Activities of Burkhard BALZ related to 2016/2038(INI)
Plenary speeches (1)
Tax rulings and other measures similar in nature or effect (TAXE 2) (debate) DE
Amendments (5)
Amendment 77 #
Motion for a resolution
Recital G
Recital G
G. whereas the lack of transparencyoopholes in legislation, the ineffectiveness in the exchange of information and, more generally, non-compliance with control requirements, deficient knowledge of final beneficiaries and continued banking secrecy are obstacles to ending tax evasion and avoidancetax fraud; whereas the opacity of such practices is used by some tax agents in the financial sector for aggressive tax practices; whereas there is no automatic exchange of information between countries, beyond the pre-existing bilateral tax conventions; whereas, without effective enforcement, the weaknesses of the systems will encourage tax evasion and avoidancefraud;
Amendment 115 #
Motion for a resolution
Recital N
Recital N
N. whereas the biggest European banks are already subject to public country-by-country reporting requirements; whereas none of the financial institutions which appeared in front of the Special Committee raised any significant objection with regard to the disclosure requirements; whereas some of them clearly said they were in favour of this requirement and would support it becoming a global standardthese reporting requirements are not implemented nor likely to be implemented on the international level;
Amendment 354 #
Motion for a resolution
Paragraph 23
Paragraph 23
23. Calls on the Commission to come forward with a Union Code of Conduct for all advisory services, includ; asks the Commission to assess the possibility of establishing a Union incompatibility regime for tax advisers, in order to prevent them from advising both public and private sectors and to prevent other conflicts of interest;
Amendment 361 #
Motion for a resolution
Paragraph 24
Paragraph 24
24. Stresses the importance of clear separation between tax advising services and auditing services within accountancy firms; asks the Commission to study the possibility of revisinginclude an assessment thereto in the evaluation of the Accounting Directive and Regulation to this effect;
Amendment 369 #
Motion for a resolution
Paragraph 25
Paragraph 25
25. Stresses the need for concreMember States to establish appropriate sanctions, including the possibility of revoking business licences for professionals and companies proved to be involved in designing, advising on the use of, or utilising aggressive tax planning and evasion schemes; requests that the Commission explore the feasibility of introducing proportional financial liability for tax advisers engaged in unlawful tax practices;