What Gilles spoke about.

Madam President, the risks to the financial interests of the European Union today are immense, commensurate with the colossal sums involved in national recovery plans. Our Union has been strongly committed in recent years to consolidating its anti-fraud architecture with the establishment of the European Public Prosecutor’s Office (EPPO). The report we will be voting on tomorrow clearly illustrates this positive dynamic. We must continue our efforts by empowering this anti-fraud architecture to function fully with increased human, financial and technological resources for OLAF and the EPPO, but also by tackling organised crime and corruption at all levels from all possible angles. This is being done through the development of effective rules and tools to combat money laundering and tax evasion. This is how we will build trust in the Europe we want, because the financial interests of the Union are first and foremost, let us not forget, the interests of European taxpayers and citizens.

Mr President, Commissioner, ladies and gentlemen, the rapporteur – Lídia Pereira – in 2021, it was said, shed light on tax avoidance practices within our European Union itself, thanks to shell companies that have been created, which are being created, with the sole aim of avoiding taxation. A strong European response was expected, and before we invite the whole world to exemplarity we obviously have to approach it ourselves. We therefore welcome, in our report and in general, the Commission's proposal for the Unshell Directive, which will allow for coordinated and ambitious action. In the report that will be voted on tomorrow, our Parliament insists that this tool be legally and technically operational, and we then call on the Council to swiftly adopt the directive. We are in an area where the inventiveness and speed of fraudsters is endless. In the face of this inventiveness and speed, we must act diligently and creatively. That is what we are trying to do. It is true that sometimes our administrative action does not move at the same pace as the creativity of those who seek to circumvent the rules. We are expected to: European citizens expect us on the fight against tax evasion, on fair competition, first between European companies, and secondly between European and global companies. This will be the subject of your SAFE initiative, which you mentioned and which will be very important. And it will be very important that, of course, all together, the Council, the Commission and Parliament all play their part in ensuring that we are there.

Mr President, in the founding pact of the European Union, the Member States freely decided in which areas competences were transferred, which competences they shared and which competences they retained. As the applicable texts stand, the use of the veto in certain areas is therefore legitimate, for the preservation of vital interests, but not as a currency of exchange or pretext. As a last example, Hungary had first signed the OECD agreement on the taxation of multinationals, before going back on its word and blocking the process for several months, in a very important file, to obtain a currency of exchange. Unanimity or qualified majority voting is not a technical measure. This was recalled before me. It is a decision that is eminently political and basically reveals our idea of the European Union. The world is changing, and we need to change to be in tune. Faced with the challenges of the world, our Union must speak with one voice and act or react quickly. We have to give up unanimity, which pits the Member States against each other, while we have to stand together.

Mr President, Commissioner, ladies and gentlemen, energy issues are obviously very controversial in this Chamber. But I believe that one point brings us together, if not unanimously, at least very broadly: it is the obligation to respect the Paris Agreements and the objectives of the Green Deal that we have set ourselves. For this, we need to organise a transition. Ultimately, I hope, like all of us, that we will be able to supply 100% of Europeans' energy needs with renewable energy. This will be ideal, but it is not possible right away. We must therefore, by obligation, if not by choice, allow new investments in gas and nuclear under certain strict conditions, in particular transparency for investors, and for a limited time, which is the definition of a transition, so that the Member States that, as has been said, are masters of their energy mix can organise their transition from very different starting points that we know to be very different. Commissioner, you said: these emissions, nobody says they are green, but they are temporarily indispensable for the transition. And this is an opportunity to twist the neck to misconceptions that are beginning to flourish: the taxonomy, for example, does not oblige anyone to invest in a sector or in a country, as you recalled. And in particular, it is wrong to say that it will promote investment in Russia. Believe me, there will be many reasons not to invest in Russia, starting with the embargo. The Ukrainian Minister of Energy has just given his support to this delegated act by saying how important it will be for the future reconstruction of his country, as soon as possible. I believe that we must use all the tools to move from oil and coal, gradually to gas, and gradually, perhaps one day, to nuclear power. So I call on you, ladies and gentlemen, to reject this objection, to adopt the delegated act which is the only way to comply with the Green Deal and the Paris agreements in the short term.

Mr President, Commissioner, Minister, we have reached a historic agreement between 137 countries within the framework of the OECD to ensure that no company in the world is taxed at less than 15%. This is a historic step forward. Among these 137 states, there were the 27 Member States, unanimous, and we obviously have to apply this agreement in the European Union with ambition. Unfortunately, as you said, one Member State has recently, and at the last moment, vetoed the implementation of this agreement, despite having accepted its principle and modalities. I know that the French Presidency is working to solve this problem because what is at stake is the European leadership in the world on the fight against money laundering, the fight against tax evasion and the fight against tax fraud. Beyond this indispensable agreement, which is expected by our fellow citizens, this event highlights the limits of unanimity in tax matters. Unanimity is provided for in the Treaties, of course, in certain areas. When it turns, as can happen, into whim, veto or blackmail, sometimes in defiance of the word given, which is not done between friends, it is not acceptable. So we need to think about it and act to equip ourselves with the tools to avoid the paralysis of decision-making processes in the future, especially in tax matters, and the convention that is opening up provides us with a unique opportunity to do so.

