33 Amendments of Jonás FERNÁNDEZ related to 2016/0010(CNS)
Amendment 8 #
Proposal for a directive
Recital 1
Recital 1
(1) In recent years, the challenge posed by tax fraud and tax evasion has increased considerably and has become a major focus of concern within the Union and at global level. The automatic exchange of information constitutes an important tool in this regard and the Commission in its communication of 6 December 2012 containing an Action Plan to strengthen the fight against tax fraud and tax evasion highlighted the need to promote vigorously the automatic exchange of information as the future European and international standard for transparency and exchange of information in tax matters. The European Council in its conclusions of 22 May 2013 requested the extension of automatic information exchange at Union and global levels with a view to combatting tax fraud, tax evasion and aggressive tax planning (on both the demand and supply sides).
Amendment 13 #
Proposal for a directive
Recital 2
Recital 2
(2) As Multi National Enterprise (MNE) Groups are active in different countries, they have the possibility of engaging in aggressive tax planning practices, often facilitated by other jurisdictions and the Member States themselves, that are not available for domestic companies. When MNEs do so, purely domestic companies, normally small and medium- sized enterprises (SMEs) may be particularly affected as their tax burden is higher than that of MNE Groups. On the other hand, all Member States may suffer revenue losses and there is the risk of competition to attract MNE Groups by offering them further tax benefits. There is therefore a problem for the proper functioning of the Internal Market.
Amendment 21 #
Proposal for a directive
Recital 3
Recital 3
(3) Union tax authorities need comprehensive and relevant information on MNE Groups regarding their structure, transfer pricing policy, tax settlements and internal transactions in and outside the EU. That information will enable the tax authorities to react to harmful tax practices through changes in the legislation or adequate risk assessments and tax audits, and to identify whether companies have engaged in practices that have the effect of artificially shifting substantial amounts of income into tax-advantaged environments.
Amendment 28 #
Proposal for a directive
Recital 4
Recital 4
(4) Increased transparency towards tax authorities could have the effect of giving MNE Groups an incentive to abandon certain practices and pay their fair share of tax in the country where profits are made. Enhancing transparency for MNE Groups is therefore an essential part of tackling base erosion and profit shifting and, ultimately, tax avoidance.
Amendment 37 #
Proposal for a directive
Recital 6
Recital 6
(6) In the country-by-country report, MNEs Groups should provide annually and for each tax jurisdiction in which they do business the amount of revenue, profit before income tax and income tax paid and accrued, as well as tax credits. MNE Groups should also report number of their employees, stated capital, retained earnings and tangible assets in each tax jurisdiction. Finally, MNE Groups should identify each entity within the group doing business in a particular tax jurisdiction and should provide an indication of the business activities each entity engages in.
Amendment 42 #
Proposal for a directive
Recital 8
Recital 8
(8) To ensure the proper functioning of the Internal Market and equitable taxation, the EU has to provide for fair competition between EU MNE Groups and non-EU MNE Groups for which one or several of their entities are located in the EU. Both of them should therefore be subject to the reporting obligation.
Amendment 52 #
Proposal for a directive
Recital 11
Recital 11
(11) As regards exchange of information between Member States, Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC already provides for the mandatory automatic exchange of information in a number of fields. Its scope should be enlarged to provide for the mandatory automatic exchange of country- by-country reports between Member States, and between Member States and the Commission.
Amendment 53 #
Proposal for a directive
Recital 11
Recital 11
(11) As regards exchange of information between Member States, Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC already provides for the mandatory automatic exchange of information in a number of fields. Its scope should be enlarged to provide for the mandatory automatic exchange of country- by-country reports between Member States, without any exceptions whatsoever.
Amendment 62 #
Proposal for a directive
Recital 14
Recital 14
(14) The work on Action 13 of the BEPS Action Plan resulted in a set of standards for providing information for MNE Groups, including the master file, the local file and the country-by-country report. It is therefore appropriate to take into account the OECD standards when establishing the European rules on the country-by-country report, so that these are more rigorous.
