EN Official Journal of the European Union C 468/155

P7_TA(2013)0593

Call for a measurable and tangible commitment against tax evasion and tax avoidance in the EU

European Parliament resolution of 12 December 2013 on the call for a measurable and binding commitment against tax evasion and tax avoidance in the EU (2013/2963(RSP))

(2016/C 468/20)

The European Parliament,

— having regard to the Commission Communication of 6 December 2012 on an action plan to strengthen the fight against tax fraud and tax evasion (COM(2012)0722),

— having regard to the Commission Recommendation of 6 December 2012 on aggressive tax planning (1),

— having regard to the Commission Recommendation of 6 December 2012 regarding measures intended to encourage third countries to apply minimum standards of good governance in tax matters (2),

— having regard to the Commission Communication of 27 June 2012 on concrete ways to reinforce the fight against tax fraud and tax evasion including in relation to third countries (COM(2012)0351),

— having regard to its resolution of 21 May 2013 on ‘Fight against Tax Fraud, Tax Evasion and Tax Havens’ (3),

— having regard to its resolution of 19 April 2012 on the call for concrete ways to combat tax fraud and tax evasion (4),

— having regard to the Ecofin conclusions and report to the European Council of 22 June 2012 on tax issues,

— having regard to the Ecofin conclusions of 14 May 2013 on tax evasion and tax fraud,

— having regard to the G20 Leaders’ Declaration issued following the Saint Petersburg Summit of 5 and 6 September 2013,

— having regard to the communiqué issued following the meeting of G20 finance ministers and central bank governors held in Moscow on 15 and 16 February 2013,

— having regard to the 2013 Organisation for Economic Cooperation and Development report entitled ‘Addressing Base Erosion and Profit Shifting’,

— having regard to Rule 110(2) of its Rules of Procedure,

A. whereas an estimated EUR 1 trillion in potential tax revenue is lost to tax fraud, evasion and avoidance every year in the EU, without any tangible measures being taken in response;

B. whereas tax fraud and evasion constitute an illegal activity involving the evasion of tax liabilities, while tax avoidance is the legal utilisation of the tax regime to reduce or avoid tax liabilities, sometimes leading to aggressive tax planning, which consists in taking improper advantage of a tax system’s technicalities, or of mismatches between two or more tax systems, for the purpose of reducing tax liability;

C. whereas only harmonisation of the tax base between Member States would prevent tax avoidance;

D. whereas the potential revenue gains would place Member States in a better position to balance their budgets and increase the funds available to foster investment, growth and employment, which are crucial socioeconomic factors in a sustainable EU exit strategy from the crisis;

E. whereas the scale of tax evasion and avoidance undermines citizens’ trust and confidence in the fairness and legitimacy of public administrations and their tax systems;

F. whereas unilateral national measures have in many cases proven ineffective and insufficient, demonstrating the need for a coordinated and multi-pronged approach based on tangible strategies and goals set at national, EU and international level;

G. whereas fiscal consolidation calls for efforts on both the revenue and expenditure sides of public budgets; whereas a proper balance between tax bases and tax rates is essential in order to ensure fiscal stability and competitiveness at national and EU level;

1. Welcomes the fact that the Commission and the Council are prepared to tackle the issue of the tax gap in Europe by, among other things, focusing on intensifying the fight against tax fraud and evasion and aggressive tax planning;

2. Welcomes recent Commission proposals to expand automatic information exchange, fight VAT fraud and amend the Parent-Subsidiary Directive, which are designed to reduce tax avoidance in Europe by closing existing legal loopholes that some companies have been using to escape paying their fair share of fiscal contributions;

3. Recalls its urgent call for the Member States to commit to an ambitious but realistic target of at least halving the tax gap by 2020;

4. Insists that, in the current period of recovery from the crisis, tangible targets and a real commitment to fighting tax evasion and avoidance by eliminating the tax gap can generate a much-needed increase in tax revenue by recovering tax due;

5. Calls on the Commission to launch a study on possible indicators constituting a basis for reducing tax fraud, evasion and avoidance and, if appropriate, to establish a standardised set of indicators for measuring tax evasion and avoidance;

6. Calls on the Commission to introduce a set of tangible targets for reducing the tax gap at European and national level, with the headline target being the reduction of the tax gap by 2020;

7. Suggests that these targets be incorporated into the Europe 2020 strategy, if appropriate, and calls on the Commission to examine whether they could be given a clear role within the European Semester;

8. Calls on the Commission, in this connection, also to examine whether the national reform programmes and the stability and convergence programmes could be expanded by incorporating these targets and measures, so as to achieve the required reduction in the tax gap;

9. Stresses that there is an urgent need for better coordination, and that a common drive to reduce the tax gap would give substance to the Council’s pledges of commitment to fighting tax evasion and avoidance;

10. Calls on the Commission to report annually to Parliament and the Council on the progress made in the EU and globally in fighting tax fraud and evasion and aggressive tax planning, and to publicise on its website concrete examples of best practices in this field;

11. Instructs its President to forward this resolution to the Council, the Commission, the governments and parliaments of the Member States, and the Organisation for Economic Cooperation and Development.

(1) OJ L 338, 12.12.2012, p. 41.

(2) OJ L 338, 12.12.2012, p. 37.

(3) Texts adopted, P7_TA(2013)0205.

(4) OJ C 258 E, 7.9.2013, p. 53.