Activities of Petr JEŽEK related to 2015/0068(CNS)
Shadow reports (1)
REPORT on the proposal for a Council directive amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation PDF (263 KB) DOC (478 KB)
Amendments (13)
Amendment 38 #
Proposal for a directive
Recital 4
Recital 4
(4) However, the efficient spontaneous exchange of information in respect of advance cross-border rulings and advance pricing arrangements is hindered by several important practical difficulties such as the discretion permitted to the issuing Member State to decide which other Member States should be informed and the weak monitoring system which makes it difficult for the Commission to identify any violation of the exchange information requirement.
Amendment 39 #
Proposal for a directive
Recital 4 a (new)
Recital 4 a (new)
(4a) Underlines that an efficient exchange and processing of tax information and the resulting peer pressure would have a strong deterrent effect against the introduction of harmful tax practices and would allow Member States and the Commission to have all the relevant information at their disposal in order to react against them.
Amendment 59 #
Proposal for a directive
Recital 8
Recital 8
(8) Member States should exchange the basic information to be communicated also with the Commission. This would enable the Commission at any point in time to monitor and evaluate the effective application of the automatic exchange of information on advance cross-border rulings and advance pricing arrangements and to ensure that rulings do not have a negative impact on the internal market. Such communication will not discharge a Member State from its obligations to notify any state aid to the Commission.
Amendment 73 #
Proposal for a directive
Recital 12 a (new)
Recital 12 a (new)
Amendment 86 #
Proposal for a directive
Article 1 – paragraph 1 – point 1 – point b
Article 1 – paragraph 1 – point 1 – point b
Directive 2011/16/EU
Article 3 – point 14 – point a
Article 3 – point 14 – point a
(a) is given or published by, or on behalf of, the government or the tax authority of a Member State, or any territorial or administrative subdivisions thereof, to any personon which one or more person can rely;
Amendment 90 #
Proposal for a directive
Article 1 – paragraph 1 – point 1 – point b
Article 1 – paragraph 1 – point 1 – point b
Directive 2011/16/EU
Article 3 – point 15 – subparagraph 1
Article 3 – point 15 – subparagraph 1
'advance pricing arrangement' means any agreement, communication or any other instrument or action with similar effects, including one issued in the context of a tax audit, given or published by, or on behalf of, the government or the tax authority of one or more Member States, including any territorial or administrative subdivision thereof, to any personon which one or more person can rely, that determines in advance of cross-border transactions between associated enterprises, an appropriate set of criteria for the determination of the transfer pricing for those transactions or determines the attribution of profits to a permanent establishment.
Amendment 116 #
Proposal for a directive
Article 1 – paragraph 1 – point 3
Article 1 – paragraph 1 – point 3
Directive 2011/16/EU
Article 8a – paragraph 2
Article 8a – paragraph 2
2. The competent authority of a Member State shall also communicate information to the competent authorities of all other Member States as well as to the European Commission on advance cross-border rulings and advance pricing arrangements issued within a period beginning ten years before the entry into force butthat are still valid on the date of entry into force of this Directive;
Amendment 117 #
Proposal for a directive
Article 1 – paragraph 1 – point 3
Article 1 – paragraph 1 – point 3
Directive 2011/16/EU
Article 8a – paragraph 2 a (new)
Article 8a – paragraph 2 a (new)
2a. Member State's tax administration shall publish anonymously the tax ruling and the advanced pricing agreement granted in their annual activity report. Other forms and more frequent publications are also possible.
Amendment 128 #
Proposal for a directive
Article 1 – paragraph 1 – point 3
Article 1 – paragraph 1 – point 3
Directive 2011/16/EU
Article 8a – paragraph 5 – point b a (new)
Article 8a – paragraph 5 – point b a (new)
(ba) the criteria used to determine the advance ruling or the advanced pricing arrangement, as well as the limitation in time of, if any, or the circumstances under which the decision can be revoked;
Amendment 141 #
Proposal for a directive
Article 1 – paragraph 1 – point 3
Article 1 – paragraph 1 – point 3
Directive 2011/16/EU
Article 8a – paragraph 9 a (new)
Article 8a – paragraph 9 a (new)
9a. Member States shall notify the Commission and other member states at an early stage about any relevant change in their tax ruling practice (application formalities, decision process, etc.);
Amendment 142 #
Proposal for a directive
Article 1 – paragraph 1 – point 3
Article 1 – paragraph 1 – point 3
Directive 2011/16/EU
Article 8a – paragraph 9 b (new)
Article 8a – paragraph 9 b (new)
9b. Member states' tax authorities shall notify the Commission and other member states about any relevant changes to their corporate taxation law (introduction of a new allowance, relief, exception, incentive or similar measure etc.) that could have an impact on their effective tax rates or on any other Member State's tax revenue;
Amendment 144 #
Proposal for a directive
Article 1 – paragraph 1 – point 3
Article 1 – paragraph 1 – point 3
Directive 2011/16/EU
Article 8b – paragraph 1
Article 8b – paragraph 1
1. Before 1 October 2017, Member States shall provide the Commission on an annual basis with statistics on the volume of automatic exchanges under Articles 8 and 8a, the types of ruling granted, and, to the extent possible, with information on the administrative and other relevant costs and benefits relating to exchanges that have taken place and any potential changes, for both tax administrations and third parties.;
Amendment 163 #
Proposal for a directive
Article 1 – paragraph 1 – point 6
Article 1 – paragraph 1 – point 6
Directive 2011/16/EU
Article 21 – paragraph 5
Article 21 – paragraph 5
5. The Commission shall develop a secure central directory where information to be communicated in the framework of Article 8a of this Directive may be recorded in order to satisfy the automatic exchange provided for in paragraphs 1 and 2 of Article 8a. The Commission and the Member States shall have access to the information recorded in this directory. The necessary practical arrangements shall be adopted by the Commission in accordance with the procedure referred to in Article 26(2)."