50 Amendments of Lídia PEREIRA related to 2022/0413(CNS)
Amendment 71 #
Proposal for a directive
Recital 2 a (new)
Recital 2 a (new)
(2a) The European Parliament has called for a more ambitious approach on the system and infrastructure of exchange of information in the field of taxation, notably through its several opinions on the revisions of the Directive on Administrative Cooperation (DAC) and an Implementation Report.
Amendment 77 #
Proposal for a directive
Recital 7
Recital 7
(7) Regulation XXX on Markets in Crypto-assets(EU) 2023/… of the European Parliament and of the Council26 (the Regulation XXX) on markets in crypto-assets, and amending Regulations (EU) No 1093/2010 and (EU) No 1095/2010 and Directives 2013/36/EU and (EU) 2019/1937 on Markets in Crypto-assets has expanded the Union regulatory perimeter to issues of crypto- assets that had so far not been regulated by Union financial services acts as well as providers of services in relation to such crypto-assets (‘crypto-asset service providers’). TheSuch Regulation XXX sets out definitions that are used for the purposes of this Directive. This Directive also takes into account the authorisation requirement for crypto-asset service providers under such Regulation XXX in order to minimise administrative burden for the crypto-asset service providers. The inherent cross- border nature of crypto- assets requires strong international administrative cooperation to ensure effective regulation. __________________ 26It is essential to guarantee systematic coherence in the European legislation regarding the regulation of crypto assets. To that end, the Regulation (EU) 2023/… of the European Parliament and of the Council on information accompanying transfers of funds and certain crypto- assets and amending Directive (EU) 2015/849 is also considered in this DAC revision.
Amendment 78 #
Proposal for a directive
Recital 8
Recital 8
(8) The Union’s Anti-Money Laundering/Countering the Financing of Terrorism framework (AML/CFT) extends the scope of obliged entities subject to AML/CFT rules, to crypto-asset service providers regulated by Regulation XXX. In addition, the Regulation XXX27(EU) 2023/… of the European Parliament and of the Council on markets in crypto- assets, and amending Regulations (EU) No 1093/2010 and (EU) No 1095/2010 and Directives 2013/36/EU and (EU) 2019/1937 . In addition, the Regulation (EU) 2023/… of the European Parliament and of the Council on information accompanying transfers of funds and certain crypto-assets and amending Directive (EU) 2015/849 extends the obligation of payment service providers to accompany transfers of funds with information on the payer and payee to crypto-assets services providers to ensure the traceability of transfers of crypto-assets for purpose of fighting against money laundering and terrorism financing. __________________ 27
Amendment 85 #
Proposal for a directive
Recital 14
Recital 14
(14) The Directive applies to crypto- assets service providers regulated by and authorised under Regulation XXX(EU) 2023/… of the European Parliament and of the Council on markets in crypto-assets, and amending Regulations (EU) No 1093/2010 and (EU) No 1095/2010 and Directives 2013/36/EU and (EU) 2019/1937 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, 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 88 #
Proposal for a directive
Recital 17
Recital 17
(17) Crypto-asset service providers covered by Regulation XXX(EU) 2023/… of the European Parliament and of the Council on markets in crypto-assets, and amending Regulations (EU) No 1093/2010 and (EU) No 1095/2010 and Directives 2013/36/EU and (EU) 2019/1937 may exercise their activity in the Union through passporting once they have received their authorisation in a Member State. For these purposes, ESMA holds a register with authorised crypto- asset service providers. Additionally, ESMA also maintains a blacklist of operators exercising crypto- asset services that require an authorisation under Regulation XXX(EU) 2023/… of the European Parliament and of the Council on markets in crypto-assets, and amending Regulations (EU) No 1093/2010 and (EU) No 1095/2010 and Directives 2013/36/EU and (EU) 2019/1937.
