Activities of Astrid LULLING related to 2013/0188(CNS)
Plenary speeches (1)
Mandatory automatic exchange of information in the field of taxation (debate)
Amendments (11)
Amendment 16 #
Proposal for a directive
Recital 1 a (new)
Recital 1 a (new)
(1a) However, in more than half of the Member States automatic exchange of information is not allowed or applied domestically.
Amendment 20 #
Proposal for a directive
Recital 2
Recital 2
(2) Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC9 already provides for the mandatory automatic exchange of information between Member States on certain categories of income and capital. It also establishes a step-by-step approach to reinforcing automatic exchange of information by its progressive extension to new categories of income and capital and the removal of the condition that the information only has to be exchanged if available. __________________ 9 OJ L 64, 11.3.2011, p.1.
Amendment 22 #
Proposal for a directive
Recital 3
Recital 3
(3) As highlighted by the request of the European Council, it is appropriate to bring forward the extension of automatic information exchange already envisaged in Article 8(5) of Directive 2011/16/EU. A Union initiative should ensures a coherent, consistent and comprehensive Union-wide approach to the automatic exchange of information in the internal market which would lead to cost savings both for tax administrations and economic operators.
Amendment 32 #
Proposal for a directive
Recital 5
Recital 5
(5) The conclusion of parallel and uncoordinated agreements by Member States under Article 19 of Directive 2011/16/EU would lead to distortions that would be detrimental to the smooth functioning of the internal Market. Expanded automatic information exchange on the basis of a Union-wide legislative instrument would remove the need for Member States to invoke that provision, with a view to concluding bilateral or multilateral agreements that may be considered appropriate on the same subject in the absence of relevant Union legislation. The "most favoured nation clause" in Article 19 of the existing DAC, can however not be invoked by Member States, when the automatic exchange of information is illegal from a constitutional point of view.
Amendment 34 #
Proposal for a directive
Recital 6
Recital 6
(6) The scope of Article 8 of Directive 2011/16/EU, should be extended to include the following items covered by FATCA and related agreements by Member States: dividends, capital gains, other financial income and account balances, which are paid, secured or held by a financial institution for the direct or indirect benefit of a beneficial owner who is a natural person resident in other Member States and other financial income.
Amendment 37 #
Proposal for a directive
Recital 7
Recital 7
Amendment 43 #
Proposal for a directive
Recital 10
Recital 10
Amendment 46 #
Proposal for a directive
Article 1 – paragraph 1 – point b
Article 1 – paragraph 1 – point b
Directive 2011/16/EU
Article 8 – paragraph 3a – subparagraph 1
Article 8 – paragraph 3a – subparagraph 1
3a. The competent authority of each Member State shall, by automatic exchange, communicate, if available, to the competent authority of any other Member State, information regarding taxable periods as from 1 January 2014 concerning the following items which are paid, secured or held by a financial institution for the direct or indirect benefit of a beneficial owner who is a natural person resident in that other Member State:
Amendment 49 #
Proposal for a directive
Article 1 – paragraph 1 – point b
Article 1 – paragraph 1 – point b
Directive 2011/16/EU
Article 8 – paragraph 3a – point e
Article 8 – paragraph 3a – point e
Amendment 51 #
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 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.
Amendment 53 #
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 2
Article 8 – paragraph 5 – subparagraph 2