9 Amendments of Astrid LULLING related to 2008/0215(CNS)
Amendment 11 #
Proposal for a directive – amending act
Article 1 – point -1 (new)
Article 1 – point -1 (new)
Directive 2003/48/EC
Recital 8
Recital 8
(-1) Recital 8 is replaced by the following: "(8) This Directive has a dual purpose: to enable savings income in the form of interest payments made in one Member State to beneficial owners who are individuals resident for tax purposes in another Member State to be made subject to effective taxation in accordance with the laws of their State of residence, and to ensure a minimum of effective taxation of savings income in the form of interest payments made in one Member State to beneficial owners who are individuals resident for tax purposes in another Member State."
Amendment 12 #
Proposal for a directive – amending act
Article 1 – point -1 a (new)
Article 1 – point -1 a (new)
Directive 2003/48/EC
Recital 8 a (new)
Recital 8 a (new)
(-1a) The following recital 8a is added: "In order to ensure that the objectives of this Directive are achieved, Member States have the choice of exchanging information with each other on interest payments and withholding tax."
Amendment 13 #
Proposal for a directive – amending act
Article 1 – point -1 b (new)
Article 1 – point -1 b (new)
Directive 2003/48/EC
Recital 14
Recital 14
(-1b) Recital 14 is deleted.
Amendment 14 #
Proposal for a directive – amending act
Article 1 – point -1 c (new)
Article 1 – point -1 c (new)
Directive 2003/48/EC
Recital 17
Recital 17
(-1c) Recital 17 is deleted.
Amendment 15 #
Proposal for a directive – amending act
Article 1 – point -1 d (new)
Article 1 – point -1 d (new)
Directive 2003/48/EC
Recital 18
Recital 18
(-1d) Recital 18 is deleted.
Amendment 16 #
Proposal for a directive – amending act
Article 1 – point -1 e (new)
Article 1 – point -1 e (new)
Directive 2003/48/EC
Recital 19
Recital 19
(-1e) Recital 19 is replaced by the following: "(19) Member States levying withholding tax should transfer most of the revenue they obtain from this withholding tax to the Member State of residence of the beneficial owner of the interest."
Amendment 17 #
Proposal for a directive – amending act
Article 1 – point -1 f (new)
Article 1 – point -1 f (new)
Directive 2003/48/EC
Article 1 – paragraph 1
Article 1 – paragraph 1
(-1f) Article 1(1) is replaced by the following: "1. This Directive aims to: - enable savings income in the form of interest payments made in one Member State to beneficial owners who are individuals resident for tax purposes in another Member State to be made subject to effective taxation in accordance with the laws of the latter Member State; - ensure a minimum of effective taxation of savings income in the form of interest payments made in one Member State to beneficial owners who are individuals resident for tax purposes in another Member State."
Amendment 40 #
Proposal for a directive – amending act
Article 1 – point 5 a (new)
Article 1 – point 5 a (new)
Directive 2003/48/EC
Article 10
Article 10
(5a) Article 10 is replaced by the following: Member States shall not be required to implement the provisions of Chapter II. If Chapter II is not be implemented, Member States shall levy a withholding tax to ensure a minimum of effective taxation of savings income in the form of interest payments made in one Member State to beneficial owners who are individuals resident for tax purposes in another Member State. These countries shall, however, be entitled to receive information from other Member States in accordance with Chapter II.
Amendment 45 #
Proposal for a directive – amending act
Article 1 – point 6 – point -a (new)
Article 1 – point 6 – point -a (new)
Directive 2003/48/EC
Article 11 – paragraph 1
Article 11 – paragraph 1
-a) Paragraph 1 is replaced by the following: "1. The rate of withholding tax shall be set at 20% until 31 December 2011. It shall then be raised to 25%."