39 Amendments of Pirkko RUOHONEN-LERNER related to 2018/2121(INI)
Amendment 2 #
Motion for a resolution
Citation 4
Citation 4
— having regard to its TAXE committee resolution of 25 November 20152 and its TAX2 committee resolution of 6 July 20163 on tax rulings and other measures similar in nature or effect, _________________ 2 Resolution of 25 November 2015 on tax rulings and other measures similar in nature or effect, OJ C 366, 27.10.2017, p. 51. 3 Resolution of 6 July 2016 on tax rulings and other measures similar in nature or effect, OJ C 101, 16.3.2018, p. 79.
Amendment 6 #
Motion for a resolution
Citation 7
Citation 7
— having regard to the Commission’s follow-up to each of the above mentioned Parliament resolutions,6 ,6, _________________ 6 The March 2016 joint follow-up on bringing transparency, coordination and convergence to corporate tax policies in the Union and TAXE 1 resolutions, the November 2016 follow-up to the TAXE 2 resolution and the April 2018 follow-up to the PANA resolution.
Amendment 7 #
Motion for a resolution
Citation 8
Citation 8
— having regard to the numerous revelations ofby investigative journalists, which have become knownsuch as the LuxLeaks, Panama papers, Paradise papers and CumEx scandals,
Amendment 23 #
Motion for a resolution
Citation 22 a (new)
Citation 22 a (new)
- having regard to the Commission proposal of 23 April 2018 on the protection of whistle-blowers;
Amendment 28 #
Motion for a resolution
Citation 25 a (new)
Citation 25 a (new)
- having regard to the report by Transparency International and Global Witness entitled 'European Getaway. Inside the Murky World of Golden Visas';
Amendment 38 #
Motion for a resolution
Paragraph 1
Paragraph 1
1. Recalls that current international and national tax rules were mostly conceived in the early 20th century; asserts that there is an urgent rules need forto be reform of the rulesed continuously, as criminals find new ways of laundering money and evading tax, so that international, EU and national tax systems are fit for the new economic, social and technologic challenges of the 21st century; notes the broad understanding that current tax systems are not equippedrecalls that money laundering and other crimes often occur in conjunction with capital flight, which cannot be curbed without solving the economic and administrative problems of the country of origin; notes the broad understanding of the need to reform tax systems to keep upace with these developments and ensure that all market participants pay fair taxes;
Amendment 43 #
Motion for a resolution
Paragraph 1 a (new)
Paragraph 1 a (new)
1a. Recalls that improving tax collection in EU countries is likely to reduce crime associated with tax evasion and the money laundering that follows it;
Amendment 48 #
Motion for a resolution
Paragraph 2
Paragraph 2
2. Highlights that Parliament has made a substantial contribution to the fight against financial crimes, tax evasion and tax avoidance as uncovered in the LuxLeaks, Panama Papers and Paradise Papers cases, notably with the work of the TAXE, TAXE2 and TAX3 Special Committees, the PANA inquiry committee and the ECON committee;
Amendment 59 #
Motion for a resolution
Paragraph 3
Paragraph 3
3. Welcomes the fact that during its current term the Commission has put forward 22 legislative proposals aimed at closing some of the loopholes, improving the fight against financial crimes and aggressive tax planning, and enhancing tax collection efficiency and tax fairness, but is astonished that the administrative system of the United States still seems to be more effective at detecting abuses; calls for the swift adoption of initiatives that have not yet been finalised and for careful monitoring of the implementation to ensure efficiency and proper enforcementof both laws and supervision, in order to keep pace with the versatilityvarious forms of tax fraud, tax evasion and aggressive tax planning, and to obtain information about them in other ways than by means of whistle-blowing on scandals; calls on the Commission to clarify the practices adhered to in the United States in order to protect and encourage whistle-blowers;
Amendment 74 #
Motion for a resolution
Paragraph 4
Paragraph 4
4. Deplores again ‘the lfack of reliable and unbiased statistics on the magnitude of tax avoidance and tax evasion [and] stresses the importance of developing appropriate and transparent methodologiest that there is little statistical information on tax evasion, tax fraud and money laundering; considers that the quality of the monitoring of the implementation of directives depends on sufficient data collection being ensured from the outset; recalls that statistical data can be used to quaidentify the scale of theseuses and consequences of phenomena, as wellsuch as their impact on countries’ public finances, economic activities and public investments’; calls for technical assistance to be requested from Eurostat for the collection of comprehensive and accurate statistics and for guidance on what statistics are needed, so that they are provided in a comparable, easily coordinated digital format;
Amendment 78 #
Motion for a resolution
Paragraph 4 a (new)
