Debt Equity Bias Reduction Allowance (DEBRA) – Tax revenue losses per Member State

3.3.2023

Priority question for written answer  P-000725/2023
to the Commission
Rule 138
Claude Gruffat (Verts/ALE)

The Debt Equity Bias Reduction Allowance (DEBRA) impact assessment states that ‘expressed in 2021 values, CIT revenues would thus be reduced by EUR 167.6 billion while overall tax revenues would be reduced by EUR 18.8 billion’.

• 1.Does the Commission have a calculation per EU country of the losses in CIT revenues and overall tax revenues, and if so can it be provided, even if it is only an approximation?
• 2.Does the Commission think that the DEBRA proposal is still appropriate in the current context of rising interest rates and constrained national budgets?

Submitted: 3.3.2023