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Miercuri, 9 martie 2022 - Strasbourg Ediţie revizuită

17. O fiscalitate echitabilă și simplificată în sprijinul strategiei de redresare (continuarea dezbaterii)
Înregistrare video a intervenţiilor

  Der Präsident. – Wir setzen nun unsere Aussprache über den Bericht von Ludĕk Niedermayer (A9-0024/2022) fort.


  Paolo Gentiloni, Member of the Commission. – Mr President, honourable Members, indeed, as Mr Niedermayer just said, our thoughts are in these days on what is happening in Ukraine and especially now on the terrible video that we saw of the bombing of a maternity hospital. But as Mr Niedermayer said, we have to go on with our work.

And so I would first like to thank for the extensive and very useful recommendations you are providing in this report and assure you that the Commission entirely supports the objectives expressed in the report. A key priority for us is, of course, in the area of business taxation, the implementation of the two pillars of the OECD tax deal.

But the OECD reform is only one piece of the puzzle and of the importance of taxation policy in this very moment when we need our economic strength and resources to respond to the crisis. As you rightly point out, there is much more that can be done to improve fairness and further simplify our tax system, in particular for SMEs.

Let me start with simplification. We want to simplify compliance and help in the fight against VAT fraud. This is why the Commission is preparing its VAT in the Digital Age initiative for the second part of this year. This proposal will seek to modernise VAT reporting requirements, including facilitating invoicing, it will improve and modernise the VAT rules for platforms and will broaden the scope of the VAT One—Stop Shop to include the remaining business—to—consumer transaction. Hence we will limit the cases to the minimum when businesses would need multiple VAT registration in different Member States and it will allow a single VAT registration number in the EU.

At the same time, we need to ensure tax fairness where everyone has to pay their fair share, and this leads to the much—needed reduction of the tax gap and compliance costs and your requests for an enhanced Euro-FISC 2.0.

As you know, VAT fraud continued to deprive Member States from much—needed revenues. EU countries lost EUR 134 billion in VAT revenues in 2019. And we have to do everything we can to support Member States. It’s their competence, of course, but we have to do everything we can to support them, including through electronic systems, to identify cross—border fraud and reduce the VAT gap. And we will do this also in coordination with other initiatives of the Commission, namely the one addressing the use of shell companies.

Also with respect to your suggested new coordinated European corporate income tax system, the Commission confirms our intention to propose an initiative to address the debt—equity bias, DEBRA. A robust anti—abuse framework will be part of this initiative to avoid aggressive tax planning possibilities.

In what concerns the need for more certainty for taxpayers and/or Member States’ tax administrations, the existing Council Directive on a tax dispute resolution mechanism provides for an effective framework. The review of the application of the provisions of this directive after a period of 5 years – so in 2024 – will be the occasion to identify remaining gaps in the directive as recommended in your report.

The Commission has been discussing also the extent of the issues relating to tax residency and is also working on the DAC 8 initiative as an amendment to the Directive on Information Exchange, also involving crypto-assets and e—money.

So, much work is ongoing and I am pleased, honourable rapporteur, that the Commission and the European Parliament are supporting the same objective. Together, we still have a long way to go and will have to cross new obstacles and challenges along the path, but we will support each other in this path.


  Lídia Pereira, em nome do Grupo PPE. – Senhor Presidente, a fiscalidade está no centro do debate político. Temos, por um lado, os impulsos positivos do acordo para a reforma do sistema fiscal internacional e as iniciativas recentes da Comissão e, por outro lado, temos os impulsos negativos dos escândalos fiscais e a crise económica que resulta da pandemia.

A resposta a esta crise não pode ignorar a dimensão dos impostos. Além disso, começamos a sentir os efeitos da guerra que eclodiu na Europa e todos sentimos no bolso a dimensão da fiscalidade sobre a energia. Aqui chegados, torna-se claro que os impostos terão um papel fundamental na recuperação da economia europeia e na transição verde e digital.

