Activities of Sven GIEGOLD related to 2020/0148(CNS)
Plenary speeches (1)
Administrative cooperation in the field of taxation (debate)
Reports (1)
REPORT on the proposal for a Council Directive amending Directive 2011/16/EU on administrative cooperation in the field of taxation
Amendments (3)
Amendment 86 #
Proposal for a directive
Article 1 – paragraph 1 – point 3 a (new)
Article 1 – paragraph 1 – point 3 a (new)
Directive 2011/16/EU
Article 7 – paragraph 6 a (new)
Article 7 – paragraph 6 a (new)
(3a) In Article 7, the following paragraph is added: “6a. Before 1 January 2023, the Commission shall submit a report that provides an overview and an assessment of the statistics and information received on a country-by-country basis, on issues such as the administrative and other relevant costs and benefits, including incremental tax revenues of the exchange of information on request, as well as practical aspects linked thereto, including the number of accepted and refused requests received and sent per country, time of handling and other relevant aspects for a comprehensive assessment.”
Amendment 106 #
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
Article 8b – paragraph 2
(ba) Paragraph 2 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 effective use of the data received by Member States for tax or other purposes, administrative and other relevant costs and benefits of the automatic exchange of information, as well as practical aspects linked thereto. If appropriate, tThe 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 be made available, and the items referred to in Article 8(3a), or bothincluding beneficial ownership. When examining a proposal presented by the Commission, the Council shall assess further strengthening of the efficiency and functioning of the automatic exchange of information and raising the standard thereof, with the aim of providing that: (a) the competent authlists of categorityes 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 2019 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 (b) the lists of categories andincome and capital laid down in Article 8(1) be made available by Member States, even if not currently available, and accordingly exchanged; (b) the categories of income laid down in Article 8(1) be expanded to non- financial assets such as real estate, art or jewellery and new forms to store wealth such as free ports and safe deposit boxes; (c) the lists of items laid down in Articles 8(1) and 8(3a) be extended to include other categories and items, including royalties. (https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A02011L0016-20200701) ultimate beneficial ownership data and to tackle circumvention through second or multiple tax residencies; (d) Member States be generally allowed to use the information received for other purposes than those referred to in Article 16(1); (e) effective use of the data received be correctly evaluated.” Or. en
Amendment 121 #
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 23 – paragraph 3
Article 23 – paragraph 3
(17a) In Article 23, paragraph 3 is replaced by the following: 3. Member States shall communicate to the Commission a yearly assessment of the effectiveness of the exchange of information on request referred to in Article 5, 6 and 7 and the automatic exchange of information referred to in Articles 8, 8a, 8aa and 8ab as well as the practical results achieved, including the incremental tax revenues associated with administrative cooperation. The information communicated shall be disaggregated, at minimum to a country- by-country level. The Commission shall, by means of implementing acts, adopt the form and the conditions of communication for that yearly assessment. Those implementing acts shall be adopted in accordance with the procedure referred to in Article 26(2). (https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A02011L0016-20200701)Or. en