10 Amendments of Emmanuel MAUREL related to 2017/0138(CNS)
Amendment 35 #
Proposal for a directive
Recital 5
Recital 5
(5) It is necessary to recall how certain financial intermediaries and other providers of tax advice, and auditors, seem to have actively assisted their clients to conceal money offshore. Furthermore, although the CRS introduced by Council Directive (EU) 2014/10727 is a significant step forward in establishing a tax transparent framework within the Union, at least in terms of financial account information, it can still be improved. _________________ 27 Council Directive (EU) 2014/107 of 9 December 2014 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation (OJ L 359, 16.2.2014, p. 1).
Amendment 44 #
Proposal for a directive
Recital 6
Recital 6
(6) The disclosure of potentially aggressive tax planning arrangements of a cross-border dimension can contribute effectively to the efforts for creating an environment of fair taxation in the internal market. In this light, an obligation on intermediaries and auditors to inform tax authorities on certain cross-border arrangements that could potentially be used for tax avoidance purposes would constitute a step in the right direction. In order to develop a more comprehensive policy, it would also be significant that as a second step, following disclosure, the tax authorities share information with their peers in other Member States. Such arrangements should also enhance the effectiveness of the CRS. In addition, it would be crucial to grant the Commission access to a sufficient amount of information so that it can monitor the proper functioning of this Directive. Such access to information by the Commission does not discharge a Member State from its obligations to notify any state aid to the Commission.
Amendment 90 #
Proposal for a directive
Article 1 – paragraph 1 – point 2
Article 1 – paragraph 1 – point 2
Directive 2011/16/EU
Chapter II – section II – Article 8 a a a – paragraph 1
Chapter II – section II – Article 8 a a a – paragraph 1
1. Each Member State shall take the necessary measures to require intermediaries and auditors to file information with the competent tax authorities on a reportable cross-border arrangement or series of such arrangements within five working days, beginning on the day after the reportable cross-border arrangement or series of arrangements is made available for implementation by the intermediary to one or more taxpayers following contact with that taxpayer or those taxpayers, or where the first step in a series of arrangements has already been implemented.
Amendment 93 #
Proposal for a directive
Article 1 – paragraph 1 – point 2
Article 1 – paragraph 1 – point 2
Directive 2011/16/EU
Chapter II – section II – Article 8 a a a – paragraph 2 – subparagraph 1
Chapter II – section II – Article 8 a a a – paragraph 2 – subparagraph 1
Each Member State shall take the necessary measures to give intermediaries and auditors the right to a waiver from filing information on a reportable cross- border arrangement or series of such arrangements where they are entitled to a legal professional privilege under the national law of that Member State. In such circumstances, the obligation to file information on such an arrangement or series of arrangements shall be the responsibility of the taxpayer and intermediaries shall inform taxpayers of this responsibility due to the privilege.
Amendment 97 #
Proposal for a directive
Article 1 – paragraph 1 – point 2
Article 1 – paragraph 1 – point 2
Directive 2011/16/EU
Chapter II – section II – Article 8 a a a – paragraph 2 – subparagraph 2
Chapter II – section II – Article 8 a a a – paragraph 2 – subparagraph 2
Intermediaries and auditors 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.
Amendment 103 #
Proposal for a directive
Article 1 – paragraph 1 – point 2
Article 1 – paragraph 1 – point 2
Directive 2011/16/EU
Chapter II – section II – Article a a a – paragraph 4
Chapter II – section II – Article a a a – paragraph 4
4. Each Member State shall take the necessary measures to require intermediaries, auditors and taxpayers to file information on reportable cross-border arrangements that were implemented between [date of political agreement] and 31 December 2018 Intermediaries, auditors and taxpayers, as appropriate, shall file information on those reportable cross- border arrangements by 31 March 2019.
Amendment 106 #
Proposal for a directive
Article 1 – paragraph 1 – point 2
Article 1 – paragraph 1 – point 2
Directive 2011/16/UEU
Chapter II – section II – Article 8 a a a – paragraph 6 – point a
Chapter II – section II – Article 8 a a a – paragraph 6 – point a
(a) the identification of intermediaries, or, where applicable auditors, and taxpayers, including their name, residence for tax purposes, and taxpayer identification number (TIN) and, where appropriate, the persons who are associated enterprises to the intermediary or taxpayer;
Amendment 112 #
Proposal for a directive
Article 1 – paragraph 1 – point 2
Article 1 – paragraph 1 – point 2
Directive 2011/16/EU
Chapter II – section II – Article 8 a a a – paragraph 6 – point h
Chapter II – section II – Article 8 a a a – paragraph 6 – point h
(h) the identification of any person in the other Member States, if any, likely to be affected by the reportable cross-border arrangement or series of such arrangements indicating to which Member States the affected intermediaries, auditors or taxpayers are linked.
Amendment 116 #
Proposal for a directive
Article 1 – paragraph 1 – point 4
Article 1 – paragraph 1 – point 4
Directive 2011/16/EU
Article 21 – paragraph 5 – subparagraph 1
Article 21 – paragraph 5 – subparagraph 1
The Commission shall by 31 December 2017 develop and provide with technical and logistical support a secure Member State central directory on administrative cooperation in the field of taxation, with access restricted to the Member States and the Commission, where information to be communicated in the framework of paragraphs 1 and 2 of Article 8a shall be recorded in order to satisfy the automatic exchange provided for in those paragraphs.
Amendment 117 #
Proposal for a directive
Article 1 – paragraph 1 – point 4
Article 1 – paragraph 1 – point 4
Directive 2011/16/EU
Article 21 – paragraph 5 – subparagraph 2
Article 21 – paragraph 5 – subparagraph 2
The Commission shall by 31 December 2018 develop and provide with technical and logistical support a secure Member State central directory on administrative cooperation in the field of taxation, with access restricted to the Member States and the Commission, where information to be communicated in the framework of paragraphs 5, 6 and 7 of Article 8aaa shall be recorded in order to satisfy the automatic exchange provided for in those paragraphs.