1 Amendments of Vladimír MAŇKA related to 2008/0058(CNS)
Amendment 7 #
Proposal for a directive – amending act
Article 2 a (new)
Article 2 a (new)
Article 2a Commission report By ...*, the Commission shall draw up a report evaluating its impact. That report shall focus, in particular, on the administrative costs arising from the new formal obligations for individuals affected and on the degree of effectiveness of those formal obligations in combating tax evasion. The Commission shall submit a legislative proposal modifying the content of the formal obligations, if appropriate. * Two years after the date of entry into force of this Directive.