6 Amendments of Pervenche BERÈS related to 2016/0338(CNS)
Amendment 47 #
Proposal for a directive
Recital 2
Recital 2
(2) For this reason, it is necessary that mechanisms available in the Union ensure thean efficient and timely resolution of double taxation disputes and the effective elimination of the double taxation at staketo avoid overly long and costly dispute resolution procedures, which often do not result in agreement.
Amendment 54 #
Proposal for a directive
Recital 3 a (new)
Recital 3 a (new)
(3 a) In order to shape a fair, clear and stable tax environment and to reduce taxation disputes within the internal market, at least some minimum convergence in corporate tax policies is required, including a common consolidated corporate tax base (CCCTB).
Amendment 88 #
Proposal for a directive
Article 3 – paragraph 1
Article 3 – paragraph 1
1. Any taxpayer subject to double taxation shall be entitled to submit a complaint requesting the resolution of the double taxation to each of the competent authorities of the Member States concerned within three years from the receipt of the first notification of the action resulting in double taxation, whether or not it uses the remedies available in the national law of any of the Member States concerned. The taxpayer shall indicate in its complaint to each respective competent authority which other Member States are concerned. The Commission shall host a central contact point in all languages of the Union, which is easily accessible to the public with the following updated information:
Amendment 90 #
Proposal for a directive
Article 3 – paragraph 1 – point a (new)
Article 3 – paragraph 1 – point a (new)
(a) contact information for each competent authority;
Amendment 91 #
Proposal for a directive
Article 3 – paragraph 1 – point b (new)
Article 3 – paragraph 1 – point b (new)
(b) full overview of applicable Union legislation and tax treaties;
Amendment 142 #
Proposal for a directive
Article 7 – paragraph 1 – subparagraph 3
Article 7 – paragraph 1 – subparagraph 3
If the competent authorities of all Member States concerned have failed to do so, the taxpayer may request the competent courts of each Member State to appoint the two independent persons of standing in accordance with the second and third subparagraphs. The Commission shall make contact information for the competent courts of each Member State clearly available in a central information point on its website in all official languages of the Union. The thus appointed independent persons of standing shall appoint the chair by drawing lots from the list of the independent persons who qualify as chair according to Article 8(4).