Este relatório vem, por isso, em boa hora e quero cumprimentar o Deputado, colega e amigo Luděk Niedermayer, pelas propostas que traz a este Parlamento. Propostas essas que vão no bom sentido e dou apenas alguns exemplos. Simplificar os processos fiscais para cidadãos e empresas com menos burocracia e custos de contexto, refletir sobre o papel dos incentivos fiscais positivos e o equilíbrio com a livre concorrência no mercado interno, apostar na digitalização com faturas eletrónicas, modelos harmonizados e um regime de balcão único, melhorar os sistemas de troca de informações e potenciar as plataformas europeias, além de atenuar a distorção fiscal em favor da dívida.

Como disse, a fiscalidade está na ordem do dia e os contribuintes europeus querem mais do que declarações, querem ações concretas. Aqui estaremos e aqui estamos para as exigir.


  Marek Belka, on behalf of the S&D Group. – Mr President, it is difficult to talk about taxation as if nothing was happening, when Russian bombs are falling on hospitals. We are talking, however, about a recovery strategy. Mostly the COVID crisis, but also the consequences of the Russian attack on Ukraine, will cause economic turbulence for the EU. Therefore, taxation policy will play a crucial role also in the aftermath of the current crisis so that our companies and citizens can feel safe, and for the EU priorities to be implemented. This report serves as a guide for the Commission on what we, Parliament, believe should be done on tax policy until the end of the current mandate.

First, VAT. Tackling the VAT gap and fraud should be an urgent priority, as the VAT gap is estimated to have been around EUR 140 billion in 2018, and it will rise due to the COVID crisis, not to mention the further hit to the economy that the Russian war in Ukraine might trigger. Nevertheless, for our SMEs to be able to tackle the crisis and thrive in these difficult times, we need a more understandable VAT system that is not a burden for their cross-border operations. E-Invoicing and the enhancement of the One-Stop Shop are the suggestions we make to help tackle this issue.

Second, we need to be sure that both pillars of the OECD agreement are accepted by the Member States. There is no pick-and-choose on this topic. At the same time, we should be sure that our international partners walk the talk and fulfil their promises on the deal. Moreover, taxes should be fair and transparent. Going further, having BEFIT to define a common tax base is a must.

Last but not least, we urge the commission to dare to use Article 116 of the Treaty, as tax policies in the union for too long have been hostage to the usual suspects. This document is not a text that can be ignored by the Commission. We are acting under Article 225 of the Treaty and we want the Commission to take steps. The times are changing, but our striving towards a recovery strategy that serves our people cannot stop, especially now. We are waiting for the proposals we listed in this text, Commissioner.


  Dragoş Pîslaru, on behalf of the Renew Group. – Mr President, the European economy has suffered for two years from the impact of the COVID-19 crisis, and now it will need to further adjust to strategic choices made to protect our citizens and our values against autocrats that violate peaceful order and international law.

Against all these challenges, we need a strong fiscal policy response that can encompass the strengths and overcome the weaknesses of all 27 national tax systems. This can be achieved through better digitalisation of national public administration in order to reduce the VAT gap and to improve tax collection and information sharing across the Union. Stronger support for our SMEs; it is unthinkable right now for them to face the extra tax burden and the unnecessary red tape when they represent 99 % of businesses in the Union and create two out of three private sector jobs. Better use of the Fiscalis programme, which offers EUR 269 million to national tax authorities to cooperate better to combat tax fraud, tax evasion and aggressive tax planning. Strengthen the EU’s network of anti-fraud experts, Eurofisc, and empower them with sufficient resources to effectively carry out risk analysis and coordinate investigations on VAT fraud.

This is how the Renew Europe Group envisages the action plan on fair and simple taxation supporting the EU recovery, well reflected in the Parliament position, for which I would like to thank our rapporteur, Luděk Niedermayer, and all the other shadow rapporteurs.

But no action plan is possible if fiscal policies are a mere reflection of our political beliefs. They should be a portrait of our current reality, and the truth is that today we need to better protect the Union’s financial interests. This requires flexibility and effectiveness. Therefore, Renew Europe believes that the Conference on the Future of Europe should represent a good opportunity for us to explore, with our citizens, the decision-making process used for taxation policies.


