Activities of Ramón JÁUREGUI ATONDO related to 2017/0138(CNS)
Plenary speeches (1)
Mandatory automatic exchange of information in the field of taxation (debate) ES
Amendments (7)
Amendment 26 #
Proposal for a directive
Recital 2
Recital 2
(2) Member States find it increasingly difficult to protect their national tax bases from erosion as tax planning structures have evolved to be particularly sophisticated and often take advantage of the increased mobility of both capital and persons within the internal market. These structures commonly consist of arrangements which are developed across various jurisdictions and move taxable profits towards more beneficial tax regimes or have the effect of reducing the taxpayer´s overall tax bill. As a result, Member States often experience considerable reductions in their tax revenues which hinder them from applying growth-friendly tax policies, as well as making it harder to finance social and other public services and hence to ensure fair treatment. It is therefore critical that Member States' tax authorities obtain comprehensive and relevant information about potentially aggressive tax arrangements. This information would enable those authorities to be able to promptly react against harmful tax practices and to close loopholes through enacting legislation or by undertaking adequate risk assessments and carrying out tax audits.
Amendment 38 #
Proposal for a directive
Recital 5
Recital 5
(5) It is necessary to recall how certain financial intermediaries and other providers of tax advice seem to have actively assisted their clients to conceal money offshore. Furthermore, although the CRS introduced by Council Directive (EU) 2014/10727 is a significant step forward in establishing a tax transparent framework within the Union, at least in terms of financial account information, it can still be improved. _________________ 27 December 2014 amendingCouncil Directive (EU) 20114/16/EU as regards mandatory automatic exchange of information in the field of taxation (OJ L 359, 16.2.2014, p. 1).07 of 9
Amendment 60 #
Proposal for a directive
Recital 10
Recital 10
(10) Given that the primary objective of such legislation should focus on ensuring the proper functioning of the internal market, it would be critical not to regulate at the level of the Union beyond what is necessary to achieve the envisaged aims. This is why it would be necessary to limit any common rules on disclosure to cross- border situations, namely situations in either more than one Member State or a Member State and a third country. In such circumstances, due to the potential impact on the functioning of the internal market, one can justify the need for enacting a common set of rules, rather than leaving the matter to be dealt with at the national level, is justified.
Amendment 68 #
Proposal for a directive
Recital 13
Recital 13
(13) In order to improve the prospects for effectiveness of this Directive, Member States should lay down penalties against the violation of national rules that implement this Directive and ensure that these penalties are known and actually apply in practice, that they are proportionate and have a dissuasive effect.
Amendment 84 #
Proposal for a directive
Article 1 – paragraph 1 – point 1 – point b (new)
Article 1 – paragraph 1 – point 1 – point b (new)
Directive 2011/16/EU
Article 3 – point 21 – point d a (new)
Article 3 – point 21 – point d a (new)
(da) provide the service to a taxpayer resident for tax purposes in a Member State in the case of is a legal person established in a third country and belonging to a group of companies established in the Member State of the recipient;
Amendment 95 #
Proposal for a directive
Article 1 – paragraph 1 – point 2
Article 1 – paragraph 1 – point 2
Directive 2011/16/EU
Chapter II – Section II – Article 8 a a a – paragraph 2 – subparagraph 1
Chapter II – Section II – Article 8 a a a – paragraph 2 – subparagraph 1
Each Member State shall take the necessary measures to give intermediaries the right to a waiver from filing information on a reportable cross-border arrangement or series of such arrangements where they are entitled to a legal professional privilege under the national law of that Member State. In such circumstances, the obligation to file information on such an arrangement or series of arrangements shall be the responsibility of the taxpayer and intermediaries shall inform taxpayers in writing of this responsibility due to the privilege and shall keep an acknowledgement of receipt signed by the taxpayer.
Amendment 124 #
Proposal for a directive
Article 1 – paragraph 1 – point 7
Article 1 – paragraph 1 – point 7
Directive 2011/16/EU
Article 25 a
Article 25 a
Member States shall lay down the rules on penalties applicable to infringements of national provisions adopted pursuant to this Directive and concerning Articles 8aa and 8aaa, and shall take all measures necessary to ensure that they are implemented. The penaltiesanctions provided for shall be effective, proportionate and dissuasive. The Commission may publish an indicative table of sanctions.