Sittings · Document

Draft report (2024/2118(INI)) 2025-05-02

The role of simple tax rules and tax fragmentation in European competitiveness

Committee on Economic and Monetary Affairs

Amendment 1

Pasquale Tridico, Jussi Saramo, Manon Aubry, Marc Botenga

Motion for a resolution

Citation 11 a (new)

Motion for a resolution	Amendment
	– having regard to the Resolution 79/235 adopted by the General Assembly of the United Nations on 24 December 2024, on the ' Promotion of inclusive and effective international tax cooperation at the United Nations',

Or. en

Amendment 2

Pascal Canfin, Stéphanie Yon-Courtin

Motion for a resolution

Citation 11 a (new)

Motion for a resolution	Amendment
	– having regard to the G20 Rio de Janeiro Leaders’ Declaration of 19 November 2024 and the Rio de Janeiro G20 Ministerial Declaration on International Tax Cooperation1a,
	_________________
	1a https://g20.org/wp-content/uploads/2024/11/G20-Rio-de-Janeiro-Leaders-Declaration-EN.pdf

Or. en

Amendment 3

Fabio De Masi

Motion for a resolution

Citation 11 a (new)

Motion for a resolution	Amendment
	– having regard to a blueprint for a coordinated minimum effective taxation standard for ultra-high-net-worth individuals of 25 June 2024 prepared for the Brazilian G20 Presidency,

Or. en

Amendment 4

Fabio De Masi

Motion for a resolution

Citation 11 b (new)

Motion for a resolution	Amendment
	– having regard to the G20 Rio de Janeiro Leaders’ Declaration of 19 November 2024,

Or. en

Amendment 5

Fabio De Masi

Motion for a resolution

Citation 26 a (new)

Motion for a resolution	Amendment
	– having regard to its resolution of 25 November 2015 on tax rulings and other measures similar in nature or effect (based on the findings of the TAXE 1 Special Committee),

Or. en

Amendment 6

Fabio De Masi

Motion for a resolution

Citation 26 b (new)

Motion for a resolution	Amendment
	– having regard to its resolution of 6 July 2016 on tax rulings and other measures similar in nature or effect (based on the findings of the TAXE 2 Special Committee),

Or. en

Amendment 7

Fabio De Masi

Motion for a resolution

Citation 26 c (new)

Motion for a resolution	Amendment
	– having regard to its resolution of 26 March 2019 on financial crimes, tax evasion and tax avoidance (based on the own initiative report of the Special Commission on Financial Crime, Tax Evasion and Tax Fraud - TAX 3),

Or. en

Amendment 8

Michalis Hadjipantela

Motion for a resolution

Citation 33 a (new)

Motion for a resolution	Amendment
	– having regard to the study on Local taxes on economic activity in municipalities in EU Member States of the European Commission's Joint Research Centre (JRC) of 2022,

Or. en

Amendment 9

Fabio De Masi

Motion for a resolution

Citation 38 a (new)

Motion for a resolution	Amendment
	– having regard to the contributions during its EU Tax Symposium 2025,

Or. en

Amendment 10

Niels Fuglsang, Matthias Ecke, Bruno Gonçalves, Aurore Lalucq, Evelyn Regner

Motion for a resolution

Recital -A (new)

Motion for a resolution	Amendment
	-A. whereas effective, fair and efficient tax policies play a key role in promoting long term sustainable growth and inclusive societies, by generating the funds required to provide essential public goods and services, foster investment and reduce social and economic inequality;

Or. en

Amendment 11

Niels Fuglsang, Matthias Ecke, Bruno Gonçalves, Aurore Lalucq, Evelyn Regner

Motion for a resolution

Recital A a (new)

Motion for a resolution	Amendment
	A a. whereas the EU faces a significant investment gap of EUR 750 to 800 billion annually1a; whereas closing this gap is crucial to ensuring sustainable economic growth, enhancing competitiveness, and achieving the EU’s green and digital transition objectives;
	_________________
	1a Mario Draghi, “The Future of European Competitiveness”

Or. en

Amendment 12

Lídia Pereira

Motion for a resolution

Recital B

Motion for a resolution	Amendment
B. whereas in 2023, the tax burden (i.e. overall tax revenues as a share of GDP) in the EU stood at 39.0 % of GDP, a slight decrease as compared with 202216 ;	B. whereas in 2023, the tax burden (i.e. overall tax revenues as a share of GDP) in the EU stood at 39.0 % of GDP, a slight decrease as compared with 202216, but still a significantly high ratio; whereas, in some Member States, this ratio have been increasing in the last decade;
_________________	_________________
16 European Commission, Data on Taxation Trends, last updated on 10 March 2025.	16 European Commission, Data on Taxation Trends, last updated on 10 March 2025.

Or. en

Amendment 13

Sirpa Pietikäinen

Motion for a resolution

Recital B a (new)

Motion for a resolution	Amendment
	B a. whereas estimated global losses from tax evasion are around 500 billion euros, with 100 billion in the EU area; 1a
	_________________
	1a European Court of Auditors’ Special Report 27/2024: Combatting harmful tax regimes and corporate tax avoidance

Or. en

Amendment 14

Niels Fuglsang, Matthias Ecke, Bruno Gonçalves, Aurore Lalucq, Evelyn Regner

Motion for a resolution

Recital B a (new)

Motion for a resolution	Amendment
	B a. whereas the EU loses hundreds of billions of euros in tax revenue annually due to tax fraud, tax evasion, and aggressive tax planning employed by multinational enterprises (MNEs) and wealthy individuals1b, namely by exploiting differences in national tax systems and tax fragmentation; whereas these losses deprive Member States of essential public funding that could be used to support infrastructure, innovation, and social policies necessary to enhance EU competitiveness and economic resilience;
	_________________
	1b Murphy, R. (2019). The European tax gap. A report for the Socialists and Democrats Group in the European Parliament. Global Policy, 2019-01.

Or. en

Amendment 15

Niels Fuglsang, Matthias Ecke, Bruno Gonçalves, Aurore Lalucq, Evelyn Regner

Motion for a resolution

Recital B b (new)

Motion for a resolution	Amendment
	B b. whereas cross-border corporate tax abuse remains the largest contributor to global tax losses; whereas such tax abuse constitutes a major global economic challenge, depriving governments of essential tax revenues needed for public investment, exacerbating inequalities both between and within countries, and distorting competition by undermining smaller and domestic businesses that generate the majority of employment;

Or. en

Amendment 16

Niels Fuglsang, Matthias Ecke, Bruno Gonçalves, Aurore Lalucq, Evelyn Regner

Motion for a resolution

Recital D

Motion for a resolution	Amendment
D. whereas the VAT compliance gap amounted to EUR 89.3 billion in 2022 according to the Commission18 ;	D. whereas the VAT compliance gap alone amounted to EUR 89.3 billion, or around 7 % of the total expected VAT revenue, in 2022 according to the Commission1d; whereas according to estimates one quarter of the VAT gap is directly linked to criminal VAT fraud2d;
_________________	_________________
	1d European Commission, VAT gap in the EU – 2024 report, 2024.
	2d Questions and Answers: VAT Gap 2022 report. https://ec.europa.eu/commission/presscorner/detail/en/qanda_22_7519
18 European Commission, VAT gap in the EU – 2024 report, 2024.

Or. en

Amendment 17

Michalis Hadjipantela

Motion for a resolution

Recital E a (new)

Motion for a resolution	Amendment
	E a. whereas tax compliance costs impose an additional financial burden on companies that accumulates on top of the tax liability itself, diverting time and resources from other investment opportunities;

Or. en

Amendment 18

Niels Fuglsang, Matthias Ecke, Bruno Gonçalves, Aurore Lalucq, Evelyn Regner

Motion for a resolution

Recital E a (new)

Motion for a resolution	Amendment
	E a. whereas according to estimates the total tax compliance costs in the 27 EU Member States plus the UK are estimated at EUR 204 billion, equating to 1.3% of their combined GDP; highlights that micro-enterprises bear the overwhelming majority of these costs (87%), followed by small businesses (10%), placing a disproportionate administrative burden on smaller companies1e;
	_________________
	1e VVA/KPMG, “Study on the Cumulated Impacts of Tax Compliance Costs for SMEs and Micro-Enterprises,” European Commission, DG TAXUD, 2022.

Or. en

Amendment 19

Thomas Bajada, Costas Mavrides

Motion for a resolution

Recital E a (new)

Motion for a resolution	Amendment
	E a. whereas the relative burden of tax compliance is disproportionately higher for SMEs than for larger enterprises;

Or. en

Amendment 20

Kira Marie Peter-Hansen

Motion for a resolution

Recital E a (new)

Motion for a resolution	Amendment
	E a. whereas Member States face important challenges that could impact their tax revenues and tax mix such as significant demographic changes, the climate crisis, digitalisation and automatisation;

Or. en

Amendment 21

Lídia Pereira

Motion for a resolution

Recital E a (new)

Motion for a resolution	Amendment
	E a. whereas taxation is primarily a national competence of Member States, according to the treaties;

Or. en

Amendment 22

Dirk Gotink

Motion for a resolution

Recital E a (new)

Motion for a resolution	Amendment
	E a. whereas taxation is a prerogative of the Member States, with the EU having only limited competences, as provided by the TFEU;

Or. en

Amendment 23

Niels Fuglsang, Matthias Ecke, Bruno Gonçalves, Aurore Lalucq, Evelyn Regner

Motion for a resolution

Recital E b (new)

Motion for a resolution	Amendment
	E b. whereas growing capital mobility, along with the broader trends of globalisation and digitalisation over recent decades, have progressively diminished the capacity of individual countries to ensure the effectiveness of their tax policy and protection of their tax base —particularly corporate taxes, but also increasingly personal income taxes — thereby eroding public revenue bases2e;
	_________________
	2e de la Feria, R. (2023). Pillar 2, Fiat, and the EU Unanimity rule on tax matters. Fiat, and the EU Unanimity Rule on Tax Matters (January 3, 2023), 2-8.

Or. en

Amendment 24

Michalis Hadjipantela

Motion for a resolution

Recital E b (new)

Motion for a resolution	Amendment
	E b. whereas a European Commission study1a estimated that businesses within the EU-28 incurred on average an annual tax compliance cost equivalent to 1.9% of their turnover in 2019; whereas among the various taxes, businesses regarded VAT and corporate tax as those with the highest compliance burden;
	_________________
	1a European Commission, Tax compliance costs for SMEs: An update and a complement Final Report 2022, https://op.europa.eu/en/publication-detail/-/publication/70a486a9-b61d-11ec-b6f4-01aa75ed71a1

Or. en

Amendment 25

Fabio De Masi

Motion for a resolution

Recital F

Motion for a resolution	Amendment
F. whereas Draghi’s comprehensive report on the European Union’s economic situation warns about the EU’s declining productivity and competitiveness, and that, without decisive action, the EU faces a ‘slow and agonising decline’, also underscoring the necessity for coordinated policies, reducing bureaucratic hurdles to enhance competitiveness and identifying and eliminating unnecessary rules, also in the area of taxation;	F. whereas Draghi’s comprehensive report on the European Union’s economic situation warns about the EU’s declining productivity and competitiveness, and that, without decisive action, the EU faces a ‘slow and agonising decline’, also underscoring the necessity to increase public and thereby private investment, reducing bureaucratic hurdles to enhance competitiveness and identifying and eliminating unnecessary rules, also in the area of taxation;

Or. en

Amendment 26

Roberts Zīle

Motion for a resolution

Recital F

Motion for a resolution	Amendment
F. whereas Draghi’s comprehensive report on the European Union’s economic situation warns about the EU’s declining productivity and competitiveness, and that, without decisive action, the EU faces a ‘slow and agonising decline’, also underscoring the necessity for coordinated policies, reducing bureaucratic hurdles to enhance competitiveness and identifying and eliminating unnecessary rules, also in the area of taxation;	F. whereas Draghi’s comprehensive report on the European Union’s economic situation warns about the EU’s declining productivity and competitiveness, and that, without decisive action, the EU faces a ‘slow and agonising decline’, also underscoring the necessity for coordinated policies limited to eliminating unnecessary barriers and reducing bureaucratic taxation related hurdles within the streamlining the Single Market scope;

Or. en

Amendment 27

Kira Marie Peter-Hansen

Motion for a resolution

Recital F

Motion for a resolution	Amendment
F. whereas Draghi’s comprehensive report on the European Union’s economic situation warns about the EU’s declining productivity and competitiveness, and that, without decisive action, the EU faces a ‘slow and agonising decline’, also underscoring the necessity for coordinated policies, reducing bureaucratic hurdles to enhance competitiveness and identifying and eliminating unnecessary rules, also in the area of taxation;	F. whereas Draghi’s comprehensive report on the European Union’s economic situation warns about the EU’s declining productivity and competitiveness, and that, without decisive action, the EU faces a ‘slow and agonising decline’, also underscoring the necessity for coordinated policies, reducing bureaucratic hurdles to enhance competitiveness and identifying the need to harmonize tax rules to deepen the internal market;

Or. en

Amendment 28

Niels Fuglsang, Matthias Ecke, Bruno Gonçalves, Aurore Lalucq, Evelyn Regner

Motion for a resolution

Recital F a (new)

Motion for a resolution	Amendment
	F a. whereas Draghi’s comprehensive report also acknowledges the need to “eliminate any taxation obstacles to cross-border investing in the EU to reduce capital market fragmentation” as a way to reduce fragmentation and deepen the Capital Markets Union; whereas the reports stresses that “EU citizens should be able to invest in other Member States without complex taxation procedures, effectively resulting in double taxation” and insists that “the taxation related to capital investments should be synchronised as much as possible to reduce fragmentation in terms of incentives”;1f
	_________________
	1f Mario Draghi, “The Future of European Competitiveness”, Part B - In-depth analysis and recommendations, September 2024, p. 293

Or. en

Amendment 29

Markus Ferber

Motion for a resolution

Recital F a (new)

Motion for a resolution	Amendment
	F a. whereas tax policy fragmentation and overly complicated tax policy design create various obstacles for companies and citizens in the Single Market: legal uncertainty, red-tape, risk of double taxation, difficulties claiming tax refunds; whereas those obstacles discourage cross-border economic activity in the Single Market; whereas tax policy fragmentation and overly complicated tax policy design also create risks for tax authorities such as double non-taxation and arbitrage possibilities;

Or. en

Amendment 30

Fabio De Masi

Motion for a resolution

Recital F a (new)

Motion for a resolution	Amendment
	F a. whereas the G20 Rio de Janeiro Leaders’ Declaration underlined that progressive taxation is one of the key tools to reduce domestic inequalities, strengthen fiscal sustainability, foster budget consolidation, promote strong, sustainable, balanced, and inclusive growth and facilitate the achievement of the SDGs and committed to ensuring that ultra-high-net-worth individuals are effectively taxed;

Or. en

Amendment 31

Niels Fuglsang, Matthias Ecke, Bruno Gonçalves, Aurore Lalucq, Evelyn Regner

Motion for a resolution

Recital F b (new)

Motion for a resolution	Amendment
	F b. whereas the Letta report stresses that effective and sustainable funding for Services of General Interest (SGIs) is essential to uphold the European social model and ensure universal access to high-quality services—including healthcare, housing, energy, and digital communications—which underpin social protection, inclusion, and competitiveness2f;
	_________________
	2f Enrico Letta, “Much More than a Market - Empowering the Single Market to deliver a sustainable future and prosperity for all EU Citizens”, April 2024, p. 98.

Or. en

Amendment 32

Niels Fuglsang, Matthias Ecke, Bruno Gonçalves, Aurore Lalucq, Evelyn Regner

Motion for a resolution

Recital F c (new)

Motion for a resolution	Amendment
	F c. whereas the Letta report highlights that tax fragmentation remains a major barrier for EU businesses and SMEs in particular, and that a better alignment through a harmonised EU tax framework is key to facilitating the free movement of workers, goods and services and in supporting growth and private investment3f;whereas robust and fair taxation is a key instrument in generating the revenues necessary to invest in and maintain SGIs across all regions of the Union;
	_________________
	3f Enrico Letta, “Much More than a Market - Empowering the Single Market to deliver a sustainable future and prosperity for all EU Citizens”, April 2024, p. 91, 111.

Or. en

Amendment 33

Regina Doherty

Motion for a resolution

Paragraph 1

Motion for a resolution	Amendment
1. Emphasises that simple and predictable tax rules should make it easier for taxpayers to pay their taxes and for governments to administer and collect revenue; highlights the need to create a compliance-friendly and business-supportive European Union, where productive sectors can compete and thrive and workers can earn a good income;	1. Emphasises that simple and predictable tax rules should make it easier for taxpayers to pay their taxes and for governments to administer and collect revenue; highlights the need to create a compliance-friendly and business-supportive European Union, where productive sectors can compete and thrive and workers can earn a good income; Emphasises that overly complex and oenerous taxation rules deter investment, reduce proposerity, increase the cost of living, and undermine living standards; stresses that taxation is a means to an end and not an end in itself;

Or. en

Amendment 34

Kira Marie Peter-Hansen

Motion for a resolution

Paragraph 1

Motion for a resolution	Amendment
1. Emphasises that simple and predictable tax rules should make it easier for taxpayers to pay their taxes and for governments to administer and collect revenue; highlights the need to create a compliance-friendly and business-supportive European Union, where productive sectors can compete and thrive and workers can earn a good income;	1. Emphasises that simple and predictable tax rules should make it easier for taxpayers to pay their taxes and for governments to administer and collect revenue; highlights the need to create a compliance-friendly and business-supportive European Union, where productive sectors can compete and thrive, workers can earn a good income and the environment is protected;

Or. en

Amendment 35

Niels Fuglsang, Matthias Ecke, Bruno Gonçalves, Aurore Lalucq, Evelyn Regner

Motion for a resolution

Paragraph 1

Motion for a resolution	Amendment
1. Emphasises that simple and predictable tax rules should make it easier for taxpayers to pay their taxes and for governments to administer and collect revenue; highlights the need to create a compliance-friendly and business-supportive European Union, where productive sectors can compete and thrive and workers can earn a good income;	1. Emphasises that simple and predictable tax rules should make it easier for taxpayers to pay their taxes and for governments to administer and collect revenue; highlights the need to create a compliance-friendly and business-supportive European Union, where productive sectors can compete and thrive and workers can earn a a fair wage;

Or. en

Amendment 36

Roberts Zīle

Motion for a resolution

Paragraph 1

Motion for a resolution	Amendment
1. Emphasises that simple and predictable tax rules should make it easier for taxpayers to pay their taxes and for governments to administer and collect revenue; highlights the need to create a compliance-friendly and business-supportive European Union, where productive sectors can compete and thrive and workers can earn a good income;	1. Emphasises that simple and predictable tax rules should make it easier for taxpayers to pay their taxes and for governments to administer and collect revenue; highlights the need to create a compliance-friendly and business-supportive approach, where productive sectors can compete and thrive and workers can earn a good income;

Or. en

Amendment 37

Billy Kelleher, Stéphanie Yon-Courtin

Motion for a resolution

Paragraph 1 a (new)

Motion for a resolution	Amendment
	1 a. Emphasises that trade wars undermine businesses, both domestically and globally; businesses thrive on certainty and predictability as this enables them to make long-term decisions on investment and growth; urges the Commission and Member States to seek to limit the trade turmoil as much as possible and to ensure European businesses are involved and consulted when making decisions in response to tariffs;

Or. en

Amendment 38

Markus Ferber

Motion for a resolution

Paragraph 1 a (new)

Motion for a resolution	Amendment
	1 a. Points out that tax policy design and overall tax levels should not distort economic actors’ decision making or constrain their economic options;

Or. en

Amendment 39

Niels Fuglsang, Matthias Ecke, Aurore Lalucq, Evelyn Regner

Motion for a resolution

Paragraph 2

Motion for a resolution	Amendment
2. Stresses that the EU tax system should uphold the principles of subsidiarity and proportionality, and that Member States retain the right to tailor their tax systems to their specific national needs, while adhering to common standards and ensuring the efficient use of revenues;	2. Stresses that the tax framework in the Union should uphold the principles of subsidiarity and proportionality; acknowledges that Member States retain the right to tailor their tax systems to their specific national needs to the extent that rules are not harmonised under EU law;

