Activities of Barbara KAPPEL related to 2016/0338(CNS)
Shadow reports (1)
REPORT on the proposal for a Council directive on Double Taxation Dispute Resolution Mechanisms in the European Union PDF (708 KB) DOC (114 KB)
Amendments (10)
Amendment 40 #
Proposal for a directive
Recital 1
Recital 1
(1) Situations, in which different Member States tax the same income or capital twice can create serious tax obstacles for businesses operating cross border. They create an excessive tax burden for businesses and are likely to cause economic distortions and inefficiencies, as well as to have a negative impact on cross border investment and growth.
Amendment 43 #
Proposal for a directive
Recital 2
Recital 2
Amendment 53 #
Proposal for a directive
Recital 3
Recital 3
(3) The currently existing mechanisms provided for in bilateral tax treaties do not achieve the provision of a full relief from double taxation in a timely manner in all cases. The existing Convention on the elimination of double taxation in connection with the adjustments of profits of associated enterprises (90/436/EEC)7 ('the Union Arbitration Convention') has a limited scope as it is only applicable to transfer pricing disputes and attribution of profits to permanent establishments. The monitoring exercise carried out as part of the implementation of the Union Arbitration Convention has revealed some important shortcomichallenges, in particular as regards access to the procedure and the length and the effective conclusion of the procedure. _________________ 7 OJ L 225, 20.8.1990, p. 10.
Amendment 62 #
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, without bringing into question the exclusive competences of Member States regarding fiscal matters.
Amendment 69 #
Proposal for a directive
Recital 6
Recital 6
(6) The elimination of double taxation should be achieved through a procedure under which, as a first step, the case is submitted to the tax authorities of the Member States concerned with a view to settling the dispute by Mutual Agreement Procedure. In the absence of such agreement within a certain time frame, the case should be submitted to an Advisory Commission or Alternative Dispute Resolution Commission, consisting both of representatives of the tax authorities concerned and of independent persons of standing listed in a publicly available "register of independent persons of standing". The tax authorities should take a final binding decision by reference to the opinion of an Advisory Commission or Alternative Dispute Resolution Commission.
Amendment 78 #
Proposal for a directive
Recital 9
Recital 9
(9) This Directive respects the fundamental rights and observes the principles recognised in particular by the Charter of Fundamental Rights of the European Union. In particular, this Directive seeks to ensure full respect for the right to a fair trial and the freedom to conduct a business, while respecting the exclusive competences of Member States concerning fiscal matters.
Amendment 80 #
Proposal for a directive
Recital 10
Recital 10
Amendment 161 #
Proposal for a directive
Article 8 – paragraph 4 – subparagraph 3 a (new)
Article 8 – paragraph 4 – subparagraph 3 a (new)
The list of independent persons with standing shall be publicly available.
Amendment 164 #
Proposal for a directive
Article 9 – paragraph 2 a (new)
Article 9 – paragraph 2 a (new)
2 a. The list of the members of the Alternative Dispute Resolution Commission shall also be publicly available.
Amendment 172 #
Proposal for a directive
Article 11 – paragraph 1
Article 11 – paragraph 1
The costs of the Advisory or Alternative Dispute Resolution Commission procedure, other than those incurred by the taxpayers, shall be shared equproportionally between the Member States.