Activities of Hugues BAYET related to 2018/0233(COD)
Plenary speeches (1)
Establishing the Fiscalis programme for cooperation in the field of taxation (debate) FR
Shadow reports (1)
REPORT on the proposal for a regulation of the European Parliament and of the Council establishing the ‘Fiscalis’ programme for cooperation in the field of taxation PDF (682 KB) DOC (98 KB)
Amendments (19)
Amendment 37 #
Proposal for a regulation
Recital 1 a (new)
Recital 1 a (new)
(1a) The Fiscalis 2020 programme should enable their capacity to combat tax fraud, corruption, tax evasion and aggressive tax planning to be strengthened, including by means of technical assistance for human resources training and the development of administrative structures, this assistance should be provided in a transparent manner;
Amendment 41 #
Proposal for a regulation
Recital 3
Recital 3
(3) In providing a framework for actions which supports the single market, fosters Union competitiveness and protects the financial and economic interests of the Union and its Member States, the Programme should contribute to preventing and fighting tax fraud, tax evasion and, tax avoidance and double non-taxation; preventing and reducing unnecessary administrative burden for citizens and businesses in cross-border transactions; achieving the full potential of the single market and fostering Union competitiveness; and supporting a joint Union approach in international fora.
Amendment 44 #
Proposal for a regulation
Recital 5 a (new)
Recital 5 a (new)
(5a) The European Parliament has laid down its priorities. The current lack of current financial resources hinders achievement of the objectives set by the European Parliament for the post-2020 multiannual financial framework [2017/2052(INI)]. More effective cooperation in tax matters could enable the more effective collection of the necessary resources for the implementation of the future multiannual financial framework.
Amendment 46 #
Proposal for a regulation
Recital 7 a (new)
Recital 7 a (new)
(7a) With a view to facilitating the exchange of information and enabling the public to exercise the right of scrutiny, thus causing companies to be more socially responsible, while promoting a more informed debate on possible flaws in tax legislation, the European Union should adopt and apply country-by- country reporting that requires multinationals to declare, for each country, their number of full-time equivalent staff, net turnover, pre-tax income and the amount of income tax they pay.
Amendment 53 #
Proposal for a regulation
Recital 9
Recital 9
(9) Considering the importance of globalisation, the Programme should continue to provide the possibility of involving external experts within the meaning of Article 238 of the Financial Regulation. Those external experts should mainly be representatives of governmental authorities, including from non-associated third countries, as well as representatives of international organisations, economic operators, taxpayers and civil society. The panel of experts shall be transparent and any possible conflict of interest shall be prohibited.
Amendment 55 #
Proposal for a regulation
Recital 9 a (new)
Recital 9 a (new)
(9a) In view of the recent adoption of directives on the exchange of information between tax administrations (Council Directive 2014/107/EU; Council Directive 2015/2376/EU; Council Directive 2016/881/EU; Council Directive 2016/2258/EU; Council Directive 2018/822/EU) and the directives still under discussion on a Common Consolidated Corporate Tax Base (CCCTB), the programme will aim to train staff at tax administrations to ensure the effective implementation of these directives.
Amendment 57 #
Proposal for a regulation
Recital 11
Recital 11
(11) Information Technology (IT) capacity building actions are set to attract the greatest pa considerable sharte of the budget under the Programme. Therefore, specific provisions should describe, respectively, the common and national components of the European electronic systems. Moreover, the scope of actions and the responsibilities of the Commission and the Member States should be clearly defined.
Amendment 58 #
Proposal for a regulation
Recital 12 a (new)
Recital 12 a (new)
(12a) The potential levying of a CO2 tax by means of fiscal or market-based instruments, as proposed by the high-level group on own resources in its report on the future financing of the EU, should be taken into account.
Amendment 64 #
Proposal for a regulation
Recital 15 a (new)
Recital 15 a (new)
(15a) The Commission will convene a biannual seminar including two representatives of beneficiary Member States to discuss issues and suggest potential improvements related to the themes of the programme, including the exchange of information between tax administrations. The participants in the seminar shall be, respectively a representative of decision-making body of tax administrations, a representative of trade unions of staff at tax administrations, and a representative of the European Parliament and the Council.
Amendment 68 #
Proposal for a regulation
Article 3 – paragraph 1
Article 3 – paragraph 1
1. The Programme has the general objective to support tax authorities and taxation to enhance the functioning of the single market, foster Union competitiveness and, protect the financial and economic interests of the Union and its Member States, improve the implementation of European directives on taxation and the exchange of information between tax administrations and improve tax collection.
Amendment 72 #
Proposal for a regulation
Article 3 – paragraph 2 a (new)
Article 3 – paragraph 2 a (new)
2a. The programme should facilitate the implementation of a European financial intelligence unit (FIU) to coordinate, assist and support Member States' FIUs.
Amendment 73 #
Proposal for a regulation
Article 3 – paragraph 2 b (new)
Article 3 – paragraph 2 b (new)
2b. The programme should help administrations to install secure software to facilitate the implementation of the various administrative cooperation directives (Council Directive 2014/107/EU – 'DAC 2'; Council Directive 2015/2376/EU – 'DAC 3'; Council Directive 2016/881/EU –'DAC 4'; Council Directive 2016/2258/EU – 'DAC 5'; Council Directive2018/822/EU – 'DAC 6') Tax administrations should also receive funding to ensure their staff are well trained in this regard.
Amendment 74 #
Proposal for a regulation
Article 3 – paragraph 2 c (new)
Article 3 – paragraph 2 c (new)
2c. The Commission will convene a biannual seminar with two representatives of beneficiary Member States to discuss issues and suggest potential improvements related to the themes of the programme, including the exchange of information between tax administrations. The participants in the seminar shall be, respectively a representative of decision- making body of tax administrations, a representative of trade unions of staff at tax administrations, and a representative of the European Parliament and the Council. Where appropriate, and in full transparency, independent experts may be invited.
Amendment 79 #
Proposal for a regulation
Article 5 – paragraph 1 – point a a (new)
Article 5 – paragraph 1 – point a a (new)
(a a) developing countries, in accordance with the principles of policy coherence for development (PCD), and the conditions laid down in the agreements between the Union and these countries;
Amendment 81 #
Proposal for a regulation
Article 7 – paragraph 2 – point b
Article 7 – paragraph 2 – point b
(b) project-based structured collaboration, particularly checks or joint audits;
Amendment 84 #
Proposal for a regulation
Article 7 – paragraph 2 – point c
Article 7 – paragraph 2 – point c
(c) IT capacity building actions, in particular the development and operation of European electronic systems or actions to establish joint registers;
Amendment 95 #
Proposal for a regulation
Article 8 – paragraph 3
Article 8 – paragraph 3
3. The external experts shall be selected by the Commission based on their skills, experience and knowledge relevant to the specific action, avoiding any potential conflict of interest. The selection procedure must remain transparent and prevent any possible conflicts of interest.
Amendment 104 #
Proposal for a regulation
Article 15 – paragraph 1
Article 15 – paragraph 1
1. Evaluations shall be carried out in a timely manner to feed into the decision- making process. Evaluations and annual reports shall be published by the Commission on a dedicated webpage.
Amendment 110 #
Proposal for a regulation
Article 19 – paragraph 2 a (new)
Article 19 – paragraph 2 a (new)
2a. At the halfway point of the programme, the Commission shall publish a status report for each project. There reports will include the objectives of the programme as well as the achievements and goals still to be achieved. These reports will serve as a basis for the development of future programmes.