Activities of Pedro MARQUES 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 (35)
Amendment 68 #
Proposal for a directive
Recital 1
Recital 1
(1) Tax fraud, tax evasion and tax avoidance represent a major challenge for the Union and at global level. It is estimated that EU Member States lose up to EUR 170 billion per year1a as a result of tax fraud, tax evasion and tax avoidance, which significantly undermines the capacity to provide quality public services. Exchange of information is a pivotal part in the development of a well- functioning and effective EU framework to fight against such harmful practices. __________________ 1a Polish Economic Institute, Tax unfairness in the European Union: https://pie.net.pl/wp- content/uploads/2018/07/PIE_Report_Tax _Havens_EU.pdf
Amendment 70 #
Proposal for a directive
Recital 2 a (new)
Recital 2 a (new)
(2a) In order to ensure the proper implementation of this directive, Member States should communicate to the Commission, on an annual basis, relevant information about obstacles encountered. Furthermore, the exchange of national best practices among tax authorities should also be encouraged.
Amendment 72 #
Proposal for a directive
Recital 2 b (new)
Recital 2 b (new)
(2b) Given the free circulation of capital, national stand-alone approaches do not provide efficient answers to tax abuse. The implementation of EU-wide policies and, whenever possible, international agreements remains, therefore, a crucial dimension in efforts to improve the fairness of tax systems.
Amendment 95 #
Proposal for a directive
Recital 26 a (new)
Recital 26 a (new)
(26a) While several countries, including many Member States, are releasing anonymised and aggregated information per country - extracted from the country- by-country reports required under DAC 4 or Action 13 from the BEPS Action Plan - , it is regrettable that some Member States are not publishing this information in international databases. A harmonised approach in this regard is required, with the objective of having the publication of aggregated data per country, and should be object of the next revision of the DAC.
Amendment 98 #
Proposal for a directive
Recital 29
Recital 29
(29) The Tax Identification Number (‘Proper identification of taxpayers is essential to effective exchange of information between tax administrations. A European taxpayer identification number (TIN) should be created to provide the best means for this identification. It would allow any third party to quickly, easily and correctly identify and record TINs in cross-border relations and serve as a basis for effective automatic exchange of information between Member States tax administrations. A European TIN’) is essential for Member States to match information received with data present in national databases. It by increases Member States’ing the capabilcity of identifying the relevant taxpayers and correctly assessing the related taxes. Therefore, it is important that Member States require that TIN is indicated 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 103 #
Proposal for a directive
Recital 33 a (new)
Recital 33 a (new)
(33a) The Union legislative framework on the prevention of the use of the financial system for the purposes of money laundering or terrorist financing is currently being reviewed. In order to ensure uniform standards for reporting entities, implementing powers should be conferred on the Commission to adapt the present Directive on requirements regarding the identification of beneficial owners, especially in Annex I. Member States are encouraged to keep developing their respective national registries, giving particular consideration to the regularity of information updates, accuracy of content, accessibility and user- friendliness.
Amendment 104 #
Proposal for a directive
Recital 34
Recital 34
(34) Directive 2011/16/EU provides for the possibility to use the information exchanged for other purposes than for direct and indirect tax purposes to the extent that the sending Member State has stated the purpose allowed for the use of such information in a list. However, the procedure for such use is cumbersome as the sending Member State need to be consulted before the receiving Member State can use the information for other purposes. Removing the requirement for such consultation should alleviate the administrative burden and allow swift action from tax authorities when needed. It should therefore not be required to consult the sending Member State where the intended use of information is covered in a list drafted beforehand by the sending Member State. Such list can include the use of information of non-tax related data by local authorities in the framework of thresholds and limitations attached to the delivery of certain services such as services provided via an online platform in particular.
Amendment 107 #
Proposal for a directive
Recital 36
Recital 36
(36) In order to enhance the efficient use of resources, facilitate the exchange of information and avoid the need for each Member States to make similar changes to their systems for storing information, a central directory should be established, accessible to all Member States and only for statistical purposes to the Commission, to which Member States would upload and store reported information, instead of exchanging that information by secured email. This effort should also enhance the exchange of best practices on how to implement digital tools in tax administrations to reduce compliance costs and bureaucracy, while improving effectiveness and efficiency, and taking into account the need to qualify human resources. The practical arrangements necessary for the establishment of such central directory should be adopted by the Commission.
