4 Amendments of Pirkko RUOHONEN-LERNER related to 2016/0209(CNS)
Amendment 14 #
Proposal for a directive
Recital 1
Recital 1
(1) Council Directive 2011/16/EU11 as amended by Directive 2014/107/ EU12 applies as of 1 January 2016 to 27 Member States and as of 1 January 2017 to Austria. That Directive implements the Global Standard for Automatic Exchange of Financial Account Information in Tax Matters (“"Global Standard”") within the Union. As such, it ensures thatincreases the amount of information on Account Holders of Financial Accounts that is reported to the Member State where the Account Holder is resident. __________________ 11 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). 12 Council Directive 2014/107/EU of 9 December 2014 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation (OJ L 359, 16.12.2014, p. 1).
Amendment 28 #
Proposal for a directive
Recital 4
Recital 4
(4) It is therefore necessary to ensure the access by the tax authorities to the AML information, procedures, documents and mechanisms for the performance of their duties in monitoring the proper application of Directive 2011/16/EU and for the functioning of all forms of administrative cooperation by that Directive.
Amendment 34 #
Proposal for a directive
Recital 4 a (new)
Recital 4 a (new)
(4a) Moreover, given that the upgraded information exchange and the information leaks have increased the spontaneous exchange and availability of information, it is very important that Member States investigate and act upon all potential wrongdoings.
Amendment 52 #
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 22– paragraph 1 b (new)
Article 22– paragraph 1 b (new)