Amendment 91 #
Proposal for a directive
Recital 19
Recital 19
(19) In order to foster administrative cooperation in this field with non-Union jurisdictions, crypto-asset operators that are situated in non-Union jurisdictions and provide services to EU crypto-asset users, such as NFT service-providers or operators providing services on a reverse- solicitation basis, should be allowed to solely report information on crypto-asset users resident in the Union to the tax authorities of a non- Union jurisdiction insofar as the reported information is correspondent to the information set out in this Directive and insofar as there is an effective exchange of information between the non-Union jurisdiction and a Member State. Crypto- asset service providers authorised under Regulation XXX(EU) 2023/… of the European Parliament and of the Council on markets in crypto-assets, and amending Regulations (EU) No 1093/2010 and (EU) No 1095/2010 and Directives 2013/36/EU and (EU) 2019/1937 could be exempt from reporting such information in the Member States where it is holding the authorisation if the correspondent reporting takes place in a non-Union Jurisdiction and insofar as there is an effective qualifying competent authority agreement in place. The qualified non-Union jurisdiction would in turn communicate such information to the tax administrations of those Member States where crypto-asset users are resident. Where appropriate, that mechanism should be enabled to prevent correspondent information from being reported and transmitted more than once.
Amendment 92 #
Proposal for a directive
Recital 23
Recital 23
(23) This Directive does not substitute any wider obligations arising from Regulation XXX(EU) 2023/… of the European Parliament and of the Council on markets in crypto-assets, and amending Regulations (EU) No 1093/2010 and (EU) No 1095/2010 and Directives 2013/36/EU and (EU) 2019/1937 or from Regulation (EU) 2023/… of the European Parliament and of the Council on information accompanying transfers of funds and certain crypto-assets and amending Directive (EU) 2015/849.
Amendment 93 #
Proposal for a directive
Recital 24
Recital 24
(24) In order to foster convergence and promote consistent supervision with regard to Regulation XXX(EU) 2023/… of the European Parliament and of the Council on markets in crypto-assets, and amending Regulations (EU) No 1093/2010 and (EU) No 1095/2010 and Directives 2013/36/EU and (EU) 2019/1937 , national competent authorities should cooperate with other national competent authorities or institutions and share relevant information, in an effective and loyal way.
Amendment 96 #
Proposal for a directive
Recital 27
Recital 27
(27) E-money products, as defined by Directive 2009/110/EU of the European Parliament and of the Council31 are frequently used in the Union and the volume of transactions, and their combined value increases steadily. E-money products are however not explicitly covered by Directive 2011/16/EU. Member States adopt diverse approaches to e-money. As a result, related products are not always covered by the existing categories of income and capital of Directive 2011/16/EU. Rules should therefore be introduced ensuring that reporting obligations apply to e-money and e-money tokens under Regulation XXX(EU) 2023/… of the European Parliament and of the Council on markets in crypto-assets, and amending Regulations (EU) No 1093/2010 and (EU) No 1095/2010 and Directives 2013/36/EU and (EU) 2019/1937. __________________ 31 Directive 2009/110/EC of the European Parliament and of the Council of 16 September 2009 on the taking up, pursuit and prudential supervision of the business of electronic money institutions amending Directives 2005/60/EC and 2006/48/EC and repealing Directive 2000/46/EC (OJ L 267, 10.10.2009, p. 7).
Amendment 110 #
Proposal for a directive
Recital 38
Recital 38
(38) The minimum retention period of records of information obtained through exchange of information between Member States pursuant to Directive 2011/16/EU should be no longer than necessary but, in any event, not shorter than 53 years. Member States should not retain information longer than necessary to achieve the purposes of this Directive.
Amendment 114 #
Proposal for a directive
Recital 40
Recital 40
(40) To guarantee an adequate level of effectiveness in all Member States, minimum levels ofeffective, proportionate and dissuasive penalties should be established in relation to two conducts that are considered grievous: namely failure to report after two administrative reminders and when the provided information contains incomplete, incorrect or false data, which substantially affects the integrity and reliability of the reported information. Incomplete, incorrect or false data substantially affect the integrity and reliability of the reported information when they amount to more than 250 % of the total data that the taxpayer or reporting entity should have correctly reported in accordance with the required information set forth in Annex VI, Section II, subparagraph (B). These minimum amounts of penalties should not prevent Member States from applying more stringent sanctions for these two types of infringements. Member States still have to apply effective, dissuasive and proportional penalties for other types of infringements.
