Activities of Notis MARIAS related to 2016/0209(CNS)
Plenary speeches (2)
Access to anti-money-laundering information by tax authorities (debate) EL
Access to anti-money-laundering information by tax authorities (A8-0326/2016 - Emmanuel Maurel) EL
Amendments (7)
Amendment 8 #
Proposal for a directive
Citation 1 a (new)
Citation 1 a (new)
having regard to Protocol (No 1) of the Treaty on the Functioning of the European Union on the role of national Parliaments in the European Union,
Amendment 9 #
Proposal for a directive
Citation 1 b (new)
Citation 1 b (new)
having regard to Protocol (No 2) of the Treaty on the Functioning of the European Union (TFEU) on the application of the principles of subsidiarity and proportionality,
Amendment 13 #
Proposal for a directive
Recital 1
Recital 1
(1) Council Directive 2011/16/EU11 as amended by Directive 2014/107/EU12 applies as of 1 January 2016 to 27 Member States and as of 1 January 2017 to Austria. That Directive implements the Global Standard for Automatic Exchange of Financial Account Information in Tax Matters (“Global Standard”) within the Union. As such, it ensures that information on Account Holders of Financial Accounts is reported to the Member State where the Account Holder is resident with the aim of combating tax evasion, tax avoidance and aggressive tax planning. __________________ 11 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, 11.3.2011, p. 1). 12 Council Directive 2014/107/EU of 9 December 2014 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation (OJ L 359, 16.12.2014, p. 1).
Amendment 19 #
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 and the ability to exchange such 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 29 #
Proposal for a directive
Recital 4
Recital 4
(4) It is therefore necessary to ensure the access by the tax authorities to the AML and anti-tax fraud information, procedures, documents and mechanisms for the performance of their duties in monitoring the proper application of Directive 2011/16/EU.
Amendment 39 #
Proposal for a directive
Recital 5
Recital 5
(5) This Directive respects the fundamental rights and observes the principles recognised in particular by the Charter of Fundamental Rights of the European Union. Where this Directive requires that access to personal data by tax authorities be provided by law, this does not necessarily require an act adopted by the parliament, without prejudice of the constitutional order of the Member State concerned. However, such a law should be clear and precise and in line with the principles of personal data protection and its application should be clear and foreseeable to persons subject to it, in accordance with the case-law of the Court of Justice of the European Union and the European Court of Human Rights.
Amendment 40 #
Proposal for a directive
Recital 6
Recital 6
(6) Since the objective of this Directive, namely the efficient administrative cooperation between Member States and its effective monitoring under conditions compatible with the proper functioning of the internal market in order to combat tax fraud, cannot be sufficiently achieved by the Member States and can therefore, by reason of the uniformity and effectiveness required, be better achieved at Union level, the Union may adopt measures, in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty on the European Union. In accordance with the principle of proportionality, as set out in that Article, this Directive does not go beyond what is necessary in order to achieve that objective.