Am 19. und 20. Dezember treffen sich die europäischen Staat-und Regierungschefs zum Europäischen Rat. Ursprünglich war geplant nach mehrmaligem Verschieben und der überstandenen Bundestagswahl die Diskussion um die Zukunft der Eurozone in den Mittelpunkt zu stellen und dadurch Schwung in die Debatte zu bringen. Außerdem hatten die Staats- und Regierungschefs in ihrer Gipfelerklärung vom Mai dieses Jahres zugesagt, bis zum jetzigen Treffen ihren Fortschritt im den Kampf gegen Steuerhinterziehung, Steuervermeidung und aggressiver Steuerplanung zu präsentieren.Zum bevorstehenden Gipfel erklärt Sven Giegold, wirtschafts- und finanzpolitischer Sprecher der Grünen im Europaparlament:
"Dieses Treffen des Europäischen Rats ist ein Gipfel der gebrochenen Versprechen. Die fehlende Einigung der Finanzminister bei der Bankenunion verleitet die Staats- und Regierungschefs dazu, sich nicht mehr an ihre Ankündigung zu halten. Die geplante Diskussion über die Zukunft der Eurozone wurde weitesgehend von der Tagesordnung genommen.
Entgegen ihrer vollmundigen Ankündigungen im Mai, werfen die Staats- und Regierungschefs einen sehr engen Blick auf die Zukunft der Eurozone. Neben dem üblichen Lippenbekenntnis zu der Bedeutung der EU- 2020-Ziele haben sie nur das fragwürdige Konzept der Verpflichtungen von Mitgliedsstaaten zu Wirtschaftsreformen mit möglichen Unterstützungszahlungen ("Instrument zur Konvergenz und Wettbewerbsfähigkeit (CCI)") im Blick. Die von den vier damaligen Präsidenten Van Rompuy, Barroso, Draghi und Juncker eingebrachten Vorschläge zur Weiterentwicklung der Eurozone werden inhaltlich nur gestreift. Die von den Vier und der EU-Kommission betonte Stärkung der Demokratie sowie der sozialen Dimension in der Eurozone sind Staats- und Regierungschefs nur Randnotizen wert. Zum Kommissionsvorschlag einer gemeinsamen Vertretung der Eurozone nach außen schweigen die Staats- und Regierungschefs bisher komplett. Einen Vorschlag zur Ex- Ante-Koordinierung der Wirtschaftspolitik wird die EU-Kommission nicht einmal vorlegen.
Auch der angekündigte Fortschrittsbericht im Kampf gegen Steuerhinterziehung, Steuervermeidung und aggressiver Steuerplanung wird sehr kurz ausfallen. Die EU-Partner lassen sich trotz einer Großoffensive der USA gegen Steuerhinterziehung und -vermeidung weiter von Luxemburg und Österreich an der Nase herum führen. Mit fadenscheinigen Argumenten blockieren sie die Weiterentwicklung des automatischen Informationsaustausches in Europa. Aber auch die Niederlande und Irland stemmen sich gegen die längst überfälligen Revisionen von zentralen Richtlinien im Steuerbereich (Zinsrichtlinie, Zins- und Lizenzgebührenrichtlinie, Mutter-Tochter Richtlinie etc.). Ohne die Anpassungen des europäischen Rechts an die internationalen Entwicklungen fällt Europa im Kampf gegen Steuerhinterziehung und Steuervermeidung zurück. Dass die Bundesregierung sich inzwischen mehr von den undurchsichtigen Prozessen in der OECD verspricht, spricht Bände über ihr Engagement für Steuergerechtigkeit in Brüssel."
Die von uns eingereichten Fragen zur notwendigen Schritten in der Steuerpolitik an den litauischen Finanzminister finden Sie am Ende.