Or. en

Amendment 40

Lídia Pereira

Motion for a resolution

Paragraph 2

Motion for a resolution	Amendment
2. Stresses that the EU tax system should uphold the principles of subsidiarity and proportionality, and that Member States retain the right to tailor their tax systems to their specific national needs, while adhering to common standards and ensuring the efficient use of revenues;	2. Stresses that the EU tax system should uphold the principles of subsidiarity and proportionality, and that Member States have the right to tailor their tax systems to their specific national needs, while adhering to common standards, coordinating efforts on the fight against tax fraud and evasion, exchanging information in a fluid and effective manner, and ensuring the efficient use of revenues;

Or. en

Amendment 41

Markus Ferber

Motion for a resolution

Paragraph 2

Motion for a resolution	Amendment
2. Stresses that the EU tax system should uphold the principles of subsidiarity and proportionality, and that Member States retain the right to tailor their tax systems to their specific national needs, while adhering to common standards and ensuring the efficient use of revenues;	2. Stresses that the EU tax system should uphold the principles of subsidiarity and proportionality, and that Member States retain the right to tailor their tax systems to their specific national needs, while adhering to common standards and the principle of sincere cooperation and ensuring the efficient use of revenues;

Or. en

Amendment 42

Billy Kelleher

Motion for a resolution

Paragraph 2

Motion for a resolution	Amendment
2. Stresses that the EU tax system should uphold the principles of subsidiarity and proportionality, and that Member States retain the right to tailor their tax systems to their specific national needs, while adhering to common standards and ensuring the efficient use of revenues;	2. Stresses that the EU tax system should uphold the principles of subsidiarity and proportionality, and that Member States retain the right to tailor their tax systems to their specific national needs, while adhering to common standards and ensuring the efficient use of revenues; believes that a balance can be struck between respecting Member State competences whilst ensuring that there is a consistent interpretation and implementation of EU tax acquis;

Or. en

Amendment 43

Kira Marie Peter-Hansen

Motion for a resolution

Paragraph 2

Motion for a resolution	Amendment
2. Stresses that the EU tax system should uphold the principles of subsidiarity and proportionality, and that Member States retain the right to tailor their tax systems to their specific national needs, while adhering to common standards and ensuring the efficient use of revenues;	2. Stresses, as stated in the Draghi report19a, that divergent tax rules across the Union are a significant hurdle to achieve a true Single Market. Acknowledges that the EU tax system should uphold the principles of subsidiarity and proportionality, and that Member States retain the right to tailor their tax systems to their specific national needs, while adhering to common standards and ensuring a level playing field;
	_________________
	19a https://commission.europa.eu/topics/eu-competitiveness/draghi-report_en#paragraph_47059

Or. en

Amendment 44

Fabio De Masi

Motion for a resolution

Paragraph 2

Motion for a resolution	Amendment
2. Stresses that the EU tax system should uphold the principles of subsidiarity and proportionality, and that Member States retain the right to tailor their tax systems to their specific national needs, while adhering to common standards and ensuring the efficient use of revenues;	2. Stresses that the EU tax system should uphold the principles of subsidiarity and proportionality, and that Member States retain the right to tailor their tax systems to their specific national needs including a sufficiently broad corporate tax base and effective tax rates preventing race to the bottom and shielding SMEs from unfair tax practices of multinational corporations, while adhering to common standards and ensuring the efficient use of revenues;

Or. en

Amendment 45

Roberts Zīle

Motion for a resolution

Paragraph 2

Motion for a resolution	Amendment
2. Stresses that the EU tax system should uphold the principles of subsidiarity and proportionality, and that Member States retain the right to tailor their tax systems to their specific national needs, while adhering to common standards and ensuring the efficient use of revenues;	2. Stresses that the EU tax system must strictly uphold the principles of subsidiarity and proportionality as safeguarded in Treaties, ensuring that Member States retain full and primary responsibility for tailoring their tax systems to their specific national needs; underlines that common standards must be tailored to addressing clear and demonstrable obstacles to the functioning of the Single Market, without encroaching upon national fiscal sovereignty;

Or. en

Amendment 46

Regina Doherty

Motion for a resolution

Paragraph 2

Motion for a resolution	Amendment
2. Stresses that the EU tax system should uphold the principles of subsidiarity and proportionality, and that Member States retain the right to tailor their tax systems to their specific national needs, while adhering to common standards and ensuring the efficient use of revenues;	2. Stresses that taxation is and should remain a national competence and subject to unanimity; stresses that the EU tax system should uphold the principles of subsidiarity and proportionality, and that Member States retain the right to tailor their tax systems to their specific national needs, while adhering to common standards and ensuring the efficient use of revenues;

Or. en

Amendment 47

Fernand Kartheiser

Motion for a resolution

Paragraph 2

Motion for a resolution	Amendment
2. Stresses that the EU tax system should uphold the principles of subsidiarity and proportionality, and that Member States retain the right to tailor their tax systems to their specific national needs, while adhering to common standards and ensuring the efficient use of revenues;	2. Stresses that the EU tax system should uphold the principles of subsidiarity and proportionality, and that the Member States have competence to determine their tax systems;

Or. en

Amendment 48

Pasquale Tridico, Jussi Saramo, Manon Aubry

Motion for a resolution

Paragraph 2 a (new)

Motion for a resolution	Amendment
	2 a. Stresses the importance of greater tax harmonisation between Member States as a strategy to reduce the cost of compliance with tax rules for enterprises; underlines that such developments can significantly reduce tax avoidance and evasion;

Or. en

Amendment 49

Niels Fuglsang, Matthias Ecke, Bruno Gonçalves, Aurore Lalucq, Evelyn Regner

Motion for a resolution

Paragraph 2 a (new)

Motion for a resolution	Amendment
	2 a. Notes, that, as a result, the current tax framework in the Union consists of 27 different corporate tax systems, which constitutes a serious impediment to business activity in the internal market; stresses that the complexity of, and discrepancies in, the interaction of the different tax systems create an uneven playing field and increases tax uncertainty and tax compliance costs for businesses operating in more than one Member State; highlights that the disparities between Member States create mismatches that can lead to double non-taxation and unintended tax benefits1a;
	_________________
	1a European Commission, Proposal for a Council Directive on Business in Europe: Framework for Income Taxation (BEFIT), Explanatory Memorandum, p. 8.

Or. en

Amendment 50

Kira Marie Peter-Hansen

Motion for a resolution

Paragraph 2 a (new)

Motion for a resolution	Amendment
	2 a. Is deeply concerned with the threat to European tax sovereignty expressed in the US President’s statements on 2 April 2025 on VAT in EU Member States as part of the justification for imposing tariffs on US imports from the EU; calls on the Commission and Member States to reaffirm Member States’ tax sovereignty in these and other tax-related matters, including prospective European taxes on digital services, and the unacceptability of foreign powers seeking to undermine tax sovereignty in the EU;

Or. en

Amendment 51

Niels Fuglsang, Matthias Ecke, Bruno Gonçalves, Aurore Lalucq, Evelyn Regner

Motion for a resolution

Paragraph 2 b (new)

Motion for a resolution	Amendment
	2 b. Points out further that this has an adverse effect on the functioning of the internal market as it discourages cross-border investments and puts Union businesses at a competitive disadvantage compared to businesses operating in markets of a comparable size elsewhere in the world1b; points out this fragmented landscape disproportionately disadvantages SMEs and purely domestic businesses, which lack the resources to engage in complex tax planning schemes and therefore face an unfair competitive environment that is not prone to scaling-up;
	_________________
	1b European Commission, Proposal for a Council Directive on Business in Europe: Framework for Income Taxation (BEFIT), Explanatory Memorandum, p. 1.

Or. en

Amendment 52

Niels Fuglsang, Matthias Ecke, Bruno Gonçalves, Aurore Lalucq, Evelyn Regner

Motion for a resolution

Paragraph 2 c (new)

Motion for a resolution	Amendment
	2 c. Stresses that, aside from harmonisation efforts, a lot of progress can be achieved in simplifying tax compliance and eliminating administrative hurdles in the internal market through common implementation tools, soft law measures, guidance from the Commission, dialogue and exchange of best practices between Member States;

Or. en

Amendment 53

Billy Kelleher, Stéphanie Yon-Courtin

Motion for a resolution

Paragraph 3

Motion for a resolution	Amendment
3. Notes that European companies, particularly small and medium-sized enterprises (SMEs), are key drivers of economic growth and job creation across the continent; recalls that SMEs face significant fiscal challenges on account of complex tax regulations and fragmented tax systems, which impose high administrative burdens and compliance costs, hindering their growth and innovation; urges the Commission to explore solutions that simplify tax procedures and reduce compliance costs;	3. Notes that European companies, particularly small and medium-sized enterprises (SMEs), are key drivers of economic growth and job creation across the continent; recalls that SMEs face significant fiscal challenges on account of complex tax regulations and fragmented tax systems, which impose high administrative burdens and compliance costs, hindering their growth and innovation; urges the Commission to explore solutions that simplify tax procedures and reduce compliance costs; stresses that the Commission’s current assessment of the taxation acquis should include an assessment of the impact on SMEs, in particular; likewise, any future proposals should, by default, give due consideration to whether the solutions are feasible for SMEs to implement and do not burden them with unnecessary regulation or costs;

Or. en

Amendment 54

Kira Marie Peter-Hansen

Motion for a resolution

Paragraph 3

Motion for a resolution	Amendment
3. Notes that European companies, particularly small and medium-sized enterprises (SMEs), are key drivers of economic growth and job creation across the continent; recalls that SMEs face significant fiscal challenges on account of complex tax regulations and fragmented tax systems, which impose high administrative burdens and compliance costs, hindering their growth and innovation; urges the Commission to explore solutions that simplify tax procedures and reduce compliance costs;	3. Notes that European companies, particularly small and medium-sized enterprises (SMEs), are key drivers of economic growth and job creation across the continent; recalls that SMEs face significant fiscal challenges on account of complex tax regulations and fragmented tax systems, which impose high administrative burdens and compliance costs, hindering their growth and innovation; urges the Commission to explore solutions that simplify tax procedures and reduce compliance costs whilst assessing why the proposed directive establishing a Head Office Tax System (HOT) for SMEs has not been met with great enthusiasm in the Council;

Or. en

Amendment 55

Regina Doherty

Motion for a resolution

Paragraph 3

Motion for a resolution	Amendment
3. Notes that European companies, particularly small and medium-sized enterprises (SMEs), are key drivers of economic growth and job creation across the continent; recalls that SMEs face significant fiscal challenges on account of complex tax regulations and fragmented tax systems, which impose high administrative burdens and compliance costs, hindering their growth and innovation; urges the Commission to explore solutions that simplify tax procedures and reduce compliance costs;	3. Notes that European companies, particularly small and medium-sized enterprises (SMEs), are key drivers of economic growth and job creation across the continent; recalls that SMEs face significant fiscal challenges on account of complex tax regulations and fragmented tax systems, which impose high administrative burdens and compliance costs, hindering their growth and innovation; urges the Commission to explore solutions that simplify tax procedures and reduce compliance costs, particularly for SMEs and business investors;

Or. en

Amendment 56

Fabio De Masi

Motion for a resolution

Paragraph 3

Motion for a resolution	Amendment
3. Notes that European companies, particularly small and medium-sized enterprises (SMEs), are key drivers of economic growth and job creation across the continent; recalls that SMEs face significant fiscal challenges on account of complex tax regulations and fragmented tax systems, which impose high administrative burdens and compliance costs, hindering their growth and innovation; urges the Commission to explore solutions that simplify tax procedures and reduce compliance costs;	3. Notes that European companies, particularly small and medium-sized enterprises (SMEs), are key drivers of economic growth and job creation across the continent; recalls that SMEs face significantly higher tax burdens than multinational corporations as well as fiscal challenges on account of complex tax regulations and fragmented tax systems, which impose high administrative burdens and compliance costs, hindering their growth and innovation; urges the Commission to explore solutions that simplify tax procedures and reduce compliance costs;

Or. en

Amendment 57

Lídia Pereira

Motion for a resolution

Paragraph 3

Motion for a resolution	Amendment
3. Notes that European companies, particularly small and medium-sized enterprises (SMEs), are key drivers of economic growth and job creation across the continent; recalls that SMEs face significant fiscal challenges on account of complex tax regulations and fragmented tax systems, which impose high administrative burdens and compliance costs, hindering their growth and innovation; urges the Commission to explore solutions that simplify tax procedures and reduce compliance costs;	3. Notes that European companies, particularly small and medium-sized enterprises (SMEs), are key drivers of economic growth and job creation across the continent; recalls that SMEs face significant fiscal challenges on account of complex tax regulations and fragmented tax systems, which impose high administrative burdens and compliance costs, hindering their growth and innovation; urges the Commission to explore solutions that simplify tax procedures and reduce compliance costs, in strict cooperation with national tax authorities;

Or. en

Amendment 58

Fernand Kartheiser

Motion for a resolution

Paragraph 3

Motion for a resolution	Amendment
3. Notes that European companies, particularly small and medium-sized enterprises (SMEs), are key drivers of economic growth and job creation across the continent; recalls that SMEs face significant fiscal challenges on account of complex tax regulations and fragmented tax systems, which impose high administrative burdens and compliance costs, hindering their growth and innovation; urges the Commission to explore solutions that simplify tax procedures and reduce compliance costs;	3. Notes that European companies, particularly small and medium-sized enterprises (SMEs), are key drivers of economic growth and job creation across the continent; recalls that SMEs face significant fiscal challenges on account of complex tax regulations and fragmented tax systems, which impose high administrative burdens and compliance costs, hindering their growth and innovation; urges the Commission to explore solutions that simplify tax procedures and reduce compliance costs while fully respecting the Member States' competences;

Or. en

Amendment 59

Michalis Hadjipantela

Motion for a resolution

Paragraph 3 a (new)

Motion for a resolution	Amendment
	3 a. Stresses that new and small businesses are often overwhelmed by the complexity of tax compliance; calls on the Commission to develop a comprehensive, user-friendly toolkit for SMEs and startups, including guidelines, templates, and automated tax filing options for VAT, corporate tax, payroll and other obligations, freely available and regularly updated; emphasises that temporary tax relief in the early stages of a business, such as a time-limited exemption or reduced rate for the first two years, can reduce entry barriers, foster innovation, and stimulate entrepreneurship across the EU;

Or. en

Amendment 60

Niels Fuglsang, Matthias Ecke, Bruno Gonçalves, Aurore Lalucq, Evelyn Regner

Motion for a resolution

Paragraph 3 a (new)

Motion for a resolution	Amendment
	3 a. Welcomes, in particular, the Commission’s 2023 Proposal for a Directive on Business in Europe: Framework for Income Taxation (BEFIT); stresses that a common framework for corporate taxation through harmonisation will not only significantly cut compliance costs and the administrative burden, but also create a level playing field for businesses operating across the internal market, encourage expansion, enhance legal certainty, and stimulate investments and growth in the Union;

Or. en

Amendment 61

Markus Ferber

Motion for a resolution

Paragraph 3 a (new)

Motion for a resolution	Amendment
	3 a. Notes that according to the Commission estimated tax compliance costs for large companies amount to about 2% of taxes paid, while for SMEs the estimate is about 30% of taxes paid1a; concludes that SMEs would disproportionately benefit from tax simplification measures;
	_________________
	1a European Commission 15.7.2020 – Communication on an Action Plan, p. 6

Or. en

Amendment 62

Michalis Hadjipantela

Motion for a resolution

Paragraph 3 b (new)

Motion for a resolution	Amendment
	3 b. Welcomes the Letta Report and the reference to a voluntary 28th regime that will focus on attracting and retaining innovative start-ups in the European Union; stresses that the regime should lower compliance costs, foster cross-border investment, and feature tax rules that are attractive, simple, and minimise distortions while maintaining the fight against tax evasion; emphasises that adherence to these principles is key to making the EU a leading hub for investment and innovation;

Or. en

Amendment 63

Markus Ferber

Motion for a resolution

Paragraph 3 b (new)

Motion for a resolution	Amendment
	3 b. Notes that tax base harmonisation could reduce the cost of tax compliance for SMEs that operate in more than one Member State and thus also support Single Market integration;

Or. en

Amendment 64

Michalis Hadjipantela

Motion for a resolution

Paragraph 3 c (new)

Motion for a resolution	Amendment
	3 c. Welcomes the Draghi report’s sector-specific taxation proposals, particularly the proposal to reduce energy taxes and introduce a framework to ensure that surcharges do not lead to excessive energy costs for businesses and households;

Or. en

Amendment 65

Michalis Hadjipantela

Motion for a resolution

Paragraph 3 d (new)

Motion for a resolution	Amendment
	3 d. Acknowledges the informal EU Finance Ministers’ reflection in January 2025 on high energy prices and its prioritisation; supports the Commission’s Competitiveness Compass, recognising that some of the cost components of energy prices can be mitigated in the short term; regrets the Council stalemate in the revision of the Energy Taxation Directive and highlights the importance of balancing climate goals with current economic realities and high energy prices, as well as, connectivity needs;

Or. en

Amendment 66

Niels Fuglsang, Matthias Ecke, Bruno Gonçalves, Evelyn Regner

Motion for a resolution

Paragraph -4 (new)

Motion for a resolution	Amendment
	-4. Highlights that competitiveness is a broad term which refers to rate of productivity that is able to drive sustainable growth and, consequently, income and welfare for all; stresses that a competitive economy is not merely business-friendly, but rather one that delivers high levels of employment and social well being, provides innovation capability, adequate educational opportunities and infrastructure, and strong institutions and rule of law standards; acknowledges that efficient, effective and equitable taxation—including measures to curb harmful tax competition and a race to the bottom—is critical in generating the public resources needed for sustained public investment that will enhance the EU’s competitiveness, social and economic cohesion and growth;

Or. en

Amendment 67

Fernand Kartheiser

Motion for a resolution

Paragraph 4

Motion for a resolution	Amendment
4. Welcomes the European Council conclusions on the New European Competitiveness Deal; regrets, in this regard, the omission of the field of taxation as a key factor in improving Europe’s competitiveness; calls for better tax cooperation within the EU, reducing fragmentation and complexity while fostering greater cooperation and trust among Member States to enhance the competitiveness of the European economy;	4. Welcomes the European Council conclusions on the New European Competitiveness Deal;

Or. en

Amendment 68

Roberts Zīle

Motion for a resolution

Paragraph 4

Motion for a resolution	Amendment
4. Welcomes the European Council conclusions on the New European Competitiveness Deal; regrets, in this regard, the omission of the field of taxation as a key factor in improving Europe’s competitiveness; calls for better tax cooperation within the EU, reducing fragmentation and complexity while fostering greater cooperation and trust among Member States to enhance the competitiveness of the European economy;	4. Welcomes the European Council conclusions on the New European Competitiveness Deal; calls for better tax cooperation within the EU, reducing fragmentation and complexity while fostering greater cooperation and trust among Member States to enhance the competitiveness of the European economy;

Or. en

Amendment 69

Pierre Pimpie, Enikő Győri, Jorge Martín Frías

Motion for a resolution

Paragraph 4

Motion for a resolution	Amendment
4. Welcomes the European Council conclusions on the New European Competitiveness Deal; regrets, in this regard, the omission of the field of taxation as a key factor in improving Europe’s competitiveness; calls for better tax cooperation within the EU, reducing fragmentation and complexity while fostering greater cooperation and trust among Member States to enhance the competitiveness of the European economy;	4. Welcomes the European Council's conclusions on the new European Competitiveness Pact; supports voluntary forms of tax cooperation aimed at reducing administrative burdens and facilitating cross-border activities, particularly for SMEs, without imposing harmonization;

