3 Amendments of Philippe LAMBERTS related to 2009/0004(CNS)
Amendment 25 #
Proposal for a directive
Article 8 – paragraph 1
Article 8 – paragraph 1
1. The competent authority of each Member States shall, by automatic exchange, forward information on specific categories of income and capital to the other Member Statescommunicate to the competent authority of the other Member State concerned information relating to persons who are tax resident in that other Member State inter alia on the following specific categories of income and capital: (a) income from work; (b) directors’ emoluments; (c) dividends; (d) capital gains; (e) royalties; (f) life insurance products not covered by other Union legal instruments on the exchange of information and other similar measures; (g) pensions; (h) ownership of property and income derived therefrom.
Amendment 28 #
Proposal for a directive
Article 8 – paragraph 2
Article 8 – paragraph 2
2. The Commission shall adopt, in accordance with the procedure referred to in Article 24(2), within two years of the entry into force of this Directive: (a) the categories of income and capital to be covered; (b) the type of information to be exchanged; (c) any specific condition or restriction within the categories referred to in point (a)aragraph 1; (d) the frequency of the exchanges; (e) the practical arrangements for the exchange of information. The Commission shall update, in accordance with the procedure referred to in Article 24(2), the categories of income and capital referred to in paragraph 1.
Amendment 31 #
Proposal for a directive
Article 8 – paragraph 2 a (new)
Article 8 – paragraph 2 a (new)
2a. The Commission shall evaluate and report annually to the European Parliament and the Council on the functioning of the automatic exchange of information. On the basis of its evaluation, the Commission shall propose measures to improve the coverage and the quality of the automatic exchange of information in order to allow a smooth functioning of the internal market.