BETA

16 Amendments of Ernest URTASUN related to 2016/0338(CNS)

Proposal for a directive
Recital 4

(4) With a view to create a fairer tax environment, rules on transparency need to be enhanced and anti-avoidance measures need to be strengthened. At the same time in the spirit of a fair taxation system, iIt is necessary to ensure that taxpayers are not taxed twice on the same income and that mechanisms on dispute resolution are comprehensive, effective and sustainable. Improvements to double taxation dispute resolution mechanisms are also necessary to respond to a risk of increased number of double or multiple taxation disputes with potentially high amounts being at stake due to more regular and focused audit practices established by tax administrations. At the same time, with a view to create a fairer tax environment, additional rules on transparency need to be enhanced and anti-avoidance measures need to be strengthened. Avoiding double non-taxation must remain a priority of the Union.

2017/03/30
Committee: ECON

Proposal for a directive
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. Ultimately, the introduction of a common consolidated corporate tax base is a necessary reform to ensure profits are taxed where they are generated.

2017/03/30
Committee: ECON

Proposal for a directive
Article 3 – paragraph 1

1. Any taxpayer subject to double taxation shall be entitled to submit a complaint requesting the resolution of the double taxation to each of the competent authorities of the Member States concerned within t~~hree~~wo years from the receipt of the first notification of the action resulting in double taxation, whether or not it uses the remedies available in the national law of any of the Member States concerned. The taxpayer shall indicate in its complaint to each respective competent authority which other Member States are concerned.

2017/03/30
Committee: ECON

Proposal for a directive
Article 3 – paragraph 2

2. The competent authorities shall acknowledge receipt of the complaint in writing within one month from the receipt of the complaint. They shall also inform the competent authorities of the other Member States concerned on the receipt of the complaint.

2017/03/30
Committee: ECON

Proposal for a directive
Article 3 – paragraph 3 – introductory part

3. The complaint is admissible if the taxpayer provides the competent authorities of each of the Member States concerned in one of the official languages of the Union with the following information.

2017/03/30
Committee: ECON

Proposal for a directive
Article 3 – paragraph 5

5. The competent authorities of the Member States concerned shall take a decision on the acceptance and admissibility of the complaint of a taxpayer within six months of the receipt thereof. The competent authorities shall inform the taxpayers and the competent authorities of the other Member States in writing of their decision.

2017/03/30
Committee: ECON

Proposal for a directive
Article 7 – paragraph 1 – subparagraph 2

Where the competent authority of a Member State has failed to appoint at least one independent person of standing and its substitute, the taxpayer may request the competent court in that Member State to appoint an independent person and the substitute from the list referred to in Article 8(4) within three months.

2017/03/30
Committee: ECON

Proposal for a directive
Article 8 – paragraph 1 – subparagraph 1 – point c

(c) one or two independent persons of standing who shall be appointed by each competent authority from the list of persons referred to in paragraph 4, excluding the persons proposed by their own Member State.

2017/03/30
Committee: ECON

Proposal for a directive
Article 8 – paragraph 4 – subparagraph 2

Independent persons of standing must be nationals of a Member State and resident within the Union, preferably officials and civil servants working in the field of tax law or members of an Administrative Court. They must be competent ~~and~~, independent, impartial and of high integrity.

2017/03/30
Committee: ECON

Proposal for a directive
Article 8 – paragraph 4 – subparagraph 3

Member States shall notify to the Commission the names of the independent persons of standing they have nominated. Member States ~~may~~shall specify in the notification which of the five persons they have nominated can be appointed as a chair. They shall also provide the Commission with complete and up-to-date information regarding their professional and academic background, competence, expertise and conflicts of interest. Such information shall be updated in case of changes in the curriculum vitae of the independent persons. Member States shall inform the Commission of any changes to the list of independent persons without delay.

2017/03/30
Committee: ECON

Proposal for a directive
Article 8 – paragraph 4 – subparagraph 3 a (new)

The Commission shall be empowered to check the independent persons of standing nominated by Member States. Such verification shall be done within three months after receiving the information from the Member State. Where the Commission has doubts as to the independence of the nominated persons, it can request a Member State to provide additional information and if doubts remain, it may ask the Member State to remove that person from the list and appoint someone else.

2017/03/30
Committee: ECON

Proposal for a directive
Article 9 – paragraph 1

1. The competent authorities of the Member States concerned may agree to set up an Alternative Dispute Resolution Commission instead of the Advisory Commission to deliver an opinion on the elimination of the double taxation in accordance with Article 13. The use of the Alternative Dispute Resolution Commission shall, however, remain as exceptional as possible.

2017/03/30
Committee: ECON

Proposal for a directive
Article 9 – paragraph 4

4. Articles 11 to 15 shall apply to the Alternative Dispute Resolution Commission, except for the rules on majority set out in Article 13(3). The competent authorities of the Member States concerned can agree on different rules on majority in the Rules of Functioning of the Alternative Dispute Resolution Commission, but the independence of the appointed persons to solve the disputes and a lack of conflict of interests shall be guaranteed.

2017/03/30
Committee: ECON

Proposal for a directive
Article 14 – paragraph 3

3. Member States shall provide that the final decision eliminating double taxation is transmitted by each competent authority to the taxpayers within thirty calendar days of its adoption. When he/she is not notified ~~with~~of the decision within the thirty calendar day period, the taxpayers may appeal in its Member State of residence or establishment in accordance with national rules.

2017/03/30
Committee: ECON

Proposal for a directive
Article 16 – paragraph 3 – subparagraph 2

The competent authorities shall send the information to be published in accordance with the first subparagraph to the taxpayers before its publication. Upon request by a taxpayer the competent authorities shall not publish information that concerns any ~~trade, business, industrial or professional secret or trade process,~~personal information or that is contrary to public policy.

2017/03/30
Committee: ECON

Proposal for a directive
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 also contain ~~only the names~~a short biography of those persons.

2017/03/30
Committee: ECON