Or. en

Amendment 70

Michalis Hadjipantela

Motion for a resolution

Paragraph 4

Motion for a resolution	Amendment
4. Welcomes the European Council conclusions on the New European Competitiveness Deal; regrets, in this regard, the omission of the field of taxation as a key factor in improving Europe’s competitiveness; calls for better tax cooperation within the EU, reducing fragmentation and complexity while fostering greater cooperation and trust among Member States to enhance the competitiveness of the European economy;	4. Welcomes the European Council conclusions on the New European Competitiveness Deal; regrets, in this regard, the omission of the field of taxation as a key factor in improving Europe’s competitiveness; calls for better tax cooperation within the EU, reducing fragmentation and complexity while fostering greater cooperation and trust among Member States as this is essential for supporting the Savings and Investment Union and therefore to enhance the competitiveness of the European economy;

Or. en

Amendment 71

Fernando Navarrete Rojas

Motion for a resolution

Paragraph 4

Motion for a resolution	Amendment
4. Welcomes the European Council conclusions on the New European Competitiveness Deal; regrets, in this regard, the omission of the field of taxation as a key factor in improving Europe’s competitiveness; calls for better tax cooperation within the EU, reducing fragmentation and complexity while fostering greater cooperation and trust among Member States to enhance the competitiveness of the European economy;	4. Welcomes the European Council conclusions on the New European Competitiveness Deal; regrets, in this regard, the omission of the field of taxation as a key factor in improving Europe’s competitiveness; calls for better tax cooperation within the EU, reducing fragmentation and complexity while fostering greater cooperation and trust among Member States to enhance the competitiveness of the European economy; stresses, in this context, the importance of ensuring that tax incentives remain consistent with the EU State aid framework; calls for a gradual phase-out of the current temporary State aid frameworks; invites the Commission to assess the use of transferable tax credits as a potential tool to support investment, consider the limits derived by Pillar Two and ensure a level playing field across the single market;

Or. en

Amendment 72

Kira Marie Peter-Hansen

Motion for a resolution

Paragraph 4

Motion for a resolution	Amendment
4. Welcomes the European Council conclusions on the New European Competitiveness Deal; regrets, in this regard, the omission of the field of taxation as a key factor in improving Europe’s competitiveness; calls for better tax cooperation within the EU, reducing fragmentation and complexity while fostering greater cooperation and trust among Member States to enhance the competitiveness of the European economy;	4. Welcomes the European Council conclusions on the New European Competitiveness Deal; regrets, in this regard, the omission of the field of taxation as a key factor in improving Europe’s competitiveness; calls for better tax cooperation within the EU, reducing fragmentation and complexity while fostering greater cooperation and trust among Member States to enhance the competitiveness of the European economy; Calls on Member States and the Commission to more actively move forward on tax matters through enhanced cooperation or using article 116 TFEU as a legal basis;

Or. en

Amendment 73

Pasquale Tridico, Jussi Saramo, Manon Aubry

Motion for a resolution

Paragraph 4

Motion for a resolution	Amendment
4. Welcomes the European Council conclusions on the New European Competitiveness Deal; regrets, in this regard, the omission of the field of taxation as a key factor in improving Europe’s competitiveness; calls for better tax cooperation within the EU, reducing fragmentation and complexity while fostering greater cooperation and trust among Member States to enhance the competitiveness of the European economy;	4. Welcomes the European Council conclusions on the New European Competitiveness Deal; calls for better tax cooperation within the EU, reducing fragmentation and complexity while fostering greater cooperation and trust among Member States to enhance the competitiveness of the European economy;

Or. en

Amendment 74

Niels Fuglsang, Matthias Ecke, Bruno Gonçalves, Aurore Lalucq, Evelyn Regner

Motion for a resolution

Paragraph 4 a (new)

Motion for a resolution	Amendment
	4 a. Stresses, in particular, that well-designed and justified tax incentives can be an important tool to support economic activities that advance public goals, such as the decarbonisation of the economy, however, the proliferation of uncoordinated tax incentives in Member States has contributed to the complexity and fragmentation of the tax system in the Union, and may produce significant distortions in the internal market, along with opportunities for tax evasion and avoidance;

Or. en

Amendment 75

Niels Fuglsang, Matthias Ecke, Bruno Gonçalves, Aurore Lalucq, Evelyn Regner

Motion for a resolution

Paragraph 4 b (new)

Motion for a resolution	Amendment
	4 b. Stresses, therefore, that tax incentives should not only be compatible with the Treaty and existing fiscal space, but also be accompanied by effective anti-fragmentation tools to protect the integrity of the single market, as recommended by the Commission1b; calls on the Commission to propose a holistic EU framework regarding tax incentives that may put in place that fulfil these requirements; welcomes, in this regard, the Commission's intent to issue guidelines on tax incentives to ensure more investment within the Clean Industrial Deal, as a first step;
	_________________
	1b European Commission, Annual Report on Taxation 2024, p. 18.

Or. en

Amendment 76

Niels Fuglsang, Matthias Ecke, Bruno Gonçalves, Aurore Lalucq, Evelyn Regner

Motion for a resolution

Paragraph 4 c (new)

Motion for a resolution	Amendment
	4 c. Calls on the Commission and Member States to agree on a coordinated framework to advance further transparency, monitoring and evaluation of tax expenditure in Member States, to ensure that it is producing the desired policy goals in line with EU common objectives and priorities a cost-effective way, have no unexpected or negative externalities on the internal market, and do not offer opportunities for tax evasion and aggressive tax planning;

Or. en

Amendment 77

Kira Marie Peter-Hansen

Motion for a resolution

Paragraph 5

Motion for a resolution	Amendment
5. Welcomes the European Council conclusions on tax decluttering and simplification; stresses that future EU initiatives on taxation should focus on administrative simplification, elimination (where relevant) of overlapping tax rules, increasing clarity and streamlining the application of tax rules;	5. Takes note of the Council conclusions on tax decluttering and simplification; notes that future EU initiatives on taxation could focus on administrative simplification, elimination (where relevant) of overlapping tax rules, increasing clarity and streamlining the application of tax rules; stresses that the Commission should ensure more robust cooperation between Member States and tax administrations to enable more consistent interpretation of direct and indirect tax legislation; calls on the Commission and the Council to consider the establishment of a European Tax Agency as requested by leading academics20a;
	_________________
	20a https://view.officeapps.live.com/op/view.aspx?src=https%3A%2F%2Fwww.politico.eu%2Fwp-content%2Fuploads%2F2024%2F01%2F25%2FEATC.UE-OpenLetter-5.12.23.docx&wdOrigin=BROWSELINK

Or. en

Amendment 78

Fabio De Masi

Motion for a resolution

Paragraph 5

Motion for a resolution	Amendment
5. Welcomes the European Council conclusions on tax decluttering and simplification; stresses that future EU initiatives on taxation should focus on administrative simplification, elimination (where relevant) of overlapping tax rules, increasing clarity and streamlining the application of tax rules;	5. Welcomes the European Council conclusions on tax decluttering and simplification; stresses that future EU initiatives on taxation should focus on protecting SMEs from unfair tax competition of multinational corporations, shielding Europe from the threats arising to democracy from the increasing concentration of wealth, technological and economic power in the hands of a few tech oligarchs, administrative simplification, elimination (where relevant) of overlapping tax rules, increasing clarity and streamlining the application of tax rules;

Or. en

Amendment 79

Niels Fuglsang, Matthias Ecke, Bruno Gonçalves, Aurore Lalucq, Evelyn Regner

Motion for a resolution

Paragraph 5

Motion for a resolution	Amendment
5. Welcomes the European Council conclusions on tax decluttering and simplification; stresses that future EU initiatives on taxation should focus on administrative simplification, elimination (where relevant) of overlapping tax rules, increasing clarity and streamlining the application of tax rules;	5. Welcomes the European Council conclusions on tax decluttering and simplification; stresses that future EU initiatives on taxation should focus on administrative simplification, elimination (where relevant) of overlapping tax rules, increasing clarity and streamlining the application of tax rules, notwithstanding the need to harmonise tax rules where deemed necessary to remove barriers in the internal market, deepen the Capital Markets Union and allow the Union to sustain the delivery of common goods and public investment;

Or. en

Amendment 80

Roberts Zīle

Motion for a resolution

Paragraph 5

Motion for a resolution	Amendment
5. Welcomes the European Council conclusions on tax decluttering and simplification; stresses that future EU initiatives on taxation should focus on administrative simplification, elimination (where relevant) of overlapping tax rules, increasing clarity and streamlining the application of tax rules;	5. Welcomes the European Council conclusions on tax decluttering and simplification; stresses that future EU initiatives on taxation should focus on administrative simplification, elimination (where relevant) of overlapping tax rules, increasing clarity and streamlining the application of tax rules addressing identified divergences or inefficiencies that may affect the functioning of the EU Single Market;

Or. en

Amendment 81

Pierre Pimpie, Enikő Győri

Motion for a resolution

Paragraph 5

Motion for a resolution	Amendment
5. Welcomes the European Council conclusions on tax decluttering and simplification; stresses that future EU initiatives on taxation should focus on administrative simplification, elimination (where relevant) of overlapping tax rules, increasing clarity and streamlining the application of tax rules;	5. Welcomes the European Council conclusions on tax decluttering and simplification; stresses that future EU tax initiatives should aim to reduce administrative burdens, clarify the application of existing rules and enhance interoperability between national systems;

Or. en

Amendment 82

Regina Doherty

Motion for a resolution

Paragraph 5

Motion for a resolution	Amendment
5. Welcomes the European Council conclusions on tax decluttering and simplification; stresses that future EU initiatives on taxation should focus on administrative simplification, elimination (where relevant) of overlapping tax rules, increasing clarity and streamlining the application of tax rules;	5. Welcomes the European Council conclusions on tax decluttering and simplification; stresses that future EU initiatives on taxation should focus above all on administrative simplification, elimination (where relevant) of overlapping tax rules, increasing clarity and streamlining the application of tax rules;

Or. en

Amendment 83

Michalis Hadjipantela

Motion for a resolution

Paragraph 5 a (new)

Motion for a resolution	Amendment
	5 a. Takes note of the research done by the JRC in 2022 which finds that revenues from taxes on local economic activities to local budgets can work as an incentive for municipalities to act locally and boost local economic activities; calls on the Commission, in this regard, to intensify the research and engage in a mutual learning exercise with the Member States to encourage municipalities to take care of their businesses, thereby unleashing untapped potential for more economic growth across the EU;

Or. en

Amendment 84

Lídia Pereira

Motion for a resolution

Paragraph 5 a (new)

Motion for a resolution	Amendment
	5 a. Recalls that several legislative initiatives in the field of taxation are not moving forward; underlines, in this regard, the need to provide legal certainty and predictability to European businesses; calls on the Council to make concrete steps for the adoption of important directives, namely regarding the Head Office Taxation (HOT); calls on the Commission to clarify which initiatives are to be withdrawn in the field of taxation;

Or. en

Amendment 85

Thomas Bajada, Costas Mavrides

Motion for a resolution

Paragraph 5 a (new)

Motion for a resolution	Amendment
	5 a. Stresses that the utilisation of tax incentives is a major economic tool in peripheral and other geographically disadvantaged areas as a way to reduce regional disparities and promote upward socioeconomic convergence in the EU;

Or. en

Amendment 86

Pasquale Tridico, Jussi Saramo, Manon Aubry

Motion for a resolution

Paragraph 5 a (new)

Motion for a resolution	Amendment
	5 a. Highlights the role of e-invoicing as a key tool to enhance transparency, reduce administrative burdens, and enable the practical and efficient use of reported data;

Or. en

Amendment 87

Pasquale Tridico, Jussi Saramo, Manon Aubry

Motion for a resolution

Paragraph 5 b (new)

Motion for a resolution	Amendment
	5 b. Recalls that deregulation risks undermining social rights, environmental standards, and democratic oversight. Emphasises that respect of the rule of law, a fair and progressive fiscal system, and the strengthening of a skilled an innovative productive base are ways to foster competitiveness;

Or. en

Amendment 88

Pasquale Tridico, Jussi Saramo, Manon Aubry

Motion for a resolution

Paragraph 6

Motion for a resolution	Amendment
6. Recalls the Commission’s priority to ensure business simplification across all policies, including taxation, with the goal of reducing reporting requirements by 25 % (and for SMEs by at least 35 %); calls, in this respect, on the Commission to systematically conduct ex ante impact assessments of all new tax-related legislative proposals, as well as a competitiveness check on current measures to quantify the expected reduction in administrative burdens and ensure that new rules align with the EU’s economic growth objectives;	6. Recalls the Commission’s priority to ensure business simplification across all policies, including taxation; calls, in this respect, on the Commission to systematically conduct ex ante impact assessments of all new tax-related legislative proposals, as well as a competitiveness check on current measures to quantify the expected reduction in administrative burdens and ensure that new rules align with the EU’s economic growth objectives;

Or. en

Amendment 89

Pierre Pimpie, Enikő Győri, Jorge Martín Frías

Motion for a resolution

Paragraph 6

Motion for a resolution	Amendment
6. Recalls the Commission’s priority to ensure business simplification across all policies, including taxation, with the goal of reducing reporting requirements by 25 % (and for SMEs by at least 35 %); calls, in this respect, on the Commission to systematically conduct ex ante impact assessments of all new tax-related legislative proposals, as well as a competitiveness check on current measures to quantify the expected reduction in administrative burdens and ensure that new rules align with the EU’s economic growth objectives;	6. Recalls the Commission’s priority to ensure business simplification across all policies, including taxation, with the goal of reducing reporting requirements by 25 % (and for SMEs by at least 35 %); calls, in this respect, on the Commission to systematically conduct ex ante impact assessments of all new tax-related legislative proposals, as well as a competitiveness check on current measures to quantify the expected reduction in administrative burdens, in close coordination with national authorities, to ensure these measures respect national fiscal specificities and do not undermine Member States' economic models;

Or. en

Amendment 90

Denis Nesci

Motion for a resolution

Paragraph 6

Motion for a resolution	Amendment
6. Recalls the Commission’s priority to ensure business simplification across all policies, including taxation, with the goal of reducing reporting requirements by 25 % (and for SMEs by at least 35 %); calls, in this respect, on the Commission to systematically conduct ex ante impact assessments of all new tax-related legislative proposals, as well as a competitiveness check on current measures to quantify the expected reduction in administrative burdens and ensure that new rules align with the EU’s economic growth objectives;	6. Recalls the Commission’s priority to ensure business simplification across all policies, including taxation, with the goal of reducing reporting requirements by 25 % (and for SMEs by at least 35 %); calls, in this respect, on the Commission, in close and continuous dialogue with the Member States, to systematically conduct ex ante impact assessments of all new tax-related legislative proposals, to quantify the expected reduction in administrative burdens and ensure that new rules align with the EU’s economic growth objectives;

Or. en

Amendment 91

Niels Fuglsang, Matthias Ecke, Bruno Gonçalves, Aurore Lalucq, Evelyn Regner

Motion for a resolution

Paragraph 6

Motion for a resolution	Amendment
6. Recalls the Commission’s priority to ensure business simplification across all policies, including taxation, with the goal of reducing reporting requirements by 25 % (and for SMEs by at least 35 %); calls, in this respect, on the Commission to systematically conduct ex ante impact assessments of all new tax-related legislative proposals, as well as a competitiveness check on current measures to quantify the expected reduction in administrative burdens and ensure that new rules align with the EU’s economic growth objectives;	6. Recalls the Commission’s priority to ensure business simplification across all policies, including taxation, with the goal of reducing reporting requirements by 25 % (and for SMEs by at least 35 %); calls, in this respect, on the Commission to systematically conduct ex ante impact assessments of all new tax-related legislative proposals, as well as a competitiveness check on current measures to quantify the expected reduction in administrative burdens and ensure that new rules align with the EU’s objectives;

Or. en

Amendment 92

Danuše Nerudová

Motion for a resolution

Paragraph 6

Motion for a resolution	Amendment
6. Recalls the Commission’s priority to ensure business simplification across all policies, including taxation, with the goal of reducing reporting requirements by 25 % (and for SMEs by at least 35 %); calls, in this respect, on the Commission to systematically conduct ex ante impact assessments of all new tax-related legislative proposals, as well as a competitiveness check on current measures to quantify the expected reduction in administrative burdens and ensure that new rules align with the EU’s economic growth objectives;	6. Recalls the Commission’s priority to ensure business simplification across all policies, including taxation, with the goal of reducing reporting requirements by 25 % (and for SMEs by at least 35 %); calls, in this respect, on the Commission to systematically conduct ex ante impact assessments of all new tax-related legislative proposals, as well as a competitiveness check on current measures, including DAC6, to quantify the expected reduction in administrative burdens and ensure that new rules align with the EU’s economic growth objectives;

Or. en

Amendment 93

Kira Marie Peter-Hansen

Motion for a resolution

Paragraph 6

Motion for a resolution	Amendment
6. Recalls the Commission’s priority to ensure business simplification across all policies, including taxation, with the goal of reducing reporting requirements by 25 % (and for SMEs by at least 35 %); calls, in this respect, on the Commission to systematically conduct ex ante impact assessments of all new tax-related legislative proposals, as well as a competitiveness check on current measures to quantify the expected reduction in administrative burdens and ensure that new rules align with the EU’s economic growth objectives;	6. Recalls the Commission’s priority to ensure business simplification across all policies, including taxation, with the goal of reducing reporting requirements by 25 % (and for SMEs by at least 35 %); calls, in this respect, on the Commission to systematically conduct ex ante impact assessments of all new tax-related legislative proposals, as well as a competitiveness check on current measures to quantify the expected reduction in administrative burdens and ensure that new rules align with the EU’s economic growth and green deal objectives;

Or. en

Amendment 94

Markus Ferber

Motion for a resolution

Paragraph 6

Motion for a resolution	Amendment
6. Recalls the Commission’s priority to ensure business simplification across all policies, including taxation, with the goal of reducing reporting requirements by 25 % (and for SMEs by at least 35 %); calls, in this respect, on the Commission to systematically conduct ex ante impact assessments of all new tax-related legislative proposals, as well as a competitiveness check on current measures to quantify the expected reduction in administrative burdens and ensure that new rules align with the EU’s economic growth objectives;	6. Recalls the Commission’s priority to ensure business simplification across all policies, including taxation, with the goal of reducing reporting requirements by at least 25 % (and for SMEs by at least 35 %); calls, in this respect, on the Commission to systematically conduct ex ante impact assessments of all new tax-related legislative proposals, as well as a competitiveness check on current measures to quantify the expected reduction in administrative burdens and ensure that new rules align with the EU’s economic growth objectives;

Or. en

Amendment 95

Fernand Kartheiser

Motion for a resolution

Paragraph 6

Motion for a resolution	Amendment
6. Recalls the Commission’s priority to ensure business simplification across all policies, including taxation, with the goal of reducing reporting requirements by 25 % (and for SMEs by at least 35 %); calls, in this respect, on the Commission to systematically conduct ex ante impact assessments of all new tax-related legislative proposals, as well as a competitiveness check on current measures to quantify the expected reduction in administrative burdens and ensure that new rules align with the EU’s economic growth objectives;	6. Recalls the Commission’s priority to ensure business simplification across all policies, including taxation within its competences, with the goal of reducing reporting requirements by 25 % (and for SMEs by at least 35 %); calls, in this respect, on the Commission to systematically conduct ex ante impact assessments of all new tax-related legislative proposals, as well as a competitiveness check on current measures to quantify the expected reduction in administrative burdens and ensure that new rules align with the EU’s economic growth objectives;

Or. en

Amendment 96

Michalis Hadjipantela

Motion for a resolution

Paragraph 6 a (new)

Motion for a resolution	Amendment
	6 a. Urges the European Commission to identify and eliminate all instances of duplicate reporting and establish a system for efficient data-sharing between tax administrations, thereby relieving taxpayers of double reporting obligations; in this respect, suggests for the amendment of the Directive EU 2021/2101 on public country-by-country reporting (CBCR) to grant equivalence of the EU rules with Global Reporting Initiative’s (GRI) 207 standard;

