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Document 52018AP0088
European Parliament legislative resolution of 15 March 2018 on the proposal for a Council directive on a Common Corporate Tax Base (COM(2016)0685 – C8-0472/2016 – 2016/0337(CNS))
European Parliament legislative resolution of 15 March 2018 on the proposal for a Council directive on a Common Corporate Tax Base (COM(2016)0685 – C8-0472/2016 – 2016/0337(CNS))
European Parliament legislative resolution of 15 March 2018 on the proposal for a Council directive on a Common Corporate Tax Base (COM(2016)0685 – C8-0472/2016 – 2016/0337(CNS))
OJ C 162, 10.5.2019, p. 181–215
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
10.5.2019 |
EN |
Official Journal of the European Union |
C 162/182 |
P8_TA(2018)0088
Common Corporate Tax Base *
European Parliament legislative resolution of 15 March 2018 on the proposal for a Council directive on a Common Corporate Tax Base (COM(2016)0685 – C8-0472/2016 – 2016/0337(CNS))
(Special legislative procedure – consultation)
(2019/C 162/30)
The European Parliament,
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having regard to the Commission proposal to the Council (COM(2016)0685), |
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having regard to Article 115 of the Treaty on the Functioning of the European Union, pursuant to which the Council consulted Parliament (C8-0472/2016), |
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having regard to the reasoned opinions submitted, within the framework of Protocol No 2 on the application of the principles of subsidiarity and proportionality, by the Danish Parliament, Dáil Éireann, Seanad Éireann, the Luxembourg Chamber of Representatives, the Maltese Parliament, the Netherlands Senate, the Netherlands House of Representatives and the Swedish Parliament, asserting that the draft legislative act does not comply with the principle of subsidiarity, |
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having regard to Rules 78c of its Rules of Procedure, |
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having regard to the report of the Committee on Economic and Monetary Affairs and the opinion of the Committee on Legal Affairs (A8-0050/2018), |
1. |
Approves the Commission proposal as amended; |
2. |
Calls on the Commission to alter its proposal accordingly, in accordance with Article 293(2) of the Treaty on the Functioning of the European Union; |
3. |
Calls on the Council to notify Parliament if it intends to depart from the text approved by Parliament; |
4. |
Asks the Council to consult Parliament again if it intends to substantially amend the Commission proposal; |
5. |
Instructs its President to forward its position to the Council, the Commission and the national parliaments. |
Amendment 1
Proposal for a directive
Recital 1
Text proposed by the Commission |
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Amendment 2
Proposal for a directive
Recital 2
Text proposed by the Commission |
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Amendment 3
Proposal for a directive
Recital 3
Text proposed by the Commission |
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Amendment |
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Amendment 4
Proposal for a directive
Recital 3 a (new)
Text proposed by the Commission |
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Amendment |
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Amendment 5
Proposal for a directive
Recital 4
Text proposed by the Commission |
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Amendment 6
Proposal for a directive
Recital 5
Text proposed by the Commission |
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Amendment 7
Proposal for a directive
Recital 6
Text proposed by the Commission |
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Amendment 8
Proposal for a directive
Recital 6 a (new)
Text proposed by the Commission |
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Amendment 9
Proposal for a directive
Recital 8
Text proposed by the Commission |
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Amendment 10
Proposal for a directive
Recital 9
Text proposed by the Commission |
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Amendment 11
Proposal for a directive
Recital 10
Text proposed by the Commission |
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Amendment 12
Proposal for a directive
Recital 12
Text proposed by the Commission |
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Amendment |
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Amendment 13
Proposal for a directive
Recital 13
Text proposed by the Commission |
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Amendment |
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deleted |
Amendment 14
Proposal for a directive
Recital 15
Text proposed by the Commission |
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Amendment |
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Amendment 15
Proposal for a directive
Recital 17
Text proposed by the Commission |
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Amendment |
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Amendment 16
Proposal for a directive
Recital 17 a (new)
Text proposed by the Commission |
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Amendment |
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Amendment 17
Proposal for a directive
Recital 17 b (new)
