3 Amendments of Alfred SANT related to 2016/0338(CNS)
Amendment 45 #
Proposal for a directive
Recital 2
Recital 2
(2) Current dispute resolution procedures are too long, costly and often do not result in an agreement, with some cases receiving no acknowledgement at all. Some businesses currently accept double taxation rather than spending money and time on burdensome procedures to eliminate double taxation. For this reason, it is necessary that mechanisms available in the Union ensure the enforceable resolution of double taxation disputes and the effective and timely elimination of the double taxation at stake, with regular and effective communication to the taxpayer.
Amendment 64 #
Proposal for a directive
Recital 5
Recital 5
(5) The introduction of an effective and efficient framework for resolution of tax disputes which ensures legal certainty and a business friendly environment for investments is therefore a crucial action in order to achieve a fair and efficient corporate tax system in the Union. The double taxation dispute resolution mechanisms should also create a harmonised and transparent framework for solving double taxation issues and as such provide benefits to all taxpayers.
Amendment 126 #
Proposal for a directive
Article 5 – paragraph 3
Article 5 – paragraph 3
3. In case of rejection of the complaint, the taxpayer shall be entitled to appeal against the decision of the competent authorities of the Member States concerned in accordance with national rules. The taxpayer is entitled to make the complaint to either competent authority. The competent authority to whom the appeal is made shall inform the other competent authority of the existence of the appeal and the two competent authorities shall coordinate when processing the appeal. In the case of SMEs, the financial burden shall be borne by the initially rejecting competent authority when the appeal case is successful .