Amendment 117 #
Proposal for a directive
Recital 41
Recital 41
Amendment 124 #
Proposal for a directive
Article 1 – paragraph 1 – point 1 – point b
Article 1 – paragraph 1 – point 1 – point b
Directive 2011/16/EU
Article 3 – point 28
Article 3 – point 28
28. ‘high net worth individual’ means an individual that holds in total a minimum of EUR 1 0500 000 in financial or investable wealth or assets under management, excluding that individual’s main private residence. For the purposes of this Directive, an individual shall be considered as a high net worth individual when that minimum threshold is met at any time during the calendar year for which the exchange takes place.
Amendment 126 #
Proposal for a directive
Article 1 – paragraph 1 – point 1 – point b
Article 1 – paragraph 1 – point 1 – point b
Directive 2011/16/EU
Article 3 – point 33
Article 3 – point 33
33. ‘home Member State’ means home Member State as defined in Regulation XXX[please insert reference - Article 3 - paragraph 1 - point 33 of Regulation (EU) 2023/… of the European Parliament and of the Council on markets in crypto-assets, and amending Regulations (EU) No 1093/2010 and (EU) No 1095/2010 and Directives 2013/36/EU and (EU) 2019/1937].
Amendment 127 #
Proposal for a directive
Article 1 – paragraph 1 – point 1 – point b
Article 1 – paragraph 1 – point 1 – point b
Directive 2011/16/EU
Article 3 – point 34
Article 3 – point 34
34. ‘distributed ledger address’ means distributed ledger address as defined in Regulation XXX[please insert reference - Article 3 - paragraph 1 - point 18 of Regulation (EU) 2023/… of the European Parliament and of the Council on markets in crypto-assets, and amending Regulations (EU) No 1093/2010 and (EU) No 1095/2010 and Directives 2013/36/EU and (EU) 2019/1937].
Amendment 153 #
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 8ab – paragraph 5
Article 8ab – paragraph 5
(3a) In article 8ab, paragraph 5 is replaced by the following: "5. Each Member State may take the necessary measures to give intermediaries the right to a waiver from filing information on a reportable cross-border arrangement where the reporting obligation would breach the legal professional privilege under the national law of that Member State. In such circumstances, each Member State shall take the necessary measures to require intermediaries to notify, without delay, any other intermediary or, if there is no such intermediary, the relevant taxpayer of their reporting obligations under paragraph 6. Intermediaries may only be entitled to a waiver under the first subparagraph to the extent that they operate within the limits of the relevant national laws that define their professions. " Or. en (https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02011L0016-20230101)
Amendment 157 #
Proposal for a directive
Article 1 – paragraph 1 – point 6
Article 1 – paragraph 1 – point 6
Directive 2011/16/EU
Article 8ad – paragraph 1
Article 8ad – paragraph 1
1. Each Member State shall take the necessaryadequate measures to require Reporting Crypto-Asset Service Providers to carry out the due diligence procedures and fulfil reporting requirements laid down in Sections II and III of Annex VI. Each Member State shall also ensure the effective implementation of, and compliance with, such measures in accordance with Section V of Annex VI.
Amendment 159 #
Proposal for a directive
Article 1 – paragraph 1 – point 6
Article 1 – paragraph 1 – point 6
Directive 2011/16/EU
Article 8ad – paragraph 3 – point i
Article 8ad – paragraph 3 – point i
(i) the aggregate fair market value, as well as the number of units value of Transfers effectuated by the Reporting Crypto-Asset Service Provider to distributed ledger addresses as defined in Regulation XXX not known to be associated with a virtual asset service provider or financial institution.[please insert reference - Article 3 - paragraph 1 - point 20 of Regulation (EU) 2023/… of the European Parliament and of the Council on information accompanying transfers of funds and certain crypto-assets and amending Directive (EU) 2015/849]
Amendment 162 #
Proposal for a directive
Article 1 – paragraph 1 – point 6
Article 1 – paragraph 1 – point 6
5. The communication pursuant to paragraph 3 of this Article shall take place using the standard computerised format referred to in Article 20(5) within 23 months following the end of the calendar year to which the reporting requirements applicable to Reporting Crypto-Asset Service Providers relate. The first information shall be communicated for the relevant calendar year or other appropriate reporting period as from 1 January 2027.
