Activities of Eugen JURZYCA related to 2020/2046(INI)
Plenary speeches (1)
Implementation of EU requirements for exchange of tax information (debate)
Shadow reports (1)
REPORT on the implementation of the EU requirements for exchange of tax information: progress, lessons learnt and obstacles to overcome
Amendments (26)
Amendment 1 #
Motion for a resolution
Citation 22
Citation 22
Amendment 17 #
Motion for a resolution
Recital B
Recital B
Amendment 24 #
Motion for a resolution
Recital B a (new)
Recital B a (new)
B a. whereas the Parliament fully respects the principle of national tax sovereignty;
Amendment 27 #
Motion for a resolution
Recital B b (new)
Recital B b (new)
B b. whereas fighting tax fraud and tax evasion should not diminish the fruitful benefits of the tax competition;
Amendment 33 #
Motion for a resolution
Recital C a (new)
Recital C a (new)
C a. whereas the Parliament acknowledges it has no legislative power in the area of direct taxation and has only a limited legislative power over the indirect taxation;
Amendment 35 #
Motion for a resolution
Recital C b (new)
Recital C b (new)
C b. whereas the Parliament respects and supports the benefits of tax competition among Member States;
Amendment 36 #
Motion for a resolution
Recital C c (new)
Recital C c (new)
C c. whereas tax collection is individual responsibility of each Member State;
Amendment 54 #
Motion for a resolution
Paragraph 2
Paragraph 2
2. Notes, however, that some types of income and assets are still excluded from the scope, which presents a risk of circumventing tax obligations; calls on the Commission to assess the need and the most appropriate way to include the following ownership information, items of income and non-financial assets in the automatic exchange of information (AEOI): (a) the beneficial owners of immovable property and companies; (b) capital gains related to immovable property and capital gains related to financial assets, in particular to find ways for tax administrations to be better informed to identify realised capital gains; (c) non-custodial dividend income; (d) non-financial assets such as cash, art, gold or other valuables held at free ports, customs warehouses or safe deposit boxes; and (e) ownership of yachts and private jets;
Amendment 63 #
Motion for a resolution
Paragraph 3
Paragraph 3
3. Observes that the effectiveness of DAC1 is seriously constrained by the fact that Member States are only required to report at least two categories of income; calls on the Commission to make it mandatory to report on all categories of income and assets in the scope;
Amendment 65 #
Motion for a resolution
Paragraph 4
Paragraph 4
4. Observes that the definition of reporting Financial Institutions (FIs) and types of accounts that need to be reported in DAC2 involves a risk of circumvention and increased bureaucracy; calls for an assessment by the Commission of the need to extend the reporting obligations to other relevant types of FIs, to review the definition of excluded accounts and to remove the thresholds applicable to pre- existing entity accounts;
Amendment 69 #
Motion for a resolution
Paragraph 5
Paragraph 5
5. Observes that DAC3 contains certain blind spots; therefore calls for the scope of EOI under DAC3 to be widened to include informal arrangements, post- transaction agreements, natural persons and rulings which are still valid, but which were issued, amended or renewed before 2012;
Amendment 76 #
Motion for a resolution
Paragraph 5 a (new)
Paragraph 5 a (new)
5 a. Recognises the sensitivity of Member States’ competence over taxation; welcomes in this regard that major progress has been achieved on cooperation between the tax authorities of the Member States over the last decade; supports further discussions among Member States in order to strengthen the administrative cooperation;
Amendment 81 #
Motion for a resolution
Paragraph 5 b (new)
Paragraph 5 b (new)
5 b. Reminds that the European rules on administrative cooperation do not replace national rules but rather provide minimum standards for information exchange and cooperative actions;
Amendment 83 #
Motion for a resolution
Paragraph 5 c (new)
Paragraph 5 c (new)
5 c. Recognises that the information exchanged between Member States via DAC and the underlying systems are highly confidential;
Amendment 84 #
Motion for a resolution
Paragraph 5 d (new)
Paragraph 5 d (new)
5 d. Acknowledges that in order to improve the objectives of DAC the emphasis shall be put on closing existing gaps in implementation and monitoring rather than on new legislative rules;
Amendment 88 #
Motion for a resolution