Text proposed by the Commission |
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Amendment |
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Amendment 18
Proposal for a directive
Recital 19
Text proposed by the Commission |
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Amendment |
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Amendment 19
Proposal for a directive
Recital 19 a (new)
Text proposed by the Commission |
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Amendment |
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Amendment 20
Proposal for a directive
Recital 23
Text proposed by the Commission |
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Amendment |
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Amendment 21
Proposal for a directive
Article 1 – paragraph 1
Text proposed by the Commission |
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Amendment |
1. This Directive establishes a system of a common base for the taxation of certain companies and lays down rules for the calculation of that base. |
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1. This Directive establishes a system of a common base for the taxation in the Union of certain companies and lays down rules for the calculation of that base, including rules on measures to prevent tax avoidance and on measures relating to the international dimension of the proposed tax system . |
Amendment 22
Proposal for a directive
Article 2 – paragraph 1 – introductory part
Text proposed by the Commission |
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Amendment |
1. The rules of this Directive shall apply to a company that is established under the laws of a Member State, including its permanent establishments in other Member States, where the company meets all of the following conditions: |
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1. The rules of this Directive shall apply to a company that is established under the laws of a Member State, including its permanent and digital permanent establishments in other Member States, where the company meets all of the following conditions: |
Amendment 23
Proposal for a directive
Article 2 – paragraph 1 – point c
Text proposed by the Commission |
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Amendment |
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Amendment 24
Proposal for a directive
Article 2 – paragraph 3
Text proposed by the Commission |
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Amendment |
3. A company that meets the conditions of points (a) and (b) of paragraph 1, but does not meet the conditions of points (c) or (d) of that paragraph, may opt, including for its permanent establishments situated in other Member States, to apply the rules of this Directive for a period of five tax years. That period shall automatically be extended for successive terms of five tax years, unless there is a notice of termination as referred to in Article 65(3). The conditions under points (a) and (b) of paragraph 1 shall be met each time the extension takes place . |
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3. A company that meets the conditions of points (a) and (b) of paragraph 1, but does not meet the conditions of points (c) or (d) of that paragraph, may opt, including for its permanent establishments situated in other Member States, to apply the rules of this Directive. |
Amendment 25
Proposal for a directive
Article 2 – paragraph 4
Text proposed by the Commission |
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Amendment |
4. The rules of this Directive shall not apply to a shipping company under a special tax regime. A shipping company under a special tax regime shall be taken into account for the purpose of determining the companies which are members of the same group as referred to in Article 3. |
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deleted |
Amendment 26
Proposal for a directive
Article 3 – paragraph 1 – point a
Text proposed by the Commission |
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Amendment |
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Amendment 27
Proposal for a directive
Article 4 – paragraph 1 – point 12
Text proposed by the Commission |
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Amendment |
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Amendment 28
Proposal for a directive
Article 4 – paragraph 1 – point 30 a (new)
Text proposed by the Commission |
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Amendment 29
Proposal for a directive
Article 4 – paragraph 1 – point 30 b (new)
Text proposed by the Commission |
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Amendment |
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Amendment 30
Proposal for a directive
Article 4 – paragraph 1 – point 30 c (new)
Text proposed by the Commission |
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Amendment |
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Amendment 31
Proposal for a directive
Article 4 – paragraph 1 – point 30 d (new)
Text proposed by the Commission |
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Amendment |
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Amendment 32
Proposal for a directive
Article 4 – paragraph 1 – point 30 e (new)
Text proposed by the Commission |
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Amendment |
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Amendment 33
Proposal for a directive
