Activities of Liem HOANG NGOC related to 2011/0341B(COD)
Plenary speeches (1)
Action programme for taxation (debate)
Shadow reports (1)
REPORT on the amended proposal for a regulation of the European Parliament and of the Council establishing an action programme for taxation in the European Union for the period 2014-2020 (Fiscalis 2020) and repealing Decision No°1482/2007/EC PDF (287 KB) DOC (406 KB)
Amendments (16)
Amendment 27 #
Proposal for a regulation
Recital 5
Recital 5
(5) The programme objectives take into account the problems and challenges identified for taxation in the next decade. The programme should continue to play a role in vital areas like the coherent implementation of Union law, administrative cooperation, the protection of the financial and economic interests of the Union, enhancing the administrative capacity of tax authorities. Given the problem dynamics of new challenges identified, additional emphasis should be put on fighting tax fraud, reduction oftax evasion and all forms of double taxation and double non-taxation, tax avoidance, reducing administrative burden and enhancing cooperation with third countries and parties.
Amendment 33 #
Proposal for a regulation
Article 2 – paragraph 1 – point 2 – point a
Article 2 – paragraph 1 – point 2 – point a
(a) representatives of governmental authorities including from countries not participating in the programme according to article 3(2)1 and 3(2)2;
Amendment 34 #
Proposal for a regulation
Article 3 – paragraph 2 – point 2
Article 3 – paragraph 2 – point 2
(2) only on matters relating to the fight against tax fraud and tax evasion, partner countries of the European Neighbourhood Policy provided that those countries have reached a sufficient level of approximation of the relevant legislation and administrative methods to those of the Union. The partner countries concerned shall participate to the programme in accordance with provisions to be determined with those countries following the establishment of Framework Agreements concerning their participation in Union programmes.
Amendment 42 #
Proposal for a regulation
Article 5 – paragraph 2
Article 5 – paragraph 2
2. The specific objective of the programme shall be to improve the operation of the taxation systems and to contribute to fighting tax fraud, tax evasion and tax avoidance, in particular through cooperation between participating countries, their tax authorities, their officials and external experts.
Amendment 45 #
Proposal for a regulation
Article 5 – paragraph 3 – introductory part
Article 5 – paragraph 3 – introductory part
3. The achievement of those objectives shall be measured on the basis of the following indicatorsby means of indicators developed on the basis of the feedback from participants in programme actions and users of the programme which should focus on:
Amendment 46 #
Proposal for a regulation
Article 5 – paragraph 3 – point 1
Article 5 – paragraph 3 – point 1
(1) the availability, full access and good development of the Common Communication Network for the European Information Systems;
Amendment 48 #
Proposal for a regulation
Article 5 – paragraph 3 – point 2 a (new)
Article 5 – paragraph 3 – point 2 a (new)
(2a) an exemplification or a quantification where possible of the contribution of the programme to fighting tax fraud, tax evasion and tax avoidance.
Amendment 49 #
Proposal for a regulation
Article 6 – paragraph 1 – point a
Article 6 – paragraph 1 – point a
(a) to support the preparation, coherent application and effective implementation of Union tax law and, if requested by national authorities, of national law.
Amendment 54 #
Proposal for a regulation
Article 6 – paragraph 1 – point e
Article 6 – paragraph 1 – point e
(e) to support and enhance athe coherent application and implementation of Union tax policy and laws.
Amendment 58 #
Proposal for a regulation
Article 7 – paragraph 1 – point a – point 9
Article 7 – paragraph 1 – point a – point 9
(9) any other activity in support of the general and specific objectives set out in Articles 5, provided that the necessity of the activity is duly justified.
Amendment 61 #
Proposal for a regulation
Article 8 – paragraph 1
Article 8 – paragraph 1
1. Participating countries shall ensure that officials with the adequate profile and qualifications, including language skills, are nominated to participate in the joint actions.
Amendment 62 #
Proposal for a regulation
Article 10 – paragraph 1
Article 10 – paragraph 1
1. Participating countries shall integrate, where appropriatpossible, jointly developed training content, including e-learning modules, training programmes and commonly agreed training standards in their national training programmes.
Amendment 64 #
Proposal for a regulation
Article 11 – paragraph 2
Article 11 – paragraph 2
2. The financial allocation for the programme may also cover expenses pertaining to preparatory, monitoring, control, audit and evaluation activities which are required for the management of the programme and the achievement of its objectives; in particular, studies, meetings of experts, information and communication actions, including corporate communication of the political priorities of the European Union as far as they are related to objectives of this Regulation, expenses linked to IT networks focusing on information processing and exchange, together with all other technical and administrative assistance expenses incurred by the Commission for the management of the programme.
Amendment 66 #
Proposal for a regulation
Article 12 – paragraph 3
Article 12 – paragraph 3
3. The co-financing rate for grants shall be up to 1080 % of the eligible costs where the latter are travel and accommodation costs, costs linked to organisation of events and daily allowances, except for Member States receiving or having requested financial assistance where the co- financing rate shall be of 100%. That rate shall apply to all eligible actions with the exception of expert teams. For this category of eligible actions, the annual work programmes will specify the applicable co-financing rate when these actions require the awarding of grants.
Amendment 67 #
Proposal for a regulation
Article 14 – paragraph 1
Article 14 – paragraph 1
In order to implement the programme the Commission shall adopt annual work programmes, which shall set out the objectives pursued, the expected results, the method of implementation and their total amount, as well as duly explaining any deviation from the preceding year's annual work programme and its actual implementation. They shall also contain a description of the actions to be financed, an indication of the amount allocated to each action type and an indicative implementation timetable. The work programmes shall include for grants the priorities, the essential evaluation criteria and the maximum rate of co-financing. This implementing act shall be adopted in accordance with the examination procedure referred to in Article 15(2).
Amendment 68 #
Proposal for a regulation
Article 17 – paragraph 1
Article 17 – paragraph 1
1. The Commission shall ensure a midterm and final evaluation of the programme, regarding the aspects referred to in paragraph 2 and 3. The results shall be integrated into decisions on possible renewal, modification or suspension of subsequent programmes. The mid-term evaluation shall review whether it is necessary to introduce ceilings for the different actions referred to in Article 7. An independent external evaluator shall carry out these evaluations.