Paragraph 6
Paragraph 6
6. Notes that the information exchanged is of limited quality; calls for stronger enforcgagement procedures at Member State level; calls onof the Commission and Member States; reminds the recommendations of European Court of Auditors to the Commission to include on the spot visits in Member States and to assess the effectiveness of their monitoring schemes; calls onrecommends the Member States to establish a system of quality and completeness checks of DAC data, as well as procedures for the audit of reporting obliged entities regarding the quality and completeness of data sent;
Amendment 91 #
Motion for a resolution
Paragraph 7
Paragraph 7
7. Points out that there are no prescribed sanctions for FIs which either do not report or which report information falsely or incorrectly, and that measures vary significantly across Member States; calls for more harmonised and effective sanctions for non-compliance, with a deterrent effectreminds that the effective compliance falls under the competence of Member States tax, administrative, corporate and criminal laws;
Amendment 105 #
9. Observes that increasingly complex structures are being used to conceal the ultimate beneficial owners and therefore thwart the effective implementation of AML rules; believes there should be no threshold for reporting the beneficial ownerat the AML rules should be fully enforced in all Member States;
Amendment 108 #
Motion for a resolution
Paragraph 10
Paragraph 10
10. Notes that the Commission monitors the transposition of the DAC legislation in the Member States; points out, however, that it has so far neither taken direct and effective action to address the lack of quality of the data sent between Member States, nor carried out visits to Member States, nor has it ensured the effectiveness of sanctions imposed by Member States for breaches of the DAC reporting provisions; calls on the Commission to step up its activities in this regard and to launch infringement procedures, using, among others, the Global Forum13 and Financial Action Task Force reviews; _________________ 13Global Forum on Transparency and Exchange of Information for Tax Purposes.
Amendment 114 #
Motion for a resolution
Paragraph 11
Paragraph 11
11. Notes with concern that the Global Forum has recently assessed the legal implementation of the Common Reporting Standard (CRS)14 and deplornotes the fact that 10 Member States are not fully compliant; _________________ 14 https://www.oecd- ilibrary.org/docserver/175eeff4- en.pdf?expires=1614245801&id=id&accna me=ocid194994&checksum=C36736F5E5 628939095D507381D7D7C5
Amendment 128 #
Motion for a resolution
Paragraph 15
Paragraph 15
15. Deplores the factNotes that one Member State, Malta, has received an overall ‘partially compliant’ score in the peer review by the Global Forum for EOIR; regretnotes the fact that material deficiencies have been identified in 18 Member States15 ; _________________ 15 https://www.europarl.europa.eu/RegData/et udes/STUD/2021/662603/EPRS_STU(202 1)662603_EN.pdf
Amendment 131 #
Motion for a resolution
Paragraph 16
Paragraph 16
16. Notes that the use of information under the DAC for non-tax matters requires prior authorisation from the sending Member State, which is not always granted; insists that the use of information exchanged under the DAC should always be authorised for purposes other than tax matters where this is allowed under the laws of the receiving Member State;
Amendment 142 #
Motion for a resolution
Paragraph 17 a (new)
Paragraph 17 a (new)
17 a. Regrets that according to the Court of Auditors the Commission is not proactively monitoring the implementation of the legislation, providing sufficient guidance nor measuring the outcomes and impact of the system;17a _________________ 17a https://www.eca.europa.eu/Lists/ECADoc uments/SR21_03/SR_Exchange_tax_info rm_EN.pdf
Amendment 151 #
Motion for a resolution
Paragraph 20
Paragraph 20
20. Calls onAsks the Member States to consider to communicate the statistics, tax revenue gains and all other relevant information to properly assess the effectiveness of all exchanges to the Commission on an annual basis while respecting the data protection rules, tax and trade secrets, in line with the national and European law, and, in the case of EOIR, requests that the information provided be disaggregated on a country-by-country basis in compliance with the existing EU and national legislative and administrative rules;
Amendment 162 #
Motion for a resolution
Paragraph 22
Paragraph 22
Amendment 166 #
Motion for a resolution
Paragraph 22 a (new)
Paragraph 22 a (new)