BETA

Activities of Gunnar BECK related to 2020/0148(CNS)

Plenary speeches (1)

Administrative cooperation in the field of taxation (debate)
2021/03/08
Dossiers: 2020/0148(CNS)

Shadow reports (1)

REPORT on the proposal for a Council Directive amending Directive 2011/16/EU on administrative cooperation in the field of taxation
2021/02/09
Committee: ECON
Dossiers: 2020/0148(CNS)
Documents: PDF(291 KB) DOC(127 KB)
Authors: [{'name': 'Sven GIEGOLD', 'mepid': 96730}]

Amendments (11)

Amendment 52 #
Proposal for a directive
Recital 10
(10) Given the wide use of digital platforms in performing commercial activities, both by individuals and entities, it is crucial to ensure that the information is reportable regardless of the legal nature of the seller. Nevertheless, an exception should be provided for governmental entities, which should not be captured by the reporting obligationThe reporting obligation should also apply to governmental entities.
2021/01/11
Committee: ECON
Amendment 55 #
Proposal for a directive
Recital 14
(14) Considering the developments in the digitalised economy, the reporting of commercial activity should include the rental of immovable property, personal services, sales of goods, the rental of any mode of transport and, investing and lending in the context of crowdfunding. A, and activities carried out by a seller acting as an employee of the platform operator should not fall within the scope of reporting.
2021/01/11
Committee: ECON
Amendment 64 #
Proposal for a directive
Recital 17
(17) It is necessary to strengthen the mechanisms of Directive 2011/16/EU regarding the presence of officials of the tax administration of one Member State in the territory of another Member State and the carrying out of simultaneous controls by two or more Member States in order to ensure their effective application. It follows that responses to requests for the presence of officials of another Member State and for simultaneous controls should be provided within a specified timeframe. WhereParticipation of foreign officials are present in the territory of another Member State during an administrative enquiry, or participate through the use of electronic means of communication, they should be allowednot include active participation, such as the right to directly interview individuals and examine records, unless explicitly permitted by the Member State where the inquiry takes place.
2021/01/11
Committee: ECON
Amendment 66 #
Proposal for a directive
Recital 19
(19) Multilateral controls carried out with the support of the Fiscalis 2020 programme established by Regulation (EU) No 1286/2013 of the European Parliament and of the Council23 have demonstrated the benefit of co-ordinated controls of one or more taxpayers that are of common or complementary interest to two or more tax administrations in the Union. As there is no explicit legal base for conducting joint audits, such joint actions are currently conducted based on the combined provisions of Directive 2011/16/EU regarding the presence of foreign officials in the territory of other Member States and on simultaneous controls. However, in many cases this practice has proven to be insufficient and lacking legal clarity and certainty. _________________ 23Regulation (EU) No 1286/2013 of the European Parliament and of the Council of 11 December 2013 establishing an action programme to improve the operation of taxation systems in the European Union for the period 2014-2020 (Fiscalis 2020) and repealing Decision No 1482/2007/EC (OJ L 347, 20.12.2013, p. 25).
2021/01/11
Committee: ECON
Amendment 68 #
Proposal for a directive
Recital 20
(20) Member States should adopt a clear and efficient legal framework to allow their tax authorities to perform joint audits of persons with cross-border activity. Joint audits are administrative enquiries conducted jointly by the competent authorities of two or more Member States, to examine a case linked to one or more persons of common or complementary interest to these Member States. Joint audits can play an important role in contributing to the better functioning of the internal market. Joint audits should be structured to offer legal certainty to taxpayers through clear procedural rules, including for mitigating the risk of double taxation.deleted
2021/01/11
Committee: ECON
Amendment 70 #
Proposal for a directive
Recital 21
(21) In order to ensure the effectiveness of the process, responses to requests for joint audits should be provided within a given timeframe. Rejections of requests should be duly justified. The procedural arrangements applicable to a joint audit should be those of the Member State where the relevant audit action takes place. Accordingly, evidence collected during a joint audit should be mutually recognised by the participating Member State(s). It is equally important that the competent authorities agree on the facts and circumstances of the case and endeavour to reach an agreement on how to interpret the tax position of the audited person(s). In order to ensure that the outcome of a joint audit can be implemented in the participating Member States, the final report should have equivalent legal value to the relevant national instruments that are issued as a result of an audit in the participating Member States. Where necessary, Member States should provide the legal framework for the performance of a corresponding adjustment.deleted
2021/01/11
Committee: ECON
Amendment 73 #
Proposal for a directive
Recital 22
(22) Recognising that joint audits are founded on mutual trust and consent between the competent authorities of the participating Member States, the exchange of information related to commercial, industrial or professional secrets or to a commercial process, or information the disclosure of which would be contrary to public policy, should not be refused in the context of a joint audit. Such exchanged information should however remain confidential and not be disclosed to third parties.
2021/01/11
Committee: ECON
Amendment 78 #
Proposal for a directive
Recital 30
(30) The objective of this Directive, namely is the efficient administrative cooperation between Member States under conditions compatible with the proper functioning of the internal market, cannot sufficiently be achieved by the Member States. Its aim to improve the cooperation between tax administrations requires uniform rules that can be effective in cross-border situations, and therefore be better achieved at Union level. The Union may adopt measures, in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty on European Union. In accordance with the principle of proportionality, as set out in that Article, this Directive does not go beyond what is necessary in order to achieve that objectivd therefore has a clear intergovernmental nature.
2021/01/11
Committee: ECON
Amendment 109 #
Proposal for a directive
Article 1 – paragraph 1 – point 8 – point a
Council Directive 2011/16/EU
Article 11 – paragraph 1 – point (c)
(c) participate in the administrative enquiries carried out by the requested Member State through the use of electronic means of communication, where appropriate.deleted
2021/01/11
Committee: ECON
Amendment 111 #
Proposal for a directive
Article 1 – paragraph 1 – point 8 – point b
Council Directive 2011/16/EU
Article 11– paragraph 2
(b) In paragraph 2, the first subparagraph is replaced by the following: ‘Where officials of the requesting authority are present during administrative enquiries, or participate through the use of electronic means of communication, they may interview individuals and examine records..’deleted
2021/01/11
Committee: ECON
Amendment 112 #
Proposal for a directive
Article 1 – paragraph 1 – point 10
Council Directive 2011/16/EU
Article 12a
[...]deleted
2021/01/11
Committee: ECON