Article 4 – paragraph 1 – point 31
Text proposed by the Commission |
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Amendment 34
Proposal for a directive
Article 4 – paragraph 1 – point 32
Text proposed by the Commission |
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Amendment |
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deleted |
Amendment 35
Proposal for a directive
Article 4 – paragraph 1 – point 33 a (new)
Text proposed by the Commission |
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Amendment |
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Amendment 36
Proposal for a directive
Article 4 – paragraph 1 – point 33 b (new)
Text proposed by the Commission |
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Amendment |
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Amendment 37
Proposal for a directive
Article 4 – paragraph 2
Text proposed by the Commission |
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Amendment |
The Commission may adopt delegated acts in accordance with Article 66 in order to lay down definitions of more concepts. |
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The Commission may adopt delegated acts in accordance with Article 66 in order to update current definitions or lay down definitions of more concepts. |
Amendment 38
Proposal for a directive
Article 5 – paragraph 1 – introductory part
Text proposed by the Commission |
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Amendment |
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Amendment 39
Proposal for a directive
Article 5 – paragraph 1 – point f a (new)
Text proposed by the Commission |
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Amendment |
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Amendment 40
Proposal for a directive
Article 5 – paragraph 2 a (new)
Text proposed by the Commission |
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Amendment |
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2a. If a taxpayer resident in one jurisdiction provides access to or offers a digital platform such as an electronic application, database, online marketplace, or storage room, or offers search engine or advertising services on a website or in an electronic application, that taxpayer shall be deemed to have a digital permanent establishment in a Member State other than the jurisdiction in which it is resident for tax purposes if the total amount of revenue of the taxpayer or associated enterprise due to remote transactions generated from aforementioned digital platforms in the non-resident jurisdiction exceeds EUR 5 000 000 per year and where any of the following conditions is met:
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Amendment 41
Proposal for a directive
Article 9 – paragraph 3 – subparagraph 1
Text proposed by the Commission |
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Amendment |
In addition to the amounts which are deductible as costs for research and development in accordance with paragraph 2, the taxpayer may also deduct, per tax year, an extra 50% of such costs, with the exception of the cost related to movable tangible fixed assets, that it incurred during that year. To the extent that costs for research and development reach beyond EUR 20 000 000 , the taxpayer may deduct 25% of the exceeding amount. |
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For research and development costs not exceeding EUR 20 000 000 and that relate to staff including wages, subcontractors agency workers and freelancers, the taxpayer shall receive a tax credit of 10 % of the costs incurred. |
Amendment 42
Proposal for a directive
Article 9 – paragraph 3 – subparagraph 2
Text proposed by the Commission |
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Amendment |
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By way of derogation from the first subparagraph, the taxpayer may deduct an extra 100% of its costs for research and development up to EUR 20 000 000 where that taxpayer meets all of the following conditions:
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deleted |
Amendment 43
Proposal for a directive
Article 11
Text proposed by the Commission |
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Amendment |
[…] |
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deleted |
Amendment 44
Proposal for a directive
Article 12 – paragraph 1 – point b
Text proposed by the Commission |
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Amendment |
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Amendment 45
Proposal for a directive
Article 12 – paragraph 1 – point c
Text proposed by the Commission |
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Amendment 46
Proposal for a directive
Article 12 – paragraph 1 – point j a (new)
Text proposed by the Commission |
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Amendment 47
Proposal for a directive
Article 13 – paragraph 2 – subparagraph 1
Text proposed by the Commission |
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Amendment |
Exceeding borrowing costs shall be deductible in the tax year in which they are incurred for maximum of 30 % of the taxpayer's earnings before interest, tax, depreciation and amortisation (‘EBITDA’) or for a maximum amount of EUR 3 000 000 , whichever is higher. |