Or. en

Amendment 97

Kira Marie Peter-Hansen

Motion for a resolution

Paragraph 6 a (new)

Motion for a resolution	Amendment
	6 a. Notes that in the area of reporting requirements by large companies simple gains could be made such as amending the Directive EU 2021/2101 on public country-by-country reporting to grant equivalence of the EU rules with the Global Reporting Initiative’s 207 standard; calls on the Commission to assess such equivalence and bring forward a proposal;

Or. en

Amendment 98

Pasquale Tridico, Jussi Saramo, Manon Aubry, Marc Botenga

Motion for a resolution

Paragraph 6 a (new)

Motion for a resolution	Amendment
	6 a. Acknowledges the positive impact of developments made with regards to reporting standards, including but not limited to country by country reporting (CbCR) and beneficial ownership transparency. Emphasizes the value of tax transparency as a key tool to strengthen public trust, and to win the fight against tax avoidance and evasion;

Or. en

Amendment 99

Roberts Zīle

Motion for a resolution

Paragraph 6 a (new)

Motion for a resolution	Amendment
	6 a. Calls on the Commission and Member States to further streamline tax obligations for the defence industry by expanding and simplifying VAT exemptions for defence-related procurement, particularly in the context of joint EU defence initiatives, while ensuring that such measures respect the principles of subsidiarity and do not lead to increased centralisation of tax policy;

Or. en

Amendment 100

Michalis Hadjipantela

Motion for a resolution

Paragraph 6 b (new)

Motion for a resolution	Amendment
	6 b. Calls for the establishment of an EU Tax Data Hub to improve the automatic exchange of tax information and reduce administrative burdens; encourages the Commission and Member States to build on existing tools, such as the VAT Information Exchange System (VIES) and The Excise Movement and Control System (EMCS), and explore extending its application to areas like direct taxation; such a hub should enable joint analysis of information relevant for the control process of taxation with a cross border component, prevent duplication, and serve as a single access point for tax administrations across the EU;

Or. en

Amendment 101

Pasquale Tridico, Jussi Saramo, Manon Aubry

Motion for a resolution

Paragraph 6 b (new)

Motion for a resolution	Amendment
	6 b. Stresses the importance of existing mechanisms included in DAC, ATAD, MCAA that have significantly improved the transparency and cross-border cooperation between tax authorities, enabling a more effective response to aggressive tax planning practices;

Or. en

Amendment 102

Pasquale Tridico, Jussi Saramo, Manon Aubry, Marc Botenga

Motion for a resolution

Paragraph 6 c (new)

Motion for a resolution	Amendment
	6 c. Recalls that in the absence of robust reporting, tax administrations would lack the basic information necessary to detect, investigate, and prevent abusive tax practices. Underlines that access to timely and comprehensive tax data is essential for safeguarding the fairness of tax systems and protect public revenues;

Or. en

Amendment 103

Pasquale Tridico, Jussi Saramo, Manon Aubry, Marc Botenga

Motion for a resolution

Paragraph 6 d (new)

Motion for a resolution	Amendment
	6 d. Recognises that to justify the costs of compliance with reporting requirements, there is a need for well-resourced and efficient tax administrations, equipped with adequately trained personnel and modern digital infrastructure. Stresses the need to invest in the capacity of tax authorities to ensure that existing reporting obligations are used to their full potential;

Or. en

Amendment 104

Fernand Kartheiser

Motion for a resolution

Paragraph 7

Motion for a resolution	Amendment
7. Recalls that simple, stable and predictable tax rules are essential for a competitive economy; calls on the Commission to guide all the Member States towards a simplified tax system to reduce the administrative burden for companies; acknowledges that tax certainty, simplifying refund procedures and deductions are key solutions to reduce the administrative burden, especially for SMEs;	7. Recalls that simple, stable and predictable tax rules are essential for a competitive economy; welcomes the wish of all the Member States towards a simplified tax system to reduce the administrative burden for companies; acknowledges that tax certainty, simplifying refund procedures and deductions are key solutions to reduce the administrative burden, especially for SMEs;

Or. en

Amendment 105

Sirpa Pietikäinen

Motion for a resolution

Paragraph 7

Motion for a resolution	Amendment
7. Recalls that simple, stable and predictable tax rules are essential for a competitive economy; calls on the Commission to guide all the Member States towards a simplified tax system to reduce the administrative burden for companies; acknowledges that tax certainty, simplifying refund procedures and deductions are key solutions to reduce the administrative burden, especially for SMEs;	7. Recalls that simple, stable and predictable tax rules are essential for a competitive economy; calls on the Commission to guide all the Member States towards a simplified tax system to reduce the administrative burden for companies, for example in the format of harmonising the use of the Tax Identification Number across Member States; acknowledges that tax certainty, simplifying refund procedures and deductions are key solutions to reduce the administrative burden, especially for SMEs;

Or. en

Amendment 106

Markus Ferber

Motion for a resolution

Paragraph 7

Motion for a resolution	Amendment
7. Recalls that simple, stable and predictable tax rules are essential for a competitive economy; calls on the Commission to guide all the Member States towards a simplified tax system to reduce the administrative burden for companies; acknowledges that tax certainty, simplifying refund procedures and deductions are key solutions to reduce the administrative burden, especially for SMEs;	7. Recalls that simple, stable and predictable tax rules are essential for a competitive economy and will contribute to the creation of jobs and economic growth; calls on the Commission to guide all Member States towards a simplified tax system to reduce the administrative burden for companies; acknowledges that tax certainty, simplifying refund procedures and deductions are key solutions to reduce the administrative burden, especially for SMEs;

Or. en

Amendment 107

Niels Fuglsang, Matthias Ecke, Aurore Lalucq, Evelyn Regner

Motion for a resolution

Paragraph 7

Motion for a resolution	Amendment
7. Recalls that simple, stable and predictable tax rules are essential for a competitive economy; calls on the Commission to guide all the Member States towards a simplified tax system to reduce the administrative burden for companies; acknowledges that tax certainty, simplifying refund procedures and deductions are key solutions to reduce the administrative burden, especially for SMEs;	7. Recalls that simple, stable and predictable tax rules are essential for a competitive economy; calls on the Commission to issue recommendations on Member States towards a simplified tax system to reduce the administrative burden for companies and citizens, where deemed appropriate; acknowledges that tax certainty, simplifying refund procedures and deductions are key solutions to reduce the administrative burden, especially for SMEs;

Or. en

Amendment 108

Kira Marie Peter-Hansen

Motion for a resolution

Paragraph 7

Motion for a resolution	Amendment
7. Recalls that simple, stable and predictable tax rules are essential for a competitive economy; calls on the Commission to guide all the Member States towards a simplified tax system to reduce the administrative burden for companies; acknowledges that tax certainty, simplifying refund procedures and deductions are key solutions to reduce the administrative burden, especially for SMEs;	7. Recalls that simple, stable and predictable tax rules are essential for a competitive economy; calls on the Commission to guide all the Member States towards a simplified tax system, including in the area of tax incentives, to reduce the administrative burden for companies; acknowledges that tax certainty, simplifying refund procedures and deductions are key solutions to reduce the administrative burden, especially for SMEs;

Or. en

Amendment 109

Regina Doherty

Motion for a resolution

Paragraph 7

Motion for a resolution	Amendment
7. Recalls that simple, stable and predictable tax rules are essential for a competitive economy; calls on the Commission to guide all the Member States towards a simplified tax system to reduce the administrative burden for companies; acknowledges that tax certainty, simplifying refund procedures and deductions are key solutions to reduce the administrative burden, especially for SMEs;	7. Recalls that simple, stable and predictable tax rules are essential for a competitive economy; calls on the Commission to guide all the Member States towards a simplified, competitive tax system to reduce the administrative burden for companies; acknowledges that tax certainty, simplifying refund procedures and deductions are key solutions to reduce the administrative burden, especially for SMEs;

Or. en

Amendment 110

Arba Kokalari

Motion for a resolution

Paragraph 7 a (new)

Motion for a resolution	Amendment
	7 a. Stresses the need to increase retail participation in capital markets to mobilise investments in the European economy and offer EU citizens more attractive returns on their savings; recognises that simplifying tax declaration procedures is crucial to incentivise and encourage retail investment by reducing administrative complexity and burden for citizens; supports extending access across EU Member States to savings and investment accounts with streamlined tax declaration processes, particularly when these accounts are accompanied by tax incentives;

Or. en

Amendment 111

Kira Marie Peter-Hansen

Motion for a resolution

Paragraph 7 a (new)

Motion for a resolution	Amendment
	7 a. Notes that the Commission is currently conducting pilot projects with volunteering businesses and tax administrations on cooperative compliance, where companies, who fulfil certain compliance criteria such as proactive reporting and robust internal controls, benefit from reduced auditing and faster dispute resolution from tax authorities; calls on the Commission to assess the lessons learned and bring forward a pan-European cooperative compliance framework;

Or. en

Amendment 112

Regina Doherty

Motion for a resolution

Paragraph 7 a (new)

Motion for a resolution	Amendment
	7 a. Calls on Member States to review their national taxation systems in the interests of promoting competiveness, simplification, and investment, including by removing sectoral taxes and charges, which distort competition in the Single Market, increase costs in different sectors, and act as barriers to cross-border investment and retail investment;

Or. en

Amendment 113

Regina Doherty

Motion for a resolution

Paragraph 7 b (new)

Motion for a resolution	Amendment
	7 b. Highlights that calls to create new sectoral taxes and charges at EU level are counter-productive as such sectoral taxes and charges would only serve to make Europe less competitive and less economically-dynamic relative to the rest of the world, while undermining business confidence, deterring investment, and damaging job creation;

Or. en

Amendment 114

Regina Doherty

Motion for a resolution

Paragraph 7 c (new)

Motion for a resolution	Amendment
	7 c. In the interests of simplification and fairness, calls for reform at national level of taxes that may constitute double taxation, increase the cost of living, or impact those who are cash-poor, including capital gains taxes, inheritence taxes, and property taxes;

Or. en

Amendment 115

Kira Marie Peter-Hansen

Motion for a resolution

Paragraph 8

Motion for a resolution	Amendment
8. Underlines the potential of digitalisation, especially artificial intelligence, to reduce administrative burdens and compliance costs for companies, particularly SMEs; urges the Commission and the Member States to promote the digitalisation and simplification of tax administration;	8. Underlines the potential of digitalisation, especially artificial intelligence, to reduce administrative burdens and compliance costs for companies, particularly SMEs; urges the Commission and the Member States to promote the digitalisation and simplification of tax administration; notes however that Member States should increase resources and investment in their tax administrations, both in terms of staffing and for the deployment of integrated, interoperable and robust IT systems; invites the Commission to look into a dedicated EU funding programme to support such investments;

Or. en

Amendment 116

Roberts Zīle

Motion for a resolution

Paragraph 8

Motion for a resolution	Amendment
8. Underlines the potential of digitalisation, especially artificial intelligence, to reduce administrative burdens and compliance costs for companies, particularly SMEs; urges the Commission and the Member States to promote the digitalisation and simplification of tax administration;	8. Underlines the potential of digitalisation, especially artificial intelligence, to reduce administrative burdens and compliance costs for companies, particularly SMEs; urges the Commission and the Member States to promote the digitalisation and simplification of tax administration, while fostering voluntary cooperation and the exchange of best practices and know-how among national authorities, with the Commission acting as a facilitator without imposing harmonized solutions;

Or. en

Amendment 117

Dirk Gotink

Motion for a resolution

Paragraph 8

Motion for a resolution	Amendment
8. Underlines the potential of digitalisation, especially artificial intelligence, to reduce administrative burdens and compliance costs for companies, particularly SMEs; urges the Commission and the Member States to promote the digitalisation and simplification of tax administration;	8. Underlines the potential of digitalisation to reduce administrative burdens and compliance costs for companies, particularly SMEs; notes that digitalisation can also improve public tax administration, as long as transparency and sufficient oversight of automated tax-related decision making are guaranteed; urges the Commission and the Member States to promote the digitalisation and simplification of tax administration;

Or. en

Amendment 118

Pierre Pimpie, Enikő Győri, Jorge Martín Frías, Tomáš Kubín

Motion for a resolution

Paragraph 8

Motion for a resolution	Amendment
8. Underlines the potential of digitalisation, especially artificial intelligence, to reduce administrative burdens and compliance costs for companies, particularly SMEs; urges the Commission and the Member States to promote the digitalisation and simplification of tax administration;	8. Underlines the potential of digitalisation, especially artificial intelligence, to reduce administrative burdens and compliance costs for companies, particularly SMEs; urges the Commission and the Member States to promote the digitalisation and simplification of tax administration, while ensuring the interoperability of national solutions;

Or. en

Amendment 119

Billy Kelleher, Stéphanie Yon-Courtin

Motion for a resolution

Paragraph 8

Motion for a resolution	Amendment
8. Underlines the potential of digitalisation, especially artificial intelligence, to reduce administrative burdens and compliance costs for companies, particularly SMEs; urges the Commission and the Member States to promote the digitalisation and simplification of tax administration;	8. Underlines the potential of digitalisation, especially artificial intelligence, to reduce administrative burdens and compliance costs for companies, particularly SMEs; urges the Commission and the Member States to promote the digitalisation and simplification of tax administration; cautions that digitalisation is not a panacea and must be complemented by an effort to streamline the tax framework;

Or. en

Amendment 120

Niels Fuglsang, Matthias Ecke, Bruno Gonçalves, Aurore Lalucq, Evelyn Regner

Motion for a resolution

Paragraph 8

Motion for a resolution	Amendment
8. Underlines the potential of digitalisation, especially artificial intelligence, to reduce administrative burdens and compliance costs for companies, particularly SMEs; urges the Commission and the Member States to promote the digitalisation and simplification of tax administration;	8. Underlines the potential of digitalisation, especially artificial intelligence, to reduce administrative burdens and compliance costs for companies, particularly SMEs; urges the Commission and the Member States to promote the digitalisation and simplification of tax administration, including initiatives for further cooperation and coordination between Member States;

Or. en

Amendment 121

Kinga Kollár, Michalis Hadjipantela

Motion for a resolution

Paragraph 8

Motion for a resolution	Amendment
8. Underlines the potential of digitalisation, especially artificial intelligence, to reduce administrative burdens and compliance costs for companies, particularly SMEs; urges the Commission and the Member States to promote the digitalisation and simplification of tax administration;	8. Underlines the potential of digitalisation, especially artificial intelligence (AI), to reduce administrative burdens and compliance costs for companies, particularly SMEs, furthermore to harness the use of AI in VAT fraud detection; urges the Commission and the Member States to promote the digitalisation and simplification of tax administration;

Or. en

Amendment 122

Fernand Kartheiser

Motion for a resolution

Paragraph 8

Motion for a resolution	Amendment
8. Underlines the potential of digitalisation, especially artificial intelligence, to reduce administrative burdens and compliance costs for companies, particularly SMEs; urges the Commission and the Member States to promote the digitalisation and simplification of tax administration;	8. Underlines the potential of digitalisation, especially artificial intelligence, as one of the tools to reduce administrative burdens and compliance costs for companies, particularly SMEs; urges the Commission and the Member States to promote the digitalisation and simplification of tax administration;

Or. en

Amendment 123

Michalis Hadjipantela

Motion for a resolution

Paragraph 8 a (new)

Motion for a resolution	Amendment
	8 a. Emphasises that Member States will need to ensure adequate human and financial resources for the implementation of any new tax legislation and for investing in digitalisation, including through targeted content and language training, supported, where appropriate, by the FISCALIS programme, and by investing in modern administrative infrastructure; calls on the Commission to continue and enhance its support to Member States in these efforts through the FISCALIS programme, and particularly by providing funding, enhancing administrative cooperation, and supporting the deployment of integrated, interoperable, and robust IT systems;

Or. en

Amendment 124

Billy Kelleher, Stéphanie Yon-Courtin

Motion for a resolution

Paragraph 8 a (new)

Motion for a resolution	Amendment
	8 a. Stresses the need for the digitalisation of tax administrations to be undertaken with involvement of the private sector to ensure the interface is user-friendly and to facilitate greater interoperability between the tax authorities and the systems employed by the private sector; as far as possible, national tax authorities should seek to align the digitalisation of their systems to ease the sharing of information and data, and to provide a level of familiarity and consistency for companies interacting with several national tax authorities;

Or. en

Amendment 125

Pasquale Tridico, Jussi Saramo, Manon Aubry

Motion for a resolution

Paragraph 8 a (new)

Motion for a resolution	Amendment
	8 a. Underlines the opportunities offered by artificial intelligence (AI) in data processing to maximise the efficiency of tax administrations. Also recognises the risks that AI poses with regard to discrimination. Stresses the importance of maintaining a human element to regularly check the quality of such algorithms, with particular attention to preventing the risk of discrimination;

Or. en

Amendment 126

Pasquale Tridico, Jussi Saramo, Manon Aubry

Motion for a resolution

Paragraph 8 b (new)

Motion for a resolution	Amendment
	8 b. Underlines the need for a risk-based approach in the supervision of reporting entities;

Or. en

Amendment 127

Fernand Kartheiser

Motion for a resolution

Paragraph 9

Motion for a resolution	Amendment
9. Calls on the Commission to assess and simplify the current VAT framework, to reduce administrative burdens, enhance competitiveness and reduce the gap between expected revenue and the amount actually collected (VAT gap);	9. Calls on the Commission within the limits of its competence to assess and simplify the current VAT framework, to reduce administrative burdens, enhance competitiveness and reduce the gap between expected revenue and the amount actually collected (VAT gap);

Or. en

Amendment 128

Denis Nesci

Motion for a resolution

Paragraph 9

Motion for a resolution	Amendment
9. Calls on the Commission to assess and simplify the current VAT framework, to reduce administrative burdens, enhance competitiveness and reduce the gap between expected revenue and the amount actually collected (VAT gap);	9. Calls on the Commission, in close and continuous dialogue with the Member States, to assess and simplify the current framework, to reduce administrative burdens, enhance competitiveness and reduce the gap between expected revenue and the amount actually collected;

Or. en

Amendment 129

Fabio De Masi

Motion for a resolution

Paragraph 9

Motion for a resolution	Amendment
9. Calls on the Commission to assess and simplify the current VAT framework, to reduce administrative burdens, enhance competitiveness and reduce the gap between expected revenue and the amount actually collected (VAT gap);	9. Calls on the Commission to assess and simplify the current VAT framework, to reduce the administrative and regressive tax burdens of taxes on consumption, enhance competitiveness and reduce the gap between expected revenue and the amount actually collected (VAT gap);

Or. en

Amendment 130

Niels Fuglsang, Matthias Ecke, Bruno Gonçalves, Aurore Lalucq, Evelyn Regner

Motion for a resolution

Paragraph 9

Motion for a resolution	Amendment
9. Calls on the Commission to assess and simplify the current VAT framework, to reduce administrative burdens, enhance competitiveness and reduce the gap between expected revenue and the amount actually collected (VAT gap);	9. Calls on the Commission to assess and simplify the current VAT framework, to reduce administrative burdens, enhance competitiveness and reduce the gap between expected revenue and the amount actually collected (VAT gap); reiterates its call1a for a simplified and modernised VAT system with limits on exemptions and nonstandard rates to be introduced with a view to promoting fair and efficient business competitiveness within the internal market, reducing compliance costs and improving voluntary compliance;
	_________________
	1a European Parliament resolution of 16 February 2022 on the implementation of the Sixth VAT Directive: what is the missing part to reduce the EU VAT gap?, paragraph 38.

