64 Amendments of Jonás FERNÁNDEZ related to 2015/0068(CNS)
Amendment 42 #
Proposal for a directive
Recital 5
Recital 5
(5) The possibility that the provision of information may be refused where it would lead to the disclosure of a commercial, industrial or professional secret or of a commercial process, or of information whose disclosure would be contrary to public policy should not apply to provisions of mandatory automatic exchange of information on advance cross- border rulings and advance pricing arrangements in order not to reduce the effectiveness of these exchanges. The limited nature of the information that is required to be shared with all Member States should ensure sufficient protection of those commercial interests.
Amendment 48 #
Proposal for a directive
Recital 6
Recital 6
(6) In order to reap the benefits of the mandatory automatic exchange of advance cross-border rulings and advance pricing arrangements, the information should be communicated promptlyimmediately after and at the latest one month after the end of the quarter during which after they are issued and therefore regular intervals for the communication of the information should be established (at least twice a year).
Amendment 51 #
Proposal for a directive
Recital 7
Recital 7
(7) The mandatory automatic exchange of advance cross-border rulings and advance pricing arrangements should in each case include communication of a defined set of basic information to all Member States. The Commission should adopt any measures necessary to standardise the communication of such information under the procedure laid down in Directive 2011/16/EC for establishing a standard form to be used for the exchange of information. That procedure should also be used in the adoption of any necessary measures and practical arrangements for the implementation of the information exchange.
Amendment 54 #
Proposal for a directive
Recital 8
Recital 8
(8) Member States should exchange the basic information to be communicated also with the Commission. 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 64 #
Proposal for a directive
Recital 10
Recital 10
(10) A Member State should be able to rely on Article 5 of Directive 2011/16/EU as regards the exchange of information on request to obtain additional information, including the full text of advance cross- border rulings or advance pricing arrangements, from the Member State having issued such rulings or arrangements.
Amendment 65 #
Proposal for a directive
Recital 11
Recital 11
(11) Member States should take all measures necessary to remove any obstacle that might hinder the effective and widest possible mandatory automatic exchange of information on advance cross-border rulings and advance pricing arrangements.
Amendment 75 #
Proposal for a directive
Recital 15
Recital 15
(15) The existing provisions regarding confidentiality should be amended to reflect the extension of mandatory automatic exchange of information to advance cross-border rulings and advance pricing arrangements.
Amendment 77 #
Proposal for a directive
Article 1 – paragraph 1– point -1 (new)
Article 1 – paragraph 1– point -1 (new)
Directive 2011/16/EU
Recital 1
Recital 1
(1) The Member States’ need for mutual assistance in the field of taxation is growing rapidly in a globalised era. There is a tremendous development of the mobility of taxpayers, of the number of cross-border transactions and of the internationalisation of financial instruments, which makes it difficult for Member States to assess taxes due properly. This increasing difficulty affects the functioning of taxation systems and entails double taxation, which itself incites tax fraud, tax avoidance and tax evasion, while the powers of controls remain at national level. It thus jeopardises the functioning of the internal market.
Amendment 78 #
Proposal for a directive
Article 1 – paragraph 1– point -1 a (new)
Article 1 – paragraph 1– point -1 a (new)
Directive 2011/16/EU
Recital 7
Recital 7
(7) This Directive builds on the achievements of Directive 77/799/EEC but provides for clearer and more precise rules governing administrative cooperation between Member States where necessary, in order to establish, especially as regards the exchange of information, a wider scope of administrative cooperation between Member States. Clearer rules should also make it possible in particular to cover all legal and natural persons in the Union, taking into account the ever-increasing range of legal arrangements, including not only traditional arrangements such as trusts, foundations and investment funds, but any new instrument which may be set up by taxpayers in the Member States.