Amendment 166 #
Proposal for a directive
Article 1 – paragraph 1 – point 6
Article 1 – paragraph 1 – point 6
Directive 2011/16/EU
Article 8ad – paragraph 7 – subparagraph 1
Article 8ad – paragraph 7 – subparagraph 1
For the purpose of complying with the reporting requirements referred to in paragraph 1 of this Article, each Member State shall lay down the necessaryadequate rules to require a Crypto-Asset Operator to register within the Union. The competent authority of the Member State of registration shall allocate an individual identification number to such Crypto-Asset Operator.
Amendment 171 #
Proposal for a directive
Article 1 – paragraph 1 – point 6
Article 1 – paragraph 1 – point 6
Directive 2011/16/EU
Article 8ad – paragraph 11 – subparagraph 1
Article 8ad – paragraph 11 – subparagraph 1
The Commission shall, by means of implementing acts, following a reasoned request by any Member State or on its own initiative, determine whether the information that is required to be automatically exchanged pursuant to an agreement between competent authorities of the Member State concerned and a non- Union jurisdiction is correspondent to that specified in Section II, paragraph B, of Annex VI, within the meaning of Section IV, subparagraph F(5), of Annex VI. Those implementing acts shall be adopted in accordance with the procedure referred to in Article 26(2), without undue delay.
Amendment 173 #
Proposal for a directive
Article 1 – paragraph 1 – point 6
Article 1 – paragraph 1 – point 6
Directive 2011/16/EU
Article 8ad – paragraph 12
Article 8ad – paragraph 12
Amendment 177 #
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 2 – subparagraph 1
Article 16 – paragraph 2 – subparagraph 1
With the permission of the competent authority of the Member State communicating information pursuant to this Directive, and only in so far as this is allowed under the legislation of the Member State of the competent authority receiving the information, information and documents received pursuant to this Directive may be used for other purposes than those referred to in paragraph 1. Such permission shall be granted if the information can be used for similar purposes in the Member State of the competent authority communicating the information.
Amendment 189 #
Proposal for a directive
Article 1 – paragraph 1 – point 10
Article 1 – paragraph 1 – point 10
Directive 2011/16/EU
Article 22 – paragraph 3
Article 22 – paragraph 3
3. Member States shall retain the records of the information received through automatic exchange of information pursuant to Articles 8 to 8ad for no longer than necessary but in any event not shorter than 53 years from its date of receipt to achieve the purposes of this Directive.
Amendment 206 #
Proposal for a directive
Article 1 – paragraph 1 – point 13
Article 1 – paragraph 1 – point 13
Directive 2011/16/EU
Article 25a – paragraph 2 – subparagraph 2 – point c
Article 25a – paragraph 2 – subparagraph 2 – point c
Amendment 209 #
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 250 % 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 penaltiesare swiftly applied. Member States shall apply effective, proportionate and dissuasive pecuniary penalties, determined at national level.
Amendment 212 #
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 – point a
Article 25a – paragraph 3 – subparagraph 1 – point a
Amendment 213 #
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 – point b
Article 25a – paragraph 3 – subparagraph 1 – point b
Amendment 214 #
Proposal for a directive
Article 1 – paragraph 1 – point 13
Article 1 – paragraph 1 – point 13
Amendment 215 #
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 – point d
Article 25a – paragraph 3 – subparagraph 1 – point d
Amendment 216 #
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 – point e
Article 25a – paragraph 3 – subparagraph 1 – point e
Amendment 219 #
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
Amendment 222 #
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 3
Article 25a – paragraph 3 – subparagraph 3
Amendment 223 #
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 4
Article 25a – paragraph 3 – subparagraph 4
Amendment 226 #
Proposal for a directive
Article 1 – paragraph 1 – point 13
Article 1 – paragraph 1 – point 13
Directive 2011/16/EU
Article 25a – paragraph 4
Article 25a – paragraph 4
4. Member States shall indicate whether penalties stipulated in national legislation are applied by reference to individual cases of infringement or on a cumulative basis. The minimum penalties stipulated in subparagraph (3) shall be applied on a cumulative basis.