Amendment 108 #
Proposal for a directive
Recital 36 a (new)
Recital 36 a (new)
(36a) The Commission is entitled to produce reports and documents, using the information exchanged in an anonymised manner, so as to take into account the taxpayers’ rights to confidentiality and in compliance with Regulation (EC)1049/2001 regarding public access to European Parliament, Council and Commission documents. The publication of anonymised and aggregated country- by-country report statistics, including on effective tax rates, on an annual basis for all Member States contributes to improve the quality of public debates on taxation affairs.
Amendment 121 #
Proposal for a directive
Recital 44 a (new)
Recital 44 a (new)
(44a) The successive revisions of the EU legislative framework on exchange of information should be reflected in the agreements with third countries. Therefore, where there is a signed agreement, the Union and the Member States shall seek its review.
Amendment 122 #
Proposal for a directive
Article 1 – paragraph 1 – point 1 – point a a (new)
Article 1 – paragraph 1 – point 1 – point a a (new)
Amendment 123 #
Proposal for a directive
Article 1 – paragraph 1 – point 1 – point a b (new)
Article 1 – paragraph 1 – point 1 – point a b (new)
Directive 2011/16/EU
Article 3 – point 16
Article 3 – point 16
(ab) point 16 is deleted.
Amendment 128 #
Proposal for a directive
Article 1 – paragraph 1 – point 1 – point b
Article 1 – paragraph 1 – point 1 – point b
34a. 'beneficial owner' means beneficial owner as defined in Article 2, point 22, of [please insert reference - Regulation on the prevention of the use of the financial system for the purposes of money laundering and terrorist financing - COM 2021/420 FINAL].
Amendment 131 #
Proposal for a directive
Article 1 – paragraph 1 – point 1 a (new)
Article 1 – paragraph 1 – point 1 a (new)
Directive 2011/16/EU
Article 6 – paragraph 4
Article 6 – paragraph 4
(1a) In Article 6, paragraph 4 is replaced by the following: "4. When specifically requested by the requesting authority, the requested authority shall communicate original documents provided that this is not contrary to the provisions in force in the Member State of the requested authority. ." Or. en (https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02011L0016-20230101)
Amendment 132 #
Proposal for a directive
Article 1 – paragraph 1 – point 1 b (new)
Article 1 – paragraph 1 – point 1 b (new)
Directive 2011/16/EU
Article 7 – paragraph 4 a (new)
Article 7 – paragraph 4 a (new)
(1b) The following paragraph is added: "4a. Where upon the receipt of the requested information, the requesting authority submits a follow-up request, the requested authority shall provide that further required information as soon as possible, and no later than one month from the date of receipt of the follow-up request."
Amendment 133 #
Proposal for a directive
Article 1 – paragraph 1 – point 2 – point a – point i
Article 1 – paragraph 1 – point 2 – point a – point i
Directive 2011/16/EU
Article 8 – paragraph 1 – point e
Article 8 – paragraph 1 – point e
(e) ownership of and incomebeneficial ownership, income and capital gains from immovable property;
Amendment 135 #
Proposal for a directive
Article 1 – paragraph 1 – point 2 – point a – point i
Article 1 – paragraph 1 – point 2 – point a – point i
Directive 2011/16/EU
Article 8 – paragraph 1 – point e a (new)
Article 8 – paragraph 1 – point e a (new)
(ea) beneficial ownership, income and capital gains from financial assets;
Amendment 136 #
Proposal for a directive
Article 1 – paragraph 1 – point 2 – point a – point i
Article 1 – paragraph 1 – point 2 – point a – point i
Directive 2011/16/EU
Article 8 – paragraph 1 – point e b (new)
Article 8 – paragraph 1 – point e b (new)
(eb) beneficial ownership, income and capital gains from high-value non- financial assets, such as precious commodities, art, and other goods held in free ports, customs warehouses, safe deposit boxes;
Amendment 137 #
Proposal for a directive
Article 1 – paragraph 1 – point 2 – point a – point i
Article 1 – paragraph 1 – point 2 – point a – point i
Directive 2011/16/EU
Article 8 – paragraph 1 – point e c (new)
Article 8 – paragraph 1 – point e c (new)
(ec) beneficial ownership, capital gains and lease income of certain goods, as defined in Article 16b of [Please insert reference to AMLD - Directive on mechanisms to be put in place by the Member States for the prevention of the use of the financial system for the purposes of money laundering or terrorist financing];
Amendment 143 #
Proposal for a directive
Article 1 – paragraph 1 – point 2 – point b a (new)
Article 1 – paragraph 1 – point 2 – point b a (new)
Directive 2011/16/EU
Article 8 – paragraph 2 a (new)
Article 8 – paragraph 2 a (new)
(ba) In paragraph 2, the following subparagraph is added : "The automatic exchange of information shall be deemed to be respected for points h to k, paragraph 1, first subparagraph, if competent authorities of any other Member States can access such information either through the national registries or data retrieval systems or interconnected registries as provided in [please insert reference – proposal for a directive on the mechanisms to be put in place by the Member States for the prevention of the use of the financial system for the purposes of money laundering or terrorist financing and repealing Directive (EU) 2015/849]."