Amendment 79 #
Proposal for a directive
Article 1 – paragraph 1– point -1 b (new)
Article 1 – paragraph 1– point -1 b (new)
Directive 2011/16/EU
Recital 10
Recital 10
(10) It is recognised that the mandatory automatic exchange of information without preconditions is the most effective means of enhancing the correct assessment of taxes in cross-border situations and of fighting fraud and tax avoidance. To that end, a step-by-step approach should therefore be followed starting with the automatic exchange of available information on five categories and reviewing the relevant provisions after a report by the Commission.
Amendment 80 #
Proposal for a directive
Article 1 – paragraph 1– point -1 c (new)
Article 1 – paragraph 1– point -1 c (new)
Directive 2011/16/EU
Recital 13
Recital 13
: (13) It is important that officials of the tax administration of one Member State and of the Commission are allowed to be present in the territory of another Member State.
Amendment 81 #
Proposal for a directive
Article 1 – paragraph 1– point -1 d (new)
Article 1 – paragraph 1– point -1 d (new)
Directive 2011/16/EU
Recital 15
Recital 15
(15) In view of the legal requirement in certain Member States that a taxpayer be notified of decisions and instruments concerning his tax liability and of the ensuing difficulties for the tax authorities, including cases where the taxpayer has relocated to another Member State, it is desirable that, in such circumstances, the tax authorities shouldmust be able to call upon the cooperation of the competent authorities of the Member State to which the taxpayer has relocated.
Amendment 82 #
Proposal for a directive
Article 1 – paragraph 1– point -1 e (new)
Article 1 – paragraph 1– point -1 e (new)
Directive 2011/16/EU
Recital 18
Recital 18
(18) It is important for the efficiency of administrative cooperation that information and documents obtained under this Directive could, subject to the restrictions laid down in this Directive, be used by the Member State that received them also for other purposes. It is also important that Member States could transmit that information to a third country, under certain conditions, and to the Commission.
Amendment 83 #
Proposal for a directive
Article 1 – paragraph 1– point -1 f (new)
Article 1 – paragraph 1– point -1 f (new)
Directive 2011/16/EU
Article 2 – paragraph 2
Article 2 – paragraph 2
2. Notwithstanding paragraph 1, this Directive shall not apply to value added tax and customs duties, or and to excise duties covered by other Union legislation on administrative cooperation between Member States since this Directive supplements them. This Directive shall also not apply to compulsory social security contributions payable to the Member State or a subdivision of the Member State or to social security institutions established under public law.
Amendment 85 #
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 14 – introductory part
Article 3 – point 14 – introductory part
14. 'advance cross-border ruling' means any agreement, communication, or any other instrument or action with similar effects, including one issued in the context of a tax audit, which:
Amendment 87 #
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 14 – point c
Article 3 – point 14 – point c
(c) relates to a cross-border transaction or to the question of whether or not activities carried on by a legal person in the other Member State create a permanent establishment, and;
Amendment 88 #
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 14 – subparagraph 2
Article 3 – point 14 – subparagraph 2
The cross-border transaction may involve, but is not restricted to, the making of investments, the provision of goods, services, finance or the use of tangible or intangible assets and does not have to directly involve the person receiving the advance cross-border ruling;
Amendment 89 #
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 15 – subparagraph 1
Article 3 – point 15 – subparagraph 1
'advance pricing arrangement' means any agreement, communication or any other instrument or action with similar effects, including one issued in the context of a tax audit, given by, or on behalf of, the government or the tax authority of one or more Member States, including any territorial or administrative subdivision thereof, to any person that determines in advance of cross-border transactions between associated enterprises, an appropriate set of criteria for the determination of the transfer pricing for those transactions or determines the attribution of profits to a permanent establishment.
Amendment 93 #
Proposal for a directive
Article 1 – paragraph 1 – point 1 a (new)
Article 1 – paragraph 1 – point 1 a (new)
Directive 2011/16/EU
Article 4 – point 6
Article 4 – point 6
6. Where a liaison department or a competent official sends or receives a request or a reply to a request for cooperation, it shall inform both the central liaison office of its Member State under the procedures laid down by that Member State and the Commission.