Amendment 78 #
Proposal for a directive
Article 1 – paragraph 1 – point -1 (new)
Article 1 – paragraph 1 – point -1 (new)
Directive 2011/16/EU
Article 1 – paragraph 1
Article 1 – paragraph 1
-1) Article 1(1) is amended as follows: ‘1. This Directive lays down the rules and procedures under which the Member States shall cooperate with each other and with the Commission with a view to exchanging information that is foreseeably relevant to the administration and enforcement of the domestic laws of the Member States concerning the taxes referred to in Article 2.’
Amendment 79 #
Proposal for a directive
Article 1 – paragraph 1 – point 1 – point -a (new)
Article 1 – paragraph 1 – point 1 – point -a (new)
Directive 2011/16/EU
Article 3 – point 2
Article 3 – point 2
(-a) Article 3(2) is amended as follows: ‘(2) ‘central liaison office’ means: the office which has been designated as such with principal responsibility for contacts with other Member States and with the Commission in the field of administrative cooperation;’
Amendment 82 #
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 – paragraph 6
Article 4 – paragraph 6
(1a) Article 4(6) is amended as follows: ‘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 the central liaison office of its Member State and the Commission under the procedures laid down by that Member State.’
Amendment 83 #
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 – paragraph 2
Article 6 – paragraph 2
(1b) Article 6(2) is amended as follows: ‘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 84 #
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 – paragraph 4
Article 6 – paragraph 4
(1c) Article 6(4) is amended as follows: ‘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 85 #
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 8 – paragraph 1 – point a
Article 8 – paragraph 1 – point a
(1d) Article 8(1)(a) is amended as follows: ‘(a) income from employment; and self- employment;’
Amendment 86 #
Proposal for a directive
Article 1 – paragraph 1 – point 1 e (new)
Article 1 – paragraph 1 – point 1 e (new)
Directive 2011/16/EU
Article 8 – paragraph 1– point e a (new)
Article 8 – paragraph 1– point e a (new)
(1e) In Article 8(1), the following point is added: ‘(ea) tax settlements’
Amendment 87 #
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 8 – paragraph 1 – point e b (new)
Article 8 – paragraph 1 – point e b (new)
(1f) In Article 8(1), the following point is added: ‘(eb) country-by-country reports,’
Amendment 88 #
Proposal for a directive
Article 1 – paragraph 1 – point 1 g (new)
Article 1 – paragraph 1 – point 1 g (new)
Directive 2011/16/EU
Article 8 – paragraph 1 – point e c (new)
Article 8 – paragraph 1 – point e c (new)
(1g) In Article 8(1), the following point is added: ‘(ec) income from moveable assets (financial assets other than life insurance products, including savings accounts and fixed-term deposits).’
Amendment 105 #
Proposal for a directive
Article 1 – paragraph 1 – point 2 a (new)
Article 1 – paragraph 1 – point 2 a (new)
Directive 2011/16/EU
Article 9 – paragraph 1
Article 9 – paragraph 1
2a. Article 9(1) is amended as follows: ‘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 106 #
Proposal for a directive
Article 1 – paragraph 1 – point 2 b (new)
Article 1 – paragraph 1 – point 2 b (new)
Directive 2011/16/EU
Article 9 – paragraph 2
Article 9 – paragraph 2
(2b) Article 9(2) is amended as follows: ‘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 107 #
Proposal for a directive
Article 1 – paragraph 1 – point 2 c (new)
Article 1 – paragraph 1 – point 2 c (new)
Directive 2011/16/EU
Article 16 – paragraph 1
Article 16 – paragraph 1
(2c) Article 16(1) is amended as follows: ‘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 informationmay be treated as confidential if so stipulated under the national law of the Member State which received it. 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 108 #
Proposal for a directive
Article 1 – paragraph 1 – point 2 d (new)
Article 1 – paragraph 1 – point 2 d (new)
Directive 2011/16/EU
Article 16 – paragraph 2
Article 16 – paragraph 2
(2d) Article 16(2) is amended as follows: ‘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 109 #
Proposal for a directive
Article 1 – paragraph 1 – point 2 e (new)
Article 1 – paragraph 1 – point 2 e (new)
Directive 2011/16/EU
Article 16 – paragraph 5 a (new)
Article 16 – paragraph 5 a (new)
(2e) In Article 16, the following paragraph is inserted: (5a) 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 this is done 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.
