Activities of Angel DZHAMBAZKI related to 2015/0068(CNS)
Legal basis opinions (0)
Amendments (9)
Amendment 13 #
Proposal for a directive
Citation 6 a (new)
Citation 6 a (new)
Having regard the case law of the Court of Justice of the European Union,
Amendment 14 #
Proposal for a directive
Recital 1
Recital 1
(1) The challenge posed by cross-border tax avoidance, aggressive tax planning and harmful tax competitionpractices has increased considerably and has become a major focus of concern within the Union and at global level. T ax base erosion is considerably reducing national tax revenues, which hinders Member States in applying growth- friendly tax policies. In particularHowever, in specific cases, , rulings concerning tax-driven structures have lead to a low level of taxation of artificially high amounts of income in the country givissuing, amending or reviewing the advance ruling and may leavehave left artificially low amounts of income to be taxed in any other countries involved. An increase in targeted transparency is therefore urgently required in accordance with OECD standards. 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 11.3.2011, p. 1).
Amendment 23 #
Proposal for a directive
Recital 5 a (new)
Recital 5 a (new)
(5a) Advanced tax rulings ensure the consistent and transparent application of the law;
Amendment 24 #
Proposal for a directive
Recital 5 b (new)
Recital 5 b (new)
(5b) Transparent tax rules provide legal certainty for taxpayers and businesses and generate investment.
Amendment 28 #
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. Such communication will not discharge a Member State from its obligations to notify any state aid to the CommissionNotes that the role of the European Commission according to the Treaties is to seek to insure the proper application of the Union law in the interest of the citizens: In this regard, the Commission should take the necessary steps to monitor compliance with the law to tackle tax avoidance, while respecting tax sovereignty.
Amendment 33 #
Proposal for a directive
Recital 11
Recital 11
(11) Member States should take all measures necessary to remove any obstacle that might hinder the effective and widest possible mandatory automatic exchange of information on advance cross-border rulings and advance pricing arrangements, taking into consideration the global OECD standard for standard automatic exchange of information and that Member States have committed to measures to prevent tax avoidance by implementing G20-OECD models for country by country reporting.
Amendment 50 #
Proposal for a directive
Article 1 – paragraph 1– point 9 a (new)
Article 1 – paragraph 1– point 9 a (new)
Directive 2011/16/EU
Article 25 a (new)
Article 25 a (new)
Amendment 51 #
Proposal for a directive
Article 4 – paragraph 1– point 9 b (new)
Article 4 – paragraph 1– point 9 b (new)
Directive 2011/16/EU
Article 25 b (new)
Article 25 b (new)
9b. The following Article is inserted: "Article 25b This Directive shall not preclude Member States from taking further action to develop domestic or agreement- based provisions for the prevention of tax avoidance."
Amendment 113 #
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 tenfive years before the entry into force but still valid on the date of entry into force of this Directive;