2 Amendments of Sirpa PIETIKÄINEN related to 2015/2010(INL)
Amendment 114 #
Motion for a resolution
Recital T – point v a (new)
Recital T – point v a (new)
(va) whereas the Commission should investigate the role of financial institutions in aiding harmful tax practices;
Amendment 171 #
Motion for a resolution
Recital U a (new)
Recital U a (new)
Ua. whereas some of the issues linked to harmful tax practices can be addressed by amending existing legislation, and whereas the Commission should make better use of existing legislation under Union competences, to address issues linked to tax evasion, tax fraud and aggressive tax planning and other harmful tax practices; whereas the Commission should especially take this opportunity to define aggressive tax planning, including a clear definition of what consists aggressive tax planning, as predicate offence to money laundering in the Directive (EU) 2015/849 of the European Parliament and of the Council1a ; _______________________ 1a Directive (EU) 2015/849 of the European Parliament and of the Council of 20 May 2015 on the prevention of the use of the financial system for the purposes of money laundering or terrorist financing, amending Regulation (EU) No 648/2012 of the European Parliament and of the Council, and repealing Directive 2005/60/EC of the European Parliament and of the Council and Commission Directive 2006/70/EC (OJ L 141, 5.6.2015, p. 73)