Paragraph 4 a (new)
4a. Calls for statistics to be collected in accordance with the guidelines of Eurostat or other experts concerning not only taxation but also measures against money laundering, applicants for CBI and RBI and applications that have been accepted and rejected, large transactions at free ports, customs warehouses and special economic zones, as well as disclosures made by intermediaries and whistle-blowers;
Amendment 80 #
Motion for a resolution
Paragraph 4 b (new)
Paragraph 4 b (new)
4b. Considers that the detection of criminal offences requires both rapid provision of information by banks and intermediaries and rapid exchanges of information between national and EU authorities; takes the view that, in addition to making it possible to require banks to afford immediate access to data, it is necessary to make the information systems of tax administrations and financial intelligence units (FIUs) compatible and uniform in order to accelerate exchanges of information; considers that, in developing information systems, one objective should be a European standard to facilitate rapid exchanges of information between the Member States' police and tax authorities in cases where fraud is suspected;
Amendment 210 #
Motion for a resolution
Paragraph 21
Paragraph 21
Amendment 306 #
Motion for a resolution
Paragraph 34
Paragraph 34
Amendment 362 #
Motion for a resolution
Paragraph 43
Paragraph 43
43. Reminds Member States of their obligation under the Treaty32 to cooperate loyally, sincerely and expeditiously; calls, therefore, in the light of cross-border cases, most notably in the light of the so- called Cum-Ex files, for the nomination of Single Points of Contact (SPoC) by all Member States’ national tax authorities, in line with the SPoC-system of the Joint International Taskforce on Shared Intelligence and Collaboration (JITSIC) in the framework of the OECD33, to facilitate and enhance cooperation in combating tax fraud, tax evasion and aggressive tax planning; calls further on the Commission to facilitate and coordinate cooperation between Member States’ SPoCs; _________________ 32 Article 4(3) TEU. 33 http://www.oecd.org/tax/forum-on-tax- administration/jitsic/
Amendment 367 #
Motion for a resolution
Paragraph 44 a (new)
Paragraph 44 a (new)
44a. With reference to its Cum-Ex Resolution of 29 November 2018, calls on Member States to identify loopholes in the arrangements for refunds of dividend tax and other taxes and to reform their tax systems in order to eliminate loopholes; calls on the Commission to support Member States in this task by sharing information on tax collection systems that can combat the tax collection problems that have come to light as a result of the Cum-Ex scandal; calls for an extension of mandatory automatic exchanges of information between tax authorities to include necessary information on dividend tax and tax refunds.
Amendment 400 #
Motion for a resolution
Paragraph 45
Paragraph 45
45. Stresses that the proposal for public CBCR was submitted to the co-legislators just after the Panama papers scandal on 12 April 2016, and that Parliament adopted its position on it on 4 July 2017; recalls that the latter called for an enlargement of the scope of reporting and protection of commercially sensitive information; deplores the lack of progress and cooperation from the Council since 2016; urges for progress to be made in the Council so that it enters into negotiations with Parliament in order to ensure the swift adoption of the proposal;
Amendment 450 #
Amendment 475 #
Motion for a resolution
Paragraph 56
Paragraph 56
Amendment 517 #
Motion for a resolution
Paragraph 65
Paragraph 65
65. Welcomes, therefore, the Commission’s VAT action plan of 6 April 2016 to reform the VAT framework and the 13 legislative proposals adopted by the Commission since December 2016 that address the shift towards the definitive VAT regime, remove VAT obstacles to e- commerce, review the VAT regime forwith reference to SMEs, modernise the VAT rates policy and tackle the VAT tax gap;
Amendment 520 #
Motion for a resolution
Paragraph 66
Paragraph 66
Amendment 575 #
Motion for a resolution
Paragraph 80 a (new)
Paragraph 80 a (new)
80а. Recalls that VAT fraud can also be used on a large scale for terrorist financing purposes; considers that combating terrorist financing is an effective way of thwarting the activities of terrorist organisations; points out that around 2% of those who commit VAT fraud make some 80% of the profits from crime, for which reason exchanges of information between the police, tax authorities and other authorities should be expedited, including in cross-border cases;
Amendment 593 #
Motion for a resolution
Paragraph 83
Paragraph 83
Amendment 620 #
Motion for a resolution
Paragraph 86
Paragraph 86
86. Observes that at least 5 000 non-EU citizens have obtained EU citizenship through citizenship by investment schemes58 ; notes that, according to a study published by Transparency International and Global Witness, at least 6 000 people have been granted citizenship and almost 100 000 residence permits have been issued; _________________ 58 See the above-mentioned study.
