3 Amendments of Alfred SANT related to 2017/0138(CNS)
Amendment 24 #
Proposal for a directive
Recital 2
Recital 2
(2) Member States find it increasingly difficult to protect their national tax bases from erosion as tax planning structures have evolved to be particularly sophisticated and often take advantage of the increased mobility of both capital and persons within the internal market. These structures commonly consist of arrangements which are developed across various jurisdictions and move taxable profits towards more beneficial tax regimes or have the effect of reducing the taxpayer´s overall tax bill. As a result, Member States often experience considerable reductions in their tax revenues which hinder them from applying growth-friendly tax policies. It is therefore critical that Member States' tax authorities obtain comprehensive and relevant information about potentially aggressive tax arrangements. This information would enable those authorities to be able to promptly react against harmful tax practices and to close loopholes through enacting legislation or by undertaking adequate risk assessments and carrying out tax audits. Care will need to be taken to devise reporting formats that are succinct and user friendly in order to avoid that the volume of information that could be generated by this Directive will by its very size, inhibit meaningful action on practices that are being reported.
Amendment 71 #
Proposal for a directive
Recital 14
Recital 14
(14) In order to supplement or amend certain non-essential elements of this Directive, the power to adopt acts in accordance with Article 290 of the Treaty on the Functioning of the European Union should be delegated to the Commission in connection with updating the hallmarks in order to include in. Every two years, the Commission should publish a draft update of the list of hallmarks potentiallythat define aggressive tax planning arrangements or series of arrangements in response to updated information on those arrangements or series of arrangements which is derived from the mandatory disclosure of such arrangementsto include any new or modified malpractices that will have been identified since the previous update was published and will bring them into force four months after the draft has been published.
Amendment 123 #
Proposal for a directive
Article 1 – paragraph 1 – point 6
Article 1 – paragraph 1 – point 6
Directive 2011/16/EU
Chapter V – Article 23 a a
Chapter V – Article 23 a a
The Commission shall be empowered to adopt delegated acts in accordance with Article 26a to amend Annex IV, in order to include in the list of hallmarks potentially aggressive tax planning arrangements or series of arrangements in response to updated information on those arrangements or series of arrangements, which is derived from the mandatory disclosure of such arrangements. It shall do so every two years acting on the basis of the information that will be available regarding new or modified malpractices, publishing its new criteria in draft form four months prior to bringing them into force.