  Claude Gruffat, au nom du groupe Verts/ALE. – Monsieur le Président, Monsieur le Commissaire, chers collègues, c’est un plaisir pour moi aujourd’hui de prendre la parole sur ce rapport, de manière générale, et sur le plan de la Commission sur une fiscalité équitable et simplifiée. Équitable, c’est un mot fort et important. Mais une taxation équitable pour qui? Pour les plus faibles? Pour les PME? Pour la justice sociale? Qui défendons-nous dans cette enceinte? Quel modèle devons-nous construire pour une Europe résiliente, mieux protégée des crises?

Je pense à nos PME, particulièrement. Des structures qui sont chères à mon cœur et si malmenées ces dernières années. Ces PME représentent 99 % des entreprises de l’Union européenne et sont à l’origine de deux emplois sur trois dans le secteur privé. Elles sont ancrées dans nos territoires dont elles font vivre le tissu économique et social. Elles sont à taille humaine. Elles sont notre avenir et nous devons les protéger contre les aléas géopolitiques, mais aussi et surtout contre le modèle qui les broie économiquement.

Alors que les profits boursiers explosent, c’est toujours elles qui portent sur leurs épaules le fardeau du coût de la crise, malgré les alertes et les études qui se succèdent pour dénoncer ce scandale. Comment survivront-elles, prises entre le marteau des multinationales qui échappent à l’impôt et l’enclume de l’ubérisation qui nivelle par le bas le modèle social européen? Sans changements radicaux, leurs marges et leurs emplois ne survivront pas à cette séquence actuelle.

Le rapport rappelle que 190 milliards d’euros manquent dans les caisses des États européens à cause des trous dans la raquette. Ces sommes ne sont pas le fait des PME, mais de notre système favorisant l’optimisation fiscale. Alors, attaquons-nous à cette fiscalité injuste qui nuit à la démocratie et favorise les transferts d’argent sale. Les solutions existent.


  Gunnar Beck, im Namen der ID-Fraktion. – Herr Präsident! Die EU-Mitgliedstaaten haben die höchste Steuerlast der OECD. Die deutsche Steuerbelastung für unselbstständige Arbeit beträgt 50 %, verglichen mit dem OECD-Durchschnitt von 34,6 %. Dennoch hat die Eurozone die höchste Arbeitslosigkeit der OECD: 7,2%, verglichen mit dem OECD-Durchschnitt von 5,5 %. 3,9 % sind es für die USA und 2,8 % im migrationsfreien Japan.

Die verheimlichte Steuer – die Inflation – enteignete deutsche Sparer allein 2021 um 116 Milliarden Euro. Doch die Inflation steigt. Dieses Jahr werden es daher wohl 200 Milliarden Euro sein. Die Antwort auf diese Probleme starrt uns ins Gesicht: Wir brauchen eine umfassende Steuerreform. Das heißt, die Mitgliedstaaten müssen die Steuerlast für Normalverdiener mildern, die enormen Ausgaben für außereuropäische Zuwanderung mindern und die Inflation der Geldmenge als Schleichsteuer stoppen.

Stattdessen ignoriert dieses Parlament die Überbesteuerung und fordert sogar neue EU-Steuern, um den Grünen Deal zu unterstützen. Ferner sollen die Mehrwertsteuersätze auf hohem Niveau harmonisiert werden, sodass die Mitgliedstaaten die Steuern auf fossile Brennstoffe nicht senken dürfen, um die Ärmsten vor dem Erfrieren zu retten.

Ihre grüne Wende ist die unsozialste Ideologie seit der industriellen Revolution. EU-vertraglich schützt das Prinzip der Einstimmigkeit die nationale Steuerhoheit vor Übergriffen der EU. Vertragsänderungen bedürfen ebenfalls der Einstimmigkeit. Deshalb fordert das Europäische Parlament den Rat nun auf, die vertraglichen Steuerregeln in Artikel 114 und Artikel 115 AEUV zu umgehen. Steuerfragen, die Einstimmigkeit im Rat erfordern, sollen als wettbewerbspolitische Sachpunkte gemäß Artikel 116 umformuliert und neu definiert werden. Dann reichte die qualifizierte Mehrheit.

