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286 amendments sorted by date

  1. Amendment No.121 to Recital 3 a (new)

    Report Strengthening of the position of farmers in the food supply chain

    (3 a) It is important to stress the contradiction between, on the one hand, trade agreements with Mercosur and the United States, which boost imports into the EU of food and...

  2. Amendment No.32 to Article 3 – paragraph 2

    Report on the proposal for a decision of the European Parliament and of the Council on providing macro-financial assistance to the Arab Republic of Egypt

    2. The conditions referred to in paragraph 1 shall aim, in particular, at enhancing the efficiency, transparency and accountability of the public finance management systems and the rule of law...

  3. Amendment No.31 to Article 2 – paragraph 2

    Report on the proposal for a decision of the European Parliament and of the Council on providing macro-financial assistance to the Arab Republic of Egypt

    2. The Commission services and the European External Action Service shall monitor the fulfilment of this pre-condition throughout the life-cycle of the Union's macro-financial assistance...

  4. Amendment No.30 to Article 1 – paragraph 3 – subparagraph 2

    Report on the proposal for a decision of the European Parliament and of the Council on providing macro-financial assistance to the Arab Republic of Egypt

    The Commission shall regularly inform the European Parliament and the Council of developments regarding the Union's macro-financial assistance, including disbursements thereof, as well as...

  5. Amendment No.29 to Recital 6 a (new)

    Report on the proposal for a decision of the European Parliament and of the Council on providing macro-financial assistance to the Arab Republic of Egypt

    (6a) Until safe return, the Union should call on Egypt to ensure official recognition and legal status of Palestinian refugees, guaranteeing them access to essential services, in particular...

  6. Amendment No.369 to Article 45 e (new)

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

    Article 45e Allocation of assets 1. Without prejudice to Article 22(2) and (3), an asset shall be included in the asset factor of its economic owner. Where the economic owner cannot be...

  7. Amendment No.215 to Article 2 – paragraph 2

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

    2. By way of derogation from paragraph 1, this Directive shall not apply to companies or permanent establishments with an ultimate parent entity outside the Union where the combined revenues of the...

  8. Amendment No.370 to Article 45 f (new)

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

    Article 45f Valuation 1. Land and other non-depreciable fixed tangible assets shall be valued at their original cost. 2. An individually depreciable fixed tangible asset shall be valued at the...

  9. Amendment No.262 to Article 9 – paragraph 1

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

    deleted

  10. Amendment No.265 to Article 11

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

    deleted

  11. Amendment No.310 to Article 42 – title

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

    Computation of the BEFIT EU tax base

  12. Amendment No.292 to Article 22 – paragraph 2 – point b

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

    (b) all other fixed tangible assets: their useful life as assessed in accordance with the acceptable accounting standard in the Union referred to in Article 7, but not less than 5 years.

  13. Amendment No.288 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: 50 years;

  14. Amendment No.309 to Article 42 a (new)

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

    Article 42a Computation of the BEFIT Global tax base 1. Where possible, all BEFIT groups shall declare a global consolidated tax base, aggregating the financial result of all group members,...

  15. Amendment No.281 to Article 21 a (new)

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

    Article 21a Controlled Foreign Companies 1. The financial accounting net income or loss of a BEFIT group member shall be adjusted to include: (a) the non-distributed income of an entity or...

  16. Amendment No.121 to Recital 6

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

    (6) It is indeed critical to create a system that achieves a degree of uniformity across the Union, at least amongst the taxpayers that it is chiefly addressed to. Accordingly, and considering the...

  17. Amendment No.113 to Recital 5

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

    (5) The environment for doing business in the internal market should be made more attractive with the aim to stimulate growth and investment in the Union. For this purpose, the enactment of a...

  18. Amendment No.138 to Recital 8 a (new)

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

    (8 a) This Directive should lay 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...

  19. Amendment No.222 to Article 2 – paragraph 4

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

    4. Where a company that is not a member of a group (the ‘target’) is acquired by another company or a group (the ‘acquiring entity’) and either the target or the acquiring entity did not have...

  20. Amendment No.200 to Article 1 – paragraph 2 – point c

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

    (c) for allocating the BEFIT tax base to eligible BEFIT group members based on a formulary apportionment described in article 45a;

  21. Amendment No.233 to Article 2 – paragraph 7

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

    7. Member States shall ensure that companies which are resident for tax purposes in a Member State and fulfil the conditions laid down in paragraph 1, point (b), including their permanent...

  22. Amendment No.254 to Article 6

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

    deleted

  23. Amendment No.375 to Article 47

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

    deleted

  24. Amendment No.282 to Article 21 b (new)

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

    Article 21b Controlled foreign companies 1. The financial accounting net income or loss of a BEFIT group member shall be adjusted to include the non-distributed income of an entity or...

  25. Amendment No.154 to Recital 12

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

    (12) To achieve the key objective of creating a simplified corporate tax framework, the preliminary tax results for each group member should be aggregated into one single common tax base, in order...

  26. Amendment No.391 to Article 53

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

    deleted

  27. Amendment No.92 to Recital 1 a (new)

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

    (1 a) In 1975, the European Commission tabled a proposal to minimize the differences between Member States' corporate tax rates. Under the proposal, Member States could still choose their own...

  28. Amendment No.271 to Article 13 – paragraph 1 a (new)

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

    1 a. For the purpose of this article, ‘exceeding borrowing costs’ means the amount by which the deductible borrowing costs of a taxpayer exceed taxable interest revenues and other economically...

  29. Amendment No.302 to Article 37 – paragraph 3 – subparagraph 4

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

    deleted

  30. Amendment No.319 to Article 45

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

    deleted

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