7 Amendments of Alda SOUSA related to 2013/0045(CNS)
Amendment 6 #
Proposal for a directive
Recital 2 a (new)
Recital 2 a (new)
(2a) The initiative of the 11 Member States to proceed with the establishment of FTT under enhanced cooperation is the first ever attempt to establish FTT among several Member States. The successful implementation of FTT under enhanced cooperation will be the first step towards a Union-wide and ultimately a global FTT.
Amendment 7 #
Proposal for a directive
Recital 15 a (new)
Recital 15 a (new)
(15a) Tax avoidance should be made a high-cost and low-profit venture and in order to ensure better enforcement, the residence and issuance principle should be complemented by the "transfer of legal title principle".
Amendment 8 #
Proposal for a directive
Recital 21
Recital 21
(21) In order to allow the adoption of more detailed rules in certain technical areas, regarding registration, accounting, reporting obligations and other obligations intended to ensure that FTT due to the tax authorities is effectively paid to the tax authorities, and their timely adaptation as appropriate, the power to adopt acts in accordance with Article 290 of the Treaty on the Functioning of the European Union should be delegated to the Commission in respect of specifying the measures necessary to this effect. It is of particular importance that the Commission carries out appropriate consultations during its preparatory work, including at expert level. The Commission, when preparing and drawing-up delegated acts, should ensure a timely and appropriate transmission of relevant documents to the European Parliament and the Council.
Amendment 15 #
Proposal for a directive
Article 9 – paragraph 3 a (new)
Article 9 – paragraph 3 a (new)
3a. Notwithstanding paragraph 3, participating Member States may apply a higher rate to OTC financial transactions referred to in Articles 6 and 7.
Amendment 16 #
Proposal for a directive
Article 11 – paragraph 2
Article 11 – paragraph 2
2. The Commission mayshall, in accordance with Article 16 adopt delegated acts specifying the measures to be taken pursuant to paragraph 1 by the participating Member States.
Amendment 17 #
Proposal for a directive
Article 11 – paragraph 5 – subparagraph 2
Article 11 – paragraph 5 – subparagraph 2
The Commission mayshall adopt implementing acts providing for uniform methods of collection of the FTT due. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 18(2).
Amendment 18 #
Proposal for a directive
Article 15 – paragraph 1 a (new)
Article 15 – paragraph 1 a (new)