Amendment 94 #
Proposal for a directive
Article 1 – paragraph 1 – point 1 b (new)
Article 1 – paragraph 1 – point 1 b (new)
Directive 2011/16/EU
Article 6 – point 2
Article 6 – point 2
«2. The request referred to in Article 5 may contain a reasoned request for a specific administrative enquiry. If the requested authority takes the view that no administrative enquiry is necessary, it shall immediately inform the requesting authority and the Commission of the reasons thereof.
Amendment 95 #
Proposal for a directive
Article 1 – paragraph 1 – point 1 c (new)
Article 1 – paragraph 1 – point 1 c (new)
Directive 2011/16/EU
Article 6 – point 4
Article 6 – point 4
4. When specifically requested by the requesting authority, the requested authority shall communicate original documents provided that this is not contrary to the provisions in force in the Member State of the requested authority.
Amendment 96 #
Proposal for a directive
Article 1 – paragraph 1 – point 1 d (new)
Article 1 – paragraph 1 – point 1 d (new)
Directive 2011/16/EU
Article 7 – point 6
Article 7 – point 6
6. Where the requested authority is not in possession of the requested information and is unable to respond to the request for information or refuses to do so on the grounds provided for in Article 17, it shall inform the requesting authority of the reasons thereof immediately and in any event within one month of receipt of the request.
Amendment 97 #
Proposal for a directive
Article 1 – paragraph 1 – point 2 – point -a (new)
Article 1 – paragraph 1 – point 2 – point -a (new)
Directive 2011/16/EU
Article 8 – paragraph 1
Article 8 – paragraph 1
1. The competent authority of each Member State shall, by automatic exchange, communicate to the competent authority of any other Member State, and to the Commission, information regarding taxable periods as from 1 January 2014 that is available concerning residents in that other Member State, on the following specific categories of income and capital as they are to be understood under the national legislation of the Member State which communicates the information:
Amendment 98 #
Proposal for a directive
Article 1 – paragraph 1 – point 2 – point -aa (new)
Article 1 – paragraph 1 – point 2 – point -aa (new)
Directive 2011/16/EU
Article 8 – paragraph 1 – point a
Article 8 – paragraph 1 – point a
Amendment 99 #
Proposal for a directive
Article 1 – paragraph 1 – point 2 – point –a b (new)
Article 1 – paragraph 1 – point 2 – point –a b (new)
Directive 2011/16/EU
Article 8 – paragraph 1 – point e a (new)
Article 8 – paragraph 1 – point e a (new)
e a) income from movable capital;
Amendment 100 #
Proposal for a directive
Article 1 – paragraph 1 – point 2 – point –a c (new)
Article 1 – paragraph 1 – point 2 – point –a c (new)
Directive 2011/16/EU
Article 8 – paragraph 1 – point e b (new)
Article 8 – paragraph 1 – point e b (new)
e b) tax rulings,
Amendment 101 #
Proposal for a directive
Article 1 – paragraph 1 – point 2 – point a
Article 1 – paragraph 1 – point 2 – point a
Directive 2011/16/EU
Article 8 – paragraph 4 and 5
Article 8 – paragraph 4 and 5
Amendment 102 #
Proposal for a directive
Article 1 – paragraph 1 – point 2 – point a a (new)
Article 1 – paragraph 1 – point 2 – point a a (new)
Directive 2011/16/EU
Article 8 – paragraph 5 – point b
Article 8 – paragraph 5 – point b
Amendment 104 #
Proposal for a directive
Article 1 – paragraph 1 – point 3
Article 1 – paragraph 1 – point 3
Directive 2011/16/EU
Article 8a – paragraph 1
Article 8a – paragraph 1
1. The competent authority of a Member State issuing or amending an advance cross-border ruling or an advance pricing arrangement after the date of entry into force of this Directive shall, by automatic exchange, communicate information thereon to the competent authorities of all other Member States as well as to the European Commission.
