6 Amendments of Gilles BOYER related to 2022/0413(CNS)
Amendment 79 #
Proposal for a directive
Recital 9
Recital 9
(9) At international level, the Organisation for Economic Co-operation and Development (OECD) Crypto-Asset Reporting Framework28 aims at introducing greater tax transparency on crypto-assets and its reporting. Union rules should take into account the framework developed by the OECD in order to increase effectiveness of information exchange and to reduce the administrative burden. Member States should use the Commentaries on the Model Competent Authority Agreement and the Crypto- Asset Reporting Framework, developed by the OECD, in order to ensure consistent implementation and application of this Directive. __________________ 28 https://www.oecd.org/tax/exchange-of- tax-information/crypto-asset-reporting- framework-and-amendments-to-the- common-reporting-standard.pdf
Amendment 87 #
Proposal for a directive
Recital 14
Recital 14
(14) The Directive applies to crypto- assets service providers regulated by and authorised under Regulation XXX and to crypto-asset operators that are not. Both are referred to as reporting crypto-asset service providers as they are required to report under this Directive. The general understanding of what constitutes crypto- assets is very broad and includes those crypto-assets that have been issued in a decentralised manner, as well as stablecoins, including e-money tokens as defined in Regulation XXX, and certain non-fungible tokens (NFTs). Crypto-assets that are used for payment or investment purposes are reportable under this Directive. Therefore, reporting crypto-asset service providers should consider on a case-by-case basis whether crypto-assets can be used for payment and investment purposes, taking into account the exemptions provided in Regulation XXX, in particular in relation to a limited network and certain utility tokens..
Amendment 120 #
Proposal for a directive
Recital 44 a (new)
Recital 44 a (new)
(44a) International data exchange for tax purposes constitutes a necessary instrument to fight tax fraud in a globalized world. Given that there is an EU-wide standard for personal data protection, uniform rules regarding exchanges with third countries and ensuring data protection in international exchanges of tax information, both by the transferring Member States and by the receiving jurisdiction, should be established.
Amendment 182 #
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
7. The competent authority of each Member State shall put in place an effective mechanism to ensure the assessmentuse of data acquired through the reporting or the exchange of information under Articles 8 to 8ad within the scope of this Directive as well as to put in place procedures for the systematic risk analysis of the data.;
Amendment 218 #
Proposal for a directive
Article 1 – paragraph 1 – point 13
Article 1 – paragraph 1 – point 13
Council Directive 2011/16/EU
Article 25a – paragraph 3 – subparagraph 1 b (new)
Article 25a – paragraph 3 – subparagraph 1 b (new)
The penalties established in this paragraph (3) shall not exceed 1% of the global turnover of the person obliged to report.
Amendment 221 #
Proposal for a directive
Article 1 – paragraph 1 – point 13
Article 1 – paragraph 1 – point 13
Directive 2011/16/EU
Article 25a – paragraph 3 – subparagraph 2
Article 25a – paragraph 3 – subparagraph 2
The Commission shall evaluate the appropriateness of the amounts provided in this paragraph (d3) in the report referred to in Article 27 (1).