Għandu jinżamm il-prinċipju ta’ kompetizzjoni ġusta fit-taxxa bejn l-istati – Alfred Sant

Waqt dibattitu fil-plenarja tal-Parlament Ewropew dwar id-Direttiva tar-Rappurtar Pajjiż b’Pajjiż (CbCR) il-Kap tad-Delegazzjoni Maltija tal-Partit Laburista tal-S&D Alfred Sant saħaq li “għandhom jinżammu l-parametri attwali dwar il-kompetenzi tat-taxxa fi ħdan l-UE, b’kwistjonijiet ta’ taxxa jibqgħu suġġetti għall-kompetenza nazzjonali u mhux tal-UE.” L-eks Prim Ministru għamel referenza għal tliet suġġetti ċentrali mqajma mill-adozzjoni tad-Direttiva CbCR. Dawn huma l-ġlieda kontra l-evażjoni u l-evitar tat-taxxa, il-kompetizzjoni ġusta tat-taxxa u l-parametri ta’ Governanza dwar il-kompetenzi tat-taxxa.

Il-Membri Parlamentari Ewropej qablu li japprovaw leġiżlazzjoni ġdida li permezz tagħha l-intrapriżi multinazzjonali (MNEs) ikunu meħtieġa jħabbru pubblikament it-taxxi li jħallsu f’kull Stat Membru Ewropew. L-għan ewlieni ta’ din il-leġiżlazzjoni huwa li tneħħi l-evitar tat-taxxa.

Filwaqt li rrikonoxxa li t-trasparenza hija vitali biex tiġi indirizzata l-ġlieda kontra l-evażjoni u l-evitar tat-taxxa, u biex ikun possibbli l-iskrutinju pubbliku fuq kwistjonijiet tat-taxxa, b’mod partikolari fost l-awtoritajiet tat-taxxa, Sant esprima kawtela dwar sa liema punt l-informazzjoni għandha tkun tista’ tinkiseb u tkun aċċessibbli b’mod miftuħ. “Jqumu mistoqsijiet leġittimi dwar jekk ir-rilaxx ta’ informazzjoni bħal din ikunx ta’ detriment għall-impriżi Ewropej billi ddgħajjef il-kompetittività tagħhom,” huwa wissa.

L-MPE Laburista sostna li jrid jinżamm il-prinċipju ta’ kompetizzjoni ġusta fit-taxxa bejn l-istati u saħaq li d-Direttiva tas-CbCR m’għandhiex twassal għal armonizzazzjoni tat-taxxa li tkun ta’ benefiċċju biss għal Stati Membri akbar u li jonfqu aktar.

Irrimarka wkoll li fuq kwistjonijiet ta’ taxxa, li jibqgħu l-kompetenza tal-Istati Membri, għandha tinżamm l-unanimità sħiħa dwar it-teħid tad-deċiżjonijiet. L-inizjattiva CbCR qed tiġi adottata fuq bażi ta’ maġġoranza kwalifikata u ma ntlaħaqx qbil unanimu f’dan ir-rigward.

Dan “jagħmel il-leġittimità tagħha instabbli.”

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The principle of fair tax competition between states must be maintained – Alfred Sant

During a debate in the plenary of the European Parliament about the Country-by-Country Reporting (CbCR) Directive the Head of the Maltese S&D Labour Party Delegation Alfred Sant stressed that “the current parameters on tax competences within the EU should be maintained, with tax matters remaining subject to the national and not the EU competence.” The former Prime Minister touched upon three central topics raised by the adoption of the CbCR Directive, namely the fight against tax evasion and avoidance, fair tax competition and Governance parameters on tax competences.

MEPs agreed on approving a new legislation by which multinational enterprises (MNEs) would be required to publicly announce the taxes they pay in every European Member State. The prime purpose of such legislation is to wear away tax avoidance.

While acknowledging that transparency is imperative to tackle the fight against tax evasion and avoidance, and to enable public scrutiny over tax matters, particularly among tax authorities, Sant sounded a cautious note on the extent to which information should be openly obtainable and accessible. “Legitimate questions arise about whether the release of such information would be of detriment to European undertakings by undermining their competitiveness,” he warned.

The Labour MEP asserted that the principle of fair tax competition between states must be maintained and stressed that the CbCR Directive should not lead to tax harmonisation which will be only beneficial to larger, higher spending Member States. 

He also pointed out that on tax matters, which remain the competence of Member States, full unanimity on decision making should be retained. The CbCR initiative is being adopted on a qualified majority basis and a unanimous agreement was not reached in this regard. 

This “makes its legitimacy shaky.”