Activities of Sven GIEGOLD related to 2018/0233(COD)
Reports (1)
RECOMMENDATION FOR SECOND READING on the Council position at first reading with a view to the adoption of a regulation of the European Parliament and of the Council establishing the ‘Fiscalis’ programme for cooperation in the field of taxation and repealing Regulation (EU) No 1286/2013
Amendments (10)
Amendment 43 #
Proposal for a regulation
Recital 5
Recital 5
(5) In order to support the process of accession and association by third countries, the Programme should be open to the participation of acceding and candidate countries as well as potential candidates and partner countries of the European Neighbourhood Policy if certain conditions are fulfilled. It may also be open to other third countries, in particular least developed countries, in accordance with the conditions laid down in specific agreements between the Union and those countries covering their participation to any Union programme.
Amendment 49 #
Proposal for a regulation
Recital 9
Recital 9
(9) Considering the importance of globalisationthe international dimension of tax fraud, tax evasion and tax avoidance, the Programme should continue to provide the possibility of involving external experts within the meaning of Article 238 of the Financial Regulation. Those external experts should mainly be representatives of governmental authorities, including from non-associated third countries, as well as representatives of international organisations, economic operators, taxpayers and civil society. The selection of experts shall be balanced and transparent, experts shall declare their professional interests and demonstrate that there is no conflict of interest with their professional role. Representation of business and civil society interests should be guaranteed on an equal footing.
Amendment 60 #
Proposal for a regulation
Recital 15
Recital 15
(15) Pursuant to paragraph 22 and 23 of the Inter-institutional agreement for Better Law-Making of 13 April 201623 , there is a need to evaluate this programme on the basis of information collected through specific monitoring requirements, while avoiding overregulation and administrative burdens, in particular on Member States. These requirements, where appropriate, can include measurable indicators, as a basis for evaluating the effects of the Instrument on the ground. The Commission should produce, based on input provided by the Member States, one annual report per year that contains a mapping of remaining obstacles in the Member States in realizing the Programme objectives in Article 3 and the priority actions in Article 7 paragraph 2a and make suggestions for best practices. The Commission annual report should be made available to the public. Additionally, the Commission should produce an interim and a final evaluation of the Programme and make it publicly accessible on a dedicated webpage. _________________ 23 Interinstitutional Agreement between the European Parliament, the Council of the European Union and the European Commission on Better Law-making of 13 April 2016; OJ L 123, 12.5.2016, p. 1-14.
Amendment 66 #
Proposal for a regulation
Recital 19
Recital 19
(19) The types of financing and the methods of implementation under this Regulation should be chosen on the basis of their ability to achieve the specific objectives of the actions and to deliver results, taking into account, in particular, the costs of controls, the administrative burden, and the expected risk of non- compliance. This should include consideration of the use of lump sums, flat rates and unit costs, as well as financing not linked to costs as referred to in Article 125(1) of the Financial Regulation. The coverage of travel expenses should be a priority so that the participation of national experts in joint actions is ensured.
Amendment 67 #
Proposal for a regulation
Article 2 – paragraph 1 – point 1 – point e
Article 2 – paragraph 1 – point 1 – point e
(e) other taxes and duties referred to in Article 2(1)(a) of Council Directive 2010/24/EU33, including corporate income taxes, in so far as they are relevant for the single market and for administrative cooperation between the Member States; _________________ 33 Council Directive 2010/24/EU of 16 March 2010 concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures (OJ L 84, 31.3.2010, p. 1).
Amendment 77 #
Proposal for a regulation
Article 4 – paragraph 1
Article 4 – paragraph 1
1. The financial envelope for the implementation of the Programme for the period 2021 – 2027 shall be EUR 3270 000 000 in current prices.
Amendment 88 #
Proposal for a regulation
Article 7 – paragraph 2 a (new)
Article 7 – paragraph 2 a (new)
2 a. Actions referred to in paragraph 1 shall cover the following non-exhaustive list of priority topics: (a) closing loopholes in the effective implementation of the EU Directive on Administrative Cooperation (DAC); (b) effective information exchange, including group requests, and development of useable formats taking into account initiatives at international level1a; (c) removing obstacles to cross-border cooperation; (d) setting-up of high-quality registers for the beneficial owners of companies, land and real estate, bank accounts, life insurance contracts, and seamless interconnection between these registers; (e) combatting cross-border VAT fraud; (f) recovery of taxes, including taxes not paid according to the European Savings Tax Directive (EUSTD); (g) implementation of unified national IT tools with the view to develop common interfaces to allow for the inter- connection of national IT systems; _________________ 1a http://www.oecd.org/tax/transparency/glo bal-forum-handbook-2016.pdf
Amendment 100 #
Proposal for a regulation
Article 12 – paragraph 4
Article 12 – paragraph 4
4. No later than 31 March of each year, the Member States shall submit to the Commission annual progress reports on the implementation of the Multi-Annual Strategic Plan for Taxation referred to in paragraph 1 covering the period 1 January to 31 December of the preceding year. Those annual reports shall be based on a pre-established format. In the annual progress reports the Member States shall report on the obstacles in realizing the programme objectives in Article 3 and the priority actions in Article 7 paragraph 2a and make suggestions for best practices.
Amendment 101 #
Proposal for a regulation
Article 12 – paragraph 5
Article 12 – paragraph 5
5. No later than 31 October of each year, the Commission shall, on the basis of the annual reports of the Member States referred to in paragraph 4, establish a consolidated report assessing the progress made by Member States and the Commissin achieving the programme objectives mentioned in the implementation of the plan referred to inArticle 3 and the priority actions in Article 7 paragraph 2a . To assess the progress made, the Commission shall include in its consolidated annual report a mapping of remaining obstacles in the Member States in realizing the Programme objectives in Article 3 and the priority actions in Article 7 paragraph 12a and make that report publicsuggestions for best practices. The Commission's consolidated annual reports shall serve as a basis for future multiannual work programmes referred to in Article 13, and the evaluation reports referred to in Article 15. The Commission’s consolidated annual report shall be made public on a dedicated Commission’s webpage.
Amendment 112 #
Proposal for a regulation
Annex II – point 2 a (new)
Annex II – point 2 a (new)
2 a. Additional indicators 1.Revenues collected in the fight against tax fraud, tax evasion and tax avoidance in the course of joint audits 2. Number of requests for administrative and judicial cooperation made, received and responded to for each Member State