Amendment 630 #
Motion for a resolution
Paragraph 87
Paragraph 87
87. Stresses that CBI and RBI schemes carry significant risks, including a devaluation of EU citizenship, threats to security and the potential for corruption, money laundering and tax evasion; reiterates its concern that citizenship or residence couldan be granted through these schemes without proper or indeed any customer due diligence (CDD) having been carried outby the competent authorities having been carried out; points out that the requirements of the Fifth Anti-Money Laundering Directive (AMLD5) compelling obliged entities to consider persons who have submitted applications under CBI and RBI schemes as being high risk for purposes of the due diligence process, do not reduce the risks associated with such schemes and must not absolve Member States from their responsibility to establish, comply with and monitor enhanced customer due diligence; notes that several formal investigations into corruption and money laundering have been launched at national and EU level directly related to CBI and RBI schemes; underlines that, at the same time, the economic sustainabilre is no evidence of economic benefitys and visustainability of the investments provided through these schemes remain uncertain; stresses that, as a result of freedom of movement, systemic risks affect all Member States;
Amendment 644 #
Motion for a resolution
Paragraph 89
Paragraph 89
89. Worries that there is very little transparency in relation to the number and origin of applicants, the numbers of individuals granted citizenship or residency by these schemes and the amount invested through these schemes; appreciates the fact that someobserves that only a few Member States make explicit the name and nationalities of the individuals who are granted citizenship or residency under these schemes; calls on all Member States currently providing CBI and RBI to increase their transparency in this regard as soon as possible;
Amendment 661 #
Motion for a resolution
Paragraph 91
Paragraph 91
91. Concludes that the potential economic benefits of CBI and RBI schemes do not offset the serious money laundering and, tax evasion and security risks they present; calls on Member States to phase out all existing CBI or RBI schemes as soon as possible; stresses that, in the meantime, Member States should properly ensure that enhanced CDD on applicants for citizenship or residence through these schemes is duly carried out, as required by AMLD5nd the work of the competent authorities monitored, as required by AMLD5; calls, furthermore, on the Commission to identify legislative instruments that set EU-wide uniform standards for CBI and RBI schemes; calls on the Member States to ensure that competent authorities have ultimate responsibility for assessing the due diligence processes and decisions; calls on the Commission to monitor rigorously and continuously the proper implementation and application of CDD within the framework of CBI and RBI schemes until they are repealed in each Member State;
Amendment 674 #
Motion for a resolution
Paragraph 93
Paragraph 93
93. Urges the Commission to finalise its study on CBI and RBI schemes in the Union; urges the Commission to examine whether, and, if so, which of these schemes posed a threat to EU legislation; and to consider possible ways to address the problems associated with these schemes; calls on the Commission to assess the risks associated with the issuance of, and in particular the sale of, citizenship and residence permits as part of the next supranational risk assessment; also calls on the Commission to assess the risks associated with visa waiver agreements with countries operating CBI or RBI schemes; calls on the Commission to extend the list of obliged entities under the fifth Anti-Money Laundering Directive (AMLD5) to all operators and service providers involved in trade in citizenship or residence permits or acting as advisers in this field; calls on the Commission to develop procedures to coordinate the exchange of information between Member States on unsuccessful applications;
Amendment 709 #
Motion for a resolution
Paragraph 102 a (new)
Paragraph 102 a (new)
102a. Notes that the end of banking secrecy has led to the emergence of investment in new assets such as art, which has led to rapid growth of the art market in recent years; stresses that free zones provide them with a safe and widely disregarded storage space, where trade can be conducted untaxed and ownership can be concealed, while art itself remains an unregulated market, due to factors such as the difficulty of determining market prices and finding specialists; points out that, for example, it is easier to move a valuable painting to the other side of the world than a similar amount of money;
Amendment 867 #
Motion for a resolution
Paragraph 130
Paragraph 130
130. Welcomes the fact that AMLD5 has broadened the list of obliged entities to include providers engaged in exchange services between virtual currencies and fiat currencies, custodian wallet providers, art traders and free ports; calls on the Commission to extend the list of obliged entities to operators and service providers involved in trade in citizenship or residence permits or acting as advisers in this field;
Amendment 876 #
Motion for a resolution
Paragraph 133
Paragraph 133
