Business in Europe: Framework for Income Taxation (BEFIT)

6.11.2025 A10-0194/103

Amendment 103

Sarah Knafo

on behalf of the ESN Group

Report A10-0194/2025

Evelyn Regner

Business in Europe: Framework for Income Taxation (BEFIT)

(COM(2023)0532 – C9-0341/2023 – 2023/0321(CNS))

Proposal for a directive

Recital 3 a (new)

Text proposed by the Commission	Amendment
	(3 a) In accordance with the principles of subsidiarity and proportionality set out in Article 5 of the Treaty on European Union, direct taxation policy remains the responsibility of the Member States. This Directive shall in no way lead to binding harmonisation of national tax bases or affect the budgetary sovereignty of Member States.

Or. en

6.11.2025 A10-0194/104

Amendment 104

Sarah Knafo

on behalf of the ESN Group

Report A10-0194/2025

Evelyn Regner

Business in Europe: Framework for Income Taxation (BEFIT)

(COM(2023)0532 – C9-0341/2023 – 2023/0321(CNS))

Proposal for a directive

Recital 18

Text proposed by the Commission	Amendment
(18) To ensure that the rules of the common framework are implemented and enforced correctly, Member States should lay down rules on penalties applicable to infringements of national provisions adopted pursuant to this Directive. Such penalties should be effective, proportionate and dissuasive.	(18) To ensure that the rules of the common framework are implemented and enforced correctly, Member States should lay down rules on penalties applicable to infringements of national provisions adopted pursuant to this Directive. Such penalties should be effective, proportionate and dissuasive. Member States shall remain solely competent to define the system and level of penalties applicable, in accordance with their respective legal traditions.

Or. en