Amendment 110 #
Proposal for a directive
Article 1 – paragraph 1 – point 3
Article 1 – paragraph 1 – point 3
Directive 2011/16/EU
Article 8a – paragraph 2
Article 8a – paragraph 2
2. The competent authority of a Member State shall also communicate information to the competent authorities of all other Member States as well as to the European Commission on advance cross-border rulings and advance pricing arrangements issued within a period beginning ten years before the entry into force but still valid on the date of entry into force of this Directive;
Amendment 119 #
Proposal for a directive
Article 1 – paragraph 1 – point 3
Article 1 – paragraph 1 – point 3
Directive 2011/16/EU
Article 8a – paragraph 3
Article 8a – paragraph 3
Amendment 120 #
Proposal for a directive
Article 1 – paragraph 1 – point 3
Article 1 – paragraph 1 – point 3
Directive 2011/16/EU
Article 8a – paragraph 3
Article 8a – paragraph 3
3. Paragraph 1 shall notalso apply in a case where an advance cross-border ruling exclusively concerns and involves the tax affairs of one where the request for an advance ruling relates to a legal structure without legal personality. In that instance, the competent authority of the Member State issuing the advance ruling shall forward the information it has to the competent authorities of all other Member States and shall arrange for the memorandum of incorporation to be transferred to the Member State or States where the incorporator more natural persons incorporators and the beneficiary or beneficiaries are resident.
Amendment 122 #
Proposal for a directive
Article 1 – paragraph 1 – point 3
Article 1 – paragraph 1 – point 3
Directive 2011/16/EU
Article 8a – paragraph 4 – point a
Article 8a – paragraph 4 – point a
(a) in respect of the information exchanged pursuant to paragraph 1: withinimmediately after and at the latest one month followingafter the end of the quarter during which the advance cross-border rulings or advance pricing arrangements have been issued or amended.
Amendment 124 #
Proposal for a directive
Article 1 – paragraph 1 – point 3
Article 1 – paragraph 1 – point 3
Directive 2011/16/EU
Article 8a – paragraph 4 – point b
Article 8a – paragraph 4 – point b
(b) in respect of the information exchanged pursuant to paragraph 2: before 31 December 2016within three months following the entry into force;
Amendment 127 #
Proposal for a directive
Article 1 – paragraph 1 – point 3
Article 1 – paragraph 1 – point 3
Directive 2011/16/EU
Article 8a – paragraph 5 – point b
Article 8a – paragraph 5 – point b
(b) the content of the advance cross-border ruling or advance pricing arrangement, including a description of the relevant business activities or transactions or series of transactions;
Amendment 129 #
Proposal for a directive
Article 1 – paragraph 1 – point 3
Article 1 – paragraph 1 – point 3
Directive 2011/16/EU
Article 8a – paragraph 5 – point d
Article 8a – paragraph 5 – point d
(d) the identification of the other Member States likely to be directly or indirectly concerned by the advance cross-border ruling or advance pricing arrangement;
Amendment 130 #
Proposal for a directive
Article 1 – paragraph 1 – point 3
Article 1 – paragraph 1 – point 3
Directive 2011/16/EU
Article 8a – paragraph 5 – point e
Article 8a – paragraph 5 – point e
(e) the identification of any person, other than a natural person, in the other Member States likely to be directly or indirectly affected by the advance cross-border ruling or advance pricing arrangement (indicating to which Member State the affected persons are linked).
Amendment 131 #
Proposal for a directive
Article 1 – paragraph 1 – point 3
Article 1 – paragraph 1 – point 3
Directive 2011/16/EU
Article 8a – paragraph 5 – point e a (new)
Article 8a – paragraph 5 – point e a (new)
(ea) as soon as it is available, the European Tax identification Number (TIN) as outlined in the Commission's Action Plan on the fight against tax fraud and tax evasion of 2012.
