Activities of Andżelika Anna MOŻDŻANOWSKA related to 2022/0413(CNS)
Shadow reports (1)
REPORT on the proposal for a Council directive amending Directive 2011/16/EU on administrative cooperation in the field of taxation
Amendments (9)
Amendment 99 #
Proposal for a directive
Recital 29
Recital 29
(29) The Tax Identification Number (‘TIN’) is essentiauseful for Member States to match information received with data present in national databases. It increases Member States’ capability of identifying the relevant taxpayers and correctly assessing the related taxes. Therefore, it is important that Member States may require that the TIN is indicated – provided that the scope of this indicator in the tax law of the country concerned does not go beyond tax matters – in the context of exchanges related to financial accounts, advance cross-border rulings and advance pricing agreements, country-by-country reports, reportable cross-border arrangements, and information on sellers on digital platforms.
Amendment 106 #
Proposal for a directive
Recital 36
Recital 36
Amendment 142 #
Proposal for a directive
Article 1 – paragraph 1 – point 2 – point a – point ii
Article 1 – paragraph 1 – point 2 – point a – point ii
Directive 2011/16/EU
Article 8 – paragraph 1 – subparagraph 1 a (new)
Article 8 – paragraph 1 – subparagraph 1 a (new)
For taxable periods starting on or after 1 January 2026, Member States shall include the TIN of residents issued by the Member State of residence in the communication of the information referred to in the first subparagraph, on condition that the TIN in the tax law system concerned does not contain information which goes beyond tax purposes.
Amendment 158 #
Proposal for a directive
Article 1 – paragraph 1 – point 6
Article 1 – paragraph 1 – point 6
Directive 2011/16/EU
Article 8ad – paragraph 2
Article 8ad – paragraph 2
2. The competent authority of a Member State where the reporting referred to in paragraph 1 of this Article takes place shall, by means of automatic exchange, and within the time limit laid down in paragraph 5 of this Article, communicate the information specified in paragraph 3 of this Article to competent authorities of all other Member Stateso the competent authorities of all other Member States the information concerning their residents specified in paragraph 3 of this Article in accordance with the practical arrangements adopted pursuant to Article 21.
Amendment 181 #
Proposal for a directive
Article 1 – paragraph 1 – point 7 – point c
Article 1 – paragraph 1 – point 7 – point c
Directive 2011/16/EU
Article 16 – paragraph 7
Article 16 – paragraph 7
Amendment 184 #
Proposal for a directive
Article 1 – paragraph 1 – point 9 – point a
Article 1 – paragraph 1 – point 9 – point a
Directive 2011/16/EU
Article 21 – paragraph 5a
Article 21 – paragraph 5a
Amendment 187 #
Proposal for a directive
Article 1 – paragraph 1 – point 9 – point b
Article 1 – paragraph 1 – point 9 – point b
Directive 2011/16/EU
Article 21 – paragraph 8
Article 21 – paragraph 8
8. The Commission, acting on behalf of Member States, shall develop and provide Member States with a tool allowing an electronic and automated verification of the correctness of the TIN provided by a reporting entity or a taxpayer for the purpose of automatic exchange of information. Such verification shall not be possible where the identifier in question – in accordance with the applicable tax law of the country concerned – contains information which goes beyond tax purposes;
Amendment 190 #
Proposal for a directive
Article 1 – paragraph 1 – point 10
Article 1 – paragraph 1 – point 10
Directive 2011/16/EU
Article 22 – paragraph 4
Article 22 – paragraph 4
4. Member States shall ensure that a reporting entity is allowed to obtain confirmation by electronic means of the validity of the TIN information of any taxpayer subject to the exchange of information under Articles 8 to 8ad. The confirmation of TIN information can only be requested for the purpose of validation of the correctness of data referred to in Article 8(1), Article 8(3a), Article 8a (6), Article 8aa(3), Article 8ab(14), Article 8ac(2) and Article 8ad(3), point (c) and solely in the case where the TIN in the tax law system concerned does not contain information which goes beyond tax purposes.
Amendment 231 #
Proposal for a directive
Article 1 – paragraph 1 – point 14
Article 1 – paragraph 1 – point 14
Directive 2011/16/EU
Article 27 – paragraph 2
Article 27 – paragraph 2
2. Member States shall monitor and assess in relation to their jurisdiction, the effectiveness of administrative cooperation in accordance with this Directive in combatting tax evasion and tax avoidance and shall communicate the results of their assessment to the Commission once a year.’ The Commission shall develop a set of criteria to be taken into account in such assessments and applied using a form for this reporting.