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Exceeding borrowing costs shall be deductible in the tax year in which they are incurred for maximum of 10% of the taxpayer's earnings before interest, tax, depreciation and amortisation ('EBITDA') or for a maximum amount of EUR 1 000 000 , whichever is higher. |
Amendment 48
Proposal for a directive
Article 13 – paragraph 2 – subparagraph 2
Text proposed by the Commission |
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Amendment |
For the purposes of this Article, where a taxpayer is permitted or required to act on behalf of a group, as defined in the rules of a national group taxation system, the entire group shall be treated as a taxpayer. In those circumstances, exceeding borrowing costs and the EBITDA shall be calculated for the entire group. The amount of EUR 3 000 000 shall also be considered for the entire group. |
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For the purposes of this Article, where a taxpayer is permitted or required to act on behalf of a group, as defined in the rules of a national group taxation system, the entire group shall be treated as a taxpayer. In those circumstances, exceeding borrowing costs and the EBITDA shall be calculated for the entire group. The amount of EUR 1 000 000 shall also be considered for the entire group. |
Amendment 49
Proposal for a directive
Article 13 – paragraph 6
Text proposed by the Commission |
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Amendment |
6. Exceeding borrowing costs that cannot be deducted in a given tax year shall be carried forward without time limitation . |
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6. Exceeding borrowing costs that cannot be deducted in a given tax year shall be carried forward for a period of five years . |
Amendment 50
Proposal for a directive
Article 14 a (new)
Text proposed by the Commission |
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Amendment |
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Article 14a Specific exemptions Earnings retained to a reserve by cooperatives and consortia, both during the current activity of a company and after its expiration, as well as the benefits granted by cooperatives and consortia to their own members, are deductible whenever the deductibility is allowed by fiscal national law. |
Amendment 51
Proposal for a directive
Article 29
Text proposed by the Commission |
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Amendment |
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Article 29 Exit taxation 1. An amount equal to the market value of transferred assets, at the time of exit of the assets, less their value for tax purposes, shall be treated as accrued revenues in any of the following circumstances:
2. The Member State to where the assets, tax residence or the business carried on by a permanent establishment are transferred shall accept the value established by the Member State of the taxpayer or of the permanent establishment as the starting value of the assets for tax purposes. 3. This Article shall not apply to asset transfers related to the financing of securities, assets posted as collateral or where the asset transfer takes place in order to meet prudential capital requirements or for the purpose of liquidity management where those assets are set to revert to the Member State of the transferor within a period of 12 months. |
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Article 29 Exit taxation For the purposes of this Directive, exit taxation rules laid down in Directive (EU) 2016/1164 shall apply. |
Amendment 52
Proposal for a directive
Article 41 – paragraph 1
Text proposed by the Commission |
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Amendment |
1. Losses incurred in a tax year by a resident taxpayer or a permanent establishment of a non-resident taxpayer may be carried forward and deducted in subsequent tax years, unless otherwise provided by this Directive . |
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1. Losses incurred in a tax year by a resident taxpayer or a permanent establishment of a non-resident taxpayer may be carried forward and deducted in subsequent tax years, up to a maximum period of five years . |
Amendment 53
Proposal for a directive
Article 42
Text proposed by the Commission |
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Amendment |
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Article 42 Loss relief and recapture 1. A resident taxpayer that is still profitable after having deducted its own losses pursuant to Article 41 may additionally deduct losses incurred, in the same tax year, by its immediate qualifying subsidiaries, as referred to in Article 3(1), or by permanent establishment(s) situated in other Member States. This loss relief shall be given for a limited period of time in accordance with paragraphs 3 and 4 of this Article. 2. The deduction shall be in proportion to the holding of the resident taxpayer in its qualifying subsidiaries as referred to in Article 3(1) and full for permanent establishments. In no case shall the reduction of the tax base of the resident taxpayer result in a negative amount. 3. The resident taxpayer shall add back to its tax base, up to the amount previously deducted as a loss, any subsequent profits made by its qualifying subsidiaries as referred to in Article 3(1) or by its permanent establishments. 4. Losses deducted pursuant to paragraphs 1 and 2 shall automatically be reincorporated into the tax base of the resident taxpayer in any of the following circumstances:
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deleted |