Amendment 234 #
Proposal for a directive
Article 1 – paragraph 1 – point 15
Article 1 – paragraph 1 – point 15
Directive 2011/16/EU
Article 27c – paragraph 1
Article 27c – paragraph 1
For taxable periods starting on or after 1 January 20268, Member States shall ensure that the TIN of reported individuals or entities issued by the Member State of residence is included in the communication of the information referred to in Article 8(1) and (3a), Article 8a(6), Article 8aa(3), Article 8ab(14), Article 8ac(2) and Article 8ad(3). The TIN shallmay be provided even when it is not specifically required by those Articles.
Amendment 236 #
Proposal for a directive
Article 1 – paragraph 1 – point 15
Article 1 – paragraph 1 – point 15
Directive 2011/16/EU
Article 27c – paragraph 2
Article 27c – paragraph 2
Amendment 240 #
Proposal for a directive
Annex I – paragraph 1 – point 4 – point b
Annex I – paragraph 1 – point 4 – point b
Directive 2011/16/EU
Annex I – Section VIII – point A – subparagraph 10
Annex I – Section VIII – point A – subparagraph 10
10. The term ‘Electronic Money Token‘ or ‘E-money Token’ means Electronic Money Token or E-money Token as defined in Regulation XXX.[please insert reference - Article 3 - paragraph 1 - point 7 of Regulation (EU) 2023/… of the European Parliament and of the Council on markets in crypto-assets, and amending Regulations (EU) No 1093/2010 and (EU) No 1095/2010 and Directives 2013/36/EU and (EU) 2019/1937]
Amendment 241 #
Proposal for a directive
Annex I – paragraph 1 – point 4 – point b
Annex I – paragraph 1 – point 4 – point b
Directive 2011/16/EU
Annex I – Section VIII – point A – subparagraph 13
Annex I – Section VIII – point A – subparagraph 13
13. The term ‘Crypto-Asset’ means Crypto-Asset as defined in Regulation XXX.[please insert reference - Article 3 - paragraph 1 - point 5 of Regulation (EU) 2023/… of the European Parliament and of the Council on markets in crypto-assets, and amending Regulations (EU) No 1093/2010 and (EU) No 1095/2010 and Directives 2013/36/EU and (EU) 2019/1937]
Amendment 242 #
Proposal for a directive
Annex I – paragraph 1 – point 5
Annex I – paragraph 1 – point 5
Directive 2011/16/EU
Annex I – Section IX – paragraph 2
Annex I – Section IX – paragraph 2
Records referred to in point (2) of this subparagraph shall remain available not longer than necessary but in any event not shorter than 53 years to achieve the purposes of this Directive;
Amendment 244 #
Proposal for a directive
Annex III
Annex III
Directive 2011/16/EU
Annex VI – Section I – point A – subparagraph 1
Annex VI – Section I – point A – subparagraph 1
1. an Entity authorised under Regulation XX; [please insert reference - Regulation (EU) 2023/… of the European Parliament and of the Council on markets in crypto- assets, and amending Regulations (EU) No 1093/2010 and (EU) No 1095/2010 and Directives 2013/36/EU and (EU) 2019/1937]
Amendment 245 #
Proposal for a directive
Annex III
Annex III
Directive 2011/16/EU
Annex VI – Section II – point B – subparagraph 3 – point i
Annex VI – Section II – point B – subparagraph 3 – point i
(i) the aggregate fair market value, as well as the aggregate number of units of Transfers effectuated by the Reporting Crypto-Asset Service Provider to distributed ledger addresses not known to be associated with a virtual asset service providdefined in [please insert reference - Article 3 - paragraph 1 - point 20 of Regulation (EU) 2023/… of the European Parliament and of the Council on information accompanying transfers orf financial institution.unds and certain crypto-assets and amending Directive (EU) 2015/849]
Amendment 248 #
Proposal for a directive
Annex III
Annex III
Directive 2011/16/EU
Annex VI – Section IV – point A – subparagraph 1
Annex VI – Section IV – point A – subparagraph 1
1. ‘Crypto-Asset’ means Crypto-Asset as defined in Regulation XXX.[please insert reference - Article 3 - paragraph 1 - point 5 of Regulation (EU) 2023/… of the European Parliament and of the Council on markets in crypto-assets, and amending Regulations (EU) No 1093/2010 and (EU) No 1095/2010 and Directives 2013/36/EU and (EU) 2019/1937]
