(AGENPARL) – STRASBURGO gio 30 giugno 2022

B9‑0343/2022

European Parliament resolution on national vetoes to undermine the global tax deal

(2022/2734(RSP))

The European Parliament,

– having regard to Article 4 of the Treaty on European Union (TEU) and Articles 114(2), 115 and 326 of the Treaty on the Functioning of the European Union (TFEU),

– having regard to the Organisation for Economic Co-operation and development (OECD)/G20 Inclusive Framework on BEPS ‘Statement on a Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy’, which has been joined and agreed to by 137 out of 141 members as of 4 November 2021,

– having regard to its position of 19 May 2022 on the proposal for a Council directive on ensuring a global minimum level of taxation for multinational groups in the Union[1],

– having regard to the Commission proposal for a Council directive on ensuring a global minimum level of taxation for multinational groups in the Union (COM(2021)0823), which is supported by 137 jurisdictions, including all EU Member States,

– having regard to the Hungarian Parliament resolution of 21 June 2022 rejecting the proposed Council directive,

– having regard to its resolution of 19 May 2022 entitled ‘The social and economic consequences for the EU of the Russian war in Ukraine – reinforcing the EU’s capacity to act’[2],

– having regard to the outcome of the meeting of the Economic and Financial Affairs Council of 17 June 2022,

– having regard to Rule 132(2) of its Rules of Procedure,

A. whereas it is paramount to protect the tax base and fight tax avoidance and evasion, as well as to support the economic and social recovery of the Union and face ongoing challenges;

B. whereas tax avoidance, tax fraud and tax evasion undermine government revenues, as well as the sustainability of public finances, trust in tax systems and tax fairness;

C. whereas fighting tax fraud and tax evasion should not diminish the fruitful benefits of tax competition among Member States;

D. whereas on 8 October 2021, 136 out of 140 members of the OECD/G20 Inclusive Framework on BEPS agreed on a reform of the international tax system under a two-pillar solution to address the challenges stemming from the digitalisation of the economy and introduced an agreement on a global minimum corporate tax rate of 15 % for multinational enterprises with a combined group turnover of at least EUR 750 million;

E. whereas taxation is under the sole jurisdiction of the Member States and is subject to the unanimity requirement within the Council; whereas Parliament fully respects the principle of national tax sovereignty;

F. whereas the adoption of an EU directive to uphold and implement Pillar Two of this international agreement (Pillar Two Directive) has failed three times at the Economic and Financial Affairs configuration of the Council, due to the failure to reach unanimity;

G. whereas Hungary has invoked its national veto to prevent the adoption of the Pillar Two Directive;

1. Welcomes the agreement reached at the OECD/G20 Inclusive Framework in October 2021; welcomes the fact that 137 jurisdictions signed the political statement on the two-pillar solution to address the tax challenges arising from the digitalisation of the economy, which would introduce a global minimum corporate tax rate set at 15 % for multinational enterprises with a combined group turnover of at least EUR 750 million;

2. Stresses that a quick and extensive worldwide implementation of the agreement will be decisive in the success of the process;

3. Welcomes the Commission’s proposal of 22 December 2021 for a Council directive to implement Pillar Two of the Inclusive Framework[3]; takes note that it is based on Article 115 TFEU;

4. Acknowledges that several Member States raised objections during the Council negotiations; welcomes the Commission’s decision proposing a precise implementation of the OECD agreement; warns against imposing additional obligations that go beyond what has been agreed upon internationally at OECD level, as gold-plating at the EU level risks weakening the competitiveness of EU countries and having a negative impact on employment and consumer welfare;

5. Notes that the Commission has relied on the general OECD assessment and has not presented its own impact assessment; calls, therefore, on the Commission to conduct a comprehensive impact assessment that must be carried out before this directive enters into force; considers that this impact assessment needs to take into account a scenario in which the USA and other major trading partners either do not implement OECD Model Rules or implement them with a significant delay;

6. Notes the non-satisfactory outcome of the Economic and Financial Affairs Council meeting of 17 June in not finding unanimous support for the Pillar Two Directive; takes note of the change in position of one Member State in support of the Pillar Two Directive;

7. Is of the opinion that establishing a broad tax base and reducing the space for tax evasion, tax fraud and aggressive tax planning is a policy direction that forms a part of a proper reaction to current economic and fiscal challenges; draws attention, at the same time, to the need to keep tax competition between Member States fair and transparent, and therefore conducive to growth and employment;

8. Recognises the sensitivity of Member States’ competence over taxation; stresses that the unanimous decision-making mechanism is part of EU treaties, which gives the Member States significant power to reject some proposals; reminds the Member States, in this context, that this significant power must be counterbalanced by a very high level of responsibility in line with the principle of sincere cooperation, in a way that supports the Union and its objectives, to ensure fair competition and avoid negative impacts on the overall alignment of EU taxation principles;

9. Recalls that enhanced cooperation can only be used as the last resort and must fulfil the pre-conditions establishing ‘the objectives of such cooperation cannot be attained within a reasonable period by the Union as a whole’, as required by Article 20 TEU, and ‘such cooperation shall not undermine the internal market or economic, social and territorial cohesion. It shall not constitute a barrier to or discrimination in trade between Member States, nor shall it distort competition between them’ as required by Article 326 TFEU;

10. Underlines that it is in the best interest of the EU to promote transparent and fair conditions for competition in the global market;4

11. Highlights that within the EU’s social market economy, moderate tax levels, as well as simple and clear tax laws, help create jobs, improve competitiveness and contribute to combating tax evasion and tax avoidance;

12. Reiterates its call on the Commission and the Member States to ensure more consistent tax rules and their implementation, to protect the functioning of the single market and to ensure the principle of taxing where profit is generated;

13. Instructs its President to forward this resolution to the Council, the Commission and the governments and parliaments of the Member States.

Fonte/Source: https://www.europarl.europa.eu/doceo/document/B-9-2022-0341_EN.html