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#Porez: Borba protiv izbjegavanja poreza – smanjivanje poreznog jaza s trećim zemljama s niskim porezima, kažu zastupnici Europskog parlamenta

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Novac PDV utaju porezaThe European Commission’s proposal for an EU anti-tax avoidance directive was welcomed by Parliament’s Economic and Monetary Affairs Committee in a resolution voted on Tuesday (24 May). MEPs nonetheless advocated stricter limits on deductions for interest payments and an effective corporate tax rate of 15%.

The committee approved its text by 20 votes to 15, with 21 abstentions. This outcome was closer than expected because at the last minute – during the voting – the EPP group decided to vote blank due to the large number of amendments by centre-left groups backed by small majorities. “We need to study these well and we might support the text after all in the vote in plenary in June”, said EPP shadow rapporteur Luděk Niedermayer (CZ), explaining his group’s sudden hesitation.

Odražava se direktiva o izbjegavanju poreza the OECD’s action plan ograničiti eroziju porezne osnovice i preusmjeravanje dobiti (BEPS) i slijedi preporuke Parlamenta u studenom (POREZ 1 izvještaj) i prosinca (pravne preporuke Dodds i Niedermayer) prošle godine. Gradi se na principu da porez treba plaćati tamo gdje se ostvaruje dobit i uključuje pravno obvezujuće mjere za blokiranje metoda koje tvrtke najčešće koriste kako bi izbjegle plaćanje poreza. Također se predlažu zajedničke definicije pojmova poput „stalna poslovna jedinica“, „porezna oaza“, „minimalna ekonomska supstancija“, „transferne cijene“ i drugi pojmovi do sada otvoreni za tumačenje.

Rapporteur for Parliament’s opinion Hugues Bayet (S&D, BE) said: “It is inconceivable to incessantly ask for ever more efforts from workers, pensioners, and SMEs while at the same time the wealthy and multinationals evade making their fair contributions to tax.”

“We therefore urge EU member states to be ambitious in the fight against tax evasion by large multinationals. EU citizens are disgusted by the LuxLeaks and Panama Papers revelations and scandals. Today, the fight against tax evasion has become urgent and a priority. This is a major challenge, not only to regain the confidence of our citizens but also for the future of the European project.”

Pooštrena ograničenja odbitka za plaćanje kamata

Jedno od područja u kojima odbor želi ići dalje od Komisije jest ograničavanje odbitka za isplate kamata. Komisija predlaže da se tvrtkama ne smije dopustiti odbitak više od 30% njihove zarade, dok europarlamentarci kažu da bi to trebalo ograničiti na 20% ili 2 milijuna eura, ovisno o tome što je veće. Europarlamentarci također žele ograničiti razdoblje tijekom kojeg se ti odbici mogu izvršiti na pet godina, dok Komisija nije predložila ograničenje.

Oglas

Pravilo prebacivanja

MEPs are also more ambitious than the Commission with regard to the “switch-over rule”. Today, if earnings are taxed in one country outside the EU and then transferred to an EU member state this so called “foreign income” is often exempt from taxation, so as to avoid double taxation. The Commission proposes that this exemption should be denied if the foreign income was taxed at a rate lower than 40% of the national rate. MEPs favour setting a minimum rate of 15%, i.e. if foreign income was taxed at a lower rate outside the EU, then the exemption would have to be refused and the difference would need to be paid.

Što je sljedeće?

Ministri EU-a morat će jednoglasno odlučiti o prijedlogu Komisije, o kojem će održati političku raspravu na Vijeću ministara financija 25. svibnja (ECOFIN).

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