Amendment 54
Proposal for a directive
Article 45 a (new)
Text proposed by the Commission |
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Amendment |
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Article 45a Effective tax contribution For as long as the threshold laid down in point (c) of Article 2(1) remains in place, Member States shall monitor and publish the effective tax contribution of small and medium-sized enterprises and multinational enterprises across the Member States, so that Member States can ensure a level playing field for similar companies within the Union and mitigate the administrative burden and costs for small and medium-sized enterprises. |
Amendment 55
Proposal for a directive
Article 53 – paragraph 1 – subparagraph 1
Text proposed by the Commission |
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Amendment |
By way of derogation from points (c) and (d) of Article 8, a taxpayer shall not be exempt from tax on foreign income that the taxpayer received as a profit distribution from an entity in a third country or as proceeds from the disposal of shares held in an entity in a third country where that entity in its country of tax residence is subject to a statutory corporate tax rate lower than half of the statutory tax rate that the taxpayer would have been subject to , in connection with such foreign income, in the Member State of its residence for tax purposes. |
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By way of derogation from points (c) and (d) of Article 8, a taxpayer shall not be exempt from tax on foreign income that does not arise from active business and that the taxpayer received as a profit distribution from an entity in a third country or as proceeds from the disposal of shares held in an entity in a third country where that entity in its country of tax residence is subject to a statutory corporate tax rate lower than 15% , in connection with such foreign income, in the Member State of its residence for tax purposes. |
Amendment 56
Proposal for a directive
Article 53 – paragraph 2
Text proposed by the Commission |
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Amendment |
2. Where paragraph 1 applies, the taxpayer shall be subject to tax on the foreign income with a deduction of the tax paid in the third country from its tax liability in the Member State where it is resident for tax purposes. The deduction shall not exceed the amount of tax, as computed before the deduction, which is attributable to the income that may be taxed. |
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2. Where paragraph 1 applies, the taxpayer shall be subject to tax on the foreign income with a deduction of the tax paid in the third country from its tax liability in the Member State where it is resident for tax purposes. The deduction shall not exceed the amount of tax, as computed before the deduction, which is attributable to the income that may be taxed. In order to benefit from the deduction, the taxpayer shall be required to prove to its tax authorities that the foreign income arises from an active business, which could be done through a certificate to that effect provided by the foreign tax authorities. |
Amendment 57
Proposal for a directive
Article 58
Text proposed by the Commission |
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Amendment |
Article 58 General anti-abuse rule 1. For the purposes of calculating the tax base under the rules of this Directive, a Member State shall disregard an arrangement or a series of arrangements which, having been put in place for the essential purpose of obtaining a tax advantage that defeats the object or purpose of this Directive, are not genuine, having regard to all relevant facts and circumstances. An arrangement may comprise more than one step or part. 2. For the purposes of paragraph 1, an arrangement or a series thereof shall be regarded as non-genuine to the extent that they are not put in place for valid commercial reasons that reflect economic reality. 3. Arrangements or a series thereof that are disregarded in accordance with paragraph 1 shall be treated, for the purpose of calculating the tax base, by reference to their economic substance. |
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Article 58 General anti-abuse rule For the purposes of this Directive, the general anti-abuse rule laid down in Directive (EU) 2016/1164 shall apply. |
Amendment 58
Proposal for a directive
Article 59 – paragraph 1 – subparagraph 1 – introductory part
Text proposed by the Commission |
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Amendment |
An entity, or a permanent establishment of which the profits are not subject to tax or are exempt from tax in the Member State of its head office’, shall be treated as a controlled foreign company where the following conditions are met: |
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The Member State of a taxpayer shall treat an entity, or a permanent establishment of which the profits are not subject to tax or are exempt from tax in that Member State as a controlled foreign company where the following conditions are met: |
Amendment 59
Proposal for a directive
Article 59 – paragraph 1 – subparagraph 1 – point b
Text proposed by the Commission |
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Amendment |
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Amendment 60
Proposal for a directive
Article 59 – paragraph 1 – subparagraph 2
