9 Amendments of Marco VALLI related to 2016/0338(CNS)
Amendment 55 #
Proposal for a directive
Recital 3 a (new)
Recital 3 a (new)
(3a) The proposed introduction of a common consolidated corporate tax base (CCCTB) is the most effective way of eliminating the risk of double corporate taxation, as well as double non-taxation, through harmonization of the national systems;
Amendment 147 #
Proposal for a directive
Article 8 – paragraph 1 – subparagraph 1 – point b
Article 8 – paragraph 1 – subparagraph 1 – point b
(b) twoone representatives of each competent authority concerned;
Amendment 150 #
Proposal for a directive
Article 8 – paragraph 1 – subparagraph 1 – point c
Article 8 – paragraph 1 – subparagraph 1 – point c
(c) one or two independent and impartial persons of standing who shall be appointed by each competent authority from the list of persons referred to in paragraph 4.
Amendment 155 #
Proposal for a directive
Article 8 – paragraph 4 – subparagraph 1
Article 8 – paragraph 4 – subparagraph 1
The list of independent persons of standing shall consist of all the independent persons nominaselected byon the Member States. For this purpose, each Member State shall nominate five persbasis of public calls for applications.
Amendment 157 #
Proposal for a directive
Article 8 – paragraph 4 – subparagraph 2
Article 8 – paragraph 4 – subparagraph 2
Independent and impartial persons of standing must be nationals of a Member State and resident within the Union. They must be competent and independentpossess proven skills and experience and act in full independence and impartiality, with no conflicts of interest or previous circumstances that might compromise their integrity.
Amendment 174 #
Proposal for a directive
Article 12 – paragraph 1 – introductory part
Article 12 – paragraph 1 – introductory part
1. For the purposes of the procedure referred to in Article 6, the taxpayer(s) concerned mayshall provide the Advisory Commission or Alternative Dispute Resolution Commission with any information, evidence or documents that may be relevant for the decision. The taxpayer(s) and the competent authorities of the Member States concerned shall provide any information, evidence or documents upon request by the Advisory Commission or Alternative Dispute Resolution Commission. However, the competent authorities of any such Member State may refuse to provide information to the Advisory Commission in any of the following cases:
Amendment 175 #
Proposal for a directive
Article 12 – paragraph 1 – point c
Article 12 – paragraph 1 – point c
Amendment 203 #
Proposal for a directive
Article 16 – paragraph 5
Article 16 – paragraph 5
5. The competent authorities shall notify the information to be published in accordance with paragraph 3 to the Commission without delay. The Commission shall publish the information centrally and make it available on its website;
Amendment 204 #
Proposal for a directive
Article 17 – paragraph 1
Article 17 – paragraph 1
1. The Commission shall make available online and keep up to date the list of the independent persons of standing referred to in Article 8(4), indicating which of those persons can be appointed as chair. That list shall contain only the names of those personsese persons and information relating to their qualifications and practical experience, accompanied by declarations regarding any conflicts of interest.