7 Amendments of Robert GOEBBELS related to 2008/0215(CNS)
Amendment 44 #
Proposal for a directive – amending act
Article 1 – point 5 a (new)
Article 1 – point 5 a (new)
Directive 2003/48/EC
Article 10 – paragraph 3
Article 10 – paragraph 3
(5a) Article 10(3) is replaced by the following: "3. At the end of the transitional period, the paying agent shall levy a final withholding tax that is determined by the Member State where the paying agent is established and does not exceed 25%."
Amendment 46 #
Proposal for a directive – amending act
Article 1 – point 6 – point -a (new)
Article 1 – point 6 – point -a (new)
Directive 2003/48/EC
Article 11 – paragraph 1 a (new)
Article 11 – paragraph 1 a (new)
-a) The following paragraph is added: "1a. At the end of the transitional period referred to in Article 10, when the beneficial owner of the interest is resident in a Member State other than that where the paying agent is established, the latter shall levy a final withholding tax of not more than 25%."
Amendment 47 #
Proposal for a directive – amending act
Article 1 – point 6 – point a a (new)
Article 1 – point 6 – point a a (new)
Directive 2003/48/EC
Article 11 – paragraph 4
Article 11 – paragraph 4
Amendment 48 #
Proposal for a directive – amending act
Article 1 – point 6 – point b
Article 1 – point 6 – point b
Directive 2003/48/EC
Article 11 – paragraph 5
Article 11 – paragraph 5
5. During the transitional period or at the end of the transitional period, Member States levying withholding tax may provide that an economic operator making an interest payment to, or securing such a payment for, an entity or legal arrangement referred to in Article 4(2) which has its place of effective management in another Member State and which is of a type listed in Annex III for that Member State, shall be considered the paying agent in place of the entity or legal arrangement and shall levy the withholding tax on that income, unless the entity or legal arrangement has formally agreed to its name, address and the total amount of income paid to it or secured for it being communicated in accordance with the seventh subparagraph of Article 4(2). In the case of legal arrangements the name and address to be communicated shall be those of the person who primarily holds legal title and primarily manages their property and income.
Amendment 49 #
Proposal for a directive – amending act
Article 1 – point 6 a (new)
Article 1 – point 6 a (new)
Directive 2003/48/EC
Article 12 – paragraph 1
Article 12 – paragraph 1
(6a) Article 12(1) is replaced by the following: "1. Member States levying withholding tax in accordance with Article 11(1) or Article 11(1a) shall retain 25% of their revenue and transfer 75% of the revenue to the Member State of residence of the beneficial owner of the interest."
Amendment 52 #
Proposal for a directive – amending act
Article 1 – point 7
Article 1 – point 7
Directive 2003/48/EC
Article 13
Article 13
7) In Article 13 is replaced by the following: Exception to the withholding tax procedure Member States(1), the introductory phrase shall be replaced by the following: "Article 13 "Member States which, during the transitional period, levying withholding tax in accordance with Article 11 shall ensure that a beneficialprovide for owner may request that no tax be withheld when he expressly authorises the paying agent to report information in accordance with Chapter II, such authorisation covering all interest payments made to the beneficial owner by that paying agent. In such a case, Article 9 shall apply. or both of the following procedures allowing beneficial owners to request that no such tax be withheld:"
Amendment 53 #
Proposal for a directive – amending act
Article 1 – point 8
Article 1 – point 8
Directive 2003/48/EC
Article 14
Article 14
8) Article 14 is amended as follows: a) The following paragraph 2, the first sentence is replaced by the following: “If an interest payment received by a beneficial owner has been subject to withholding tax in the Member State of the paying agent, the Member State of residence for tax purposes of the beneficial owner shall grant him a tax credit equal to the amount of the tax withheld in accordance with its national law.” b) paragraph 3 is replaced by the following: “3. If, in addition to the withholding tax referred to in Article 11, an interest payment received by a beneficial owner has been subject to any other type of withholding tax and the Member State of residence for tax purposes grants a tax credit for such withholding tax in accordance with its national law or double taxation conventions, such ois added to Article 14: "5. At the end of the transitional period, the Member State of residence for tax purposes of the beneficial owner shall revoke the tax credit mechanism or, where applicable, the refund of ther withholding tax shall be credited before the procedure in paragraph 2 is applied.”."