4 Amendments of Tom VANDENKENDELAERE related to 2015/0068(CNS)
Amendment 43 #
Proposal for a directive
Recital 5 a (new)
Recital 5 a (new)
(5a) To avoid arbitrary distinctions between tax arrangements given in the context of different national administrative practices, the definitions of advance rulings and advance pricing arrangements should cover tax arrangements regardless of the formal or informal manner in which they were issued, and irrespective of their binding or non-binding nature.
Amendment 58 #
Proposal for a directive
Recital 8
Recital 8
(8) Member States should exchange the basic information to be communicated also with the Commission. This wbasic information should enable the Commission at any point in time to efficiently 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 84 #
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 and irrespective of its formal, informal, legally binding or non-binding nature, which:
Amendment 140 #
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. The Commission shall propose a common Union framework setting out standard procedural requirements for tax rulings, including: 1) the obligation to publish an anonymised and summarised version of all tax rulings, fully respecting confidentiality requirements, 2) the obligation to publish the criteria for granting, refusing and revoking tax rulings, 4) equal treatment and availability to all taxpayers, 5) the requirement that at least two officials (either internally or externally shown) give their approval of decisions on rulings.