Text proposed by the Commission |
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Amendment |
For the purposes of point (b) of the first subparagraph, in computing the corporate tax that would have been charged on the profits of the entity according to the rules of the Directive in the Member State of the taxpayer, the income of any permanent establishment of the entity that is not subject to tax or is exempt from tax in the jurisdiction of the controlled foreign company shall not be taken into account. |
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deleted |
Amendment 61
Proposal for a directive
Article 59 – paragraph 2
Text proposed by the Commission |
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Amendment |
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2. Where an entity or permanent establishment is treated as a controlled foreign company under paragraph 1, non-distributed income of the entity or permanent establishment shall be subject to tax to the extent that it is derived from the following categories :
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2. Where an entity or permanent establishment is treated as a controlled foreign company under paragraph 1, the Member State of the taxpayer shall include in the tax base :
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Amendment 62
Proposal for a directive
Article 59 – paragraph 3 – subparagraph 1
Text proposed by the Commission |
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Amendment |
An entity or permanent establishment shall not be treated as a controlled foreign company as referred to in paragraph 1 where not more than one third of the income accruing to the entity or permanent establishment falls within categories (a) to (f) of paragraph 2. |
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Where, under the rules of a Member State, the tax base of a taxpayer is calculated in accordance with point (a) of paragraph 2, the Member State may opt not to treat an entity or permanent establishment as a controlled foreign company under paragraph 1 if one third or less of the income accruing to the entity or permanent establishment falls within categories under point (a) of paragraph 2. |
Amendment 63
Proposal for a directive
Article 59 – paragraph 3 – subparagraph 2
Text proposed by the Commission |
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Amendment |
Financial undertakings shall not be treated as controlled foreign companies under paragraph 1 where not more than one third of the income accruing to the entity or permanent establishment from categories (a) to (f) of paragraph 2 comes from transactions with the taxpayer or its associated enterprises. |
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Where, under the rules of a Member State, the tax base of a taxpayer is calculated in accordance with point (a) of paragraph 2, the Member State may opt not to treat financial undertakings as controlled foreign companies if one third or less of the entity's income from categories under point (a) of paragraph 2 comes from transactions with the taxpayer or its associated enterprises. |
Amendment 64
Proposal for a directive
Article 59 – paragraph 3 a (new)
Text proposed by the Commission |
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Amendment |
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3a. Member States may exclude from the scope of point (b) of paragraph 2 an entity or permanent establishment:
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Amendment 65
Proposal for a directive
Article 61
Text proposed by the Commission |
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Amendment |
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Article 61 Hybrid mismatch To the extent that a hybrid mismatch between Member States results in a double deduction of the same payment, expenses or losses, the deduction shall be given only in the Member State where such payment has its source, the expenses are incurred or the losses are suffered. To the extent that a hybrid mismatch involving a third country results in a double deduction of the same payment, expenses or losses, the Member State concerned shall deny the deduction of such payment, expenses or losses, unless the third country has already done so. To the extent that a hybrid mismatch between Member States results in a deduction without inclusion, the Member State of the payer shall deny the deduction of such payment. To the extent that a hybrid mismatch that involves a third country results in a deduction without inclusion:
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Article 61 Hybrid mismatch For the purposes of this Directive, rules laid down in Article 9 of Directive (EU) 2016/1164 concerning hybrid mismatches shall apply. |
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4. To the extent that a payment by a taxpayer to an associated enterprise in a third country is set off directly or indirectly against a payment, expenses or losses which due to a hybrid mismatch are deductible in two different jurisdictions outside the Union, the Member State of the taxpayer shall deny the deduction of the payment by the taxpayer to an associated enterprise in a third country from the taxable base, unless one of the third countries involved has already denied the deduction of the payment, expenses or losses that would be deductible in two different jurisdictions. |
