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321 amendments sorted by date

  1. Amendment No.8 to Luděk Niedermayer, Javier Zarzalejos, Fernando Navarrete Rojas, Isabel Benjumea Benjumea, Maravillas Abadía Jover, Carme

    Motion for a resolution Objection pursuant to Rule 114(3): amending Delegated Regulation (EU) 2016/1675 to add certain countries to the list of high-risk third countries, and to remove other countries from that list

    Ga. whereas the United Arab Emirates (UAE) is a major global trading and financial hub, plays an increased geopolitical role, and is an important economic partner of the Union;...

  2. Amendment No.10 to Luděk Niedermayer, Javier Zarzalejos, Fernando Navarrete Rojas, Isabel Benjumea Benjumea, Maravillas Abadía Jover, Carme

    Motion for a resolution Objection pursuant to Rule 114(3): amending Delegated Regulation (EU) 2016/1675 to add certain countries to the list of high-risk third countries, and to remove other countries from that list

    Gc. whereas, despite improvements in recent years, including the centralisation of access to the data, access to beneficial ownership information of corporate and other legal...

  3. Amendment No.12 to Luděk Niedermayer, Javier Zarzalejos, Fernando Navarrete Rojas, Isabel Benjumea Benjumea, Maravillas Abadía Jover, Carme

    Motion for a resolution Objection pursuant to Rule 114(3): amending Delegated Regulation (EU) 2016/1675 to add certain countries to the list of high-risk third countries, and to remove other countries from that list

    I. whereas Russia is a clear example of a jurisdiction that warrants assessment under those broader criteria, given its suspension from FATF, its ongoing illegal war of aggression against Ukraine,...

  4. Amendment No.9 to Luděk Niedermayer, Javier Zarzalejos, Fernando Navarrete Rojas, Isabel Benjumea Benjumea, Maravillas Abadía Jover, Carme

    Motion for a resolution Objection pursuant to Rule 114(3): amending Delegated Regulation (EU) 2016/1675 to add certain countries to the list of high-risk third countries, and to remove other countries from that list

    Gb. whereas the UAE has committed to implementing a list of measures to further improve judicial and law enforcement cooperation; whereas the written agreement between the UAE and...

  5. Amendment No.11 to Luděk Niedermayer, Javier Zarzalejos, Fernando Navarrete Rojas, Isabel Benjumea Benjumea, Maravillas Abadía Jover, Carme

    Motion for a resolution Objection pursuant to Rule 114(3): amending Delegated Regulation (EU) 2016/1675 to add certain countries to the list of high-risk third countries, and to remove other countries from that list

    Gd. whereas Parliament acknowledges and welcomes the clear improvements in the AML/CFT framework in the UAE; whereas those improvements have accelerated since last year, in...

  6. Amendment No.13 to Luděk Niedermayer, Javier Zarzalejos, Fernando Navarrete Rojas, Isabel Benjumea Benjumea, Maravillas Abadía Jover, Carme

    Motion for a resolution Objection pursuant to Rule 114(3): amending Delegated Regulation (EU) 2016/1675 to add certain countries to the list of high-risk third countries, and to remove other countries from that list

    Ia. whereas Parliament deplores that, despite substantial evidence of the strategic deficiencies of the Russian AML/CTF framework and reported endemic levels of corruption and state- embedded...

  7. Amendment No.294 to Article 22 – paragraph 2 – point c

    AMENDMENTS 89 - 449 - Draft report Business in Europe: Framework for Income Taxation (BEFIT)

    (c) fixed intangible assets, including acquired goodwill: the period for which the asset enjoys legal protection or for which the right has been granted and, where that period cannot be determined,...

  8. Amendment No.165 to Recital 13

    AMENDMENTS 89 - 449 - Draft report Business in Europe: Framework for Income Taxation (BEFIT)

    deleted

  9. Amendment No.139 to Recital 8 a (new)

    AMENDMENTS 89 - 449 - Draft report Business in Europe: Framework for Income Taxation (BEFIT)

    (8 a) This Directive also lays down rules extending the concept of a permanent establishment, so as to include a significant economic presence through which a business is wholly or partly...

  10. Amendment No.203 to Article 1 – paragraph 2 a (new)

    AMENDMENTS 89 - 449 - Draft report Business in Europe: Framework for Income Taxation (BEFIT)

    2 a. This Directive also lays down rules extending the concept of a permanent establishment, as it applies for the purposes of corporate tax in each Member State, so as to include a...

  11. Amendment No.340 to Article 45 – paragraph 2 a (new)

    AMENDMENTS 89 - 449 - Draft report Business in Europe: Framework for Income Taxation (BEFIT)

    2 a. The Commission shall, by means of delegated acts laying down the necessary criteria identifying the two factors, including detailed rules on the calculation of these factors taking into...

  12. Amendment No.354 to Article 45 – paragraph 8

    AMENDMENTS 89 - 449 - Draft report Business in Europe: Framework for Income Taxation (BEFIT)

    deleted

  13. Amendment No.383 to Article 48 – paragraph 2 a (new)

    AMENDMENTS 89 - 449 - Draft report Business in Europe: Framework for Income Taxation (BEFIT)

    2 a. The Commission shall prepare a detailed annual report on adjustments, as referred to in paragraph 2, applied in the Member States. The report shall be made publicly available.