Amendment 145 #
Proposal for a directive
Article 1 – paragraph 1 – point 2 – point b a (new)
Article 1 – paragraph 1 – point 2 – point b a (new)
Directive 2011/16/EU
Article 8 – paragraph 3
Article 8 – paragraph 3
(ba) paragraph 3 is deleted.
Amendment 146 #
Proposal for a directive
Article 1 – paragraph 1 – point 2 – point b b (new)
Article 1 – paragraph 1 – point 2 – point b b (new)
Directive 2011/16/EU
Article 8 – paragraph 3a – subparagraph 2 – point a
Article 8 – paragraph 3a – subparagraph 2 – point a
(bb) in paragraph 3a, second subparagraph, point a is replaced by the following: "(a) the name, address, TIN(s) and date and place of birth (in the case of an individual) of each Reportable Person that is an Account Holder of the account and, in the case of any Entity that is anthe ultimate beneficial Account Holder and that, after application of due diligence rules consistent with the Annexes, is identified as having one or more Controlling Persons that is a Reportable Person, the name, address, and TIN(s) of the Entity and the name, address, TIN(s) and date and place of birth of each Reportable Person; (https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02011L0016-20230101)" Or. en
Amendment 149 #
Proposal for a directive
Article 1 – paragraph 1 – point 3 – point b a (new)
Article 1 – paragraph 1 – point 3 – point b a (new)
Directive 2011/16/EU
Article 8a – paragraph 3 – subparagraph 2 a (new)
Article 8a – paragraph 3 – subparagraph 2 a (new)
(ba) in paragraph 3 the following subparagraph is added: "The competent authority shall not negotiate and agree new bilateral or multilateral advance pricing arrangements with third countries that do not permit its disclosure to competent authority of other Member States as from 1 January 2024."
Amendment 150 #
Proposal for a directive
Article 1 – paragraph 1 – point 3 – point d – point i a (new)
Article 1 – paragraph 1 – point 3 – point d – point i a (new)
Directive 2011/16/EU
Article 8a – paragraph 6 – point b
Article 8a – paragraph 6 – point b
(ia) point b is replaced by the following: "(b) a summary of the advance cross- border ruling or advance pricing arrangement, including a description of the relevant business activities or transactions or series of transactions, the resulting effective tax rate of the tax payer in the requested Member State and any other information that could assist the competent authority in assessing a potential tax risk, without leading to the disclosure of a commercial, industrial or professional secret or of a commercial process, or of information whose disclosure would be contrary to public policy; (https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02011L0016-20230101);" Or. en
Amendment 152 #
Proposal for a directive
Article 1 – paragraph 1 – point 3 a (new)
Article 1 – paragraph 1 – point 3 a (new)
Directive 2011/16/EU
Article 8aa – paragraph 2 – subparagraph 1a
Article 8aa – paragraph 2 – subparagraph 1a
Amendment 155 #
Proposal for a directive
Article 1 – paragraph 1 – point 4
Article 1 – paragraph 1 – point 4
Directive 2011/16/EU
Article 8ab – paragraph 14 – point c
Article 8ab – paragraph 14 – point c
(c) a summary of the content of the reportable cross-border arrangement, including a reference to the name by which it is commonly known, if any, and a description of the relevant arrangements, the expected impact on the effective tax rate of the tax payer in the requested Member State and any other information that could assist the competent authority in assessing a potential tax risk, without leading to the disclosure of a commercial, industrial or professional secret or of a commercial process, or of information whose disclosure would be contrary to public policy;
Amendment 156 #
Proposal for a directive
Article 1 – paragraph 1 – point 4 a (new)
Article 1 – paragraph 1 – point 4 a (new)
Directive 2011/16/EU
Article 8ab – paragraph 14 – point h a (new)
Article 8ab – paragraph 14 – point h a (new)
(4a) in Article 8ab, paragraph 14, the following point is added: "(ha) the list of beneficiaries, updated on a yearly basis."
