8 Amendments of Markus FERBER related to 2020/0148(CNS)
Amendment 59 #
Proposal for a directive
Recital 15
Recital 15
(15) The objective of preventing tax evasion and avoidance could be ensured by requiring digital platform operators to report income earned through platforms at an early stage, before the national tax authorities carry out their yearly tax assessments. To facilitate the work of Member States’ tax authorities, the reported information should be exchanged without undue delay and at the latest within one month following the reporting. In order to facilitate the automatic exchange of information and enhance the efficient use of resources, exchanges should be carried out electronically through the existing common communication network (‘CCN’) developed by the Union.
Amendment 62 #
Proposal for a directive
Recital 16
Recital 16
(16) The evaluation of Directive 2011/16/EU carried out by the Commission demonstrated the need for consistent monitoring of the effectiveness in the application of that Directive and of the national transposing provisions enabling this application. In order for the Commission to continue to properly monitor and evaluate the effectiveness of the automatic exchanges of information under Directive 2011/16/EU, Member States should be obliged to communicate the statisticsall relevant information on such exchanges to the Commission on an annual basis.
Amendment 72 #
Proposal for a directive
Recital 21
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 and should only be possible for the reasons laid out in this directive. 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.
Amendment 90 #
Member States shall inform the Commission annually of at least twothe categories of income and capital mentioned in the first subparagraph with regard to which they communicate information concerning residents of another Member State.
Amendment 102 #
Proposal for a directive
Article 1 – paragraph 1 – point 6
Article 1 – paragraph 1 – point 6
Directive 2016/11/EU
Article 8ac – paragraph 3
Article 8ac – paragraph 3
3. The communication pursuant to paragraph 2 shall take place using the standard form referred to in Article 20(7) without undue delay and at the latest within 2one months following the end of the Reportable Period to which the reporting obligations of the Reporting Platform Operator relate.
Amendment 104 #
Proposal for a directive
Article 1 – paragraph 1 – point 7 – point a
Article 1 – paragraph 1 – point 7 – point a
Directive 2011/16EU
Article 8b – paragraph 1
Article 8b – paragraph 1
1. Member States shall provide the Commission on an annual basis with all relevant material information, including statistics on the volume of automatic exchanges as well as an assessment of the usability of the data being exchanged under Articles 8(1), 8(3a), 8aa and 8ac, and with information on the administrative and other relevant costs and benefits relating to exchanges that have taken place and any potential changes, for both tax administrations and third parties..
Amendment 113 #
Proposal for a directive
Article 1 – paragraph 1 – point 10
Article 1 – paragraph 1 – point 10
Directive 2011/16/EU
Article 12a – paragraph 3 – introductory part
Article 12a – paragraph 3 – introductory part
3. A request for a joint audit by a competent authority of a Member State may be rejected on justified grounds and, in particular, for any of the following reasons:
Amendment 125 #
Proposal for a directive
Article 1 – paragraph 1 – point 18
Article 1 – paragraph 1 – point 18
Directive 2011/16/EU
Article 23a – paragraph 2 – subparagraph 3
Article 23a – paragraph 2 – subparagraph 3
Notwithstanding the first and second subparagraphs, the Commission mayshall publish annually anonymised summaries of the statistical data that Member States communicate to it in accordance with Article 23(4)..