Indes will die EU Mitgliedstaaten für Verstöße gegen die Rechtsstaatlichkeit abstrafen. Gleichwohl ruft sie offen zur Umgehung der Verträge auf, wenn es der eigenen Machtfülle dient.

Die EU-Position ist stets die gleiche: Wenn uns die Verträge im Wege stehen, ignorieren wir sie oder hebeln sie aus. Der Europäische Gerichtshof wird uns schon Recht geben. Und genauso ist es auch. Während der EuGH der Kommission in 80 % aller Vertragsverletzungsverfahren gegen Mitgliedstaaten Recht gibt, weist derselbe EuGH Nichtigkeitsklagen der Mitgliedstaaten gegen die EU-Organe regelmäßig ab. Deshalb ist die Rechtssicherheit im EU-Recht auch besonders hoch, denn der EuGH entscheidet regelmäßig pro EU.

Mit Rechtsstaatlichkeit hat solche Rechtssicherheit allerdings sehr wenig zu tun. Heuchelei, so der französische Moralist La Rochefoucauld, sei der Tribut, den das Laster der Tugend zollt. Ebenso ist es mit all dem Gerede von Rechtsstaatlichkeit in diesem Parlament.


  Michiel Hoogeveen, namens de ECR-Fractie. – Voorzitter, James Madison, de vader van de Amerikaanse grondwet en later president, zei ooit: “De macht om mensen te belasten is essentieel voor het bestaan van de nationale overheid.” Inderdaad, “nationale overheid”. Belasting betalen is een noodzakelijk kwaad. Als u ooit in een korte rij wilt staan, ga dan in de rij staan van de mensen die vinden dat zij te weinig belasting betalen. Maar het is nodig om publieke voorzieningen te betalen en een sociaal vangnet voor de meest kwetsbaren te financieren. Belasting betalen verbindt de burger met de overheid.

De Europese Unie is geen overheid: geen nationale overheid, geen federale overheid, zelfs geen supranationale overheid. De Europese Unie is een internationale organisatie, waaraan landen onder het mom van de gemeenschappelijke markt bepaalde bevoegdheden hebben overgedragen. Belastingen zijn de bevoegdheden van de nationale overheden.

Het is goed dat de rol van de EU op het gebied van belastingen beperkt is. Slechts een coördinerende rol is toebedeeld als de gemeenschappelijke markt in het geding is. Maar de EU is overmoedig en probeert stelselmatig bevoegdheden naar zich toe te trekken. En dat zien wij vandaag weer terug in een resolutie die op het eerste gezicht best nobel bedoeld is, namelijk om belastingontwijking aan te pakken en fiscale geschillenbeslechtingen te bespoedigen.

Helaas wordt er, zoals wel vaker in dit huis, een soort kerstboom volgehangen met droomwensen. De harmonisering van de criteria voor de fiscale woonplaats is onaanvaardbaar, aangezien zij de vrijheid van de lidstaten in belastingzaken aantast. Bovendien zijn er ook de suggesties om de unanimiteitsregel in belastingzaken te omzeilen. Ook wil de resolutie terugkomen op wetgevingsvoorstellen die in de Raad in het verleden al lang zijn verworpen, bijvoorbeeld een definitief Europees btw-stelsel.

Om deze redenen zullen wij dit voorstel niet steunen.


  João Pimenta Lopes, em nome do Grupo The Left. – Senhor Presidente, nas últimas décadas, enquanto as multinacionais e grandes fortunas beneficiaram de múltiplos e generosos benefícios, isenções e de diversos instrumentos de planeamento fiscal agressivo, a incidência fiscal sobre os rendimentos dos trabalhadores e os impostos indiretos foram aumentando. Também as micro e pequenas empresas foram duramente castigadas por políticas fiscais injustas.