Amendment 251 #
Proposal for a directive
Annex III
Annex III
6. ‘Electronic Money Token‘ or ‘E- money Token’ means Electronic Money Token or E-money Token as defined in Regulation XXX.[please insert reference - Article 3 - paragraph 1 - point 7 of Regulation (EU) 2023/… of the European Parliament and of the Council on markets in crypto- assets, and amending Regulations (EU) No 1093/2010 and (EU) No 1095/2010 and Directives 2013/36/EU and (EU) 2019/1937]
Amendment 252 #
Proposal for a directive
Annex III
Annex III
Directive 2011/16/EU
Annex VI – Section IV – point A – subparagraph 7
Annex VI – Section IV – point A – subparagraph 7
7. ‘Distributed Ledger Technology (DLT)’ means Distributed Ledger Technology or DLT as defined in Regulation XXX.[please insert reference - Article 3 - paragraph 1 - point 1 of Regulation (EU) 2023/… of the European Parliament and of the Council on markets in crypto-assets, and amending Regulations (EU) No 1093/2010 and (EU) No 1095/2010 and Directives 2013/36/EU and (EU) 2019/1937]
Amendment 253 #
Proposal for a directive
Annex III
Annex III
Directive 2011/16/EU
Annex VI – Section IV – point B – subparagraph 1
Annex VI – Section IV – point B – subparagraph 1
1. ‘Crypto-Asset Service Provider’ means Crypto-Asset Service Provider as defined in Regulation XXX.[please insert reference - Article 3 - paragraph 1 - point 15 of Regulation (EU) 2023/… of the European Parliament and of the Council on markets in crypto-assets, and amending Regulations (EU) No 1093/2010 and (EU) No 1095/2010 and Directives 2013/36/EU and (EU) 2019/1937]
Amendment 255 #
Proposal for a directive
Annex III
Annex III
Directive 2011/16/EU
Annex VI – Section IV – point B – point 4
Annex VI – Section IV – point B – point 4
4. ‘Crypto-Asset Services’ means Crypto-Asset Services as defined in Regulation XXX including staking and lending.[please insert reference - Article 3 - paragraph 1 - point 16 of Regulation (EU) 2023/… of the European Parliament and of the Council on markets in crypto-assets, and amending Regulations (EU) No 1093/2010 and (EU) No 1095/2010 and Directives 2013/36/EU and (EU) 2019/1937]
Amendment 258 #
Proposal for a directive
Annex III
Annex III
Directive 2011/16/EU
Annex VI – Section V – point A – point 2
Annex VI – Section V – point A – point 2
2. Where a Crypto-Asset User does not provide the information required under Section III after two reminders following the initial request by the Reporting Crypto- Asset Service Provider, but not prior to the expiration of 690 days, the Reporting Crypto-Asset Service Providers shall prevent the Crypto-Asset User from performing Exchange Transactions. ; such limitation must be immediately lifted after the information required is provided by the Crypto-Asset User.
Amendment 259 #
Proposal for a directive
Annex III
Annex III
Directive 2011/16/EU
Annex VI – Section V – point B – point 1
Annex VI – Section V – point B – point 1
1. Member States shall take the necessary measures to require Reporting Crypto-Asset Service Providers to keep records of the steps undertaken and any information relied upon for the performance of the reporting requirements and due diligence procedures set out in Sections II and III. Such records shall remain available for a sufficiently long period of time and in any event for a period of not less than 53 years but not more than 105 years following the end of the Reporting Period to which they relate.
Amendment 260 #
Proposal for a directive
Annex III
Annex III
Directive 2011/16/EU
Annex VI – Section V – point E
Annex VI – Section V – point E
The home Member State providing authorisation to Crypto-Asset Service Providers according to Regulation XXX (EU) 2023/… of the European Parliament and of the Council on markets in crypto- assets, and amending Regulations (EU) No 1093/2010 and (EU) No 1095/2010 and Directives 2013/36/EU and (EU) 2019/1937 shall communicate on a regular basis and at the latest before 31 December to the competent authority a list of all authorised Crypto-Asset Service Providers.