Activities of Ramón JÁUREGUI ATONDO related to 2016/0209(CNS)
Plenary speeches (1)
Access to anti-money-laundering information by tax authorities (debate) ES
Amendments (4)
Amendment 16 #
Proposal for a directive
Recital 1 a (new)
Recital 1 a (new)
(1a) The fight against tax evasion and tax avoidance, including in connection with money laundering, is an absolute priority for the Union;
Amendment 33 #
Proposal for a directive
Recital 4 a (new)
Recital 4 a (new)
(4a) It is important to enable tax administrations to access information handled by the remaining bodies bound by anti-money-laundering due diligence measures, in addition to financial institutions, where that information is significant for tax purposes;
Amendment 47 #
Proposal for a directive
Article 1 – paragraph 1
Article 1 – paragraph 1
(1a) For the purpose of the implementation and enforcement of the laws of the Member States giving effect to this directive, and to ensure the functioning of the administrative cooperation it establishes, Member States shall provide by law for access by tax authorities to the mechanisms, procedures, documents and information referred to in articles 13, 30, 31, 32a and 40 of Directive 2015/849/EU of the European Parliament and of the Council*. Member States shall further guarantee access to that information by including it in a centralised public register of companies, trusts and other structures whose nature or purpose is similar or equivalent.
Amendment 51 #
Proposal for a directive
Article 1 – paragraph 1 – point 1 a (new)
Article 1 – paragraph 1 – point 1 a (new)
Directive 2011/16/EU
Article 22– paragraph 1 b (new)
Article 22– paragraph 1 b (new)
(1a) In Article 22, the following paragraph 1b is inserted: “(1b) The obligation regarding access by tax authorities to documents and information on beneficial ownership and due diligence procedures shall refer to the following obliged entities pursuant to Article 2 of Directive 2015/849/EU: (1) credit institutions; (2) financial institutions; (3) the following natural or legal persons acting in the exercise of their professional activities: (a) auditors, external accountants and tax advisers; (b) notaries and other independent legal professionals, where they participate, whether by acting on behalf of and for their client in any financial or real estate transaction, or by assisting in the planning or carrying out of transactions for their client concerning the: (i) buying and selling of real property or business entities, (ii) managing of client money, securities or other assets, (iii) opening or management of bank, savings or securities accounts, (iv) organisation of contributions necessary for the creation, operation or management of companies, (v) creation, operation or management of trusts, companies, foundations, or similar structures; (c) trust or company service providers not already covered under point (a) or (b); (d) estate agents; (e) other persons trading in goods to the extent that payments are made or received in cash in an amount of EUR 10 000 or more, whether the transaction is carried out in a single operation or in several operations which appear to be linked;”