Or. en

Amendment 131

Michalis Hadjipantela

Motion for a resolution

Paragraph 9

Motion for a resolution	Amendment
9. Calls on the Commission to assess and simplify the current VAT framework, to reduce administrative burdens, enhance competitiveness and reduce the gap between expected revenue and the amount actually collected (VAT gap);	9. Calls on the Commission to assess and simplify the current VAT framework, to reduce administrative burdens, enhance competitiveness and reduce the gap between expected revenue and the amount actually collected (VAT gap); in this respect, takes note of the VAT in the Digital Age package and calls on the Commission to issue guidelines or explanatory notes to ensure a smooth implementation of the Directive, specifically relating to the introduction of the EU Digital Reporting Requirement (DRR);

Or. en

Amendment 132

Billy Kelleher, Stéphanie Yon-Courtin

Motion for a resolution

Paragraph 9

Motion for a resolution	Amendment
9. Calls on the Commission to assess and simplify the current VAT framework, to reduce administrative burdens, enhance competitiveness and reduce the gap between expected revenue and the amount actually collected (VAT gap);	9. Calls on the Commission to assess and simplify the current VAT framework, to reduce administrative burdens, enhance competitiveness and reduce the gap between expected revenue and the amount actually collected (VAT gap); highlights that the VAT compliance gap varies amongst Member States but is as high as 30% in one Member State1a; welcomes, in this regard, the adoption of the VAT in a Digital Age (VIDA) Package which, when implemented, should enhance transparency and reduce fraud; urges the Commission and Member States to coordinate the national implementation to ensure coherence and that the One-Stop-Shop is efficient and user-friendly, including for SMEs;
	_________________
	1a European Commission, VAT gap in the EU – 2024 report, Publications Office of the European Union, 2024, https://data.europa.eu/doi/10.2778/2476549

Or. en

Amendment 133

Regina Doherty

Motion for a resolution

Paragraph 9

Motion for a resolution	Amendment
9. Calls on the Commission to assess and simplify the current VAT framework, to reduce administrative burdens, enhance competitiveness and reduce the gap between expected revenue and the amount actually collected (VAT gap);	9. Calls on the Commission to assess and simplify the current VAT framework, to reduce administrative burdens, including for businesses and community organisations, enhance competitiveness and reduce the gap between expected revenue and the amount actually collected (VAT gap); calls for reforms to make it easier for small businesses to register for VAT across the EU, including electronically; calls for increased digitalisation of VAT collection;

Or. en

Amendment 134

Markus Ferber

Motion for a resolution

Paragraph 9

Motion for a resolution	Amendment
9. Calls on the Commission to assess and simplify the current VAT framework, to reduce administrative burdens, enhance competitiveness and reduce the gap between expected revenue and the amount actually collected (VAT gap);	9. Calls on the Commission to assess and simplify the current VAT framework, to reduce administrative burdens, enhance competitiveness and reduce the gap between expected revenue and the amount actually collected (VAT gap); calls on the Commission to build on and further develop the VAT One Stop Shop on cross-border business-to-consumer (B2C) e-commerce in order to reduce administrative burden and VAT compliance costs;

Or. en

Amendment 135

Kira Marie Peter-Hansen

Motion for a resolution

Paragraph 9

Motion for a resolution	Amendment
9. Calls on the Commission to assess and simplify the current VAT framework, to reduce administrative burdens, enhance competitiveness and reduce the gap between expected revenue and the amount actually collected (VAT gap);	9. Calls on the Commission to assess and simplify the current VAT framework, to reduce administrative burdens, enhance competitiveness and reduce the gap between expected revenue and the amount actually collected (VAT gap); Regrets the lack of progress for a VAT definitive regime in the Council and the subsequent decision by the Commission to withdraw the proposal in the 2025 Commission Work Programme;

Or. en

Amendment 136

Billy Kelleher, Stéphanie Yon-Courtin

Motion for a resolution

Paragraph 9 a (new)

Motion for a resolution	Amendment
	9 a. Notes that there is a marked change in purchasing behaviour in the past decade with a surge in e-commerce during the Covid-19 pandemic that has not abated; notes also that, on the face of it, online purchases should contribute to greater VAT compliance due to the electronic audit trail, however, the Commission’s VAT Gap report notes that the correlation is not as clear due to the complexities arising from online sales; Urges the Commission to assess whether the VAT acquis is fit for purpose given the increasing popularity of e-commerce;

Or. en

Amendment 137

Michalis Hadjipantela

Motion for a resolution

Paragraph 9 a (new)

Motion for a resolution	Amendment
	9 a. Calls on the Commission to revise the VAT treatment within the financial sector with the aim of modernising VAT exemption so as to adapt for financial services; notes that at present, the application of financial services exemptions is inconsistent across Member States, resulting in significant disparities that hinder the provision of cross-border services;

Or. en

Amendment 138

Michalis Hadjipantela

Motion for a resolution

Paragraph 9 b (new)

Motion for a resolution	Amendment
	9 b. Calls for the improvement of Council Directive 2008/9/EC of 12 February 2008 laying down detailed rules for the refund of value added tax to taxable persons not established in the Member State in the Member State of refund but established in another Member State; underlines the importance of exploring the integration of cross-border VAT refunds into the One Stop Shop (OSS) in order to further simplify VAT compliance for businesses engaged in cross-border trade, while ensuring alignment with existing VAT obligations across Member States;

Or. en

Amendment 139

Michalis Hadjipantela

Motion for a resolution

Paragraph 9 c (new)

Motion for a resolution	Amendment
	9 c. Calls for a consistent application of key concepts and the streamlining of definitions for a more effective VAT system, for example, application of common interpretations for 'goods installed and assembled' as outlined in Article 36 of the VAT Directive and consistent application of definitions of Permanent Establishment (PE) and 'Fixed' or other establishments;

Or. en

Amendment 140

Michalis Hadjipantela

Motion for a resolution

Paragraph 9 d (new)

Motion for a resolution	Amendment
	9 d. Highlights the need for a more sustainable and equitable VAT system with further consideration on how VAT rates can be utilised to achieve sustainability goals; suggests for the Commission to assess whether VAT charges can be eliminated on goods supplied free of charge for social and environmental benefit;

Or. en

Amendment 141

Michalis Hadjipantela

Motion for a resolution

Paragraph 9 e (new)

Motion for a resolution	Amendment
	9 e. While reduced VAT rates have a legitimate purpose in supporting the vulnerable and children, their broader application increases legal uncertainty and the complexity of the tax system; highlights that reduced VAT rates can lead to a decrease in the price to the consumer, depending on different factors; therefore, considers that a periodical review and assessment of which reduced VAT rates remain necessary and effective in achieving their intended policy goals will be useful in the simplification task;

Or. en

Amendment 142

Regina Doherty

Motion for a resolution

Paragraph 10

Motion for a resolution	Amendment
10. Reiterates Parliament’s position on HOT, DEBRA and FASTER; takes note of the ongoing discussions on the BEFIT proposal;	10. Reiterates Parliament’s position on HOT, DEBRA and FASTER; takes note of the ongoing discussions on the BEFIT proposal but highlights concerns that the proposal does not achieve the aim of reducing complexity and compliance costs and indeed serves to increase complexity when national tax systems and coexistence with Pillar Two are taken into account; Reiterates that Commission proposals should respect the principle of subsidiarity; Calls for the withdrawal of the BEFIT proposal for this reason;

Or. en

Amendment 143

Danuše Nerudová

Motion for a resolution

Paragraph 10

Motion for a resolution	Amendment
10. Reiterates Parliament’s position on HOT, DEBRA and FASTER; takes note of the ongoing discussions on the BEFIT proposal;	10. Reiterates Parliament’s position on HOT, DEBRA and FASTER; calls on the Member states to continue toward a swift adoption of the Framework for Income Taxation (BEFIT) proposal which would be an important step toward a harmonisation of the tax systems in EU;

Or. en

Amendment 144

Lídia Pereira

Motion for a resolution

Paragraph 10

Motion for a resolution	Amendment
10. Reiterates Parliament’s position on HOT, DEBRA and FASTER; takes note of the ongoing discussions on the BEFIT proposal;	10. Reiterates Parliament’s position on HOT, UNSHELL, DEBRA and FASTER; takes note of the ongoing discussions on the BEFIT proposal; underlines the need to clarify which initiatives are to be adopted or withdrawn;

Or. en

Amendment 145

Kira Marie Peter-Hansen

Motion for a resolution

Paragraph 10

Motion for a resolution	Amendment
10. Reiterates Parliament’s position on HOT, DEBRA and FASTER; takes note of the ongoing discussions on the BEFIT proposal;	10. Reiterates Parliament’s position on HOT, DEBRA, Transfer Pricing and FASTER; takes note of the ongoing discussions on the BEFIT proposal;

Or. en

Amendment 146

Niels Fuglsang, Matthias Ecke, Bruno Gonçalves, Aurore Lalucq, Evelyn Regner

Motion for a resolution

Paragraph 10

Motion for a resolution	Amendment
10. Reiterates Parliament’s position on HOT, DEBRA and FASTER; takes note of the ongoing discussions on the BEFIT proposal;	10. Reiterates Parliament’s position on HOT, DEBRA, UNSHELL and FASTER; takes note of the ongoing discussions on the BEFIT proposal;

Or. en

Amendment 147

Pasquale Tridico, Jussi Saramo, Manon Aubry

Motion for a resolution

Paragraph 10

Motion for a resolution	Amendment
10. Reiterates Parliament’s position on HOT, DEBRA and FASTER; takes note of the ongoing discussions on the BEFIT proposal;	10. Reiterates Parliament’s position on HOT and FASTER; takes note of the ongoing discussions on the BEFIT proposal;

Or. en

Amendment 148

Pasquale Tridico, Jussi Saramo, Manon Aubry, Marc Botenga

Motion for a resolution

Paragraph 10 a (new)

Motion for a resolution	Amendment
	10 a. Recalls the importance of taking an initiative on a coordinated European approach to the taxation of the digital economy. This initiative is particularly relevant in view of the evolving global landscape and the fiscal needs of the Union;

Or. en

Amendment 149

Michalis Hadjipantela

Motion for a resolution

Paragraph 10 a (new)

Motion for a resolution	Amendment
	10 a. Highlights the need to address the debt-equity bias in corporate taxation which allows for generous tax deductions on interest payments, while equity financing costs cannot be deducted in a similar manner; regrets in this regard the inactivity of the Council to adopt the DEBRA proposal and reiterates in this regards its position of 16 January 2024;

Or. en

Amendment 150

Michalis Hadjipantela

Motion for a resolution

Paragraph 10 b (new)

Motion for a resolution	Amendment
	10 b. Underlines the importance of a simplified, digitalised and accelerated withholding tax relief to strengthen the Savings and Investment Union; perceives the Council`s adoption of the FASTER proposal only as a starting point on going forward; recalls its position of 28 February 2024; reiterates that any EU legislation needs to ensure genuine simplifications for both investors and financial intermediaries;

Or. en

Amendment 151

Michalis Hadjipantela

Motion for a resolution

Paragraph 10 c (new)

Motion for a resolution	Amendment
	10 c. Reiterates its support for the establishment of a single “head office tax return” ”(HOT) for micro-enterprises and SMEs that operate exclusively through permanent establishments (PEs), in order to simplify tax procedures and reduce costs for businesses; calls on the Council to swiftly adopt the HOT proposal and recalls its position of 10 April 2024;

Or. en

Amendment 152

Michalis Hadjipantela

Motion for a resolution

Paragraph 10 d (new)

Motion for a resolution	Amendment
	10 d. Takes note of the Business in Europe: Framework for Income Taxation (BEFIT) objectives to reduce the complexity of tax rules and the compliance costs for EU businesses with cross-border operations, and to promote cross-border investment and the Single Market's attractiveness; regrets, however, that the Commission`s proposal failed to achieve these objectives; in this respect, reiterates that there needs to be an EU added value both in the legal and economic sense and calls for an effective and balanced approach benefitting all Member States, reduces complexity and the compliance costs of businesses operating across borders;

Or. en

Amendment 153

Fernando Navarrete Rojas

Motion for a resolution

Paragraph 11

Motion for a resolution	Amendment
11. Reiterates the EU’s commitment to the implementation of the OECD Pillar II agreement, while taking into account the current situation regarding Pillar II rules, including the recent Executive Order issued by the US President on 20 January 2025 declaring that the OECD Global Tax Deal has no force and effect in the United States; urges the Commission to inform Parliament of contingency plans and take prompt, targeted action to protect EU interests and prevent retaliatory measures;	11. Reiterates the EU’s commitment to the implementation of the OECD Pillar II agreement, while taking into account the current situation regarding Pillar II rules, including the recent Executive Order issued by the US President on 20 January 2025 declaring that the OECD Global Tax Deal has no force and effect in the United States; urges the Commission to inform Parliament of contingency plans and take prompt, targeted action to protect EU interests and prevent retaliatory measures and calls on the Commission to introduce modifications and simplifications to the Pillar 2 rules while preserving its core objectives, especially to make sure that the Pillar 2 rules now fit the EU’s needs for competitiveness;

Or. en

Amendment 154

Niels Fuglsang, Matthias Ecke, Bruno Gonçalves, Aurore Lalucq, Evelyn Regner

Motion for a resolution

Paragraph 11

Motion for a resolution	Amendment
11. Reiterates the EU’s commitment to the implementation of the OECD Pillar II agreement, while taking into account the current situation regarding Pillar II rules, including the recent Executive Order issued by the US President on 20 January 2025 declaring that the OECD Global Tax Deal has no force and effect in the United States; urges the Commission to inform Parliament of contingency plans and take prompt, targeted action to protect EU interests and prevent retaliatory measures;	11. Reiterates the EU’s commitment to the implementation of the OECD/G20 Inclusive Framework Two-Pillar Approach; deeply regrets the recent Executive Order issued by the US President on 20 January 2025 declaring that the OECD Global Tax Deal has no force and effect in the United States; urges the Commission to inform Parliament of contingency plans and take prompt, targeted action to safeguard the integrity and effectiveness of the Pillar 2 Directive, protect EU interests and prevent retaliatory measures; takes the view that the EU should fully stand by the Pillar 2 Directive to prevent a return to unfettered tax competition at the cost of public revenue;

Or. en

Amendment 155

Regina Doherty

Motion for a resolution

Paragraph 11

Motion for a resolution	Amendment
11. Reiterates the EU’s commitment to the implementation of the OECD Pillar II agreement, while taking into account the current situation regarding Pillar II rules, including the recent Executive Order issued by the US President on 20 January 2025 declaring that the OECD Global Tax Deal has no force and effect in the United States; urges the Commission to inform Parliament of contingency plans and take prompt, targeted action to protect EU interests and prevent retaliatory measures;	11. Reiterates the EU’s commitment to the implementation of the OECD Pillar II agreement, while taking into account the current situation regarding Pillar II rules, including the recent Executive Order issued by the US President on 20 January 2025 declaring that the OECD Global Tax Deal has no force and effect in the United States; urges the Commission to prioritise work to maintain and protect the agreement, to keep Parliament informed, and take prompt, targeted action to protect EU interests and prevent retaliatory measures;

Or. en

Amendment 156

Kira Marie Peter-Hansen

Motion for a resolution

Paragraph 11

Motion for a resolution	Amendment
11. Reiterates the EU’s commitment to the implementation of the OECD Pillar II agreement, while taking into account the current situation regarding Pillar II rules, including the recent Executive Order issued by the US President on 20 January 2025 declaring that the OECD Global Tax Deal has no force and effect in the United States; urges the Commission to inform Parliament of contingency plans and take prompt, targeted action to protect EU interests and prevent retaliatory measures;	11. Reiterates the EU’s commitment to the implementation of the OECD Pillar II agreement, while taking into account the current situation regarding Pillar II rules, including the recent Executive Order issued by the US President on 20 January 2025 declaring that the OECD Global Tax Deal has no force and effect in the United States; urges the Commission to inform Parliament of contingency plans and take prompt, targeted action to protect EU tax sovereignty and EU interests;

Or. en

Amendment 157

Michalis Hadjipantela

Motion for a resolution

Paragraph 12

Motion for a resolution	Amendment
12. Stresses that Pillar 2 should ensure a global minimum level of taxation for multinational and large-scale domestic groups in the Union; welcomes its implementation into national law; calls for legal clarity in its implementation and expects the process of negotiating and publishing the administrative guidance to come to an end soon and provide companies falling under the scope of Pillar 2 with the necessary certainty; expects further developments with regard to the OECD permanent safe harbour;	12. Stresses that Pillar 2 should ensure a global minimum level of taxation for multinational and large-scale domestic groups in the Union; welcomes its implementation into national law; calls for legal clarity, taking into account differences between OECD Pillar II rules and Member States’ implementation, specifically in shipping activities, to avoid creating conflicting taxation regimes which can lead to confusion; expects the process of negotiating and publishing the administrative guidance to come to an end soon and provide companies falling under the scope of Pillar 2 with the necessary certainty; highlights for the introduction of a permanent safe harbour rule that is based on the existing transitional CbCR safe harbour; calls for an assessment for the need of further Safe Harbours;

Or. en

Amendment 158

Kira Marie Peter-Hansen

Motion for a resolution

Paragraph 12

Motion for a resolution	Amendment
12. Stresses that Pillar 2 should ensure a global minimum level of taxation for multinational and large-scale domestic groups in the Union; welcomes its implementation into national law; calls for legal clarity in its implementation and expects the process of negotiating and publishing the administrative guidance to come to an end soon and provide companies falling under the scope of Pillar 2 with the necessary certainty; expects further developments with regard to the OECD permanent safe harbour;	12. Stresses that Pillar 2 should ensure a global minimum level of taxation for multinational and large-scale domestic groups in the Union; welcomes its implementation into national law; calls for legal clarity in its implementation and expects the process of negotiating and publishing the administrative guidance to come to an end soon and provide companies falling under the scope of Pillar 2 with the necessary certainty; expects further developments with regard to existing administrative safe harbours to ease compliance;

Or. en

Amendment 159

Kira Marie Peter-Hansen

Motion for a resolution

Paragraph 12 a (new)

Motion for a resolution	Amendment
	12 a. Deeply regrets the leaked Polish Presidency note including options to accommodate the current US administration on Pillar II; urges Member States to implement Pillar II in full in particular the Undertaxed Profit Rule (UTPR); notes that the UTPR is an essential element for a well-functioning Pillar II ensuring a level playing field for European companies; calls on Member States not to extend the UTPR transitional safe harbour beyond 2026 which would disadvantage EU companies; welcomes the clear commitment to UTPR by Commissioner Hoekstra in his written replies to the Parliament in the context of the appointment hearings21a; recalls that in 2021 the United States agreed to the OECD minimum tax at G7, G20 and OECD Inclusive Framework levels;
	_________________
	21a https://hearings.elections.europa.eu/documents/hoekstra/hoekstra_writtenquestionsandanswers_en.pdf

Or. en

Amendment 160

Niels Fuglsang, Matthias Ecke, Bruno Gonçalves, Aurore Lalucq, Evelyn Regner

Motion for a resolution

Paragraph 12 a (new)

Motion for a resolution	Amendment
	12 a. Notes that approximately 49% of previously shifted profits are expected to be covered by the implementation of Pillar 2; further notes that the reform is anticipated to increase corporate tax revenues, as evidenced by Slovakia, where revenues are estimated to grow by around 4%, with half of the increase stemming from top-up taxes on undertaxed profits and the other half resulting from reduced profit shifting1a;
	_________________
	1a Boukal, T., Janský, P., & Palanský, M. (2024). Global Minimum Tax and Profit Shifting. Institute of Economic Studies, Faculty of Social Sciences, Charles University in Prague.