Amendment 110 #
Proposal for a directive
Article 1 – paragraph 1 – point 2 f (new)
Article 1 – paragraph 1 – point 2 f (new)
Directive 2011/16/EU
Article 17 – paragraph 2
Article 17 – paragraph 2
Amendment 111 #
Proposal for a directive
Article 1 – paragraph 1 – point 2 g (new)
Article 1 – paragraph 1 – point 2 g (new)
Directive 2011/16/EU
Article 17 – paragraph 3
Article 17 – paragraph 3
Amendment 112 #
Proposal for a directive
Article 1 – paragraph 1 – point 2 h (new)
Article 1 – paragraph 1 – point 2 h (new)
Directive 2011/16/EU
Article 17 – paragraph 4
Article 17 – paragraph 4
Amendment 113 #
Proposal for a directive
Article 1 – paragraph 1 – point 2 i (new)
Article 1 – paragraph 1 – point 2 i (new)
Directive 2011/16/EU
Article 17 – paragraph 5
Article 17 – paragraph 5
Amendment 114 #
Proposal for a directive
Article 1 – paragraph 1 – point 2 j (new)
Article 1 – paragraph 1 – point 2 j (new)
Directive 2011/16/EU
Article 18 – paragraph 1
Article 18 – paragraph 1
(2j) Article 18(1) is amended as follows: ‘1. If information is requested by a Member State in accordance with this Directive, the requested Member State shall use its measures aimed at gathering information to obtain the requested information, even though that Member State may not need such information for its own tax purposes. That obligation is without prejudice to paragraphs 2, 3 and 4 of Article 17, the invocation of which shall in no case be construed as permitting a requested Member State to decline to supply information solely because it has no domestic interest in such information.’
Amendment 115 #
Proposal for a directive
Article 1 – paragraph 1 – point 2 k (new)
Article 1 – paragraph 1 – point 2 k (new)
Directive 2011/16/EU
Article 18 – paragraph 2
Article 18 – paragraph 2
(2k) Article 18(2) is amended as follows: ‘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 intere8sts in a person.’
Amendment 117 #
Proposal for a directive
Article 1 – paragraph 1 – point 4 a (new)
Article 1 – paragraph 1 – point 4 a (new)
Directive 2011/16/EU
Article 23 – paragraph 2
Article 23 – paragraph 2
(4a) Article 23(2) is amended as follows: ‘2. Member States shall communicate to the Commission any relevant information necessary for the evaluation of the effectiveness of administrative cooperation in accordance with this Directive in combating tax avoidance, tax evasion and tax avoidance.fraud.’
Amendment 124 #
Proposal for a directive
Article 1 – paragraph 1 – point 5 a (new)
Article 1 – paragraph 1 – point 5 a (new)
Directive 2011/16/EU
Article 23 – paragraph 6
Article 23 – paragraph 6
(5a) Article 23(6) is amended as follows: ‘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 andnfidential and shall enjoy the protection extended to similar information under the national law of the Member State which received it.’
Amendment 125 #
Proposal for a directive
Article 1 – paragraph 1 – point 5 b (new)
Article 1 – paragraph 1 – point 5 b (new)
Directive 2011/16/EU
Article 23 – paragraph 6 a (new)
Article 23 – paragraph 6 a (new)
(5b) In Article 23, the following paragraph is inserted: 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 126 #
Proposal for a directive
Article 1 – paragraph 1 – point 5 c (new)
Article 1 – paragraph 1 – point 5 c (new)
Directive 2011/16/EU
Article 24 – paragraph 1
Article 24 – paragraph 1
(5c) Article 24(1) is amended as follows: 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.