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5. To the extent that the corresponding inclusion of a deductible payment by a taxpayer to an associated enterprise in a third country is set off directly or indirectly against a payment which, due to a hybrid mismatch, is not included by the payee in its taxable base, the Member State of the taxpayer shall deny the deduction of the payment by the taxpayer to an associated enterprise in a third country from the taxable base, unless one of the third countries involved has already denied the deduction of the non-included payment. |
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6. To the extent that a hybrid mismatch results in a relief for tax withheld at source on a payment derived from a transferred financial instrument to more than one of the parties involved, the Member State of the taxpayer shall limit the benefit of such relief in proportion to the net taxable income regarding such payment. |
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7. For the purposes of this Article, 'payer' means the entity or permanent establishment where the payment has its source, the expenses are incurred or the losses are suffered. |
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Amendment 66
Proposal for a directive
Article 61a – title
Text proposed by the Commission |
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Amendment |
Tax residency mismatches |
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Reverse hybrid mismatches |
Amendment 67
Proposal for a directive
Article 61 a – paragraph 1
Text proposed by the Commission |
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Amendment |
To the extent that a payment, expenses or losses of a taxpayer who is resident for tax purposes in both a Member State and a third country, in accordance with the laws of that Member State and that third country, are deductible from the taxable base in both jurisdictions and that payment, those expenses or losses can be set-off in the Member State of the taxpayer against taxable income that is not included in the third country, the Member State of the taxpayer shall deny the deduction of the payment, expenses or losses, unless the third country has already done so. |
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For the purposes of this Directive, Member States shall treat reverse hybrid mismatches in accordance with Article 9a of Directive (EU) 2016/1164. |
Amendment 68
Proposal for a directive
Article 65 a (new)
Text proposed by the Commission |
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Amendment |
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Article 65a European tax identification number The Commission shall present a legislative proposal for a harmonised, common European taxpayer identification number by 31 December 2018, in order to make automatic exchange of tax information more efficient and reliable within the Union. |
Amendment 69
Proposal for a directive
Article 65 b (new)
Text proposed by the Commission |
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Amendment |
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Article 65b Mandatory automatic exchange of information on tax matters In order to guarantee full transparency and the proper implementation of this Directive, the exchange of information on tax matters shall be automatic and mandatory, as laid down by Council Directive 2011/16/EU (4). Member States shall allocate adequate staff, expertise and budget resources to their national tax administrations as well as resources for the training of tax administration staff focusing on cross-border tax cooperation, and on automatic exchange of information in order to ensure full implementation of this Directive. |
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Amendment 70
Proposal for a directive
Article 66 – paragraph 2
Text proposed by the Commission |
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Amendment |
2. The power to adopt delegated acts referred to in Articles 2(5), 4(5), 11(6) , 32(5) and 40 shall be conferred on the Commission for an indeterminate period of time from the date of entry into force of this Directive. |
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2. The power to adopt delegated acts referred to in Articles 2(5), 4(5), 5(2a) , 32(5) and Article 40 shall be conferred on the Commission for an indeterminate period of time from the date of entry into force of this Directive. |
Amendment 71
Proposal for a directive
Article 66 – paragraph 3
Text proposed by the Commission |
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Amendment |
3. The delegation of power referred to in Articles 2(5), 4(5), 11(6) , 32(5) and 40 may be revoked at any time by the Council. A decision to revoke shall put an end to the delegation of the power specified in that decision. It shall take effect the day following the publication of the decision in the Official Journal of the European Union or at a later date specified therein. It shall not affect the validity of any delegated acts already in force. |
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3. The delegation of power referred to in Articles 2(5), 4(5), 5(2a) , 32(5) and Article 40 may be revoked at any time by the Council. A decision to revoke shall put an end to the delegation of the power specified in that decision. It shall take effect the day following the publication of the decision in the Official Journal of the European Union or at a later date specified therein. It shall not affect the validity of any delegated acts already in force. |
