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

On the proposal for a Council Directive on Business in Europe: Framework for Income Taxation (BEFIT)

BUDG-PA-772187

Committee on Budgets · Rapporteur: Danuše Nerudová

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This draft opinion from the Committee on Budgets assesses the BEFIT proposal's budgetary implications. It supports BEFIT as a basis for a new EU own resource, but notes timing issues and suggests a statistics-based contribution as a transitional measure. It calls on the Council to adopt new own resources without delay and on the Commission to expand the basket of own resources, warning that without them nearly 20% of the EU budget could go to NGEU repayment.

Committee position. The Committee on Budgets supports BEFIT as a basis for a new own resource but suggests a statistics-based contribution as a transitional measure and calls for swift adoption of new own resources.

Key points

  1. Recalls that businesses benefit from the single market and considers it fair that a share of their profits contributes to the Union budget.
  2. Regrets that previous tax-based own resource initiatives (CCCTB, Digital Services Tax, OECD Pillar One) have not gained Council support.
  3. Notes that the Interinstitutional Agreement roadmap mentions a corporate tax-linked own resource; without BEFIT, defining a tax base is complicated.
  4. Determines that BEFIT is compatible with a corporate tax-based own resource and a statistics-based national contribution as proposed by the Commission.
  5. Affirms that a BEFIT-based own resource could provide a stable revenue stream for the EU budget, strained by debt repayment and spending needs.
  6. Notes that the BEFIT timeline would stretch into the 2030s, difficult to reconcile with NGEU repayment needs.
  7. Holds that a statistics-based contribution (CPOR) could go hand in hand with BEFIT, using Eurostat figures, and might incentivise Member States to accelerate BEFIT negotiations.
  8. Underlines that neither own resource option should burden companies or lead to excessive taxation of citizens.
  9. Reiterates call on Council to adopt new own resources without delay and on Commission to go beyond current proposal and seek compromises.
  10. Submits an amendment adding a recital stating that the budgetary assessment forms an integral part of Parliament's mandate for negotiations.

Who is affected

  • The Council, which is urged to adopt new own resources and accelerate BEFIT negotiations.
  • The Commission, which is called on to expand the own resources basket and seek compromises.
  • European companies, which should not face additional burdens from new own resources.

Figures and deadlines

  • almost 20 % of the annual EU budget might be sacrificed to cover NGEU repayment costs without new revenue.