Or. en

Amendment 161

Kira Marie Peter-Hansen

Motion for a resolution

Paragraph 13

Motion for a resolution	Amendment
13. Notes that over the past few years, the European Union has pursued an ambitious agenda to combat tax evasion and tax avoidance and has introduced a number of new provisions and reporting requirements (e.g. via ATAD); takes note of the Commission’s announcement that it will evaluate the Anti-Tax Avoidance Directive (ATAD) in light of Pillar II and present a comprehensive report on the measures in Q3 2025;	13. Notes that over the past few years, the European Union has pursued a needed agenda to combat tax evasion and tax avoidance and has introduced a number of new provisions and reporting requirements (e.g. via ATAD); takes note of the Commission’s announcement that it will evaluate the Anti-Tax Avoidance Directive (ATAD) in light of Pillar II and present a comprehensive report on the measures in Q3 2025;

Or. en

Amendment 162

Markus Ferber

Motion for a resolution

Paragraph 13

Motion for a resolution	Amendment
13. Notes that over the past few years, the European Union has pursued an ambitious agenda to combat tax evasion and tax avoidance and has introduced a number of new provisions and reporting requirements (e.g. via ATAD); takes note of the Commission’s announcement that it will evaluate the Anti-Tax Avoidance Directive (ATAD) in light of Pillar II and present a comprehensive report on the measures in Q3 2025;	13. Notes that over the past few years, the European Union has pursued an ambitious agenda to combat tax evasion and tax avoidance and has introduced a number of new provisions and reporting requirements (e.g. via ATAD), that have increased tax compliance costs; takes note of the Commission’s announcement that it will evaluate the Anti-Tax Avoidance Directive (ATAD) in light of Pillar II and present a comprehensive report on the measures in Q3 2025;

Or. en

Amendment 163

Michalis Hadjipantela

Motion for a resolution

Paragraph 13

Motion for a resolution	Amendment
13. Notes that over the past few years, the European Union has pursued an ambitious agenda to combat tax evasion and tax avoidance and has introduced a number of new provisions and reporting requirements (e.g. via ATAD); takes note of the Commission’s announcement that it will evaluate the Anti-Tax Avoidance Directive (ATAD) in light of Pillar II and present a comprehensive report on the measures in Q3 2025;	13. Notes that over the past few years, the European Union has pursued an ambitious agenda to combat tax evasion and tax avoidance and has introduced a number of new provisions and reporting requirements (e.g. via ATAD); takes note of the Commission’s announcement that it will evaluate the Anti-Tax Avoidance Directive (ATAD) in light of Pillar II and present a comprehensive report on the measures in Q3 2025; in this respect, calls on the Commission to undertake an overhaul of the Anti-Tax Avoidance Directive (ATAD), following the Pillar 2 agreement;

Or. en

Amendment 164

Fernando Navarrete Rojas

Motion for a resolution

Paragraph 13

Motion for a resolution	Amendment
13. Notes that over the past few years, the European Union has pursued an ambitious agenda to combat tax evasion and tax avoidance and has introduced a number of new provisions and reporting requirements (e.g. via ATAD); takes note of the Commission’s announcement that it will evaluate the Anti-Tax Avoidance Directive (ATAD) in light of Pillar II and present a comprehensive report on the measures in Q3 2025;	13. Notes that over the past few years, the European Union has pursued an ambitious agenda to combat tax evasion and tax avoidance and has introduced a number of new provisions and reporting requirements (e.g. via ATAD); calls, in this regard, on the Commission to undertake an overhaul of the Anti-Tax Avoidance Directive (ATAD);

Or. en

Amendment 165

Regina Doherty

Motion for a resolution

Paragraph 13

Motion for a resolution	Amendment
13. Notes that over the past few years, the European Union has pursued an ambitious agenda to combat tax evasion and tax avoidance and has introduced a number of new provisions and reporting requirements (e.g. via ATAD); takes note of the Commission’s announcement that it will evaluate the Anti-Tax Avoidance Directive (ATAD) in light of Pillar II and present a comprehensive report on the measures in Q3 2025;	13. Notes that over the past few years, the European Union has pursued an ambitious agenda to combat tax evasion and tax avoidance and has introduced a number of new provisions and reporting requirements (e.g. via ATAD); takes note of the Commission’s announcement that it will evaluate the Anti-Tax Avoidance Directive (ATAD) in light of Pillar II and present a comprehensive report on the measures in Q3 2025; calls for decluttering of the ATAD and reduction in reporting requirements in order to make it simpler to implement and increase its efficacity and effectiveness;

Or. en

Amendment 166

Billy Kelleher, Stéphanie Yon-Courtin

Motion for a resolution

Paragraph 13

Motion for a resolution	Amendment
13. Notes that over the past few years, the European Union has pursued an ambitious agenda to combat tax evasion and tax avoidance and has introduced a number of new provisions and reporting requirements (e.g. via ATAD); takes note of the Commission’s announcement that it will evaluate the Anti-Tax Avoidance Directive (ATAD) in light of Pillar II and present a comprehensive report on the measures in Q3 2025;	13. Notes that over the past few years, the European Union has pursued an ambitious agenda to combat tax evasion and tax avoidance and has introduced a number of new provisions and reporting requirements (e.g. via ATAD); takes note of the Commission’s announcement that it will evaluate the Anti-Tax Avoidance Directive (ATAD) in light of Pillar II and present a comprehensive report on the measures in Q3 2025; highlights the impactful role that EPPO and OLAF have had in identifying and investigating tax fraud and evasion and stresses the need for effective collaboration between these bodies and with national tax authorities;

Or. en

Amendment 167

Fernando Navarrete Rojas

Motion for a resolution

Paragraph 14

Motion for a resolution	Amendment
14. Acknowledges the publication by the OECD of the Multilateral Convention in October 2023, laying down the technical rules to implement Amount A of Pillar 1 and the ongoing negotiations;	14. Acknowledges the publication by the OECD of the Multilateral Convention in October 2023, laying down the technical rules to implement Amount A of Pillar 1 and the ongoing negotiations; stresses, in this regard, the need for the Union to refrain from any unilateral action beyond what may be agreed under the OECD Pillar I framework; underlines that maintaining the principle that rules must be based on international economic relations is crucial to safeguarding the Union’s long-term economic interests, even if other actors deviate from these common frameworks;

Or. en

Amendment 168

Niels Fuglsang, Matthias Ecke, Bruno Gonçalves, Aurore Lalucq, Evelyn Regner

Motion for a resolution

Paragraph 14

Motion for a resolution	Amendment
14. Acknowledges the publication by the OECD of the Multilateral Convention in October 2023, laying down the technical rules to implement Amount A of Pillar 1 and the ongoing negotiations;	14. Welcomes the publication by the OECD of the Multilateral Convention in October 2023, laying down the technical rules to implement Amount A of Pillar 1 and the ongoing negotiations; regrets the stalling of Pillar 1 talks on implementing Amount B;

Or. en

Amendment 169

Danuše Nerudová

Motion for a resolution

Paragraph 14

Motion for a resolution	Amendment
14. Acknowledges the publication by the OECD of the Multilateral Convention in October 2023, laying down the technical rules to implement Amount A of Pillar 1 and the ongoing negotiations;	14. Acknowledges the publication by the OECD of the Multilateral Convention in October 2023, laying down the technical rules to implement Amount A of Pillar 1 and the ongoing negotiations; calls on the Commission to ensure that large tech companies respect European rules, contribute to a level playing field, and are subject to appropriate taxation mechanism for such companies operating in the EU;

Or. en

Amendment 170

Danuše Nerudová

Motion for a resolution

Paragraph 14 a (new)

Motion for a resolution	Amendment
	14 a. Urges the Commission to resume its work on the digital levy or a similar measure to ensure fair taxation of large tech companies, which could also serve as a basis for the Union’s own resources; recalls in this sense the position of the European Parliament in its 2023 report on Own Resources, which warned that if negotiations on the OECD level are not concluded within a reasonable time frame, the Commission should consider alternative sources of revenue from large corporations operating in the single market;

Or. en

Amendment 171

Pascal Canfin, Stéphanie Yon-Courtin

Motion for a resolution

Paragraph 14 a (new)

Motion for a resolution	Amendment
	14 a. Welcomes the G20 Rio de Janeiro Leaders’ Declaration and the Rio de Janeiro G20 Ministerial Declaration on International Tax Cooperation ; calls on the Commission to continue the work towards international tax cooperation and, with full respect to tax sovereignty, to engage cooperatively to ensure that ultra-high-net-worth individuals are effectively taxed;

Or. en

Amendment 172

Pasquale Tridico, Jussi Saramo, Manon Aubry

Motion for a resolution

Paragraph 14 a (new)

Motion for a resolution	Amendment
	14 a. Sustains the declarations made by the EU Commission to initiate work on the enactment of a EU-wide digital service tax;

Or. en

Amendment 173

Pasquale Tridico, Jussi Saramo, Manon Aubry, Marc Botenga

Motion for a resolution

Paragraph 14 b (new)

Motion for a resolution	Amendment
	14 b. Welcomes the ongoing developments around the UN Framework Convention on International Tax Cooperation;

Or. en

Amendment 174

Michalis Hadjipantela

Motion for a resolution

Paragraph 15

Motion for a resolution	Amendment
15. Notes that the fragmented EU tax landscape creates complexity, uncertainty and high compliance costs for EU businesses, especially SMEs; underlines the need to address tax obstacles to cross-border investment and to increase equity in business financing; recalls, in this regard, the Draghi report, highlighting the fact that EU citizens should be able to invest in other Member States without complex taxation procedures, effectively resulting in double taxation;	15. Notes that the fragmented EU tax landscape creates complexity, uncertainty and high compliance costs for EU businesses, especially SMEs; underlines the need to address tax obstacles to cross-border investment and to increase equity in business financing; recalls, in this regard, the Draghi report, highlighting the fact that EU citizens should be able to invest in other Member States without complex taxation procedures, effectively resulting in double taxation; considers that more local fund managers are needed to improve equity financing within the EU and, thus, tax obstacles to cross-border investments should be addressed; additionally, notes the importance of standardising the Transfer Pricing documentation rules by reconsidering the Transfer Pricing documentation thresholds across the EU, taking into account the particularities of each Member State, and simplifying the requirements to reduce compliance costs for simpler transactions;

Or. en

Amendment 175

Kira Marie Peter-Hansen

Motion for a resolution

Paragraph 15

Motion for a resolution	Amendment
15. Notes that the fragmented EU tax landscape creates complexity, uncertainty and high compliance costs for EU businesses, especially SMEs; underlines the need to address tax obstacles to cross-border investment and to increase equity in business financing; recalls, in this regard, the Draghi report, highlighting the fact that EU citizens should be able to invest in other Member States without complex taxation procedures, effectively resulting in double taxation;	15. Notes that the fragmented EU tax landscape creates complexity, uncertainty and high compliance costs for EU businesses, especially SMEs; underlines the need to address tax obstacles to cross-border investment and to decrease overreliance on debt in business financing; recalls, in this regard, the Draghi report, highlighting the fact that EU citizens should be able to invest in other Member States without complex taxation procedures, effectively resulting in double taxation; emphasises in this regard the need to further harmonize withholding tax procedures and rates in the Union as recommended by the Draghi report; welcomes the recently adopted FASTER directive; recalls the European Parliament’s recommendations in its adopted report on a withholding tax framework; calls on the Commission to come forward with a proposal for a minimum withholding tax rate in the European Union;

Or. en

Amendment 176

Roberts Zīle

Motion for a resolution

Paragraph 15

Motion for a resolution	Amendment
15. Notes that the fragmented EU tax landscape creates complexity, uncertainty and high compliance costs for EU businesses, especially SMEs; underlines the need to address tax obstacles to cross-border investment and to increase equity in business financing; recalls, in this regard, the Draghi report, highlighting the fact that EU citizens should be able to invest in other Member States without complex taxation procedures, effectively resulting in double taxation;	15. Notes that the fragmented EU tax landscape creates complexity, uncertainty and high compliance costs for EU businesses, especially SMEs; underlines the need to address tax obstacles to cross-border investment and to increase equity in business financing; recalls, in this regard, the Draghi report, highlighting the fact that EU citizens should be able to invest in other Member States without complex taxation procedures, effectively resulting in double taxation, while also respecting the calls in other areas, where the EU should step back, applying the subsidiarity principle more rigorously and reducing the regulatory burden it imposes on EU companies15a
	_________________
	15a Draghi Report p.08 https://commission.europa.eu/document/download/97e481fd-2dc3-412d-be4c-f152a8232961_en?filename=The%20future%20of%20European%20competitiveness%20_%20A%20competitiveness%20strategy%20for%20Europe.pdf

Or. en

Amendment 177

Dirk Gotink

Motion for a resolution

Paragraph 15

Motion for a resolution	Amendment
15. Notes that the fragmented EU tax landscape creates complexity, uncertainty and high compliance costs for EU businesses, especially SMEs; underlines the need to address tax obstacles to cross-border investment and to increase equity in business financing; recalls, in this regard, the Draghi report, highlighting the fact that EU citizens should be able to invest in other Member States without complex taxation procedures, effectively resulting in double taxation;	15. Notes that the fragmented EU tax landscape creates complexity, uncertainty and high compliance costs for EU businesses, especially SMEs; underlines the need to address tax obstacles to cross-border investment and to increase equity in business financing; recalls, in this regard, the Draghi report, highlighting the fact that EU citizens should be able to invest in other Member States without complex taxation procedures, effectively resulting in double taxation; calls on the Commission to propose measures to reduce fragmentation and complexity of tax systems, while respecting the competence of the Member States to determine their national tax systems;

Or. en

Amendment 178

Sirpa Pietikäinen

Motion for a resolution

Paragraph 15

Motion for a resolution	Amendment
15. Notes that the fragmented EU tax landscape creates complexity, uncertainty and high compliance costs for EU businesses, especially SMEs; underlines the need to address tax obstacles to cross-border investment and to increase equity in business financing; recalls, in this regard, the Draghi report, highlighting the fact that EU citizens should be able to invest in other Member States without complex taxation procedures, effectively resulting in double taxation;	15. Notes that the fragmented EU tax landscape creates complexity, uncertainty and high compliance costs for EU businesses, especially SMEs; encourages the adoption of the common consolidated corporate tax base to harmonise the calculation method of corporate taxes; underlines the need to address tax obstacles to cross-border investment and to increase equity in business financing; recalls, in this regard, the Draghi report, highlighting the fact that EU citizens should be able to invest in other Member States without complex taxation procedures, effectively resulting in double taxation;

Or. en

Amendment 179

Pascal Canfin, Billy Kelleher, Stéphanie Yon-Courtin

Motion for a resolution

Paragraph 15

Motion for a resolution	Amendment
15. Notes that the fragmented EU tax landscape creates complexity, uncertainty and high compliance costs for EU businesses, especially SMEs; underlines the need to address tax obstacles to cross-border investment and to increase equity in business financing; recalls, in this regard, the Draghi report, highlighting the fact that EU citizens should be able to invest in other Member States without complex taxation procedures, effectively resulting in double taxation;	15. Notes that the fragmented EU tax landscape creates complexity, uncertainty and high compliance costs for EU businesses, especially SMEs and calls on the Commission to consider these costs within its 28th regime proposal ; underlines the need to address tax obstacles to cross-border investment and to increase equity in business financing; recalls, in this regard, the Draghi report, highlighting the fact that EU citizens should be able to invest in other Member States without complex taxation procedures, effectively resulting in double taxation;

Or. en

Amendment 180

Pierre Pimpie, Enikő Győri, Jorge Martín Frías

Motion for a resolution

Paragraph 15

Motion for a resolution	Amendment
15. Notes that the fragmented EU tax landscape creates complexity, uncertainty and high compliance costs for EU businesses, especially SMEs; underlines the need to address tax obstacles to cross-border investment and to increase equity in business financing; recalls, in this regard, the Draghi report, highlighting the fact that EU citizens should be able to invest in other Member States without complex taxation procedures, effectively resulting in double taxation;	15. Notes that the fragmented EU tax landscape creates complexity, uncertainty and high compliance costs for EU businesses, especially SMEs; underlines the need to address tax obstacles to cross-border investment while preserving Member States’ autonomy in designing tax incentives aligned with their national priorities recalls, in this regard, the Draghi report, highlighting the fact that EU citizens should be able to invest in other Member States without complex taxation procedures, effectively resulting in double taxation;

Or. en

Amendment 181

Niels Fuglsang, Matthias Ecke, Bruno Gonçalves, Aurore Lalucq, Evelyn Regner

Motion for a resolution

Paragraph 15

Motion for a resolution	Amendment
15. Notes that the fragmented EU tax landscape creates complexity, uncertainty and high compliance costs for EU businesses, especially SMEs; underlines the need to address tax obstacles to cross-border investment and to increase equity in business financing; recalls, in this regard, the Draghi report, highlighting the fact that EU citizens should be able to invest in other Member States without complex taxation procedures, effectively resulting in double taxation;	15. Notes that the fragmented and unharmonised EU tax landscape creates complexity, uncertainty and high compliance costs for EU businesses, especially SMEs; underlines the need to address tax obstacles to cross-border investment and to increase equity in business financing; recalls, in this regard, the Draghi report, highlighting the fact that EU citizens should be able to invest in other Member States without complex taxation procedures, effectively resulting in double taxation;

Or. en

Amendment 182

Fernand Kartheiser

Motion for a resolution

Paragraph 15

Motion for a resolution	Amendment
15. Notes that the fragmented EU tax landscape creates complexity, uncertainty and high compliance costs for EU businesses, especially SMEs; underlines the need to address tax obstacles to cross-border investment and to increase equity in business financing; recalls, in this regard, the Draghi report, highlighting the fact that EU citizens should be able to invest in other Member States without complex taxation procedures, effectively resulting in double taxation;	15. Notes that the complex tax landscape in the European Union creates uncertainty and high compliance costs for EU businesses, especially SMEs; underlines the need to address tax obstacles to cross-border investment and to increase equity in business financing; recalls, in this regard, the Draghi report, highlighting the fact that EU citizens should be able to invest in other Member States without complex taxation procedures, effectively resulting in double taxation;

Or. en

Amendment 183

Michalis Hadjipantela

Motion for a resolution

Paragraph 15 a (new)

Motion for a resolution	Amendment
	15 a. Regrets that the Commission’s Competitiveness Compass lacks concrete guidance on how to remove taxation barriers to cross-border investments; calls on the Commission to conduct targeted studies assessing the economic and competitive effects of this fragmentation, with a focus on identifying the most affected sectors and proposing concrete measures to simplify tax systems and strengthen mutual trust among Member States, particularly to support SMEs;

Or. en

Amendment 184

Fernando Navarrete Rojas

Motion for a resolution

Paragraph 15 a (new)

Motion for a resolution	Amendment
	15 a. Calls for the creation of a binding Taxpayer Statute to formally recognize and protect taxpayers' rights across the EU, ensuring fair treatment, transparency, and consistent protectionen within the Single Market; laments the Commission’s reluctance to present the planned communication on citizen’s rights as taxpayers that was announced in its action plan for 2021;

Or. en

Amendment 185

Niels Fuglsang, Matthias Ecke, Bruno Gonçalves, Aurore Lalucq, Evelyn Regner

Motion for a resolution

Paragraph 15 a (new)

Motion for a resolution	Amendment
	15 a. Welcomes the recently agreed FASTER proposal on withholding tax as an important first step towards modernising and streamlining cross-border tax procedures within the EU; recalls, however, that research shows drastic differences in the application of withholding taxes among Member States—with rates varying between 0% and 35%—and that withholding tax rates in bilateral tax treaties are often lower than the standard rates1a; stresses that further harmonisation is necessary to secure a level playing field, boost competitiveness and safeguard public revenue;
	_________________
	1a Lejour, A., & van't Riet, M. (2020). A Common Withholding Tax on Dividend, Interest and Royalties in the European Union.