Amendment 172 #
Proposal for a directive
Article 1 – paragraph 1 – point 6
Article 1 – paragraph 1 – point 6
Directive 2011/16/EU
Article 8ad – paragraph 11 a (new)
Article 8ad – paragraph 11 a (new)
11a. The provisions laid down by paragraph 11 shall not be applicable if the non-Union jurisdiction is currently listed in Annex I or Annex II of the EU list of non-cooperative jurisdictions for tax purposes, or identified in the list of third countries which have strategic deficiencies in their AML/CFT regimes, or if it has been part of either in the previous 12 months. Furthermore, any future listing in Annex I or Annex II of the EU list of non- cooperative jurisdictions for tax purposes or identification as a third country which has strategic deficiencies in its AML/CFT regime shall suspend the effect of any existing implementing acts regarding that specific jurisdiction.
Amendment 175 #
Proposal for a directive
Article 1 – paragraph 1 – point 6 a (new)
Article 1 – paragraph 1 – point 6 a (new)
Directive 2011/16/EU
Article 12a – paragraph 1
Article 12a – paragraph 1
(6a) Article 12a, paragraph 1 is replaced by the following: "1. "The competent authority of one or more Member States may request the competent authority of another Member State (or other Member States) to conduct a joint audit. The requested competent authorities shall respond to the request for a joint audit within 630 days of the receipt of the request. The requested competent authorities may reject a request for a joint audit by the competent authority of a Member State on justified grounds. (https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02011L0016-20230101)" Or. en
Amendment 180 #
Proposal for a directive
Article 1 – paragraph 1 – point 7 – point b
Article 1 – paragraph 1 – point 7 – point b
Directive 2011/16/EU
Article 16 – paragraph 3
Article 16 – paragraph 3
3. Where a competent authority of a Member State considers that information which it has received from the competent authority of another Member State is likely to be useful for the purposes referred to in paragraph 1 to the competent authority of a third Member State, it may transmit that information to the latter competent authority, provided that transmission is in accordance with the rules and procedures laid down in this Directive. It shall inform the competent authority of the Member State from which the information originates about its intention to share that information with a third Member State. The Member State of origin of the information may oppose such a sharing of information within 15 calendar days of receipt of the communication from the Member State wishing to share the information.;
Amendment 183 #
Proposal for a directive
Article 1 – paragraph 1 – point 7 a (new)
Article 1 – paragraph 1 – point 7 a (new)
Directive 2011/16/EU
Article 17 – paragraph 4
Article 17 – paragraph 4
(7a) in Article 17, paragraph 4 is amended as follows: "4. The provision of information may be refused where the requested Member State demonstrates it would lead to the disclosure of a commercial, industrial or professional secret or of a commercial process, or of information whose disclosure would be contrary to public policy. " Or. en (https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02011L0016-20230101)
Amendment 186 #
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 shall, by means of implementing acts, issue a standard form allowing Member States to use a European TIN. Those implementing acts shall be adopted in accordance with the procedure referred to in Article 26(2). In addition, 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.
Amendment 196 #
Proposal for a directive
Article 1 – paragraph 1 – point 11 a (new)
Article 1 – paragraph 1 – point 11 a (new)
Directive 2011/16/EU
Article 23a – paragraph 2 – subparagraph 2
Article 23a – paragraph 2 – subparagraph 2
(11a) Article 23a, paragraph 2, subparagraph 2 is replaced by the following: "Reports and documents produced by the Commission, referred to in the first subparagraph, may be used by Member States only for analytical purposes, and shall not be published be accessible to all interested parties and subsequently the public, insofar as the infor made available to any otion they contain is not attributable to a single taxpayer, and their person or body without the express agreement of the Commission.disclosure complies with Regulation (EC) No 1049/2001 regarding public access to European Parliament, Council and Commission documents."
Amendment 211 #
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 1
Article 25a – paragraph 3 – subparagraph 1
In cases of failure to report after 2 administrative reminders or when the provided information contains incomplete, incorrect or false data, amounting to more than 2510 % of the information that should have been reported in accordance with the information set forth in Annex VI, Section II, subparagraph (B), Member States shall ensure that the penalties that can be applied include at least the following minimum pecuniary penalties.
Amendment 232 #
Proposal for a directive
Article 1 – paragraph 1 – point 14
Article 1 – paragraph 1 – point 14
Directive 2011/16/EU
Article 27 – paragraph 2 – subparagraph 1 a (new)
Article 27 – paragraph 2 – subparagraph 1 a (new)
The Commission shall take such reporting from Member States into account for the purposes of advancing with further legislative reviews to address persisting loopholes and weaknesses of the present directive.