Amendment 135 #
Proposal for a directive
Article 1 – paragraph 1 – point 3
Article 1 – paragraph 1 – point 3
Directive 2011/16/EU
Article 8a – paragraph 5 a (new)
Article 8a – paragraph 5 a (new)
5a. Member States shall require each issuer to annually publicly disclose, specifying by Member State and by third country in which it has a subsidiary, the following information on a consolidated basis for the financial year : (a) name(s), nature of activities and geographical location, (b) turnover, (c) number of employees on a full-time equivalent basis, (d) profit or loss before tax, (e) tax on profit or loss, (f) public subsidies received.
Amendment 136 #
Proposal for a directive
Article 1 – paragraph 1 – point 3
Article 1 – paragraph 1 – point 3
Directive 2011/16/EU
Article 8a – paragraph 6
Article 8a – paragraph 6
6. To facilitate the exchange the Commission shall adopt any measures and practical arrangements necessary for the implementation of this Article, including measures to standardise the communication of the information set out in paragraph 5 of this Article, as part of the procedure for establishing the standard form provided in Article 20(5). In Member States where decentralised territorial or administrative bodies are endowed with fiscal-related competences, the Commission shall assist member states to ensure that they meet their responsibility to provide training and support to these bodies.
Amendment 138 #
Proposal for a directive
Article 1 – paragraph 1 – point 3
Article 1 – paragraph 1 – point 3
Directive 2011/16/EU
Article 8a – paragraph 8
Article 8a – paragraph 8
8. Member States – or their territorial or administrative bodies including local authorities if applicable – may, in accordance with Article 5, request additional information, including the full text of an advance cross- border ruling or an advance pricing arrangement, from the Member State which issued it.
Amendment 139 #
Proposal for a directive
Article 1 – paragraph 1 – point 3
Article 1 – paragraph 1 – point 3
Directive 2011/16/EU
Article 8a – paragraph 8 a (new)
Article 8a – paragraph 8 a (new)
8a. A minimum tax rate shall be established.
Amendment 143 #
Proposal for a directive
Article 1 – paragraph 1 – point 3
Article 1 – paragraph 1 – point 3
Directive 2011/16/EU
Article 8b – paragraph 1
Article 8b – paragraph 1
1. Before 1 October 2017, Member States shall provide the Commission on an annual basis with statistics on the volume of automatic exchanges under Articles 8 and 8a and, to the extent possible, with information on the administrative and other relevant costs and benefits relating to exchanges that have taken place and any potential changes, for both tax administrations and third partiein respect of tax rulings.
Amendment 145 #
Proposal for a directive
Article 1 – paragraph 1 – point 3
Article 1 – paragraph 1 – point 3
Directive 2011/16/EU
Article 8b – paragraph 2
Article 8b – paragraph 2
Amendment 147 #
Proposal for a directive
Article 1 – paragraph 1 – point 3 a (new)
Article 1 – paragraph 1 – point 3 a (new)
Directive 2011/16/EU
Article 9 – paragraph 1
Article 9 – paragraph 1
1. The competent authority of each Member State shall communicate the information referred to in Article 1(1) to the competent authority of any other Member State concerned, and to the Commission, in any of the following circumstances:
Amendment 148 #
Proposal for a directive
Article 1 – paragraph 1 – point 3 b (new)
Article 1 – paragraph 1 – point 3 b (new)
Directive 2011/16/EU
Article 9 – paragraph 2
Article 9 – paragraph 2
«2. The competent authorities of each Member State may communicate, by spontaneous exchange, to the competent authorities of the other Member States, and to the Commission, any information of which they are aware and which may be useful to the competent authorities of the other Member States.
Amendment 150 #
Proposal for a directive
Article 1 – paragraph 1 – point 4 a (new)Directive 2011/16/EU
Article 1 – paragraph 1 – point 4 a (new)Directive 2011/16/EU
Article 16 – paragraph 1
1. Information communicated between Member States in any form pursuant to this Directive shall be covered by the obligation of official secrecy and enjoy the protection extended to similar information under the national law of the Member State which received it and should be considered confidential if this so stipulates. Such information may be used for the administration and enforcement of the domestic laws of the Member States concerning the taxes referred to in Article 2.
