Activities of Dimitrios PAPADIMOULIS related to 2020/0148(CNS)
Plenary speeches (1)
Administrative cooperation in the field of taxation (debate)
Shadow reports (1)
REPORT on the proposal for a Council Directive amending Directive 2011/16/EU on administrative cooperation in the field of taxation
Amendments (18)
Amendment 41 #
Proposal for a directive
Recital 1
Recital 1
(1) In order to accommodate new initiatives of the Union in the field of tax transparency, Council Directive 2011/16/EU21 has been the subject of a series of amendments over the last years. These changes mainly introduced reporting obligations, followed by communication to other Member States, related to financial accounts, advance cross-border rulings and advance pricing arrangements, country-by- country reports and reportable cross-border arrangements. In such a way, these amendments extended the scope of the automatic exchange of information. The tax authorities now have a broader set of cooperation tools at their disposal, to detect and tackle forms of tax fraud, tax evasion and tax avoidance, in order to safeguard tax revenues and to ensure fair taxation. _________________ 21Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC (OJ L 64, 11.3.2011, p. 1).
Amendment 44 #
Proposal for a directive
Recital 3 a (new)
Recital 3 a (new)
(3a) The Union and the Member States should ensure a harmonised system of penalties and sanctions across the Union to prevent the exploitation of loopholes and differences among Member States’ taxation systems by platform operators. In case of violation of the rules, financial penalties and exclusion from public contracts should be considered. In extreme and repeated cases, the possibility of revoking the business licence of the platform operator should be an option.
Amendment 45 #
Proposal for a directive
Recital 3 b (new)
Recital 3 b (new)
(3b) Given the global technological advancement, there is a need for advanced supervisory mechanisms that are in close contact with the relevant counter-criminal financing bodies.
Amendment 46 #
Proposal for a directive
Recital 4 a (new)
Recital 4 a (new)
(4a) Any information regarding cross- border schemes with implications for third countries should also be disclosed to the tax authorities in these countries. This should concern in particular developing countries, which often have a more limited access to international systems of exchange of tax information.
Amendment 60 #
Proposal for a directive
Recital 15 a (new)
Recital 15 a (new)
(15a) Individuals who have access to information related to sensitive tax information of platform operators and multinational corporations regarding tax evasion and tax avoidance practices, should be encouraged to come forward and cooperate with the authorities with discretion and respect to the public interest, and they should be fully protected if they do so.
Amendment 63 #
Proposal for a directive
Recital 16 a (new)
Recital 16 a (new)
(16a) The Commission should provide, every three years after the entry into force of this Directive, a report on the application of this Directive to the European Parliament and the Council, taking into account the Member States’ reports on exchange of information and best practices and propose concrete improvements when necessary, including by legislative proposals. The Commission should make this evaluation report public.
Amendment 76 #
Proposal for a directive
Recital 26 a (new)
Recital 26 a (new)
Amendment 91 #
Proposal for a directive
Article 1 – paragraph 1 – point 4 – point a
Article 1 – paragraph 1 – point 4 – point a
Directive 2011/16/EU
Article 8 – paragraph 1 – subparagraph 3
Article 8 – paragraph 1 – subparagraph 3
Member States shall inform the Commission annually of at least twoll categories of income and capital mentioned in the first subparagraph with regard to which they communicate information concerning residents of another Member State.
Amendment 94 #
Proposal for a directive
Article 1 – paragraph 1 – point 4 – point a
Article 1 – paragraph 1 – point 4 – point a
Directive 2011/16/EU
Article 8 – paragraph 2
Article 8 – paragraph 2
2. Before 1 January 2023, Member States shall inform the Commission of at least fourll categories listed in paragraph 1 in respect of which the competent authority of each Member State shall, by automatic exchange, communicate to the competent authority of any other Member State, information concerning residents in that other Member State. The information shall concern taxable periods starting on or after 1 January 2024.
Amendment 105 #
Proposal for a directive
Article 1 – paragraph 1 – point 7 – point b
Article 1 – paragraph 1 – point 7 – point b
Directive 2011/16/EU
Article 8b – paragraph 2
Article 8b – paragraph 2
Amendment 107 #
Proposal for a directive
Article 1 – paragraph 1 – point 7 – point b a (new)
Article 1 – paragraph 1 – point 7 – point b a (new)
Directive 2011/16/EU
Article 8b – paragraph 2 – subparagraph 1
Article 8b – paragraph 2 – subparagraph 1
(ba) In paragraph 2, the first subparagraph is replaced by the following: “2. Before 1 January 201922, the Commission shall submit a report that provides an overview and an assessment of the statistics and information received under paragraph 1 of this Article, on issues such as the administrative and other relevant costs and benefits of the automatic exchange of information, as well as practical aspects linked thereto. If appropriate, the Commission shall present a proposal to the Council regarding the categories and the conditions laid down in Article 8(1), including the condition that information concerning residents in other Member States has to be available, or the items referred to in Article 8(3a), or both.’
