Making it easier to obtain a certificate proving affiliation to a given tax residence
14.2.2020
Question for written answer E-000901/2020
to the Commission
Rule 138
Marek Belka (S&D)
The fight against unfair tax practices (tax evasion and avoidance) is one of the Commission’s main socio-economic priorities. However, it is clear that both at international level and, above all, in the European Union, the fight against double taxation (i.e. an activity being taxed in two places, or twice) is also a major challenge. However, it is worth noting that this is a complex matter, including for people working in the cultural sector. They are hampered by a complicated tax administration, which often requires archaic forms of certification, attestations and tedious and often costly procedures. One example is the requirement for the transfer of tax residence certificates by creators granting licences or copyrights to entities from another Member State. The lack of a unified system for issuing these certificates results in organisational chaos during the organisation of international projects and costs for creators, including double taxation. Often the cost of obtaining and delivering a certificate in the appropriate form exceeds the value of the transaction itself, which leads directly to a significant reduction in joint projects within the European Union. I would like to ask, therefore:
- 1.Is the Commission aware of the problem of obtaining a tax residence certificate?
- 2.Is it possible to establish a common database of taxpayers under the auspices of the EU in order to make it easier to obtain and transmit such certificates in electronic form and for them to be accepted throughout the EU?