10 Amendments of Markus FERBER related to 2016/0338(CNS)
Amendment 46 #
Proposal for a directive
Recital 2
Recital 2
(2) For this reason, it is necessary that mechanisms available in the Union ensure the rapid, effective and legally binding resolution of double taxation disputes and the effective elimination of the double taxation at stake. This is in line with the provisions of Action 14 of the OECD Action Plan on 'Base Erosion and Profit Shifting - BEPS'.
Amendment 52 #
Proposal for a directive
Recital 3
Recital 3
(3) The currently existing mechanisms provided for in bilateral tax treaties do not achieve the provision of a full relief from double taxation in a timely manner in all cases. The existing Convention on the elimination of double taxation in connection with the adjustments of profits of associated enterprises (90/436/EEC)7 ('the Union Arbitration Convention') has a limited scope as it is only applicable to transfer pricing disputes and attribution of profits to permanent establishments. The monitoring exercise carried out as part of the implementation of the Union Arbitration Convention has revealed some important shortcomings, in particular as regards access to the procedure and the length and the effective conclusion of the procedure. _________________ 7These shortcomings have the same effect as an obstacle to investment and should be eliminated. _________________ 7 OJ L 225, 20.8.1990, p. 10. OJ L 225, 20.8.1990, p. 10.
Amendment 82 #
Proposal for a directive
Recital 11
Recital 11
(11) The Commission should review the application of this Directive after a period of five years and Member States should provide the Commission with appropriate input to support this review,. The Commission should inform the European Parliament and the Member States of the results of this review.
Amendment 84 #
Proposal for a directive
Recital 11 a (new)
Recital 11 a (new)
(11 a) This Directive will only realise its full potential if similar rules are also implemented in third countries. Accordingly, the Commission should also advocate the establishment of binding dispute resolution procedures at international level.
Amendment 97 #
Proposal for a directive
Article 3 – paragraph 2
Article 3 – paragraph 2
2. The competent authorities shall acknowledge receipt of the complaint within one month from the receipt of the complaint. They shall also inform the competent authorities of the other Member States concerned onimmediately about the receipt of the complaint.
Amendment 109 #
Proposal for a directive
Article 3 – paragraph 5
Article 3 – paragraph 5
5. The competent authorities of the Member States concerned shall take a decision on the acceptance and admissibility of the complaint of a taxpayer within six months of the receipt thereof. The competent authorities shall inform the taxpayers and the competent authorities of the other Member States immediately of their decision.
Amendment 111 #
Proposal for a directive
Article 4 – paragraph 1 – subparagraph 1
Article 4 – paragraph 1 – subparagraph 1
Where the competent authorities of the Member States concerned decide to accept the complaint according to Article 3(5), they shall endeavour to eliminate the double taxation by mutual agreement procedure within twoone years starting from the last notification of one of the Member States’ decision on the acceptance of the complaint.
Amendment 114 #
Proposal for a directive
Article 4 – paragraph 1 – subparagraph 2
Article 4 – paragraph 1 – subparagraph 2
The period of twoone years referred to in the first subparagraph may be extended by up to six months at the request of a competent authority of a Member State concerned, if the requesting competent authority provides justification it in writing. That extension shall be subject to the acceptance by taxpayers and the other competent authorities.
Amendment 133 #
Proposal for a directive
Article 6 – paragraph 2 – subparagraph 2
Article 6 – paragraph 2 – subparagraph 2
Where the Advisory Commission confirms the existence of double taxation and the admissibility of the complaint, the mutual agreement procedure provided for in Article 4 shall be initiated at the request of one of the competent authorities. The competent authority concerned shall notify the Advisory Commission, the other competent authorities concerned and the taxpayers of that request. The period of twoone years provided for in Article 4(1) shall start from the date of the decision taken by the Advisory Commission on the acceptance and admissibility of the complaint.
Amendment 190 #
Proposal for a directive
Article 15 – paragraph 3 – point b
Article 15 – paragraph 3 – point b
(b) twoone years referred pursuant to in Article 4(1).