Amendment 108 #
Proposal for a directive
Article 1 – paragraph 1 – point 7 – point b b (new)
Article 1 – paragraph 1 – point 7 – point b b (new)
Directive 2011/16/EU
Article 8b – paragraph 2 – subparagraph 2 – point a
Article 8b – paragraph 2 – subparagraph 2 – point a
(bb) In paragraph 2, point a of the second subparagraph is replaced by the following: ‘(a) the competent authority of each Member State shall, by automatic exchange, communicate to the competent authority of any other Member State, information regarding taxable periods as from 1 January 201922 concerning residents in that other Member State, on all categories of income and capital listed in Article 8(1), as they are to be understood under the national legislation of the Member State communicating the information; and’
Amendment 118 #
Proposal for a directive
Article 1 – paragraph 1 – point 15
Article 1 – paragraph 1 – point 15
Directive 2011/16/EU
Article 21 – paragraph 7 – subparagraph 1
Article 21 – paragraph 7 – subparagraph 1
7. The Commission shall develop and provide all the necessary technical and logistical support for a secure central interface on administrative cooperation in the field of taxation where Member States communicate with the use of standard forms pursuant to Article 20(1) and (3). The competent authorities of all Member States shall have access to that interface. For the purpose of collecting statistics, the Commission shall have access to information about the exchanges recorded to the interface and which can be extracted automatically. The access by the Commission shall be without prejudice to the obligation of Member States to provide statistics on exchanges of information in accordance with Article 23(4).
Amendment 120 #
Proposal for a directive
Article 1 – paragraph 1 – point 17
Article 1 – paragraph 1 – point 17
Directive 2011/16/EU
Article 23 – paragraph 2
Article 23 – paragraph 2
2. Member States shall examine and evaluate, in their jurisdiction, the effectiveness of administrative cooperation in accordance with this Directive in combating tax evasion and tax avoidance and shall communicate annually the results of their evaluation to the Commission. These annual reports shall be made public.
Amendment 122 #
Proposal for a directive
Article 1 – paragraph 1 – point 17 a (new)
Article 1 – paragraph 1 – point 17 a (new)
Directive 2011/16/EU
Article 23a – paragraph 1
Article 23a – paragraph 1
(17a) In Article 23a, paragraph 1 is replaced by the following: ‘1. Information communicated to the Commission pursuant to this Directive shall be kept confidential by the Commission in accordance with the provisions applicable to Union authorities and may not be used for any purposes other than those required to determine whether and to what extent Membeto the point that does not harm public interest or States comply with this Directive. (https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A02011L0016-20200701)xpayers.’ Or. en
Amendment 123 #
Proposal for a directive
Article 1 – paragraph 1 – point 18 Directive 2011/16/EU
Article 1 – paragraph 1 – point 18 Directive 2011/16/EU
Reports and documents produced by the Commission, referred to in the first subparagraph, may be used by the Member States only for analytical purposes, and shall not be published or made available to any other person or body without the exprand be accessible to all interested partiess agreement of the Commissionnd subsequently be public.
Amendment 128 #
Proposal for a directive
Article 1 – paragraph 1 – point 20
Article 1 – paragraph 1 – point 20
Directive 2011/16/EU
Article 25a – paragraph 1
Article 25a – paragraph 1
Member States shall lay down the rules on penalties applicable to infringements of national provisions adopted pursuant to this Directive and concerning Articles 8aa, 8ab and 8ac, and shall take all measures necessary to ensure that they are implemented. The penalties provided for shall be effective, proportionate and dissuasive. These penalties shall include financial penalties, exclusion from public contracts and, in extreme and repeated cases, the revoking of the business licence of the platform operator.
Amendment 129 #
Proposal for a directive
Article 1 – paragraph 1 – point 20 a (new)
Article 1 – paragraph 1 – point 20 a (new)
Directive 2011/16/EU
Article 25b (new)
Article 25b (new)
(20a) The following article is added: ‘Article 25b Review clause By ... [three years after the date of entry into force of this amending Directive], and every three years henceforth, the Commission shall present a report on the efficiency of the Directive and make specific proposals, including legislative proposals, for its improvement. This report shall be made public.’