Activities of Paloma LÓPEZ BERMEJO related to 2016/0209(CNS)
Plenary speeches (1)
Access to anti-money-laundering information by tax authorities (A8-0326/2016 - Emmanuel Maurel) ES
Amendments (7)
Amendment 10 #
Proposal for a directive
Recital -1 (new)
Recital -1 (new)
(-1) The various recent tax scandals (‘EuroLeaks’, ‘Panama Papers’ and ‘Bahamas Leaks’) have revealed a list of companies and individuals who used and continue to use tax havens, non- cooperative jurisdictions and jurisdictions with tax regimes that are highly favourable to multinational companies and very wealthy individuals in order to gain financial advantages, have access to dubious and in many cases criminal sources of or destinations for funds, and avoid paying the taxes due. This situation demands resolute action that is not merely superficial but seeks to combat all schemes that enable those with the most wealth and resources to evade both the law and their tax obligations to their countries and communities.
Amendment 11 #
Proposal for a directive
Recital -1 a (new)
Recital -1 a (new)
(-1a) The role of vehicles, accounts and companies based in tax havens and non- cooperative jurisdictions has emerged as the common denominator in a vast range of operations, generally detected a posteriori, which conceal tax fraud, tax evasion and money laundering practices. This fact in itself should call for political and diplomatic action aimed at eliminating offshore centres at global level.
Amendment 12 #
Proposal for a directive
Recital -1 b (new)
Recital -1 b (new)
(-1b) Until this goal has been achieved, it is necessary to take legislative action to strengthen the control and prevention measures available to the tax, judicial, economic and financial authorities and designed to prevent, detect and combat all criminal practices such as money laundering.
Amendment 18 #
Proposal for a directive
Recital 3
Recital 3
(3) To ensure effective monitoring of the application by Financial Institutions of the due diligence procedures set forth in Directive 2011/16/EU, the tax authorities need access to AML information. This access should be the result of a mandatory automatic exchange of information. In the absence of such access, those authorities would not be able to monitor, confirm and audit that the Financial Institutions apply properly Directive 2011/16/EU by identifying correctly and reporting the beneficial owners of intermediary structures.
Amendment 20 #
Proposal for a directive
Recital 3 a (new)
Recital 3 a (new)
(3a) At international level, the mandatory automatic exchange of information in the field of taxation has been identified as a key instrument in the fight against tax evasion, tax avoidance and profit shifting. The recent report ‘Promotion of a democratic and equitable international order’ - drawn up at the request of the UN Secretary-General by the independent expert Alfred-Maurice de Zayas and published on 4 August 2016 - proposed an action plan to combat these phenomena and recommended, among other measures, that legislation be approved providing for the multilateral automatic exchange of financial information.
Amendment 27 #
Proposal for a directive
Recital 4
Recital 4
(4) It is therefore necessary to ensure the access by the tax authorities’ access to the AML information, procedures, documents and mechanisms for the performance of their duties in monitoring the proper application of Directive 2011/16/EU, and to include them in the range of information subject to the mandatory automatic exchange of information among Member States’ tax authorities.
Amendment 48 #
Proposal for a directive
Article 1 – paragraph 1
Article 1 – paragraph 1
Directive 2011/16/EU
Article 22 – paragraph 1 a (new)
Article 22 – paragraph 1 a (new)
(1a) For the purpose of the implementation and enforcement of the laws of the Member States giving effect to this directive, and to ensure the functioning of the administrative cooperation it establishes, Member States shall provide by law for access by tax authorities’ access to the mechanisms, procedures, documents and information referred to in articles 13, 30, 31, 32a and 40 of Directive 2015/849/EU of the European Parliament and of the Council*. This access should be the result of a mandatory automatic exchange of information.