  14. Amendment No.164 to Recital 12 b (new)

    AMENDMENTS 89 - 449 - Draft report Business in Europe: Framework for Income Taxation (BEFIT)

    (12 b) During a three year ‘test’ phase, the Commission should carry out a comprehensive review of the allocation rule as part of which it shall prepare a study on the composition and weight...

  15. Amendment No.275 to Article 15 – paragraph 1

    AMENDMENTS 89 - 449 - Draft report Business in Europe: Framework for Income Taxation (BEFIT)

    deleted

  16. Amendment No.251 to Article 5 – paragraph 1 – point b

    AMENDMENTS 89 - 449 - Draft report Business in Europe: Framework for Income Taxation (BEFIT)

    (b) the head office of the permanent establishment is either the ultimate parent entity of the group or any other member (company or entity) of the group, the intermediate parent company of...

  17. Amendment No.148 to Recital 10 b (new)

    AMENDMENTS 89 - 449 - Draft report Business in Europe: Framework for Income Taxation (BEFIT)

    (10 b) To guarantee a minimal level of taxation of royalties, a royalties limitation rule for BEFIT group members should be introduced in accordance with the Subject to Tax Rule as proposed by...

  18. Amendment No.161 to Recital 12 a (new)

    AMENDMENTS 89 - 449 - Draft report Business in Europe: Framework for Income Taxation (BEFIT)

    (12 a) The importance of simplicity also suggests minimising the factors used for apportionment. Based on international experiences, such as the United States and Canada, the allocation...

  19. Amendment No.193 to Recital 21 b (new)

    AMENDMENTS 89 - 449 - Draft report Business in Europe: Framework for Income Taxation (BEFIT)

    (21 b) By 31 December 2026, the Commission should, where appropriate, submit a legislative proposal for a harmonised, common European taxpayer identification number. This will in turn not only...

  20. Amendment No.314 to Article 42 – paragraph 2 – point b

    AMENDMENTS 89 - 449 - Draft report Business in Europe: Framework for Income Taxation (BEFIT)

    (b) a negative amount, the loss shall be carried forward for a maximum of five years and shall be set off against the next positive BEFIT tax base.

  21. Amendment No.298 to Article 22 – paragraph 5 a (new)

    AMENDMENTS 89 - 449 - Draft report Business in Europe: Framework for Income Taxation (BEFIT)

    5 a. Member States are not allowed to grant further entitlement to depreciate to a BEFIT group member other than those specified in this Section.

  22. Amendment No.300 to Article 27 – paragraph 1 – point a a (new)

    AMENDMENTS 89 - 449 - Draft report Business in Europe: Framework for Income Taxation (BEFIT)

    (a a) fixed assets used in fossil fuel- related activities;

  23. Amendment No.149 to Recital 10 c (new)

    AMENDMENTS 89 - 449 - Draft report Business in Europe: Framework for Income Taxation (BEFIT)

    (10 c) A fairer taxation of passive income also requires robust Controlled Foreign Company (CFC) rules for BEFIT group members in order to make them more resilient against profit shifting.

  24. Amendment No.364 to Article 45 – paragraph 10

    AMENDMENTS 89 - 449 - Draft report Business in Europe: Framework for Income Taxation (BEFIT)

    deleted

  25. Amendment No.330 to Article 45 – paragraph 2 – subparagraph 2

    AMENDMENTS 89 - 449 - Draft report Business in Europe: Framework for Income Taxation (BEFIT)

    deleted

  26. Amendment No.295 to Article 22 – paragraph 2 a (new)

    AMENDMENTS 89 - 449 - Draft report Business in Europe: Framework for Income Taxation (BEFIT)

    2 a. By way of derogation from paragraph 2, fixed assets with a large carbon footprint, both in their production and in their use, shall be depreciated up until half their market value. The...

  27. Amendment No.431 to Article 77 – paragraph 1 a (new)

    AMENDMENTS 89 - 449 - Draft report Business in Europe: Framework for Income Taxation (BEFIT)

    1 a. Eight years after this Directive starts to apply, the Commission shall assess the impact of making this system mandatory for all companies with cross- border activities and, if...

  28. Amendment No.289 to Article 22 – paragraph 2 – point a

    AMENDMENTS 89 - 449 - Draft report Business in Europe: Framework for Income Taxation (BEFIT)

    (a) all buildings as well as any other type of immovable property and structure in use for the business: 30 years;

  29. Amendment No.426 to Article 77 – paragraph -1 (new)

    AMENDMENTS 89 - 449 - Draft report Business in Europe: Framework for Income Taxation (BEFIT)

    -1. Three years after this Directive starts to apply, the Commission shall issue a legislative proposal to amend this Directive to make this system mandatory for companies with annual combined...

  30. Amendment No.357 to Article 45 – paragraph 9

    AMENDMENTS 89 - 449 - Draft report Business in Europe: Framework for Income Taxation (BEFIT)

    9. The Commission shall carry out a comprehensive review of the allocation rule as part of which it shall prepare a study on the composition and weight of the formula and...

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