Activities of Bernd LUCKE related to 2015/0068(CNS)
Plenary speeches (1)
Mandatory automatic exchange of information in the field of taxation (A8-0306/2015 - Markus Ferber) DE
Amendments (8)
Amendment 29 #
Proposal for a directive
Recital 1
Recital 1
(1) The challenge posed by cross-border tax avoidance, aggressive tax planning and harmful tax competition has increased considerably and has become a major focus of concern within the Union and at global level. Tax base erosion is considerably reducing national tax revenues, which hinders Member States in applying growth- friendly tax policies. In particular, rulings concerning tax-driven structures lead to a low level of taxation of artificially high amounts of income in the country giving the advance ruling and may leave artificially low amounts of income to be taxed in any other countries involved. An increase in transparency is therefore urgently required in accordance with OECD standards. The tools and mechanisms established by Council Directive 2011/16/EU13 need to be enhanced in order to achieve this. __________________ 13 Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC (OJ L 64 of 11.3.2011, p. 1).
Amendment 35 #
Proposal for a directive
Recital 1 a (new)
Recital 1 a (new)
(1a) Following the LuxLeaks scandal and by means of this report, the European Parliament expresses its strong determination not to tolerate tax fraud and tax avoidance as well as to advocate for fair distribution of a tax burden between citizens and companies.
Amendment 57 #
Proposal for a directive
Recital 8
Recital 8
(8) Member States should exchange the basic information to be communicated also with the Commission, since the Commission must be able to assess independently, if this information is relevant for detecting illegal state aid. This would enable the Commission at any point in time to monitor and evaluate the effective application of the automatic exchange of information on advance cross- border rulings and advance pricing arrangements. Such communication will not discharge a Member State from its obligations to notify any state aid to the Commission.
Amendment 60 #
Proposal for a directive
Recital 8 a (new)
Recital 8 a (new)
(8a) Before 1 October 2018 Member States should provide the Commission with an ex-post analysis of the effectiveness of this directive.
Amendment 91 #
Proposal for a directive
Article 1 – paragraph 1 – point 1 – point b
Article 1 – paragraph 1 – point 1 – point b
Directive 2011/16/EU
Article 3 – point 16 – point a
Article 3 – point 16 – point a
(a) not all the parties (including associated enterprises) to the transaction or series of transactions are resident for tax purposes in the Member State giving the advance cross-border ruling, or;
Amendment 92 #
Proposal for a directive
Article 1 – paragraph 1 – point 1 – point b
Article 1 – paragraph 1 – point 1 – point b
Directive 2011/16/EU
Article 3 – point 16 – point b
Article 3 – point 16 – point b
(b) any of the parties (including associated enterprises) to the transaction or series of transactions is simultaneously resident for tax purposes in more than one jurisdiction, or;
Amendment 170 #
Proposal for a directive
Article 1 – paragraph 1 – point 8
Article 1 – paragraph 1 – point 8
Directive 2011/16/EU
Article 23a – paragraph 2 – subparagraph 1
Article 23a – paragraph 2 – subparagraph 1
Information communicated to the Commission by an EU or EEA Member State under Article 23, as well as any report or document produced by the Commission using such information, may be transmitted to other EU Member States (and in case of reciprocity also EEA Member States). Such transmitted information shall be covered by the obligation of official secrecy and enjoy the protection extended to similar information under the national law of the EU Member State (and in case of reciprocity also EEA Member State) which received it.
Amendment 172 #
Proposal for a directive
Article 1 – paragraph 1 – point 8
Article 1 – paragraph 1 – point 8
Directive 2011/16/EU
Article 23a – paragraph 2 – subparagraph 2
Article 23a – paragraph 2 – subparagraph 2
Reports and documents produced by the Commission referred to in the first subparagraph may only be used by the EU or EEA Member States for analytical purposes but shall not be published or made available to any other person or body without express agreement of the Commission.