Amendment 151 #
Proposal for a directive
Article 1 – paragraph 1 – point 4 b (new)
Article 1 – paragraph 1 – point 4 b (new)
Directive 2011/16/EU
Article 16 – paragraph 2
Article 16 – paragraph 2
2. With the permission of the competent authority of the Member State communicating information pursuant to this Directive, and only in so far as this is allowed under the legislation of the Member State of the competent authority receiving the information, information and documents received pursuant to this Directive may be used for other purposes than those referred to in paragraph 1. Such permission shall be granted if the information can be used for similar purposes in the Member State of the competent authority communicating the information.
Amendment 152 #
Proposal for a directive
Article 1 – paragraph 1 – point 4 c (new)Directive 2011/16/EU
Article 1 – paragraph 1 – point 4 c (new)Directive 2011/16/EU
Article 16 – paragraph 3
3. Where a competent authority of a Member State considers that information which it has received from the competent authority of another Member State is likely to be useful for the purposes referred to in paragraph 1 to the competent authority of a third Member State, it may transmit that information to the latter competent authority, provided that transmission is in accordance with the rules and procedures laid down in this Directive. It shall inform the competent authority of the Member State from which the information originates about its intention to share that information with a third Member State. The Member State of origin of the information may oppose such a sharing of information within 10 working days of receipt of the communication from the Member State wishing to share the information.
Amendment 153 #
Proposal for a directive
Article 1 – paragraph 1 – point 4 d (new)
Article 1 – paragraph 1 – point 4 d (new)
Directive 2011/16/EU
Article 17 – paragraph 2, 3, 4 and 5
Article 17 – paragraph 2, 3, 4 and 5
Amendment 154 #
Proposal for a directive
Article 1 – paragraph 1 – point 4 e (new)
Article 1 – paragraph 1 – point 4 e (new)
Directive 2011/16/EU
Article 18 – paragraph 1
Article 18 – paragraph 1
Amendment 155 #
Proposal for a directive
Article 1 – paragraph 1 – point 4 f (new)
Article 1 – paragraph 1 – point 4 f (new)
Directive 2011/16/EU
Article 18 – paragraph 2
Article 18 – paragraph 2
«2. In no case shall Article 17(2) and (4) be construed as permitting a requested authority of a Member State to decline to supply information solely because this information is held by a bank, other financial institution, nominee or person acting in an agency or a fiduciary capacity or because it relates to ownership interests in a person.
Amendment 156 #
Proposal for a directive
Article 1 – paragraph 1 – point 4 g (new)
Article 1 – paragraph 1 – point 4 g (new)
Directive 2011/16/EU
Article 18 – paragraph 3
Article 18 – paragraph 3
3. Notwithstanding paragraph 2netheless, a Member State may refuse the transmission of requested information where such information concerns taxable periods prior to 1 January 2011 and where the transmission of such information could have been refused on the basis of Article 8(1) of Directive 77/799/EEC if it had been requested before 11 March 2011.
Amendment 157 #
Proposal for a directive
Article 1 – paragraph 1 – point 5
Article 1 – paragraph 1 – point 5
Directive 2011/16/EU
Article 20 – paragraph 5
Article 20 – paragraph 5
5. The automatic exchange of information on advance cross-border rulings and advance pricing arrangements pursuant to Article 8a shall be carried out using a standard form once that form has been adopted by the Commission in accordance with the procedure referred to in Article 26(2).
Amendment 161 #
Proposal for a directive
Article 1 – paragraph 1 – point 6
Article 1 – paragraph 1 – point 6
Directive 2011/16/EU
Article 21 – paragraph 5
Article 21 – paragraph 5
5. TOn 31 December 2016 at the latest, the Commission shall develop a secure central directory where information to be communicated in the framework of Article 8a of this Directive mayust be recorded in order to satisfy the automatic exchange provided for in paragraphs 1 and 2 of Article 8a. The Commission shall have access to the information recorded in this directory. The necessary practical arrangements shall be adopted by the Commission in accordance with the procedure referred to in Article 26(2).
