Creating an economically, socially and environmentally sustainable European tax system in the post-COVID economy

This own-initiative report concerns creating an economically, socially and environmentally sustainable European tax system in the post-COVID economy. The amendments revise recitals on reforming the fiscal system, the impact of the COVID-19 pandemic, inequality, competitiveness of companies and SMEs, and tax morale, with some texts stressing that taxation is a Member State competence requiring unanimity and referencing the Paris Agreement and a carbon border adjustment mechanism.