Local view for "http://purl.org/linkedpolitics/eu/plenary/2008-01-15-Speech-2-428"
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"en.20080115.30.2-428"2
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".
Unfortunately the amendments tabled by our Group were rejected, in particular certain positions contrary to those that were finally approved.
This included the opinion on the judgment of the Court of Justice of the European Communities in the Marks & Spencer case, which constitutes excessive interference in the right of Member States not to have their tax systems weakened. In cross-border situations fiscal competence must be fairly distributed between the Member States concerned, avoiding the double offsetting of losses and risks of tax evasion.
There is also considered to be a risk that, by allowing cross-border losses to be offset, companies tend to ensure that their profits are taxed in low-tax rather than high-tax countries. The possibility of offsetting cross-border losses can thus only be justified when parts of the same enterprise are genuinely interlinked, or, in other words, when those parts are economically and organisationally integrated.
Above all, the conditions for appropriate and equal tax treatment which avoids tax evasion and which also ensures that public services function and that income is apportioned and distributed more fairly must be safeguarded."@en1
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