Changes between two versions
What changed between the plenary report and the adopted text
From · plenary report· 14 Dec 2020
on the Council position at first reading with a view to the adoption of a regulation of the European Parliament and of the Council on a general regime of conditionality for the protection of the Union budget
To · adopted text· 17 Jan 2019
Protection of the Union's budget in case of generalised deficiencies as regards the rule of law in the Member States ***I
These two texts have too little in common to compare paragraph by paragraph: they are different documents rather than versions of one (for example one group’s motion and the joint text that was adopted).
+76 added · −27 removed · 0 changed paragraphs, packaging included.
Part 2 of 3: ANNEX TO THE LEGISLATIVE RESOLUTION
Removed:ANNEX TO THE LEGISLATIVE RESOLUTION
Added:Recital 10 a (new): (10a) The Union has at its disposal a multitude of instruments and processes for ensuring full and proper application of the principles and values laid down in the TEU, but there is currently no swift, effective response coming from the Union institutions, in particular to ensure sound financial management. The existing instruments should be enforced, evaluated and complemented in the framework of a rule of law mechanism to be adequate and effective.
Removed:Joint statement by Parliament, the Council and the Commission
Added:Recital 11: (11) Generalised deficiencies in the Member States as regards the rule of law which affect in particular the proper functioning of public authorities and effective judicial review, can seriously harm the financial interests of the Union. Efficient investigations into such deficiencies, and the application of effective and proportionate measures when a generalised deficiency is established, are needed not only to secure the financial interests of the Union, including the effective collection of revenue, but also to ensure public trust in the Union and its institutions. Only an independent judiciary that upholds the rule of law and legal certainty in all Member States can ultimately guarantee that money from the Union budget is sufficiently protected.
Removed:Without prejudice to the Commission's right of initiative, the European Parliament, the Council and Commission agree to consider including the content of this Regulation into Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council of 18 July 2018 (the "Financial Regulation") upon its next revision.
Added:Recital 11 a (new): (11a) The scale of tax evasion and avoidance is estimated by the Commission to be up to EUR 1 trillion a year. The negative impacts of such practices on the Member States' and Union budgets and on citizens are evident and could undermine trust in democracy.
Removed:Commission statement
Added:Recital 11 b (new): (11b) Corporate tax avoidance has a direct impact on Member States’ and Union budgets and on the breakdown of the tax effort between categories of tax payers as well as between economic factors.
Removed:The Commission agrees to consider accompanying the report to the European Parliament and the Council on the application of this Regulation by appropriate proposals where necessary.
Added:Recital 11 c (new): (11c) Member States should fully apply the principle of sincere cooperation in matters of tax competition.