Noch an diesem Montag hatten Christdemokraten (EVP), Sozialdemokraten und Liberale die Verlängerung des bestehenden Sonderausschusses TAXE unterstützt. Wie sich nun zeigt, haben Sozialdemokraten unter Teilnahme von Christdemokraten und Liberalen aber bereits am Dienstag angefangen, einen neuen Sonderausschuss und das Ende des bisherigen Mandats vorzubereiten. Der neue Ausschuss soll auf Basis eines massiv geschwächten Mandats stehen (1). Dazu erklärt Sven Giegold, Koordinator der Grünen/EFA-Fraktion im Sonderausschuss TAXE:
„Die Fraktionsführungen von Sozialdemokraten unter Einbeziehung von Christdemokraten und Liberalen betreiben gemeinsam das Ende der Aufklärung des LuxLeaks-Skandals. In einem neuen Mandatsentwurf soll die Aufklärung des Skandals nicht mehr ernsthaft verfolgt werden. Alle präzisen Aufklärungsaufträge wurden aus dem Mandat gelöscht. Statt um „Untersuchung und Analyse“ des Steuerdumping-Skandals geht es nur noch um „Informationsarbeit“. Das ist ein Schlag ins Gesicht der europäischen Steuerzahler. Es soll im Dunkeln bleiben, wer für das milliardenschwere Steuerdumping zugunsten von Google, Amazon, Facebook und vielen anderen Konzernen politisch verantwortlich ist. Offensichtlich sollen Jean-Claude Juncker, Jeroen Dijsselbloem und anderen Verantwortlichen weitere Aufklärungsarbeiten erspart werden.
Hinter diesem Schachzug steht offenbar der Präsident des Europäischen Parlaments, Martin Schulz, persönlich. Der ihm unterstehende Rechtsdienst wurde zu einem Hinterzimmertreffen am Dienstagabend geschickt, zu dem nur EVP, S&D und ALDE eingeladen waren. Grüne und Linke, die die Einrichtung des Sonderausschusses durchgesetzt hatten, wurden ausgeschlossen. Das ist ein ungeheuerlicher Vertrauensbruch durch den Parlamentspräsidenten und die Fraktionsführungen von EVP, S&D und ALDE. Es ist unerträglich, dass ausgerechnet die sozialdemokratische Fraktionsführung die Blockade der Aufklärung des Steuerskandals betreibt.
Ein neues Mandat oder ein neuer Ausschuss sind weder notwendig noch sinnvoll. Der Bericht kann so abgestimmt werden, wie er vorliegt. Auch ist das Mandat des bestehenden Ausschusses breit genug, um die Arbeit an den bisherigen Empfehlungen zu begleiten.“
Philippe Lamberts und Sven Giegold werden zu den neuen Entwicklungen heute Nachmittag um 16 Uhr in einer Pressekonferenz im Presseraum des Europäischen Parlaments Stellung nehmen.
Sie können dem Livestream hier folgen:
http://www.europarl.europa.eu/ep-live/en/other-events/video?event=20151125-1600-SPECIAL-UNKN
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Hier sowohl die Einladung der sozialdemokratischen Fraktionsführung zu dem Treffen am Dienstagabend als auch das neu entworfene Mandat, wie es die drei Fraktionen diskutiert haben:
Sent: 24 November 2015 16:55
Subject: Short meeting today at 7 pm on TAXE special committee
Dear Members and Colleagues,
On behalf of my President and in agreement with EPP and Alde Presidents, I would like to invite you to a short meeting today at 7 pm today in Room LOW 04105 in order to fix the next steps for the TAXE special committee.
(XXX, name of staff), Head of Unit of the presidency will give an explanation on the legal aspects.
It would be appreciated if you could ensure your presence and confirm by e-mail.
Many thanks and best wishes,
(signature of socialist secretariat)
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Proposal for mandate
Draft mandate
The European Parliament,
- Decides to set up a special committee (ex. article 197 of its rule of procedure) on harmful corporate tax regimes and practices at European and international level:
- to extend and complete the information work carried out by the special TAXE committee, in particular to keep requesting relevant document for its work, including the minutes of the Code of Conduct Group, to make the necessary contacts and hold hearings with the EU institutions and national, European and international institutions and fora, the national parliaments and governments of the Member States and third countries, as well as representatives of the scientific community, business and civil society, including the social partners; in close cooperation with the standing committees;
- to follow up the implementation of the TAXE report recommendations by the Member States and all competent European and international institutions including the OECD and G20;
- Decides that the term of the office of the special committee shall be 6 months, beginning on 1 December 2015.
- The structure of the Special Committee on tax rulings and other measures similar in nature or effect (TAXE) should be kept in the new special committee.
- Decides that the special committee shall have 45 members (as the TAXE committee currently has)
- Considers it appropriate that the special committee present a report drafted by two co-rapporteurs.
MANDAT des bestehenden TAXE-Ausschusses
Der zentrale Abschnitt, Hervorhebung durch Grüne/EFA:
1. Decides to set up a special committee on tax rulings and other measures similar in nature or effect to examine practice in the application of EU state aid and taxation law in relation to tax rulings and other measures similar in nature or effect issued by Member States, if such practice appears to be the act of a Member State or the Commission;
2. Decides that the special committee shall be vested with the following powers:
a) to analyse and examine practice in the application of Article 107(1) of the Treaty on the Functioning of the European Union (TFEU) regarding tax rulings and other measures similar in nature or effect issued by Member States since 1 January 1991;
b) to analyse and assess the Commission’s practice of keeping under constant review, pursuant to Article 108 TFEU, all systems of aid existing in Member States, proposing to the Member States appropriate measures required by the progressive development or by the functioning of the internal market, checking whether aid granted by a State or through State resources is compatible with the internal market and not misused, deciding that the State concerned is to abolish or alter such aid within a certain period of time, and referring the matter to the Court of Justice of the European Union if the State concerned does not comply, which has allegedly resulted in a high number of tax rulings incompatible with EU state aid rules;
c) to analyse and examine compliance by Member States since 1 January 1991 with obligations set out in Council Regulation (EC) No 659/1999 of 22 March 1999 laying down detailed rules for the application of Article 108 of the Treaty on the Functioning of the European Union(1) , regarding the obligation to cooperate and provide all necessary documents;
d) to analyse and examine compliance with the obligations set out in Council Directive 77/799/EEC of 19 December 1977 concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation and taxation of insurance premiums(2) and Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC(3) , regarding communication by Member States to other Member States since 1 January 1991, by spontaneous exchange, of information on tax rulings;
e) to analyse and assess the Commission’s practice as regards the proper application of Directives 77/799/EEC and 2011/16/EU regarding communication by Member States to other Member States, by spontaneous exchange, of information on tax rulings;
f) to analyse and assess compliance by the Member States with the principle of sincere cooperation enshrined in Article 4(3) of the Treaty on European Union, such as fulfilment of the obligations to facilitate the achievement of the Union’s tasks and to refrain from any measure which could jeopardise the attainment of the Union’s objectives, given the alleged large scale of aggressive tax planning facilitated by Member States, and the likely significant consequences this has had on public finances of and in the EU;
g) to analyse and assess the third-country dimension of aggressive tax planning carried out by companies established or incorporated in the Member States, as well as the exchange of information with third countries in this respect;
h) to make any recommendations that it deems necessary in this matter;
Vollständiges Mandat des bestehenden TAXE-Sonderausschusses:
http://www.europarl.europa.eu/sides/getDoc.do?pubRef=-//EP//TEXT+TA+P8-TA-2015-0039+0+DOC+XML+V0//DE