Sant jappella għal introduzzjoni gradwali tar-regoli tal-prezzijiet tat-trasferiment

Fl-intervent tiegħu waqt riżoluzzjoni tal-Parlament Ewropew dwar il-proposta għal direttiva tal-Kunsill dwar il-prezzijiet tat-trasferiment, Transfer Pricing, l-eks Prim Ministru Alfred Sant sostna li titjib fil-metodoloġija li biha jiġi vvalutat it-trasferiment tal-prezzijiet huwa vitali. Huwa faħħar l-impenn tal-Kummissjoni Ewropea biex jintlaħqu l-għanijiet tad-Direttiva dwar il-Prezzijiet ta’ Trasferiment u t-tqarrib mal-pożizzjoni tal-Bord Ewropew għall-Protezzjoni tad-Data. Alfred Sant innota li l-proposta tar-rapporteur biex jissimplifika aktar id-Direttiva iġġibha qrib il-Linji Gwida dwar il-Prezzijiet tat-Trasferiment tal-Organizzazzjoni għall-Kooperazzjoni u l-Iżvilupp Ekonomiku, l-OECD. Dan jiżgura ċarezza akbar għal dawk li jħallsu t-taxxa u għall-Istati Membri.

Il-prezzijiet tat-trasferiment huwa dawk it-termini u l-kundizzjonijiet dwar it-tranżazzjonijiet li jsiru fi ħdan kumpanija multinazzjonali. Jinkludu l-prezzijiet issettjati bejn intrapriżi assoċjati f’kumpanija multinazzjonali u stabbiliti f’pajjiżi differenti għat-tranżazzjonijiet li jgħaddu bejniethom. Ir-Rapport ifittex li jistandardizza r-regoli tal-prezzijiet tat-trasferiment madwar l-UE, u jindirizza d-diskrepanzi fl-applikazzjoni tal-metodi ta’ kif jiġu ssettjati l-prezzijiet tat-trasferiment.

Il-MPE Laburista Alfred Sant qabel mat-twaqqif ta’ forum dwar il-Prezzijiet tat-Trasferimenti tal-UE, il-limitazzjoni fil-metodi ta’ kalkolu tal-prezzijiet tat-trasferiment, is-sinjalar ta’ metodi alternattivi, u t-tnaqqis tar-referenzi diretti għal-linji gwida tal-Organizzazzjoni għall-Kooperazzjoni u l-Iżvilupp Ekonomiku. Madanakollu, huwa esprima riżervi dwar l-obbligu biex jiġu implimentati regoli tal-prezzijiet tat-trasferiment għall-kontribwenti tat-taxxa kollha, inkluż in-negozji żgħar u medji, sa l-1 ta’ Jannar, 2026.

Alfred Sant enfasizza li l-UE jeħtieġ li tkun aktar sensittiva għal approċċi nazzjonali li jfittxu li jagħtu żmien biex jiġu żviluppati u msaħħa l-ħiliet meħtieġa permezz ta’ introduzzjoni gradwali tar-regoli l-ġodda. “Se jkun meħtieġ aktar żmien biex tiġi implimentata d-Direttiva, speċjalment meta wieħed iqis l-ambitu wiesa’ tagħha. Barra minn hekk, l-użu ta’ atti delegati biex jiġu implimentati bidliet taħt dan l-isem mhuwiex aċċettabbli”. Huwa ssuġġerixxa li l-bidliet għandhom jiġu introdotti abażi ta’ votazzjoni fejn jintlaħaq qbil bejn il-partijiet kollha involuti.

Ir-Rapport ġie approvat b’438 vot favur, 99 vot kontra u 63 astensjoni. Alfred Sant ivvota favur.

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Sant calls for a gradual introduction of transfer pricing rules

In his intervention during a European Parliament resolution on the proposal for a Council directive on transfer pricing, former Prime Minister Alfred Sant claimed that improvements in the methodology by which transfer pricing is assessed are imperative. He commended the European Commission’s commitment to the Transfer Pricing Directive’s objectives and the alignment with the position of the European Data Protection Board. Alfred Sant noted that the rapporteur’s proposal to simplify further the Directive aligns it closely with the OECD Transfer Pricing Guidelines. This ensures greater clarity for taxpayers and Member States.

Transfer pricing refers to the terms and conditions surrounding transactions within a multi-national company. It concerns the prices charged between associated enterprises established in different countries for their inter-company transactions. The Report seeks to standardize transfer pricing rules across the EU, addressing discrepancies in the application of transfer pricing methods.

Labour MEP Alfred Sant agreed with the establishment of an EU Transfer Pricing forum, the limitation of transfer pricing calculation methods, the signalling of alternative methods, and the softening of direct references to OECD guidelines. However, he expressed reservations with the requirement to implement transfer pricing rules for all taxpayers, including SMEs, by January 1, 2026.

Alfred Sant emphasized that the EU needs to be more sensitive to national approaches which seek to allow time for capacity building by a gradual introduction of the new rules. “More time will be needed to implement the Directive, especially considering its broad scope. Also, the use of delegated acts to implement changes under this heading is not acceptable”. He opined that changes should be introduced on the basis of unanimity voting.

The Report was approved with 438 votes in favour, 99 votes against and 63 abstentions. Alfred Sant voted in favour.