Madam President, Commissioner, this international reform of corporate taxation is historic – it has been said. This 15% minimum tax will allow us to fight more effectively against tax havens and unfair competition. And it is important to underline that this reform was unanimously supported by the 27 Member States, which was still unexpected a few months ago. Europe must now take or maintain leadership by swiftly implementing this agreement and the Commission’s proposal for a directive, which is faithful to the OECD agreement. The French Presidency of the Council is now working to reach this agreement by unanimity and move forward quickly if possible. That is the reason for today's debate, ahead of tomorrow's ECOFIN Council meeting, which you mentioned, Mr Vice-President. In this final line of the negotiations, we, like our colleague Aurore Lalucq, call on all Member States to be consistent and to join the Council compromise. There is a strong expectation from European citizens for a high ambition in the fight against tax evasion. The European Parliament – and this has also been said – will do its utmost to ensure that Europe is there and that all multinationals pay a minimum tax in each of the countries in which they operate. It is a matter of fairness and tax fairness.

Thank you for your very constructive and moderate question. No one dictates my position and I must say that I have reiterated the concern of companies not to see publicly available data that their global competitors could have exploited. And this concern will naturally disappear, as soon as everyone is on an equal footing and all companies in the world make data on their activities available to everyone, country by country. By definition, this concern will disappear.

Mr President, Commissioner, it has been a long road indeed – as has been pointed out before me – it has taken several years to achieve this result. After years of deadlock, especially in the Council, the adoption of this directive is a major victory for transparency and tax justice. This is a first step and we must welcome it. The adoption of this text is a signal that Europe is taking action to combat tax evasion and tax fraud by making it mandatory for the world's largest multinationals to publish information on their taxation on a country-by-country basis and thus on their activities on a country-by-country basis. This agreement is balanced, it will allow everyone to have access to data that is comparable, while ensuring the competitiveness of our companies for which this provision was a concern, especially at international level, by protecting the most sensitive information to prevent their competitors from having access to data that they could exploit to their detriment. So, of course, it shows us that this mechanism must now be extended at global level, but the European Union is setting the tone and I am delighted this evening that our Parliament has taken its full part in taking this matter forward. (The speaker agreed to answer a blue card question (Rule 171(8)))

Mr President, Commissioner, this is a historic agreement that we are talking about tonight. The word is overused, very often used in this Chamber, but it is the first time 136 countries have agreed to update international tax rules that are almost a century old and have become totally unsuitable for the digital age. With two key principles, this was said, namely that everyone pays tax where they have to pay it by taxing large companies in the real place of their activities and by setting a minimum tax rate for multinationals at 15%. With a minimum tax in place, companies will no longer be able to pit countries against each other. I hear some say that 15% is too little. And to put it bluntly, I also agree. But I prefer a global agreement of 15% to a global agreement of 20%. This is obviously a first step, an important first step that allowed us to put everyone around the table. The expectations of European citizens are high in this regard. We call on the Commission to present as soon as possible its proposal for a directive on minimum taxation in order to ensure the very rapid implementation of this agreement within our European Union. Finally, I would like to welcome the fact that on this complicated subject we have been able to bring together the unanimity of our Member States. That was said before me. It was not at all obvious a few weeks or months ago, but today the 27 Member States signed this agreement. This will certainly enable us, Commissioner, to facilitate its implementation within the Union. We want this to foreshadow other unanimous tax agreements in the European Union and I know how sensitive unanimity is. You know, Commissioner, our position on this.

Mr President, Commissioner, ladies and gentlemen, the report we are voting on today comes at the right time, while current events remind us that much remains to be done against tax evasion. This report allows us to affirm the European Parliament’s support for stronger action against unfair tax competition between Member States. Indeed, before requiring the exemplarity of third States, we must have the same requirement within the Union. This is the purpose of our code of conduct, a regulatory instrument that must be able to become binding, if circumstances so require, and whose scope must be extended. In an internal market that allows mobility, profits and investments, the Tax Union is the missing piece of this puzzle. Actors who want to avoid taxes play our differences and weaken us vis-à-vis our international competitors. We are competing with each other, when we should be competing. This competition, like the practices of mass evasion to tax havens, undermines citizens’ trust and tarnishes Europe’s credibility. Unfortunately, the desire to move forward is confronted with the difficulty of the unanimity rule in the Council, which we must put an end to in tax matters, as undoubtedly in other matters. This is not just a matter of procedure; on the contrary, it is a profound indicator of our conception of European integration. Are we simply the sum of 27 states, each of which could block progress at any time? I don't think so. We are a community of destiny, which must be able to express strong and majority positions, especially on this subject, which is at the heart of the concerns of European citizens.

Madam President, ladies and gentlemen, this report allows us to measure progress, of course, but also the scope for improvement in tax cooperation between Member States, which has now become, we can say, a major weapon in the fight against tax fraud and money laundering. Obviously, before we demand the exemplarity of third countries, which we do, we must try to embody it ourselves. Since 2011, with the first DAC Directive, the sharing of tax information between Member States has made real progress in the form of continuous enlargement. This deepening must continue. The tax scandals of recent years, which have tarnished the credibility of the European Union, regularly remind us of the road ahead: ensure full implementation of the legislation adopted and extend the cooperation mechanism to new aspects, in particular in the field of cryptocurrencies. And our Parliament, Commissioner, will play its full part.