Or. en

Amendment 186

Regina Doherty

Motion for a resolution

Paragraph 15 a (new)

Motion for a resolution	Amendment
	15 a. Calls on the Commission to present clear proposal for the creation of a truly EU-wide savings and investment product, which would be accessible to all EU citizens and would help to turn savers into investors in order to boost retail investment, generate greater prosperity, and advance the the strengthening of European Capital Markets; Calls on Member States to examine options for coordination, including in the area of taxation, in order to incentivise the creation of such a product, which would maintain its own investment strategy in the best interest of investors, while reiterating that taxation remains a vital national competency and subject to unanimity;

Or. en

Amendment 187

Markus Ferber

Motion for a resolution

Paragraph 15 a (new)

Motion for a resolution	Amendment
	15 a. Calls on the European Commission to provide a mapping of the existing taxation-based obstacles to Single Market integration and come forward with an action plan to tackle them;

Or. en

Amendment 188

Michalis Hadjipantela

Motion for a resolution

Paragraph 15 b (new)

Motion for a resolution	Amendment
	15 b. Calls for guiding principles on taxpayer's rights to pinpoint lingering tax barriers within the Single Market and recommend best practices drawn from across the EU to enhance taxpayers' experiences; acknowledges the Commission’s reluctance to present the planned communication on citizen’s rights as taxpayers that was announced in its action plan for 2021;

Or. en

Amendment 189

Niels Fuglsang, Matthias Ecke, Bruno Gonçalves, Aurore Lalucq, Evelyn Regner

Motion for a resolution

Paragraph 15 b (new)

Motion for a resolution	Amendment
	15 b. Notes that establishing a common and standardised withholding tax framework is essential to reduce complexity and increase legal certainty for investors, stem the practice of treaty shopping, reduce administrative burdens and ensure that all dividends, interest, capital gains, royalty payments, professional service payments, and other relevant contract payments generated in the EU are taxed at a minimum effective tax rate;

Or. en

Amendment 190

Markus Ferber

Motion for a resolution

Paragraph 15 b (new)

Motion for a resolution	Amendment
	15 b. Points out that tax policy reform could also facilitate the further integration of European capital markets in the context of the Savings and Investments Union; highlights in particular the role of withholding taxes to encourag cross-border investments; calls on the Commission to build on the FASTER initiative and work towards simplified, digitalised and accelerated withholding tax relief, in particular for retail investors;

Or. en

Amendment 191

Niels Fuglsang, Matthias Ecke, Bruno Gonçalves, Aurore Lalucq, Evelyn Regner

Motion for a resolution

Paragraph 15 c (new)

Motion for a resolution	Amendment
	15 c. Welcomes the Commission’s Communication on the Savings and Investments Union, and in particular the willingness to remove differences in national taxation procedures creating administrative burden and barriers to cross-border investment and also to support Member States’ actions for this purpose;

Or. en

Amendment 192

Niels Fuglsang, Matthias Ecke, Bruno Gonçalves, Aurore Lalucq, Evelyn Regner

Motion for a resolution

Paragraph 15 d (new)

Motion for a resolution	Amendment
	15 d. Stresses, however, that both the calculation of the base and the rates applicable to capital gains vary widely across Member States, where rates go from 42% to 0%, giving rise to distortions and a system ripe for harmful tax competition and aggressive tax planning by the wealthiest1d; notes further that countries often provide a preferential tax treatment of capital income vis-a-vis wage income, which generally benefits high income earners who earn a greater share of their income from capital sources; highlights that differences in tax treatment and procedures on capital income also hinder cross border investment, due to complexity, risks of litigation, legal uncertainty, and targeting by Member States’ anti-abuse clauses; calls on the Commission to take steps for the creation of a common framework for the taxation of capital income in the EU, including minimum effective taxation of capital gains;
	_________________
	1d OECD Policy Brief, The taxation of labour vs capital income: a focus on high earners, August 2023

Or. en

Amendment 193

Kira Marie Peter-Hansen

Motion for a resolution

Subheading 6

Motion for a resolution	Amendment
Combating tax evasion and aggressive tax planning	Combating tax evasion, avoidance and aggressive tax planning

Or. en

Amendment 194

Niels Fuglsang, Matthias Ecke, Bruno Gonçalves, Aurore Lalucq, Evelyn Regner

Motion for a resolution

Paragraph -16 (new)

Motion for a resolution	Amendment
	-16. Regrets that, despite regulatory action in the past decade, profit shifting to low tax jurisdictions remains a widespread practice among large multinational enterprises, and shows little sign of abating1a; recalls that, as Pillar 2 is implemented, it is important to monitor new forms of harmful tax competition that may develop, notably as a result of embedded carve-outs in the framework, as well as the treatment of tax credits2a;
	_________________
	1a European Tax Observatory, Global Tax Evasion Report 2024, p. 36.
	2a European Tax Observatory, Global Tax Evasion Report 2024, p.52-54.

Or. en

Amendment 195

Kira Marie Peter-Hansen

Motion for a resolution

Paragraph 16

Motion for a resolution	Amendment
16. Commits to fighting aggressive tax planning for a fair Europe, taking into account the specific situation and interests of SMEs, and of lower and middle class households; recognises the substantial revenue implications of aggressive tax planning, which tilts the playing field for actors in the economy and threatens to undermine tax morale; urges the Commission to improve cooperation between Member States in addressing aggressive tax planning, particularly through enhanced information exchange, coordinated audits and improved enforcement;	16. Commits to fighting aggressive tax planning for a fair Europe, taking into account the specific situation and interests of SMEs, and of lower and middle class households; recognises the substantial revenue implications of aggressive tax planning, which tilts the playing field for actors in the economy and threatens to undermine tax morale; urges the Commission to improve cooperation between Member States in addressing aggressive tax planning, particularly through enhanced information exchange, coordinated audits and improved enforcement; recalls the adopted recommendations by the European Parliament in its implementation report on the EU requirements for exchange of tax information22a;
	_________________
	22a https://www.europarl.europa.eu/doceo/document/A-9-2021-0193_EN.html

Or. en

Amendment 196

Regina Doherty

Motion for a resolution

Paragraph 16

Motion for a resolution	Amendment
16. Commits to fighting aggressive tax planning for a fair Europe, taking into account the specific situation and interests of SMEs, and of lower and middle class households; recognises the substantial revenue implications of aggressive tax planning, which tilts the playing field for actors in the economy and threatens to undermine tax morale; urges the Commission to improve cooperation between Member States in addressing aggressive tax planning, particularly through enhanced information exchange, coordinated audits and improved enforcement;	16. Commits to fighting aggressive tax planning for a fair Europe, taking into account the specific situation and interests of SMEs, and of lower and middle class households; recognises the substantial revenue implications of aggressive tax planning, which tilts the playing field for actors in the economy and threatens to undermine tax morale; urges the Commission to improve cooperation between Member States in addressing aggressive tax planning, particularly through enhanced information exchange, coordinated audits and improved enforcement; Highlights that increasing the complexity of tax regimes can create perverse incentives for agressive tax planning and evasion, which may be opaque;

Or. en

Amendment 197

Markus Ferber

Motion for a resolution

Paragraph 16

Motion for a resolution	Amendment
16. Commits to fighting aggressive tax planning for a fair Europe, taking into account the specific situation and interests of SMEs, and of lower and middle class households; recognises the substantial revenue implications of aggressive tax planning, which tilts the playing field for actors in the economy and threatens to undermine tax morale; urges the Commission to improve cooperation between Member States in addressing aggressive tax planning, particularly through enhanced information exchange, coordinated audits and improved enforcement;	16. Commits to fighting aggressive tax planning for a fair Europe, taking into account the specific situation and interests of SMEs, and of lower and middle class households; recognises the substantial revenue implications of aggressive tax planning, which tilts the playing field for actors in the economy and threatens to undermine tax morale; urges the Commission to improve cooperation between Member States in addressing aggressive tax planning, particularly through enhanced information exchange, coordinated audits and improved enforcement; calls for Member States and the Commission to apply a risk-based and proportionate approach to fighting aggressive tax planning;

Or. en

Amendment 198

Kinga Kollár

Motion for a resolution

Paragraph 16

Motion for a resolution	Amendment
16. Commits to fighting aggressive tax planning for a fair Europe, taking into account the specific situation and interests of SMEs, and of lower and middle class households; recognises the substantial revenue implications of aggressive tax planning, which tilts the playing field for actors in the economy and threatens to undermine tax morale; urges the Commission to improve cooperation between Member States in addressing aggressive tax planning, particularly through enhanced information exchange, coordinated audits and improved enforcement;	16. Commits to fighting aggressive tax planning for a fair Europe, taking into account the specific situation and interests of SMEs, and of lower and middle class households; recognises the substantial revenue implications of aggressive tax planning, which tilts the playing field for actors in the economy and threatens to undermine tax morale; urges the Commission to improve cooperation between Member States in addressing aggressive tax planning, particularly through enhanced information exchange, coordinated audits and improved enforcement; calls on the Commission to analyse the possibility and usefulness of applying an EU-wide tax secret definition;

Or. en

Amendment 199

Niels Fuglsang, Matthias Ecke, Bruno Gonçalves, Aurore Lalucq, Evelyn Regner

Motion for a resolution

Paragraph 16

Motion for a resolution	Amendment
16. Commits to fighting aggressive tax planning for a fair Europe, taking into account the specific situation and interests of SMEs, and of lower and middle class households; recognises the substantial revenue implications of aggressive tax planning, which tilts the playing field for actors in the economy and threatens to undermine tax morale; urges the Commission to improve cooperation between Member States in addressing aggressive tax planning, particularly through enhanced information exchange, coordinated audits and improved enforcement;	16. Commits to fighting aggressive tax planning by both companies and individuals for a fair European economy, taking into account the specific situation and interests of SMEs, and of lower and middle class households; recognises the substantial revenue implications of aggressive tax planning, which tilts the playing field for actors in the economy, threatens to undermine tax morale and erodes the tax base of Member States; urges the Commission and Member States to improve cooperation in addressing aggressive tax planning, particularly through enhanced information exchange, coordinated audits and improved enforcement;

Or. en

Amendment 200

Pierre Pimpie, Enikő Győri, Jorge Martín Frías, Tomáš Kubín

Motion for a resolution

Paragraph 16

Motion for a resolution	Amendment
16. Commits to fighting aggressive tax planning for a fair Europe, taking into account the specific situation and interests of SMEs, and of lower and middle class households; recognises the substantial revenue implications of aggressive tax planning, which tilts the playing field for actors in the economy and threatens to undermine tax morale; urges the Commission to improve cooperation between Member States in addressing aggressive tax planning, particularly through enhanced information exchange, coordinated audits and improved enforcement;	16. Commits to fighting tax fraud and abusive tax practices that distort competition and erode public revenues, while safeguarding the legitimate use of national tax policies as tools for economic attractiveness; taking into account the specific situation and interests of SMEs, and of lower and middle class households ; recalls that the fight against tax abuse must distinguish clearly between unlawful practices and lawful tax optimisation strategies; calls on the Commission to support voluntary cooperation between Member States based on mutual trust and enhanced transparency;

Or. en

Amendment 201

Sirpa Pietikäinen

Motion for a resolution

Paragraph 16

Motion for a resolution	Amendment
16. Commits to fighting aggressive tax planning for a fair Europe, taking into account the specific situation and interests of SMEs, and of lower and middle class households; recognises the substantial revenue implications of aggressive tax planning, which tilts the playing field for actors in the economy and threatens to undermine tax morale; urges the Commission to improve cooperation between Member States in addressing aggressive tax planning, particularly through enhanced information exchange, coordinated audits and improved enforcement;	16. Commits to fighting aggressive tax planning for a fair Europe, taking into account the specific situation and interests of SMEs, and of lower and middle class households; recognises the substantial revenue implications of aggressive tax planning, which tilts the playing field for actors in the economy and threatens to undermine tax morale; urges the Commission to improve cooperation between Member States in addressing aggressive tax planning, particularly through automatic information exchange, coordinated audits and improved enforcement;

Or. en

Amendment 202

Pasquale Tridico, Jussi Saramo, Manon Aubry

Motion for a resolution

Paragraph 17

Motion for a resolution	Amendment
17. Notes the role of the Directive on Administrative Cooperation (DAC) in reducing tax evasion and increasing transparency, while also highlighting the complexity and administrative burden, especially under DAC 6;	17. Notes the role of the Directive on Administrative Cooperation (DAC) in reducing tax evasion and increasing transparency;

Or. en

Amendment 203

Michalis Hadjipantela

Motion for a resolution

Paragraph 17

Motion for a resolution	Amendment
17. Notes the role of the Directive on Administrative Cooperation (DAC) in reducing tax evasion and increasing transparency, while also highlighting the complexity and administrative burden, especially under DAC 6;	17. Notes the role of the Directive on Administrative Cooperation (DAC) in reducing tax evasion and increasing transparency, while also highlighting the complexity and administrative burden, especially under DAC 6; calls on the Commission to strengthen guidance, enhance risk analysis, and leverage technology for better data collection; stresses the urgent need for a reassessment of DAC 6 that will ensure effectiveness in promoting tax transparency and preventing aggressive tax planning, whilst avoiding disproportionate costs and administrative burdens for intermediaries, taxpayers, tax authorities and particularly for SMEs; states that the reassessment should consider introducing thresholds so as to not affect disproportionately SMEs from unnecessary reporting obligations and revisiting certain hallmarks that are economically inefficient; in this respect, takes note that if there is no clear and valuable purpose of DAC6, it should be repealed; suggests, for the implementation of a review mechanism of DAC 7 to consider whether the exchange of information can be reduced with the introduction of real time reporting under Vat in the Digital Age;

Or. en

Amendment 204

Dirk Gotink

Motion for a resolution

Paragraph 17

Motion for a resolution	Amendment
17. Notes the role of the Directive on Administrative Cooperation (DAC) in reducing tax evasion and increasing transparency, while also highlighting the complexity and administrative burden, especially under DAC 6;	17. Stresses that (legal and illegal) tax evasion by wealthy individuals and entities within the Union should be addressed; notes the role of the Directive on Administrative Cooperation (DAC) in reducing tax evasion and increasing transparency, while also highlighting the complexity and administrative burden, especially under DAC 6;

Or. en

Amendment 205

Danuše Nerudová

Motion for a resolution

Paragraph 17

Motion for a resolution	Amendment
17. Notes the role of the Directive on Administrative Cooperation (DAC) in reducing tax evasion and increasing transparency, while also highlighting the complexity and administrative burden, especially under DAC 6;	17. Notes the role of the Directive on Administrative Cooperation (DAC) in reducing tax evasion and increasing transparency, while also highlighting the complexity and administrative burden, especially under DAC 6; and calls on the Commission to conduct a competitiveness check of compliance costs under this Directive;

Or. en

Amendment 206

Kira Marie Peter-Hansen

Motion for a resolution

Paragraph 17

Motion for a resolution	Amendment
17. Notes the role of the Directive on Administrative Cooperation (DAC) in reducing tax evasion and increasing transparency, while also highlighting the complexity and administrative burden, especially under DAC 6;	17. Notes the role of the Directive on Administrative Cooperation (DAC) in reducing tax evasion, avoidance and increasing transparency, while also highlighting the need to expand the exchanges further and streamline the rules where needed such as the reporting requirements under DAC 6;

Or. en

Amendment 207

Niels Fuglsang, Matthias Ecke, Bruno Gonçalves, Aurore Lalucq, Evelyn Regner

Motion for a resolution

Paragraph 17

Motion for a resolution	Amendment
17. Notes the role of the Directive on Administrative Cooperation (DAC) in reducing tax evasion and increasing transparency, while also highlighting the complexity and administrative burden, especially under DAC 6;	17. Stresses the importance of the Directive on Administrative Cooperation (DAC) in reducing tax evasion and increasing transparency, while also highlighting the complexity and administrative burden, especially under DAC 6;

Or. en

Amendment 208

Niels Fuglsang, Matthias Ecke, Bruno Gonçalves, Aurore Lalucq, Evelyn Regner

Motion for a resolution

Paragraph 17 a (new)

Motion for a resolution	Amendment
	17 a. Acknowledges the need, in particular, to harmonise deadlines and reporting formats required under DAC, in addition to providing more clarity regarding the hallmarks for reportable cross-border arrangements included in DAC6;

Or. en

Amendment 209

Niels Fuglsang, Matthias Ecke, Bruno Gonçalves, Aurore Lalucq, Evelyn Regner

Motion for a resolution

Paragraph 17 b (new)

Motion for a resolution	Amendment
	17 b. Welcomes the review process of both the DAC and the ATAD but emphasises that efforts to declutter and simplify EU legislation should never lead to deregulation and lowering current standards; stresses the need to present legislative proposals to simplify the EU acquis to eliminate any overlaps and contradictions while maintaining the existing high standards;

Or. en

Amendment 210

Niels Fuglsang, Matthias Ecke, Bruno Gonçalves, Aurore Lalucq, Evelyn Regner

Motion for a resolution

Paragraph 17 c (new)

Motion for a resolution	Amendment
	17 c. Notes, in particular, the need to take advantage of the review process to address current overlapping rules, and to streamline and simplify the application of common rules and concepts; points out in particular that standardisation of terms and concepts is crucial to simplify compliance, since various domestic interpretations may give rise to fragmentation and complexity;

Or. en

Amendment 211

Niels Fuglsang, Matthias Ecke, Bruno Gonçalves, Aurore Lalucq, Evelyn Regner

Motion for a resolution

Paragraph 17 d (new)

Motion for a resolution	Amendment
	17 d. Stresses that reduction of fragmentation through options and exceptions granted to Member States in the legislative act is extremely important; points out that this is particularly relevant, for instance, in the discretion allowed to transpose key standards in ATAD, such as the controlled foreign company rule (CFC); favours a proposal whereby the future CFC rule is kept to the current option referred to in Article 7 (2) (a) ATAD (“Model A”) and is made fully streamlined with the Pillar 2 Directive;

Or. en

Amendment 212

Niels Fuglsang, Matthias Ecke, Bruno Gonçalves, Aurore Lalucq, Evelyn Regner

Motion for a resolution

Paragraph 17 e (new)

Motion for a resolution	Amendment
	17 e. Calls on the Commission to provide guidance to Member States on the interpretation of the General Anti-Abuse Rule in ATAD;

Or. en

Amendment 213

Michalis Hadjipantela

Motion for a resolution

Paragraph 18

Motion for a resolution	Amendment
18. Calls for enhanced collaboration between the European Public Prosecutor’s Office and Eurofisc to strengthen intelligence-sharing, coordinated enforcement efforts and cross-border investigations in the fight against VAT fraud and other forms of tax evasion;	18. Calls for enhanced collaboration between the European Public Prosecutor’s Office and Eurofisc to strengthen intelligence-sharing, coordinated enforcement efforts and cross-border investigations in the fight against VAT fraud and other forms of tax evasion; stresses the need for streamlined cooperation between these bodies to ensure a more effective and unified EU response to cross-border tax fraud, leveraging their respective mandates and expertise; urges the Commission and Member States to facilitate this cooperation by improving data exchange mechanisms, ensuring adequate resourcing, and fostering joint investigative efforts;

Or. en

Amendment 214

Kira Marie Peter-Hansen

Motion for a resolution

Paragraph 18

Motion for a resolution	Amendment
18. Calls for enhanced collaboration between the European Public Prosecutor’s Office and Eurofisc to strengthen intelligence-sharing, coordinated enforcement efforts and cross-border investigations in the fight against VAT fraud and other forms of tax evasion;	18. Calls for enhanced collaboration between the European Public Prosecutor’s Office and Eurofisc to strengthen intelligence-sharing, coordinated enforcement efforts and cross-border investigations in the fight against VAT fraud and other forms of tax evasion and avoidance;

Or. en

Amendment 215

Kira Marie Peter-Hansen

Motion for a resolution

Paragraph 18 a (new)

Motion for a resolution	Amendment
	18 a. Notes with concern that many Member States put a higher tax burden on labour income, mostly impacting low- to middle-income workers, especially women; stresses that a balanced tax mix is fundamental to avoid economic distortions; calls on the Commission to play an active role in issuing recommendations to Member States on how to balance their tax mix and potentially reduce labour income taxation for low- to middle-income workers;

Or. en

Amendment 216

Niels Fuglsang, Matthias Ecke, Bruno Gonçalves, Aurore Lalucq, Evelyn Regner

Motion for a resolution

Paragraph 18 a (new)

