Local view for "http://purl.org/linkedpolitics/eu/plenary/2012-04-18-Speech-3-478-000"
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"en.20120418.24.3-478-000"2
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"Mr President, I would like to thank my colleague, Marianne Thyssen, for her work on this report, although I have concerns about the report itself.
While my country, Ireland, has constructively engaged in the CCCTB process to ensure that all the arguments are looked at closely, I would like to stress two issues of EU law. One: the Treaty requires unanimity in matters of taxation policy, and two: the principle of subsidiarity allows Member States to keep taxation within national legislation. My main concern is that this is transgressing national competence.
While the report does not specifically call for the harmonisation of tax rates (albeit Amendment 10 comes close), the introduction of common rules across all Member States for the calculation of the tax base of companies is nonetheless, in my view, a matter for the Member States.
About ten of the amendments go too far. Furthermore, we are block-voting, so few choices are available. I also want to point out that I do not believe that it is necessary for us to seek another report on the merits of taxation as a form of competition. I believe former Commissioner Monti has dealt with that very well.
Lastly, Rule 38a(1) of Parliament’s Rules of Procedure on the examination of respect for the principle of subsidiarity states that ‘during the examination of a proposal for a legislative act, Parliament shall pay particular attention to respect for the principles of subsidiarity and proportionality’. I do not believe we have done so on this occasion. These are my reservations."@en1
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