Trata-se, também com responsabilidades da União Europeia, de um fenómeno inegável, como é a complacência com os paraísos fiscais dentro e fora da União Europeia que permitem parquear lucros, rendimentos e propriedades de multinacionais e grandes fortunas que urge erradicar e que o relatório praticamente ignora.

Este relatório não encontra no seu conteúdo as respostas necessárias à reivindicação de justiça fiscal que o seu título preconiza, rejeitando uma harmonização fiscal supranacional que atenta à soberania fiscal de cada Estado. O que falta é a introdução de medidas no plano nacional que articulem em medidas de cooperação entre Estados, onde se verifique necessário.

Uma política fiscal mais justa, articulada com a dimensão orçamental, exige que a tributação evolua para assegurar o investimento e sustentar o financiamento das funções sociais do Estado, desonerando fiscalmente os trabalhadores, assim como as micro e pequenas empresas, e obrigando as grandes fortunas, as multinacionais e os grandes grupos económicos a um esforço fiscal mais elevado e adequado.

Exige autoridades tributárias providas de meios robustos, a tributação dos lucros onde são gerados, a tributação das transações financeiras das multinacionais do setor digital, dos bens de luxo e das grandes fortunas, contribuindo para a recuperação económica e o alívio das famílias.


  Sunčana Glavak (PPE). – Poštovani predsjedavajući, zahvaljujem izvjestitelju i slažem se da je tema iznimno važna, posebno u ovim izazovnim okolnostima. Pandemija virusa COVID-19 već je izazvala teške posljedice za funkcioniranje europskog i svjetskog gospodarstva, što je dovelo i do smanjenja poreznih prihoda te, naravno, do zaduženosti i rashoda.

Rezultat ovakvih negativnih trendova je povećanje državnoga duga, što može dovesti i do, jasno je, dugoročnih makroekonomskih posljedica za Europsku uniju i države članice. Posebno su na udaru mala i srednja poduzeća koja čine takozvanu kičmu europske ekonomije.

Procjenjuje se da je u 2018. godini razlika između očekivanih prihoda od PDV-a i skupljenih sredstava bila vrtoglavih 140 milijardi eura te se očekuje da ta brojka poraste na 160 po završetku pandemije. S druge strane, troškovi MSP-ova koji poštuju porezna pravila čine čak 30 posto njihovog poreznog opterećenja. Za velika poduzeća, s druge strane, oni čine dva posto.

Građani su svjesni problema i zahtijevaju hitno rješavanje. Kada govorimo o oporezivanju moramo biti svjesni da nikada nećemo naći onu zadovoljavajuću razinu, ali bez poreza jednostavno države ne mogu funkcionirati.

Pozdravljam prijedlog Komisije koji teži pravednom oporezivanju poduzeća i građana, povećanju transparentnosti i povjerenja u društvo, poštenog tržišnog natjecanja na temelju koordiniranih i digitaliziranih sustava izvješćivanja. S druge strane, pozivam i na oprez kada govorimo o porezu na dodanu vrijednost jer radi se o bitnom i specifičnom alatu za državne proračune svih država članica.

Svjesni smo da su brojni ministri financija morali balansirati u proteklih gotovo dvije godine, da nije bilo lako, da su bili brojni izazovi, da je trebalo izaći ususret i malim i srednjim poduzećima, gospodarstvu općenito. Imali smo brojne nezaposlene, izazove, posebno recimo u Republici Hrvatskoj, u turizmu koja najveći dio svog proračuna puni iz turističkog sektora, tako da molim vas da razmislimo o tome. PDV zaista jest alat koji nama osigurava stabilnost i državnih financija.


  Paul Tang (S&D). – Mr President, when preparing this debate, I thought, what a mess the VAT is. And I was last year approached by a small business owner, she organises one-off events across Europe and she faces a different nightmare every time. Endless forms in German or in Spanish, piles of documents to send around and high consultancy costs. For a one-off event in Rome, this amounted to EUR 11 000, 10% of her profits, and this I dare to say is the single biggest barrier to the EU’s internal market.