Sven Giegold MdEP
Fragen an den Finanzminister Litauens zur Steuerpolitik im Rahmen des Meinungsaustausches des ECON-Ausschusses mit dem Europarlament eingereicht von Sven Giegold am 13.12.2013
The May European Council agreed in its conclusions:
"The European Council agreed to accelerate work in the fight against tax fraud, tax evasion and aggressive tax planning. In particular, work will be taken forward as a matter of priority on promoting and broadening the scope of the automatic exchange of information at all levels. ... Recalling the conclusions adopted by the Council on 14 May 2013, the European Council calls for rapid progress on the following issues ... priority will be given to efforts to extend the automatic exchange of information at the EU and global levels. ... In the light of this and noting the consensus on the scope of the revised Directive on the taxation of savings income, the European Council called for its adoption before the end of the year ... Member States will also give priority to the concrete follow-up to the Action Plan on strengthening the fight against tax fraud and tax evasion .... in order to counter VAT fraud, the European Council expects the Council to adopt the Directives on the quick reaction mechanism and on the reverse charge mechanism by the end of June 2013 at the latest... work will be carried forward as regards the Commission's recommendations on aggressive tax planning and profit shifting. The Commission intends to present a proposal before the end of the year for the revision of the "parent/subsidiary" Directive, and is reviewing the anti-abuse provisions in relevant EU legislation. The European Council looks forward to the OECD's forthcoming report on base erosion and profit shifting ... it is important to continue work within the EU on the elimination of harmful tax measures. To that end, work should be carried out on the strengthening of the Code of Conduct on business taxation on the basis of its existing mandate; ... there is a need to deal with tax evasion and fraud and to fight money laundering, within the internal market and vis-à-vis non-cooperative third countries and jurisdictions, in a comprehensive manner. In both cases the identification of beneficial ownership, including as regards companies, trusts and foundations, is essential. The revision of the third anti-money laundering Directive should be adopted by the end of the year ... the proposal amending the Directives on disclosure of non-financial and diversity information by large companies and groups will be examined notably with a view to ensuring country-by-country reporting by large companies and group ... efforts are required to respond to the challenges of taxation in the digital economy, taking full account of ongoing work in the OECD. The Commission intends to assess these issues further, in advance of the October 2013 European Council discussion on the digital agenda ... The Council will report back on progress on all these issues by December 2013."
Therefore I would like to ask (please answer these questions separately and fully):
Which progress has been made concerning the commitment of the European Council of May 2013 to extend the automatic exchange of information at EU level?
Which progress has been made concerning the commitment of the European Council of May 2013 to extend the automatic exchange of information at global level?
Which progress has been made concerning the commitment of the European Council of May 2013 to adopt the revised directive on the taxation of savings income before the end of the year?
Which progress has been made concerning the commitment of the European Council of May 2013 to give priority to follow-up to the Action Plan on strengthening the fight against tax fraud and tax evasion?
Which progress has been made concerning the commitment of the European Council of May 2013 to counter VAT fraud by adopting the Directives on the quick reaction mechanism and on the reverse charge mechanism by the end of June 2013 at the latest?
Which progress has been made concerning the commitment of the European Council of May 2013 to carry work forward as regards to the Commission's recommendations on aggressive tax planning and profit shifting and to the Commission´s commitment to present a proposal before the end of the year for the revision of the "parent/subsidiary" directive, and to review the anti-abuse provisions in relevant EU legislation?
Which progress has been made concerning the commitment of the European Council of May 2013 to carry out work on the strengthening of the Code of Conduct on business taxation on the basis of its existing mandate?
Which progress has been made concerning the commitment of the European Council of May 2013 to identify beneficial ownership, including companies, trusts and foundations?
Which progress has been made concerning the commitment of the European Council of May 2013 to adopt the revision of the third anti-money laundering directive by the end of the year?
Which progress has been made concerning the commitment of the European Council of May 2013 to examine the directives on disclosure of non-financial and diversity information by large companies and groups notably with a view to ensuring country-by-country reporting by large companies and groups?
Which progress has been made concerning the commitment of the European Council of May 2013 to respond to the challenges of taxation in the digital economy, taking full account of on going work in the OECD?
Which progress has been made concerning the commitment of the European Council of May 2013 to a report back by the Council on progress on all these issues by December 2013?