Local view for "http://purl.org/linkedpolitics/eu/plenary/2005-12-12-Speech-1-139"
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"en.20051212.18.1-139"2
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"Mr President, ladies and gentlemen, a very important and positive discussion on this report took place in committee, and for this I should like first of all to thank all my colleagues.
The subject we are presenting therefore has clear boundaries, but it is nonetheless an important subject that I hope can involve a large majority of Parliament. For this reason, and even though I can also see a number of my own opinions in certain of the additional amendments tabled, I believe that it is crucial, both in this debate and in the vote in Parliament, to maintain the profile of the report – a balance achieved in committee – which I believe is invaluable to the success of this initiative.
The reasons for suggesting the introduction of a common consolidated corporate tax base for businesses operating in various EU countries concern the removal of the obstacles hindering the completion of the internal market, and are inspired by the Lisbon Strategy.
There are two reasons in particular. The first relates to the need to simplify and reduce the management and administrative costs for businesses, which are today faced with 25 different tax bases. As a consequence of this measure, they will instead be able to pay their tax burden more easily, and will also receive encouragement to invest and to work in a European, and not exclusively national, dimension.
The second reason relates to transparency, because harmonisation of the tax bases will make any kind of opportunistic behaviour more difficult, insofar as a common tax base – while in no way interfering in the tax rates set by the various Member States – will at last make the various tax rates fully understandable and comparable.
These two reasons, which are fully acknowledged by experts and company representatives whose opinions we sought while drafting the report, have convinced a very large number of the committee’s members.
This is, however, a very difficult undertaking from both a political and a technical point of view. The political difficulties are due to the fact that a certain number of countries – albeit a smaller number than a few years ago – express difficulties with, and opposition to, tackling taxation matters, even though, in this instance, it is not a matter of tax rates. The main technical difficulties lie in identifying a common base of indicators with the aim of progressing to a common tax base.
The Commission has already been working along these lines for some time and has set up the technical groups. With this report, we want to show our appreciation for the work done by the Commission, by giving it encouragement, by spurring it on and by providing a number of suggestions. The purpose and commitment of the committee’s members has been to encourage Parliament to voice its opinion loud and clear, something that I hope is possible, even though this will obviously entail some sacrifices and self-control from the political groups.
Fiscal matters are very problematic. It is no secret that the positions of the various groups and the various Member States are very far apart. That is why in committee we drew up some possible compromise ideas that might focus attention on the core aspect of the issue, that is to say the common consolidated corporate tax base, without entering into the broader area of tax competition or convergence, which remains open and which has not been addressed here. This approach has enabled us to draft a practical report and to provide a number of useful and specific suggestions.
The report calls for a regulation to be drafted and points out the subject-matter that should be included. It also provides for the possible use of enhanced cooperation in the event of a unanimous agreement not being reached, and suggests a gradual approach to the introduction of the – initially optional – common tax base, with a medium-term assessment to consider the practicality of making it compulsory at a later date."@en1
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