BETA

10 Amendments of Billy KELLEHER related to 2022/0413(CNS)

Martin HLAVÁČEK, Engin EROGLU, Monica SEMEDO, Ondřej KOVAŘÍK, Billy KELLEHER

Proposal for a directive
Recital 39

(39) In order to ensure ~~compliance with~~a proper enforcement of the rules under theis Directive ~~2011/16/EU~~, Member States should lay down the rules on penalties, and other compliance measures that should be effective, proportionate and dissuasive. Each Member State should apply those rules in accordance with their national laws and the provisions set forth in this Directpplicable to infringements of national provisions on mandatory exchange of information reported by crypto-asset service providers, that should be effective, proportionate and dissuasive.

2023/04/28
Committee: ECON

Martin HLAVÁČEK, Engin EROGLU, Monica SEMEDO, Ondřej KOVAŘÍK, Billy KELLEHER

Proposal for a directive
Recital 40

(40) To guarantee an adequate level of effectiveness in all Member States, minimum levels of 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 25 % 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.deleted

2023/04/28
Committee: ECON

Martin HLAVÁČEK, Engin EROGLU, Monica SEMEDO, Ondřej KOVAŘÍK, Billy KELLEHER

Proposal for a directive
Recital 41

~~(41) In order to take into account possible changes in the prices for goods and services, the Commission should evaluate the penalties provided for in this Directive every 5 years.~~deleted

2023/04/28
Committee: ECON

Martin HLAVÁČEK, Engin EROGLU, Monica SEMEDO, Ondřej KOVAŘÍK, Billy KELLEHER

Proposal for a directive
Article 1 – paragraph 1 – point 13

Directive 2011/16/EU
Article 25a – title

Article 25a Penalties ~~and other compliance measures~~

2023/04/28
Committee: ECON

Martin HLAVÁČEK, Engin EROGLU, Monica SEMEDO, Ondřej KOVAŘÍK, Billy KELLEHER

Proposal for a directive
Article 1 – paragraph 1 – point 13

Directive 2011/16/EU
Article 25a – paragraph 1

1. Member States shall lay down rules on penalties applicable to infringements of national provisions adopted pursuant to this Directive and concerning Article 8(3a), Articles 8aa to 8ad and shall take all necessary measures to ensure that they are implemented and enforced. Penalties ~~and compliance measures~~ provided for shall be effective, proportionate and dissuasive.

2023/04/28
Committee: ECON

Martin HLAVÁČEK, Engin EROGLU, Monica SEMEDO, Ondřej KOVAŘÍK, Billy KELLEHER

Proposal for a directive
Article 1 – paragraph 1 – point 13

Directive 2011/16/EU
Article 25a – paragraph 2

2. Member States shall ensure that where penalties and compliance measures can be applied to legal persons in the event of a non-compliance with national provisions transposing this Directive, and to the members of the management body and to other natural persons who under national law are responsible for the non- compliance in accordance with national law. Member States shall ensure that legal persons can be held liable for the non- compliance with national provisions transposing this Directive by any person acting individually or as part of an organ of that legal person and having a leading position within the legal person. Any of the following circumstances shall indicate the leading position within the legal person: (a) (b) behalf of the legal person; (c) the legal person.deleted power to represent the legal person authority to take decisions on authority to exercise control within

2023/04/28
Committee: ECON

Martin HLAVÁČEK, Engin EROGLU, Monica SEMEDO, Ondřej KOVAŘÍK, Billy KELLEHER

Proposal for a directive
Article 1 – paragraph 1 – point 13

Directive 2011/16/EU
Article 25a – paragraph 3

~~3. [...]~~deleted

2023/04/28
Committee: ECON

Martin HLAVÁČEK, Engin EROGLU, Monica SEMEDO, Ondřej KOVAŘÍK, Billy KELLEHER

Proposal for a directive
Article 1 – paragraph 1 – point 13

Directive 2011/16/EU
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.deleted

2023/04/28
Committee: ECON

Martin HLAVÁČEK, Engin EROGLU, Monica SEMEDO, Ondřej KOVAŘÍK, Billy KELLEHER

Proposal for a directive
Article 1 – paragraph 1 – point 13

Directive 2011/16/EU
Article 25a – paragraph 5

~~5. Member States shall set penalties for a false self-certification as referred to in Annex I, Section I and Annex VI, Section III of this Directive.~~deleted

2023/04/28
Committee: ECON

Martin HLAVÁČEK, Engin EROGLU, Monica SEMEDO, Ondřej KOVAŘÍK, Billy KELLEHER

Proposal for a directive
Article 1 – paragraph 1 – point 13

Directive 2011/16/EU
Article 25a – paragraph 6

6. When imposing penalties and other compliance measures, competent authorities shall, where relevant, cooperate closely with one another and with other relevant competent authorities and shall coordinate their actions where appropriate, when dealing with cross- border cases.;deleted

2023/04/28
Committee: ECON