And at the same time, the mess enables fraud. Some EUR 50 billion, we know or is estimated, is lost each year due to cross-border VAT fraud. So we need to tackle also this crisis, this VAT crisis head on. And I congratulate Luděk Niedermayer and other shadows for drafting a report that does just that. His proposals can unleash a boost of economic activities for SMEs and tackle the outbursts of fraud in VAT.

And there’s more contributions in this report, but let me single out one, which I hold dear, and that is the EU Tax Observatory. What we need in order to have an informed policy debate is fact-based independent research. This is what we’re lacking. The EU Tax Observatory can help there, so we need to make it permanent.

To come back to where I started and President I will be quick – I want to tell the conference organiser that a problem will be addressed with this report. I am more confident in doing so.


  Billy Kelleher (Renew). – Mr President, I welcome the debate on this particular issue regarding the report on fair and simple taxation supporting recovery. And I suppose while we were publishing these reports and processing these reports the last number of weeks, we are now very much in a new dispensation, Commissioner. We face existential challenges in terms of the Ukrainian crisis, and it has changed all the basic metrics on which we were assessing growth into the future and making projections and predictions about how Europe would recover from the COVID pandemic. But we now, as I said, face a more serious crisis, the immediacy obviously of supporting Ukraine, addressing the refugee crisis and supporting the countries where refugees are spilling into the European Union so they can cope and provide humanitarian assistance.

But beyond that, when we talk about a fair and simple taxation supporting the recovery, we also have to acknowledge that we do need to do an awful lot more in terms of coordinating within the European Union, reducing the administrative burden so small and medium-sized businesses can trade across the entirety of the single market. And that is always, and consistently is, a significant challenge.

So we want to simplify the codes, but at the same time, I am challenged because I also have a difficulty with some of the tone and the content, not just necessarily of this report, but of the general content coming from the Commission, for example, around the issue of unanimity in taxation matters. And Commissioner Gentiloni, you have often raised this particular issue yourself. And I just highlight one instance that will create huge difficulties for Irish people in the short and medium term, that is the cost of home heating oil, a massive increase in home heating oil, and the Irish Government’s hands are tied because there is no flexibility around the issue of VAT in terms of home heating oil. So I bring that to your attention because I am concerned with this continual drift and encroachment of the independence of countries to set their own tax rates. In income tax specifically and other areas, I have a deep concern.

But I make a plea on the issue of VAT that there would be flexibility, not just to Ireland, but to many Member States that will find that families will be significantly challenged because of the cost increases in home heating oil and many other fuel products.


  Andżelika Anna Możdżanowska (ECR). – Panie Przewodniczący! Szanowni Państwo! Kryzys COVID-19, którego skutki będziemy odczuwać jeszcze długo, ale także tocząca się od 14 dni wojna w Ukrainie zapowiadają bardzo poważne trudności gospodarcze dla Europy.

Niedoskonałość obecnych systemów podatkowych, brak solidarności między państwami członkowskimi czy potrzeba nowej „architektury podatkowej” to główne z wyzwań nowej rzeczywistości, z jakimi musimy sobie pilnie poradzić.

Moim celem jest usprawnienie i zmodyfikowanie systemów podatkowych, by stały się sprawiedliwe, efektywne i przyjazne dla biznesu. Priorytetem jest przywrócenie równowagi fiskalnej i utrzymanie konkurencyjności międzynarodowej gospodarki. Sprawozdanie zawiera propozycje usprawniające funkcjonowanie europejskiego systemu podatkowego poprzez poprawę przepływu informacji czy uproszczenie obsługi podatnika.

Sprawiedliwe rozstrzyganie sporów podatkowych, rozszerzanie automatycznej wymiany informacji czy e-fakturowanie, rozszerzenie zakresu platformy VAT - One Stop Shop i ujednolicenia deklaracji podatku dochodowego CIT pomogą zarówno przedsiębiorcom, jak i organom podatkowym.

Kluczowe w tym zakresie są: solidarna współpraca organów podatkowych państw członkowskich oraz zaniechanie dziś bardzo szkodliwych praktyk podatkowych polegających na stosowaniu niejasnych kryteriów ulg i zwolnień wobec międzynarodowych korporacji. W istocie jest to okradanie jednych państw członkowskich przez drugie, na co nigdy nie możemy się zgodzić.

