The European Commission has presented a proposal for a directive with the purpose of simplifying the Union framework on direct taxation and supporting the growth and competitiveness of the EU.
The Riksdag has examined the proposal on the basis of the principle of subsidiarity, that is the principle that decisions for new EU law should be taken as close to citizens as possible. The EU should only take action if the result is more effectively achieved at EU level than by the individual member states alone. The principle is intended to safeguard the right of member states to take their own decisions at national level.
In the opinion of the Riksdag, the legislative proposal conflicts in certain parts with the principle of subsidiarity. The Riksdag considers that the Commission has not shown that the stated objective of simplification cannot be achieved by measures at national level and that the proposed harmonisation of the rules on deductions of research and development expenditure is therefore necessary to achieve this objective. With regard to other proposals that restrict the member states’ freedom of action within the framework of existing minimum directives, the Riksdag considers that the Commission has not sufficiently clearly demonstrated that these restrictions constitute targeted amendments which do not go beyond what is necessary to achieve the stated objective of simplification.
The Riksdag will submit these opinions on parts of the proposal in a reasoned opinion to the Presidents of the European Parliament, the Council and the Commission.
Committee report (in Swedish):
Kritik mot EU-förslag om att förenkla unionens ramverk för direkt beskattning (SkU9)