (SMEs);
Amendment 63 #
Motion for a resolution Recital E E. whereas small and medium-sized enterprises (SMEs) are particularly
Amendment 64 #
Motion for a resolution Recital E E. whereas small and medium-sized enterprises (SMEs) are particularly affected by the Covid-19 crisis as well as the complexities of the tax system and tax compliance, disproportionately so compared to multinational enterprises (MNEs);
Amendment 65 #
Motion for a resolution Recital E E. whereas small and medium-sized enterprises (SMEs) are particularly affected by the complexities of the tax system and tax compliance,
Amendment 66 #
Motion for a resolution Recital E E. whereas small and medium-sized enterprises (SMEs) and middle classes are particularly affected by the complexities of the tax system and tax compliance,
Amendment 67 #
Motion for a resolution Recital E E. whereas
Amendment 68 #
Motion for a resolution Recital E a (new) Amendment 69 #
Motion for a resolution Recital E a (new) E a. whereas tax matters are at the core of national sovereignty and this dimension of European integration must respect the limits imposed by the treaties; but having in regard, at the same time, the need to find a space for stronger cooperation between Member-States, in order to boost the role of tax policies for the economic recovery;
Amendment 7 #
Motion for a resolution Citation 21 a (new) — having regard to the IMF Fiscal Monitor report of April 2021,
Amendment 70 #
Motion for a resolution Recital E a (new) E a. whereas research by the Institute for European Environmental Policy shows that households have over- internalized their cost of pollution, paying 127% of the damage they do, while industry has internalised a mere 26% and agriculture a mere 6% of the cost they impose on society;1a _________________ 1a https://ieep.eu/uploads/articles/attachment s/05c5ff2d-cb97-424f-95f8- 5efb10d3da2b/Green%20taxation%20to% 20build%20fairer,%20more%20resilient% 20economies.pdf?v=63779736268
Amendment 71 #
Motion for a resolution Recital E a (new) E a. whereas new technologies, such as Artificial Intelligence or blockchain could contribute in making tax collection more efficient, tax administrations more lean and mean and thus providing citizens with a better, more modern public service;
Amendment 72 #
Motion for a resolution Recital E a (new) E a. whereas pollution should be defined as the emission of negative externalities of any economic activity into the environment, which may be characterized as a sphere where property rights are not established or too costly to enforce;
Amendment 73 #
Motion for a resolution Recital E a (new) E a. whereas Member State governments are responsible for raising taxes and setting tax rates, while the European Union is responsible for coordinating certain tax rules and rates, where this is pertinent to the Single Market;
Amendment 74 #
Motion for a resolution Recital E a (new) E a. whereas, taxation policies can be an effective tool for encouraging behavioural changes and incentivising investment;
Amendment 75 #
Motion for a resolution Recital E b (new) E b. whereas tax policies can have a significant impact on the European response to the social crisis that emerges from the economic situation Europe is facing; and, to that end, national tax reforms, in the context of the pandemic, must be balanced and better coordinated between Member States, having in regard taxpayers rights, the European companies competitiveness and the need to tackle tax fraud and evasion;
Amendment 76 #
Motion for a resolution Recital E b (new) E b. whereas the aim of environmental taxes should not be to maximize tax revenue, but to incentivize economic agents to internalise the costs of their negative externalities, and therefore minimize pollution; whereas this implies that in a climate-neutral economy, the revenue from such taxes is zero;
Amendment 77 #
Motion for a resolution Recital E b (new) E b. whereas the European institutions reached a broad agreement regarding the need to establish new own resources;
Amendment 78 #
Motion for a resolution Recital E c (new) E c. whereas the main objectives of green transition are a structural priority for the European economic recovery and tax policies can help Member States to achieve the climate and environmental goals; and that national tax reforms must have this dimension in regard, but avoid any increment on European taxpayers tax burden;
Amendment 79 #
Motion for a resolution Recital E c (new) Amendment 8 #
Motion for a resolution Citation 25 a (new) — having regard to the OECD report of 9 October 2020 entitled ‘Green budgeting and tax policy tools to support a green recovery’,
Amendment 80 #
Motion for a resolution Paragraph 1 1. Considers that
Amendment 81 #
Motion for a resolution Paragraph 1 1. Considers that COVID-19 has given the EU a unique chance for a proper and holistic analysis of tax systems, how individual taxes interact and how they can be better coordinated to produce more flexible, resilient, green and fairer tax systems;
