5 Amendments of Gunnar BECK related to 2022/0413(CNS)
Amendment 69 #
Proposal for a directive
Recital 1
Recital 1
(1) Tax fraud, tax evasion and tax avoidance represent a major challenge for the Member States, the Union and at globalOECD level. Exchange of information is pivotal in the fight against such practices.
Amendment 73 #
Proposal for a directive
Recital 3
Recital 3
(3) On 1 December 2021 the European Council approved a report from the Council (Ecofin) requesting the European Commission to table in 2022 a legislative proposal containing further revisions to Council Directive 2011/16/EU24 , concerning exchange of information on crypto-assets and tax rulings for wealhigh net worthy individuals (HNWI).25 __________________ 24 Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC (OJ L 64, 11.3.2011, p. 1). 25 Document 14651/21, FISC 227, Ecofin report to the European Council on tax issues.
Amendment 80 #
Proposal for a directive
Recital 11
Recital 11
(11) In order to address new challenges arising from the growing use of alternative means of payment and investment, which pose new risks of tax evasion and are not yet covered by Directive 2011/16/EU, the rules on reporting and exchange of information should cover those crypto- assets and their users service providers (CASPs) that are covered under the MiCA Regulation.
Amendment 81 #
Proposal for a directive
Recital 12
Recital 12
(12) In order to ensure the proper functioning of the internal market, the reporting should be both effective, simple and clearly defined. Detecting taxable events that occur while investing in crypto- assets is difficult. Reporting crypto-asset service providers are best placed to collect and verify the necessary information on their users. The administrative burden should be minimised for the industry and their users so that it is able to develop its full potential within the Union.
Amendment 82 #
Proposal for a directive
Recital 13
Recital 13
(13) The automatic exchange of information between tax authorities is crucial to provide them with the necessary information to enable them to correctly assess the amounts of income taxes due. The reporting obligation should cover bothlarge cross-border and domestic transactions, in order to ensure the effectiveness of the reporting rules, the proper functioning of the Internal Market, a level playing field and respect of the principle of non- discrimination.