Amendment 162 #
Proposal for a directive
Article 1 – paragraph 1 – point 6
Article 1 – paragraph 1 – point 6
Directive 2011/16/EU
Article 21 – paragraph 5
Article 21 – paragraph 5
5. The Commission shall develop a secure central directory where information to be communicated in the framework of Articles 8 and 8a of this Directive may be recorded in order to satisfy the automatic exchange provided for in paragraphs 1 and 2 of Article 8a. The Commission shall have access to the information recorded in this directory. The necessary practical arrangements shall be adopted by the Commission in accordance with the procedure referred to in Article 26(2).
Amendment 164 #
Proposal for a directive
Article 1 – paragraph 1 – point 7 – point -a (new)
Article 1 – paragraph 1 – point 7 – point -a (new)
Directive 2011/16/EU
Article 23 – paragraph 2
Article 23 – paragraph 2
2. Member States shall communicate to the Commission a yearly assessment of the effectiveness of the automatic exchange of information referred to in Article 8 as well as the practical results achieved. The form and the conditions of communication of that yearly assessment shall be adopted by the Commission in accordance with the procedure referred to in Article 26(2) in respect of combating tax evasion, fraud and avoidance.
Amendment 165 #
Proposal for a directive
Article 1 – paragraph 1 – point 7 a a (new)
Article 1 – paragraph 1 – point 7 a a (new)
Directive 2011/16/EU
Article 23 – paragraph 5
Article 23 – paragraph 5
Amendment 166 #
Proposal for a directive
Article 1 – paragraph 1 – point 7ab (new)
Article 1 – paragraph 1 – point 7ab (new)
Directive 2011/16/EU
Article 23 – paragraph 6
Article 23 – paragraph 6
6. Information communicated to the Commission by a Member State under paragraphs 2, 3 and 4, as well as any report or document produced by the Commission using such information, may be transmitted to other 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 Member State which received it.
Amendment 167 #
Proposal for a directive
Article 1 – paragraph 1 – point 7 b a (new)
Article 1 – paragraph 1 – point 7 b a (new)
Directive 2011/16/EU
Article 23 – paragraph 6 a (new)
Article 23 – paragraph 6 a (new)
6a. The Member States of the requesting authority shall submit a report on the outcome of the investigation to the Commission once the case is closed. The Commission shall store these reports in a database and draw up a list of those guilty of cross-border tax evasion and avoidance in cases where criminal sanctions are imposed on the individual or legal entity covered by the investigation or automatic exchange of information.
Amendment 171 #
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 a Member State under Article 23, as well as any report or document produced by the Commission using such information, may be transmitted to other 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 Member State which received it.
Amendment 173 #
Proposal for a directive
Article 1 – paragraph 1 – point 8 a (new)
Article 1 – paragraph 1 – point 8 a (new)
The following Article is inserted: “Article 23b The Commission must examine all sanctions to be established in instances of refusal or omission of information exchange.”
Amendment 174 #
Proposal for a directive
Article 1 – paragraph 1 – point 8 b (new)
Article 1 – paragraph 1 – point 8 b (new)
Directive 2011/16/EU
Article 23 c (new)
Article 23 c (new)
The following Article is inserted: “Article 23c The Commission should accommodate and extend the working methods and the established criteria in the code of conduct in order to fight against the emergence of new forms of harmful fiscal practices within the present economic environment.”
Amendment 175 #
Proposal for a directive
Article 1 – paragraph 1 – point 8 c (new)
Article 1 – paragraph 1 – point 8 c (new)
1. Where the competent authority of a Member State receives from a third country information that is foreseeably relevant to the administration and enforcement of the domestic laws of that Member State concerning the taxes referred to in Article 2, that authority may, in so far as this is allowed pursuant to an agreement with that third country, provide that information to the competent authorities of Member States for which that information might be useful and to any requesting authorities and to the Commission.