3 Amendments of Mojca KLEVA KEKUŠ related to 2013/0188(CNS)
Amendment 11 #
Proposal for a directive
Recital 1
Recital 1
(1) In recent years, the challenge posed by tax fraud and tax evasion, tax evasion and aggressive tax planning has increased considerably and has become a major focus of concern within the Union and at global level. Unreported and untaxed income is considerably reducing national tax revenues. An increase in the efficiency and effectiveness of tax collection is therefore urgently needed. The automatic exchange of information constitutes an important tool in this regard and the Commission in its Communication of 6 December 2012 containing an Action plan to strengthen the fight against tax fraud and tax evasion8 highlighted the need to promote vigorously the automatic exchange of information as the future European and international standard for transparency and exchange of information in tax matters. The European Parliament, in its Resolution of 21 May 2013 (2013/2025(INI)), and the European Council on 22 May 2013 requested the extension of automatic information exchange at Union and global levels with a view to combatting tax fraud, tax evasion and aggressive tax planning. __________________ 8 COM(2012)722 final.
Amendment 14 #
Proposal for a directive
Recital 1 a (new)
Recital 1 a (new)
(1a) In the European Council agreement from 22 May 2013 the Member States have committed to adopt the revised Directive on the taxation of savings income before the end of 2013. It is of the upmost importance that Member States follow up on their commitments and close existing loopholes in the fight against tax evasion by extending information sharing to trusts, pensions, investment funds and other innovative financial instruments.
Amendment 50 #
Proposal for a directive
Article 1 – paragraph 1 – point c
Article 1 – paragraph 1 – point c
Directive 2011/16/EU
Article 8 – paragraph 5 – subparagraph 1
Article 8 – paragraph 5 – subparagraph 1
5. Before 1 July 2017, the Commission shall submit to the European Parliament and the Council a report that provides an overview and an assessment of the statistics and information received, on issues such as the administrative and other relevant costs and benefits of the automatic exchange of information, as well as practical aspects linked thereto. If appropriate, the Commission shall present a proposal to the Council regarding the categories and the conditions laid down in paragraph 1, including the condition that information concerning residents in other Member States has to be available, or the items referred to in paragraph 3a, or both.