Amendment 72
Proposal for a directive
Article 66 – paragraph 5
Text proposed by the Commission |
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Amendment |
5. A delegated act adopted pursuant to Articles 2(5), 4(5), 11(6) , 32(5) and 40 shall enter into force only if no objection has been expressed by the Council within a period of [two months] of notification of that act to the Council or if, before the expiry of that period, the Council has informed the Commission that it will not object. That period shall be extended by [two months] at the initiative of the Council. |
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5. A delegated act adopted pursuant to Articles 2(5), 4(5), 5(2a) , 32(5) and Article 40 shall enter into force only if no objection has been expressed by the Council within a period of [two months] of notification of that act to the Council or if, before the expiry of that period, the Council has informed the Commission that it will not object. That period shall be extended by [two months] at the initiative of the Council. |
Amendment 73
Proposal for a directive
Article 66 a (new)
Text proposed by the Commission |
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Amendment |
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Article 66a Measures against tax treaty abuses Member States shall amend their bilateral tax treaties in accordance with this Directive to ensure such treaties contain all of the following:
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Amendment 74
Proposal for a directive
Article 68 a (new)
Text proposed by the Commission |
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Amendment |
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Article 68a Monitoring The Commission shall monitor and publish its findings on the uniform implementation of this Directive to ensure homogeneous interpretation of its measures by Member States. |
Amendment 75
Proposal for a directive
Article 69
Text proposed by the Commission |
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Amendment |
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Article 69 Review The Commission shall, five years after the entry into force of this Directive, review its application and report to the Council on the operation of this Directive. The Commission shall, five years after the entry into force of this Directive assess the operation of this Directive. Notwithstanding the first subparagraph , the Commission shall, three years after the entry into force of this Directive, examine the functioning of Article 11 and consider adjustments to the definition and calibration of the AGI. The Commission shall undertake a thorough analysis of how the AGI can encourage companies that are entitled to opt for applying the rules of this Directive to finance their activities through equity. |
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Article 69 Implementation report and review La Commission évalue le fonctionnement de la présente directive cinq ans après son entrée en vigueur The Commission shall communicate its findings in an implementation report to the European Parliament and the Council. The report shall include an analysis of all of the following elements:
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The Commission shall communicate its findings to Member States with the aim to take those findings into account for the design and implementation of national corporate tax systems. |
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The Commission shall communicate its findings in a report to the European Parliament and Member States with the aim of taking those findings into account for the design and implementation of national corporate tax systems accompanied, if appropriate, by a legislative proposal to amend this Directive . |
Amendment 76
Proposal for a directive
Article 70 – paragraph 1 – subparagraph 1
Text proposed by the Commission |
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Amendment |
Member States shall adopt and publish, by 31st December 2018 . at the latest, the laws, regulations and administrative provisions necessary to comply with this Directive. They shall forthwith communicate to the Commission the text of those provisions. |
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Member States shall adopt and publish, by 31 December 2019 . at the latest, the laws, regulations and administrative provisions necessary to comply with this Directive. They shall forthwith communicate to the Commission the text of those provisions. |
Amendment 77
Proposal for a directive
Article 70 – paragraph 1 – subparagraph 2
Text proposed by the Commission |
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Amendment |
They shall apply those provisions from 1st January 2019 . |
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They shall apply those provisions from 1 January 2020 . |
(1) Proposal for a Council Directive COM(2011)0121 final/2 of 3.10.2011 on a Common Consolidated Corporate Tax Base.
(2) Proposal for a Council Directive COM(2011)0121 final/2 of 3.10.2011 on a Common Consolidated Corporate Tax Base.
(3) Council Directive (EU) 2016/1164 of 12 July 2016 laying down rules against tax avoidance practices that directly affect the functioning of the internal market (OJ L 193, 19.7.2016, p. 1).
(4) Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC (OJ L 64, 11.3.2011, p. 1).