Jestem zdecydowaną zwolenniczką suwerenności państw członkowskich i sprzeciwiam się odchodzeniu od zasady jednogłośności w sprawach podatkowych. Stawiam tu na współpracę i wymianę informacji, a nie na odgórną harmonizację, tworzenie nowych przepisów i mnożenie regulacji. Każde zmiany istniejących reguł powinny być poprzedzone dokładną analizą skutków, jakie one przyniosą.

Ujednolicenie kryteriów rezydencji podatkowej jako działanie ingerujące w suwerenność państw członkowskich i wywieranie presji na Radę, by powróciła do projektów, które nie znalazły poparcia, uważam za szkodliwe i niepotrzebne.

Dlatego chcę jeszcze raz powtórzyć i przypomnieć, że to głos krajów europejskich powinien być dla Parlamentu Europejskiego najważniejszy. Nie jesteśmy od tego, żeby „wiedzieć lepiej”, jak uszczęśliwić europejskich obywateli. Pamiętajmy, że jesteśmy tutaj, aby służyć ludziom, którzy nas wybrali.


  Aurore Lalucq (S&D). – Monsieur le Président, Monsieur le Commissaire, chers collègues, ce rapport part d’un constat implacable: l’incidence fiscale, je cite, s’est déplacée de la fortune vers le revenu, du capital vers le revenu du travail et la consommation, des entreprises multinationales vers les PME, du secteur financier vers l’économie réelle, avec un déplacement de la charge fiscale des plus mobiles vers les contribuables les moins mobiles. Il liste des propositions pour inverser cette situation et je tiens à féliciter le rapporteur pour cela, ainsi que pour l’ambiance de travail, qui semble avoir été très bonne et très constructive lors des différentes négociations.

TVA, BEFIT, réflexion sur la question des PME... Tout cela va dans le bon sens, mais je pense qu’aujourd’hui, le contexte a changé. L’Europe a changé en moins d’une semaine. On parle désormais d’Europe de la défense, de la nécessité de sortir d’urgence des énergies fossiles, d’inflation, de crise économique, de crises sociales.

Je crois que si nous voulons pouvoir aider l’économie sans alourdir, justement, la question de la dette, il va falloir briser encore une fois un certain nombre de tabous, notamment le tabou fiscal dont nous débattons ici. Avoir une liste sérieuse, robuste, des paradis fiscaux, avoir peut-être de nouvelles formes d’impôts de solidarité. Et puis briser un ultime tabou, qui nous empêche d’avancer d’un point de vue fiscal: la question de l’unanimité.


  Martin Hlaváček (Renew). – Pane předsedající, pane komisaři, pane zpravodaji, kvalitní daňový systém je základem fungující a důvěryhodné ekonomiky. Jednoduchost, efektivita a spravedlnost jsou klíčové prvky. To je zásadní v zotavování po COVID-19, ale i v dnešní době bezpečnostní krize. Neměli bychom proto s některými otázkami otálet. Systém DPH musí být přizpůsoben 21. století. V souvislosti se současnou krizí by členské státy také měly mít maximální rozsah daňových opatření a flexibilitu, která jim umožní efektivně pomáhat.

Komise by měla předložit návrh směrnice o výměně informací o kryptoaktivech (DAC 8). Komise by měla také co nejrychleji předložit zjednodušující a modernizující pravidla, tzv. balíček DPH pro digitální věk. Jakákoliv práce na režimu DPH musí mít za cíl zlepšení právního rámce, a nikoliv vytvářet nové daňové komplikace. Měli bychom řešit i téma jednotné daňové registrace. Členské státy by měly mít jistotu, že příslušná pravidla pro výběr daní budou fungovat. Proto je férové, aby jejich úprava byla kompromisem všech. Na to by se nemělo zapomínat. Dobré řešení je takové, které podporují všichni. Volání po odklonu od jednomyslnosti je pouze alibistickou rezignací na hledání nejlepšího řešení.