Amendment 82 #
Motion for a resolution Paragraph 1 1. Considers that COVID-19 has
Amendment 83 #
Motion for a resolution Paragraph 1 1. Considers that new technologies and COVID-19 has given the EU a unique chance for a proper and holistic analysis of tax systems, how individual taxes interact and how they can be better coordinated to produce more flexible, resilient, green, growth-enhancing and fairer tax systems; recommends that Member States take this opportunity to build a new social-
Amendment 84 #
Motion for a resolution Paragraph 1 1. Considers that COVID-19 has given the EU a unique chance for a proper and holistic analysis of tax systems, how individual taxes interact and how they can
Amendment 85 #
Motion for a resolution Paragraph 1 1. Considers that
Amendment 86 #
Motion for a resolution Paragraph 1 a (new) 1 a. Underlines that unfair and regressive taxes such as VAT are on the rise in the Union and represent 7,1% of GDP whereas fairer taxes such as corporate taxes are decreasing and only represent 2,8% of GDP; stresses that the trend does not go in the right direction as the gap between those figures was one point less in 2006;
Amendment 87 #
Motion for a resolution Paragraph 1 a (new) 1a. Notes with concern that, even before the Covid crisis, government spending ratios in the EU were very high by international standards, and points out that this is an indication that Member States do not have a revenue problem, but, rather, a spending problem1a; _________________ 1ahttps://data.oecd.org/gga/general- government-spending.htm
Amendment 88 #
Motion for a resolution Paragraph 1 b (new) 1b. Points out that taxes and taxation are primarily a Member State competence, but that the EU can play an important coordinating role;
Amendment 89 #
Motion for a resolution Paragraph 1 c (new) 1c. Points out that, inside and outside the EU, there is competition to attract businesses, that taxes are one of a number of key aspects of that competition, and that a high tax burden disincentivises firms and highly skilled workers;
Amendment 9 #
Motion for a resolution Citation 28 a (new) Amendment 90 #
Motion for a resolution Subheading 1 Challenges facing our tax system from a
Amendment 91 #
Motion for a resolution Paragraph 2 2.
Amendment 92 #
Motion for a resolution Paragraph 2 2. Highlights that
Amendment 93 #
Motion for a resolution Paragraph 2 2. Highlights that current tax systems, and the fiscal capacities of Member States, are already facing and will increasingly face severe shocks,
Amendment 94 #
Motion for a resolution Paragraph 2 2. Highlights that current tax systems, and the fiscal capacities of Member States, are already facing and will increasingly face severe shocks, such as the need for large public investments to sustain the economic recovery and the green transition, the ageing of our societies and the consequent reduction in the working- age population, the digital transformation of our labour markets, increased tax competition and the existing tax gap; is concerned at what were high levels of tax liabilities in some Member States even before the Covid crisis;10 _________________ 10European Commission, ‘Tax policies in the European Union’ survey, 2020, https://ec.europa.eu/taxation_customs/busi ness/company-tax/tax-good- governance/european-semester/tax- policies-european-union-survey_en
Amendment 95 #
Motion for a resolution Paragraph 2 2. Highlights that current tax systems, and the fiscal capacities of Member States, are already facing
Amendment 96 #
Motion for a resolution Paragraph 2 2. Highlights that current tax systems, and the fiscal capacities of Member States, are already facing and will increasingly face severe shocks, such as the need for large public investments and leverage private capital to sustain the economic recovery and the green and digital transition, the ageing of our societies and the consequent reduction in the working-
Amendment 97 #
Motion for a resolution Paragraph 2 2. Highlights that current tax systems, and the fiscal capacities of Member States, are already facing and will increasingly face severe shocks, such as the need for large public investments to sustain the economic recovery and the green transition, the
Amendment 98 #
Motion for a resolution Paragraph 2 2. Highlights that current tax systems, and the fiscal capacities of Member States, are already facing and will increasingly face severe shocks, such as the need for large public investments and leverage private capital to sustain the economic recovery
Amendment 99 #
Motion for a resolution Paragraph 2 a (new) 2 a. Stresses that public finances will need to play a major role in enabling sustainability transitions through investments in innovation, infrastructure, human capital and ecosystems, yet these needs will compete with expanding demand for spending on areas such as pensions and health;
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