Motion for a resolution	Amendment
	18 a. Calls on the Council to move towards the use of qualified majority voting in certain tax matters concerning the prevention of tax evasion and avoidance, and for the implementation of international tax agreements; stresses that the lack of further tax coordination pressures Member States to engage in a detrimental race to the bottom, while also hampering cross-border economic activity;

Or. en

Amendment 217

Fabio De Masi

Motion for a resolution

Paragraph 18 a (new)

Motion for a resolution	Amendment
	18 a. Calls on the Commission and the Member States to explore coordinated policies to engage cooperatively to ensure that ultra-high-net-worth individuals are effectively taxed and take into account a blueprint for a coordinated minimum effective taxation standard for ultra-high-net-worth individuals of 25 June 2024 prepared for the Brazilian G20 Presidency;

Or. en

Amendment 218

Danuše Nerudová

Motion for a resolution

Paragraph 18 a (new)

Motion for a resolution	Amendment
	18 a. Believes in particular that the EU should continue reviewing the EU customs tariffs system and ensure that all imported products are properly subject to adequate customs duties;

Or. en

Amendment 219

Fabio De Masi

Motion for a resolution

Paragraph 18 b (new)

Motion for a resolution	Amendment
	18 b. Calls on the Commission and the Member States to explore enhanced cooperation mechanisms among EU Member States with large market size in the field of corporate taxation. Underlines the need to effectively tax financial flows of multinational corporations into low tax jurisdictions in and outside of the EU at the source of the profits. Stresses that such enhanced cooperation can overcome the veto power of low tax jurisdictions in the EU and contribute to a coordinated response to the tariff threats by the US administration. Notes that coordinated action by EU Member States supports the enforcement of an effective international minimum tax rate that addresses the shortcomings of the OECD's arm’s length principle in combatting abusive transfer pricing;

Or. en

Amendment 220

Fernand Kartheiser

Motion for a resolution

Paragraph 19

Motion for a resolution	Amendment
19. Calls on the Commission to present a study on how to simplify tax rules and address tax fragmentation for cross-border workers and the self-employed to boost competitiveness; notes that divergent national tax systems create administrative burdens, legal uncertainty and double taxation, hindering labour mobility and cross-border entrepreneurship;	19. Calls on the Commission to present a study on how to simplify tax rules and address tax fragmentation for cross-border workers and the self-employed to boost competitiveness;

Or. en

Amendment 221

Kira Marie Peter-Hansen

Motion for a resolution

Paragraph 19

Motion for a resolution	Amendment
19. Calls on the Commission to present a study on how to simplify tax rules and address tax fragmentation for cross-border workers and the self-employed to boost competitiveness; notes that divergent national tax systems create administrative burdens, legal uncertainty and double taxation, hindering labour mobility and cross-border entrepreneurship;	19. Calls on the Commission to come forward with a package of measures to simplify tax rules and address tax fragmentation for cross-border workers and the self-employed to boost competitiveness by deepening the internal market and to protect tax revenues by creating a level playing field; notes that divergent national tax systems create significant hurdles, including administrative burdens, legal uncertainty and double taxation, hindering labour mobility and cross-border entrepreneurship;

Or. en

Amendment 222

Pierre Pimpie, Enikő Győri, Jorge Martín Frías, Tomáš Kubín

Motion for a resolution

Paragraph 19

Motion for a resolution	Amendment
19. Calls on the Commission to present a study on how to simplify tax rules and address tax fragmentation for cross-border workers and the self-employed to boost competitiveness; notes that divergent national tax systems create administrative burdens, legal uncertainty and double taxation, hindering labour mobility and cross-border entrepreneurship;	19. Calls on the Commission to present a study on how to simplify tax rules and address tax fragmentation for cross-border workers and the self-employed to boost competitiveness; while ensuring that simplification efforts do not lead to forced harmonisation; notes that divergent national tax systems create administrative burdens, legal uncertainty and double taxation, hindering labour mobility and cross-border entrepreneurship;

Or. en

Amendment 223

Niels Fuglsang, Matthias Ecke, Bruno Gonçalves, Aurore Lalucq, Evelyn Regner

Motion for a resolution

Paragraph 19

Motion for a resolution	Amendment
19. Calls on the Commission to present a study on how to simplify tax rules and address tax fragmentation for cross-border workers and the self-employed to boost competitiveness; notes that divergent national tax systems create administrative burdens, legal uncertainty and double taxation, hindering labour mobility and cross-border entrepreneurship;	19. Calls on the Commission to present a study on how to simplify tax rules and address tax fragmentation for cross-border workers and the self-employed to boost competitiveness and reduce income shifting; notes that divergent national tax systems create administrative burdens, legal uncertainty and double taxation, hindering labour mobility and cross-border entrepreneurship;

Or. en

Amendment 224

Michalis Hadjipantela

Motion for a resolution

Paragraph 19 a (new)

Motion for a resolution	Amendment
	19 a. Notes that the mobility of individuals across borders is increasing at an unprecedented rate and such high-level of global mobility has a substantial impact on tax systems; stresses that such mobility and its impact on tax systems must be carefully considered in policy-making whilst not discouraging mobility and employment opportunities in the EU; in this respect, stresses the continuation of fostering labour mobility and cross-border entrepreneurship through tax incentives;

Or. en

Amendment 225

Niels Fuglsang, Matthias Ecke, Aurore Lalucq, Evelyn Regner

Motion for a resolution

Paragraph 19 a (new)

Motion for a resolution	Amendment
	19 a. Observes a growing trend in the mobility of highly skilled workers and high net worth individuals between Member States, particularly to benefit from specific tax regimes and/or other preferential treatment; takes note that several EU Member States have adopted legal frameworks designed to attract high net worth individuals, foreign pensioners and highly skilled workers to invest or live in their territory, notably granting them generous tax benefits and exemptions which do not apply to nationals, in addition to golden visa/sale of citizenship regimes; reiterates its call on the Commission, without prejudice to its powers under the Treaties, to assess the impact of these tax regimes on the internal market and Member States’ revenues, as well as of all harmful tax practices distorting competition outside the area of corporate taxation in the EU;1a
	_________________
	1a European Parliament resolution on Lessons learnt from the Pandora Papers and other revelations, adopted on \5 June 2023, paragraph 50.

Or. en

Amendment 226

Kira Marie Peter-Hansen

Motion for a resolution

Paragraph 19 a (new)

Motion for a resolution	Amendment
	19 a. Calls on the Council and the Commission to tackle the ongoing race to the bottom to attract digital nomads, high earners, or wealthy individuals through targeted incentives; Emphasises the need, as a first step, to expand the scope of the mandate of the Code of Conduct Group to harmful tax practices attracting individual taxpayers;

Or. en

Amendment 227

Pasquale Tridico, Jussi Saramo, Manon Aubry

Motion for a resolution

Paragraph 19 a (new)

Motion for a resolution	Amendment
	19 a. Welcomes the ongoing work of the Business in Europe Framework for Income Taxation (BEFIT), underlying its potential to reduce fragmentation on fiscal rules in the Union, and improving tax predictability. Recalls that formulary apportionment would be necessary to make BEFIT a tool to fight tax avoidance;

Or. en

Amendment 228

Fernando Navarrete Rojas

Motion for a resolution

Paragraph 19 a (new)

Motion for a resolution	Amendment
	19 a. Calls on the Member States to establish a legal framework allowing households to deduct value-added tax (VAT) or other transaction taxes paid on the purchase of their first primary residence from the taxes due on the acquisition of subsequent residential properties throughout their life cycle; considers that such a framework would promote residential mobility and support greater labour mobility by reducing fiscal barriers to relocation;

Or. en

Amendment 229

Michalis Hadjipantela

Motion for a resolution

Paragraph 19 b (new)

Motion for a resolution	Amendment
	19 b. Recalls that corporate tax implications arise from the risk of a taxable presence, or permanent establishment, when cross-border workers engage in activities like business trips or teleworking; notes that a safe harbour rule for teleworking could provide tax certainty for employers and reduce administrative burdens, simplifying individual and corporate taxation;

Or. en

Amendment 230

Kira Marie Peter-Hansen

Motion for a resolution

Paragraph 19 b (new)

Motion for a resolution	Amendment
	19 b. Calls on the Commission to present a directive to harmonize exit tax rules for individuals, especially high net worth individuals in the Union, following the example of the 2016 Anti-Tax Avoidance directive applicable to corporations; notes that Member States have different exit taxation schemes for individuals in place creating distortions23a;
	_________________
	23a https://zoek.officielebekendmakingen.nl/kst-25087-323.html

Or. en

Amendment 231

Niels Fuglsang, Matthias Ecke, Bruno Gonçalves, Aurore Lalucq, Evelyn Regner

Motion for a resolution

Paragraph 19 b (new)

Motion for a resolution	Amendment
	19 b. Reiterates its call on the Council to expand the mandate of the Code of Conduct Group on Business Taxation to include preferential personal income and capital tax regimes that are considered harmful1b;
	_________________
	1b European Parliament resolution of 5 June 2023 on Lessons learnt from the Pandora Papers and other revelations, paragraph 75.

Or. en

Amendment 232

Niels Fuglsang, Matthias Ecke, Bruno Gonçalves, Evelyn Regner

Motion for a resolution

Paragraph 19 c (new)

Motion for a resolution	Amendment
	19 c. Recalls, in addition, Parliament’s resolutions on reforming the EU list of tax havens and on reforming the EU policy on harmful tax practices (including the reform of the Code of Conduct Group)1c; calls on the Council to relaunch discussions on a comprehensive reform of the Code and to implement Parliament’s recommendations, in particular to address the fact that several individual Member States have more comprehensive blacklists than the EU as a whole, which also adds complexity and fragmentation in the system;
	_________________
	1c European Parliament resolution of 21 January 2021 on reforming the EU list of tax havens; European Parliament resolution of 7 October 2021 on reforming the EU policy on harmful tax practices (including the reform of the Code of Conduct Group).

Or. en

Amendment 233

Niels Fuglsang, Matthias Ecke, Bruno Gonçalves, Evelyn Regner

Motion for a resolution

Paragraph -20 (new)

Motion for a resolution	Amendment
	-20. Highlights that, according to the OECD, tax incentives are a widely used and economically significant innovation support policy instrument in most OECD member countries and several other major economies; stresses that 34 out of 38 OECD countries granted tax relief for R&D expenditures in 2024, including most Member States; notes that the design tax relief measures differs substantially from country to country1a;
	_________________
	1a https://www.oecd.org/en/data/insights/statistical-releases/2025/04/rd-tax-incentives-continue-to-outpace-other-forms-of-government-support-for-rd-in-most-countries.html

Or. en

Amendment 234

Niels Fuglsang, Matthias Ecke, Bruno Gonçalves, Evelyn Regner

Motion for a resolution

Paragraph -20 a (new)

Motion for a resolution	Amendment
	-20 a. Takes the view that governments should ensure that R&D tax incentive schemes provide value for money, through regular and rigorous evaluation, based on high-quality firm-level data; points out that patent boxes generally do not stimulate R&D and may rather be used as a profit-shifting instrument, leading to high revenue losses1b;
	_________________
	1b European Commission, R&D tax incentives How to make them most effective?, September 2017, p. 14.

Or. en

Amendment 235

Fernand Kartheiser

Motion for a resolution

Paragraph 20

Motion for a resolution	Amendment
20. Calls on the Commission to conduct further studies on the effects of tax incentives for research and development (R&D) and innovation in enhancing European competitiveness on the global stage in line with the proposals of the Draghi report; calls for strengthened cooperation and trust between Member States, promoting a level playing field for e-commerce, digital services and other rapidly growing sectors;	20. Calls on the Member States to conduct further studies on the effects of tax incentives for research and development (R&D) and innovation in enhancing European competitiveness on the global stage in line with the proposals of the Draghi report; calls for strengthened cooperation and trust between Member States, promoting a level playing field for e-commerce, digital services and other rapidly growing sectors;

Or. en

Amendment 236

Kira Marie Peter-Hansen

Motion for a resolution

Paragraph 20

Motion for a resolution	Amendment
20. Calls on the Commission to conduct further studies on the effects of tax incentives for research and development (R&D) and innovation in enhancing European competitiveness on the global stage in line with the proposals of the Draghi report; calls for strengthened cooperation and trust between Member States, promoting a level playing field for e-commerce, digital services and other rapidly growing sectors;	20. Calls on the Commission to create an EU framework for corporate tax incentives to streamline tax incentives in the Union and ensure incentives are well-designed to achieve set policy objectives without eroding tax revenues in order to enhance European competitiveness on the global stage in line with the proposals of the Draghi report; Notes that differences in tax incentives across the EU contribute to heterogeneous and inefficiently fragmented innovation ecosystems in the Union; Calls on the Commission to conduct a study on the effect of the implementation of Pillar Two on tax incentives in the Union, especially those for research and development (R&;D) and innovation; Observes that according to the latest figures24a published by the OECD, almost 55% of the total support for business R&D in the OECD area takes the form of tax incentives;
	_________________
	24a https://data-explorer.oecd.org/vis?lc=en&df[ds]=dsDisseminateFinalDMZ&df[id]=DSD_RDTAX%40DF_RDTAX&df[ag]=OECD.STI.STP&dq=.A..PT_B1GQ..&pd=2015%2C&to[TIME_PERIOD]=false&pg=0&mc_cid=925ebbaf6e&mc_eid=c21efa1830

Or. en

Amendment 237

Niels Fuglsang, Matthias Ecke, Bruno Gonçalves, Aurore Lalucq, Evelyn Regner

Motion for a resolution

Paragraph 20

Motion for a resolution	Amendment
20. Calls on the Commission to conduct further studies on the effects of tax incentives for research and development (R&D) and innovation in enhancing European competitiveness on the global stage in line with the proposals of the Draghi report; calls for strengthened cooperation and trust between Member States, promoting a level playing field for e-commerce, digital services and other rapidly growing sectors;	20. Calls on the Commission to conduct further studies on the effects and cost-effectiveness of the different kinds of tax incentives for research and development (R&D) and innovation in enhancing European competitiveness on the global stage in line with the proposals of the Draghi report; calls on the Commission to further assess externalities of such incentives in other Member States, risks for tax avoidance, and their overall impact in the internal market; calls for strengthened cooperation and trust between Member States, promoting a level playing field for e-commerce, digital services and other rapidly growing sectors;

Or. en

Amendment 238

Fernando Navarrete Rojas

Motion for a resolution

Paragraph 20

Motion for a resolution	Amendment
20. Calls on the Commission to conduct further studies on the effects of tax incentives for research and development (R&D) and innovation in enhancing European competitiveness on the global stage in line with the proposals of the Draghi report; calls for strengthened cooperation and trust between Member States, promoting a level playing field for e-commerce, digital services and other rapidly growing sectors;	20. Calls on the Commission to conduct further studies on the effects of tax incentives for research and development (R&D) and innovation in enhancing European competitiveness on the global stage in line with the proposals of the Draghi report;and invites it to explore mechanisms such as transferable tax credits to improve the accessibility and effectiveness of such incentives, particularly for start-ups and companies with limited tax liability; calls for strengthened cooperation and trust between Member States, promoting a level playing field for e-commerce, digital services and other rapidly growing sectors;

Or. en

Amendment 239

Billy Kelleher, Stéphanie Yon-Courtin

Motion for a resolution

Paragraph 20

Motion for a resolution	Amendment
20. Calls on the Commission to conduct further studies on the effects of tax incentives for research and development (R&D) and innovation in enhancing European competitiveness on the global stage in line with the proposals of the Draghi report; calls for strengthened cooperation and trust between Member States, promoting a level playing field for e-commerce, digital services and other rapidly growing sectors;	20. Calls on the Commission to conduct further studies on the effects of tax incentives for research and development (R&D) and innovation in enhancing European competitiveness on the global stage in line with the proposals of the Draghi report; urges Member States to consider the potential benefits of better coordination and coherence on tax incentives for innovation to encourage cross border projects and collaborations; Stresses that it would be prudent to align incentives for innovation and R&D with incentives for investment; calls for strengthened cooperation and trust between Member States, promoting a level playing field for e-commerce, digital services and other rapidly growing sectors;

Or. en

Amendment 240

Michalis Hadjipantela

Motion for a resolution

Paragraph 20 a (new)

Motion for a resolution	Amendment
	20 a. Highlights that innovation is a key driver of economic growth, global competitiveness and welfare; stresses that boosting R&D investment should be one of the main objectives of the EU; notes that due to the current economic and geopolitical context, Member States should have flexibility to adopt targeted incentives that drive investment, growth and enhance European competitiveness on the global stage in line with the proposals of the Draghi report; stresses for wider availability of tax incentives, such as significant tax breaks, credits, accelerated depreciation and super deductions1a; in this respect, calls for the Commission to issue recommendations and properly integrate tax incentives, including related to R&D, into the Pillar 2 framework;
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	1a Public Hearing “Simplification and transparency: Role of simplified tax policy to encourage growth, job creation, competitiveness and cross-border business within the EU”, https://www.europarl.europa.eu/cmsdata/290198/Christiana%20HJI%20Panayi%20-%20Statement.pdf

Or. en

Amendment 241

Niels Fuglsang, Matthias Ecke, Bruno Gonçalves, Aurore Lalucq, Evelyn Regner

Motion for a resolution

Paragraph 20 a (new)

Motion for a resolution	Amendment
	20 a. Urges the Commission to review the scope of EU action on the fair taxation of the digital economy in light of recent political developments in the OECD 2-Pillar framework; recalls that the fragmentation of digital services taxation (DST) regimes across Member States risks undermining the internal market and creating further complexity and legal uncertainty; calls for renewed consideration of an EU digital levy that ensures a common approach regarding the taxation of the digital sector, enhances the EU's global competitiveness by establishing legal certainty and a level playing field for digital businesses operating within the Union;

Or. en

Amendment 242

Billy Kelleher, Stéphanie Yon-Courtin

Motion for a resolution

Paragraph 20 a (new)

Motion for a resolution	Amendment
	20 a. Recalls the EU’s climate change commitments1a and the Parliament’s continued support for these targets; Highlights the ambitiousness yet necessity of these targets and underlines the Commission’s estimate that an additional €477 billion of green investments is required annually if the EU is to meet its climate change commitments1b; in this context, urges the Commission and Member States to consider the potential benefits of tax incentives for green investments; notes that these should not only target certain sectors so as to help incentivise a more general shift to more sustainable economic activities;
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	1a European Climate Law (Regulation (EU) 2021/1119)
	1b European Commission, Commission Staff Working Document, 2023, Investment needs assessment and funding availabilities to strengthen EU’s Net-Zero technology manufacturing capacity, https://single-market-economy.ec.europa.eu/system/files/2023-03/SWD_2023_68_F1_STAFF_WORKING_PAPER_EN_V4_P1_2629849.PDF

Or. en

Amendment 243

Michalis Hadjipantela

Motion for a resolution

Paragraph 20 b (new)

Motion for a resolution	Amendment
	20 b. Stresses the importance of ensuring that tax incentives remain fully consistent with the current EU State aid framework; highlights the value of the EU State Aid Framework in preserving fair competition within the internal market and ensuring legal certainty and a level playing field for all Member States; notes the Commission's ongoing analysis of tools such as transferable tax credits, with a view to supporting investment without undermining the level playing field;

Or. en

Amendment 244

Kira Marie Peter-Hansen

Motion for a resolution

Subheading 8 a (new)

Motion for a resolution	Amendment
	Energy Taxation

Or. en

Amendment 245

Kira Marie Peter-Hansen

Motion for a resolution

Paragraph -21 (new)

Motion for a resolution	Amendment
	-21. Calls on the Council to finally come to an ambitious agreement on revising the outdated minimum tax rates on energy products; emphasises the recommendations issueds by the Draghi report25a to lower the cost for electricity consumption to boost our competitiveness and accelerate the transition;
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	25a https://commission.europa.eu/document/download/ec1409c1-d4b4-4882-8bdd-3519f86bbb92_en?filename=The%20future%20of%20European%20competitiveness_%20In-depth%20analysis%20and%20recommendations_0.pdf

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