  Marc Angel (S&D). – Mr President, secure tax revenues and fair and simple taxation are crucial underpinnings of a strong recovery. They contribute to achieving our far-reaching ambitions, including social justice. All Member States must continue to fight against tax evasion, tax avoidance and tax fraud because that undermines tax revenue needed to build a better future for our citizens and hinder fair competition and functioning social systems.

We should also ensure that our tax systems do not disproportionately tax labour, and therefore we need a fair balance between taxation of labour and capital, and we must ensure that multinational companies are properly taxed.

I fully support the efforts to update international tax rules, notably through the two-pillar solution of the OECD/G20 agreement. Better cooperation between national tax authorities and increased transparency will also be necessary.

The excellent report we debate today proposes pertinent recommendations to the Commission on fair and simple taxation. I am concerned, however, that future good initiatives risk getting stuck in the Council. We should therefore consider rethinking the requirement for unanimity on tax matters in the Council, as the citizens who are participating in the Conference on the Future for Europe recommend us in their written texts.


  Paolo Gentiloni, Member of the Commission. – Mr President, I think we all know that the challenge to have a simpler and fairer taxation system is a long-lasting one. Simplicity is needed to deal with the differences between Member States, and fairness is always a challenge because we are progressive. We have reached a global agreement, but at the same time tax fraud is also progressing and finding a new way. So we have, I think, a common cause here. I consider the report that you are discussing to be a very good step forward, with a lot of good elements for our reflection.

I am also convinced that the situation we are in with this new crisis of the war on our borders is bringing a couple of things that we have to take into account. First, we will need a lot of public spending in the coming years for several issues. Second, the protection of our single market against distortion is also the protection of our strength and of the model that we want to support against this kind of aggression. So I think that the importance of this work for a simpler and fairer taxation system is also a way to understand the situation we are in and to respond to this crisis.


  Der Präsident. – Die Aussprache ist geschlossen.

Die Abstimmung findet am Donnerstag, 10. März 2022, statt.

Schriftliche Erklärungen (Artikel 171)


  Enikő Győri (NI), írásban. – Azt gondolom, hogy a jelenlegi gazdasági helyzetben az eddigieknél is fontosabb az adócsalás és adóelkerülés elleni fellépés. Adót mindenkinek kell fizetnie a valós gazdasági tevékenysége után. A gazdaság helyreállításához és a fenntartható növekedéshez pedig közös érdekünk, hogy stabilak legyenek az állami bevételek. Fontos az is, hogy csökkentsük a kis- és középvállalkozások adminisztrációs terheit, könnyítsük az egységes piacon való működésüket. Emiatt egyetértek a jelentés azon részeivel, amelyek az erre irányuló kezdeményezéseket vagy az adóügyi információcsere javítását célozzák. Annál is inkább, mert az elmúlt években e téren tett előrelépések nagy mértékben hozzájárultak az adóelkerülés elleni küzdelemhez mind az Unió szintjén, mind pedig a tagállamokban.

Büszkén mondhatom azt is, hogy Magyarországon az áfa adórés mára 9%-ra csökkent. Ezt pedig három fontos kormányzati fellépés segítette: az online pénztárgépek, az elektronikus közútiáruforgalom-ellenőrző rendszer és az online számlázási rendszer bevezetése. Elutasítom azonban a jelentésnek az uniós szerződéseket támadó részeit. Újra emlékeztetném baloldali képviselőtársaimat, hogy az adópolitikai döntések tagállami hatáskörbe tartoznak. Ismét felhívnám a figyelmet, hogy az adóharmonizáció az egész Unió versenyképességének csökkenését eredményezné. Kérem tisztelt képviselőtársaimat, hogy tartsák tiszteletben a szerződéseket és csak olyan szabályokat, jelentéseket alkossunk ebben a Házban, amelyek ezekben a nehéz időkben is az európai ipar versenyképességét segítik, nem pedig az ellen hatnak.

Ultima actualizare: 19 mai 2022Aviz juridic - Politica de confidențialitate