133. Notes that the Union’s AML legislation obliges Member States to establish central registers containing complete beneficial ownership data for companies and trusts, and that it also provides for their interconnection; welcomes the fact that AMLD5 obliges Member States to ensure that the information on beneficial ownership is accessible in all cases to any member of the general public; stresses that the interconnection of registers should be ensured by the Commissioncalls on the Member States to establish freely accessible and transparent registers; stresses that the interconnection of registers should be ensured by the Commission; calls on the Commission to formulate and adopt technical guidelines to promote uniform formatting, interoperability and interconnection of Member States’ registers; considers that the Commission should closely monitor the functioning of this interconnected system and assess within a reasonable time whether it is working properly and whether it should be supplemented by the establishment of an EU public register of beneficial ownership;
Amendment 904 #
Motion for a resolution
Paragraph 138 a (new)
Paragraph 138 a (new)
138a. Calls, in this context, on the Member States to implement, as soon as possible, the fifth Anti-Money Laundering Directive, which imposes an obligation on virtual currency wallet and exchange services to identify their customers, making it difficult to use virtual currencies anonymously;
Amendment 924 #
Motion for a resolution
Paragraph 141
Paragraph 141
141. Recalls that EU AML legislation requires Member States to lay down sanctions for breaches of anti-money laundering rules; stresses that these sanctions must be effective, proportionate and dissuasive; recalls that EU anti-money laundering legislation obliges Member States to publish information and statistics on the implementation of anti- money laundering measures, in particular that decisions on administrative measures or sanctions for breaches of anti-money laundering provisions must be published on the official websites of the competent authorities immediately when the person to be penalised has been informed of the decision, and that the publication should include at least information on the type and nature of the breach and the identity of those responsible; calls on the Member States, in addition, to publish information on the nature and level of sanctions imposed; calls on the Member States to apply sanctions and other measures also to members of executive bodies and other natural persons who under national law are responsible for breaches of anti- money laundering rules;
Amendment 1162 #
Motion for a resolution
Paragraph 180
Paragraph 180
180. Believes that the protection of whistle-blowers and the provision of adequate incentives for them is of major importance to ensure that unlawful activities and abuse of law are prevented or do not prosper; stresses that whistle- blowers are often a crucial source for investigative journalism and should therefore be protected against any form of harassment and retaliation and should be guaranteed anonymity; considers that whistle-blowers must be provided with sufficient incentives, taking account of the possible long-term effects of disclosure and subsequent retaliation; believes that it is necessary to protect the confidentiality and anonymity of investigative journalism’s sources, including whistle- blowers, if the role of investigative journalism as a watchdog in democratic society is to be safeguarded; calls on the Commission to study the practices adhered to in the United States to protect and provide incentives for whistle-blowers, and to put forward a proposal to make similar schemes in the EU even more effective;
Amendment 1172 #
Motion for a resolution
Paragraph 181 a (new)
Paragraph 181 a (new)
181a. Welcomes the Commission proposal of 23 April 2018 on the protection of whistle-blowers; regrets, however, that EU staff were not included among the target groups covered by the proposal for a directive; recognises that EU staff are currently not offered the same level of protection as in the proposal; calls on all EU agencies and institutions to tackle this shortcoming immediately by adapting their internal rules in order to reflect best international whistle-blower protection practices;
Amendment 1189 #
Motion for a resolution
Paragraph 185
Paragraph 185
185. Strongly condemns acts of violence against journalists; recalls with dismay that in recent years journalists involved in the investigation of dubious activities with a corruption and money laundering component have been murdered in Malta and, Slovakia and Bulgaria85; _________________ 85 Daphne Caruana Galizia, killed in Malta on 16.10.2017; Ján Kuciak, killed together with his partner Martina Kušnírová, in Slovakia on 21.2.2018; Viktoria Marinova, murdered in Bulgaria on 6.10.2018.
Amendment 1198 #
Motion for a resolution
Paragraph 187 a (new)
Paragraph 187 a (new)
187a. Notes that the Bulgarian authorities have initially denied that there was any connection between the murder of Viktoria Marinova and her work as a journalist; is concerned about the doubts expressed by some journalists that the murder also had a political dimension; calls, therefore, on the Bulgarian authorities to continue the investigation into the murder of Viktoria Marinova;
Amendment 1231 #
Motion for a resolution
Paragraph 199
Paragraph 199
199. Calls for the newly elected Parliament to initiate an overall assessment on progress as regards access to documents requested by the TAXE, TAXE2, PANA and TAX3 committees, comparing the requests made with those granted by the Council and other EU institutions, and to initiate, if needed, the necessary procedural and/or legal measures;
Amendment 1282 #
Motion for a resolution
Paragraph 207
Paragraph 207
207. Takes the view that the work of the TAXE, TAXE2, PANA and TAX3 committees should be continued, in the forthcoming parliamentary term, in a permanent structure within Parliament such as a subcommittee to the Committee on Economic and Monetary Affairs (ECON);