2 Amendments of Tom VANDENKENDELAERE related to 2016/0209(CNS)
Amendment 23 #
Proposal for a directive
Recital 3 a (new)
Recital 3 a (new)
(3a) The Panama Papers and Bahamas Leaks revelations have once again confirmed the paramount need for greater tax transparency as well as closer coordination and cooperation between jurisdictions.
Amendment 50 #
Proposal for a directive
Article 1 – paragraph 1
Article 1 – paragraph 1
Directive 2011/16/EU
Article 22 – paragraph 1 a (new)
Article 22 – paragraph 1 a (new)
(1a) For the purpose of the implementation and enforcement of the laws of the Member States giving effect to this directive, and to ensure the functioning of the administrative cooperation it establishes, Member States shall provide by law for access by tax authorities to the central registers, mechanisms, procedures, documents and information referred to in articles 13, 30, 31, 32a and 40 of Directive 2015/849/EU of the European Parliament and of the Council*.