Activities of Bernard MONOT related to 2015/0068(CNS)
Plenary speeches (1)
Mandatory automatic exchange of information in the field of taxation (A8-0306/2015 - Markus Ferber) FR
Amendments (2)
Amendment 33 #
Proposal for a directive
Recital 1
Recital 1
(1) The challenge posed by cross-border tax avoidance, aggressive tax planning and harmful tax competition has increased considerably and has become a major focus of concern within the Union and at global level. Tax base erosion is considerably reducing national tax revenues, which hinders Member States in applying growth- friendly taxbudgetary policies. In particular, rulings concerning tax-driven structures lead to a low level of taxation of artificially high amounts of income in the country giving the advance ruling and may leave artificially low amounts of income to be taxed in any other countries involved. An increase in transparency is therefore urgently required. The tools and mechanisms established by Council Directive 2011/16/EU13 need to be enhanced in order to achieve this. __________________ 13 Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC (OJ L 64 of 11.3.2011336, 27.12.1977, p. 15).
Amendment 115 #
Proposal for a directive
Article 1 – paragraph 1 – point 3
Article 1 – paragraph 1 – point 3
Directive 2011/16/UE
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 all advance cross-border rulings and advance pricing arrangements issued within a period beginning ten years before the entry into force but, stating which rulings and arrangements were still valid on the date of entry into force of this Directive;