12 Amendments of Miguel VIEGAS related to 2017/0138(CNS)
Amendment 28 #
Proposal for a directive
Recital 2
Recital 2
(2) Member States find it increasingly difficult to protect their national tax bases from erosion as tax planning structures have evolved to be particularly sophisticated and often take advantage of the increased mobility of both capital and persons within the internal market following a long process of deregulation of the European and international financial system. These structures commonly consist of arrangements which are developed across various jurisdictions and move taxable profits towards more beneficial tax regimes or have the effect of reducing the taxpayer´s overall tax bill. As a result, Member States often experience considerable reductions in their tax revenues which hinder them from applying growth-friendly tax policies. It is therefore critical that Member States' tax authorities obtain comprehensive and relevant information about potentially aggressive tax arrangements. This information would enable those authorities to be able to promptly react against harmful tax practices and to close loopholes through enacting legislation or by undertaking adequate risk assessments and carrying out tax audits.
Amendment 50 #
Proposal for a directive
Recital 7
Recital 7
(7) It is acknowledged that the disclosure of potentially aggressive cross- border tax planning arrangements would stand a better chance of achieving its envisaged deterrent effect where the relevant information reached the tax authorities at an early stage, in other words before the disclosed arrangements are actually implemented. Where the disclosure obligation is shifted to taxpayers, it would. It would accordingly be practical to place the obligation to disclose those potentially aggressive cross-border tax planning arrangements at a slightly later stage, as taxpayers may not be aware of the nature of the arrangements at the time of the inceptionn initial stage. To facilitate Member States' administrations, the subsequent automatic exchange of information on these arrangements could take place every quarter.
Amendment 53 #
Proposal for a directive
Recital 8
Recital 8
(8) To ensure the proper functioning of the internal market and to prevent loopholes in the proposed framework of rules, the obligation for disclosure should be placed upon all actors that are usually involved in designing, marketing, organising or managing the implementation of a reportable cross- border transaction or a series thereof as well as those who provide assistance or advice. It should not be ignored either that in certain cases, the obligation to disclose would not be enforceable upon an intermediary due to a legal professional privilege or where there is no intermediary because, for instance, the taxpayer designs and implements a scheme in-house. It would thus be crucial that, in such circumstances, tax authorities do not lose the opportunity to receive information about tax-related arrangements that are potentially linked to aggressive tax planning. It would therefore be necessary to, shifting the disclosure obligation to the taxpayer who benefits from the arrangement in these cases.
Amendment 86 #
Proposal for a directive
Article 1 – paragraph 1 – point 1 – point b
Article 1 – paragraph 1 – point 1 – point b
Directive 2011/16/EU
Article 3 – point 23 – point b
Article 3 – point 23 – point b
(b) a taxpayer participates in the control of another taxpayer through a holding that exceeds 210% of the voting rights;
Amendment 87 #
Proposal for a directive
Article 1 – paragraph 1 – point 1 – point b
Article 1 – paragraph 1 – point 1 – point b
Directive 2011/16/EU
Article 3 – point 23 – point c
Article 3 – point 23 – point c
(c) a taxpayer participates in the capital of another taxpayer through a right of ownership that, directly or indirectly, exceeds 210% of the capital.
Amendment 89 #
Proposal for a directive
Article 1 – paragraph 1 – point 2
Article 1 – paragraph 1 – point 2
Directive 2011/16/EU
Chapter II – section II – Article 8 a a a – paragraph 1
Chapter II – section II – Article 8 a a a – paragraph 1
1. Each Member State shall take the necessary measures to require intermediarietaxpayers to file information with the competent tax authorities on a reportable cross-border arrangement or series of such arrangements within five working days, beginning on the day after the reportable cross-border arrangement or series of arrangements is made available for implementation by the intermediary to one or more taxpayers following contact with that taxpayer or those taxpayers, or where the first step in a series of arrangements has already been implementedthe use of advantageous cross-border arrangements.
Amendment 91 #
Proposal for a directive
Article 1 – paragraph 1 – point 2
Article 1 – paragraph 1 – point 2
Directive 2011/16/EU
Chapter II – section II – Article 8 a a a – paragraph 2 – subparagraph 1
Chapter II – section II – Article 8 a a a – paragraph 2 – subparagraph 1
Amendment 96 #
Proposal for a directive
Article 1 – paragraph 1 – point 2
Article 1 – paragraph 1 – point 2
Directive 2011/16/EU
Chapter II – section II – Article 8 a a a – paragraph 2 – subparagraph 2
Chapter II – section II – Article 8 a a a – paragraph 2 – subparagraph 2
Amendment 98 #
Proposal for a directive
Article 1 – paragraph 1 – point 2
Article 1 – paragraph 1 – point 2
Directive 2011/16/EU
Chapter II – section II – Article 8 a a a – paragraph 2 – subparagraph 3
Chapter II – section II – Article 8 a a a – paragraph 2 – subparagraph 3
Each Member State shall take the necessary measures to ensure that, where there is no intermediary within the meaning of point 21 of Article 3, the obligation to file information on a reportable cross-border arrangement or series of such arrangements shall be the responsibility of the taxpayer. The taxpayer shall the taxpayer files information within five working days, beginning on the day after the reportable cross-border arrangement or series of arrangements or the first step in a series of such arrangements has been implemented.
Amendment 99 #
Proposal for a directive
Article 1 – paragraph 1 – point 2
Article 1 – paragraph 1 – point 2
Directive 2011/16/EU
Chapter II – section II – Article 8 a a a – paragraph 3 – subparagraph 1
Chapter II – section II – Article 8 a a a – paragraph 3 – subparagraph 1
Amendment 102 #
Proposal for a directive
Article 1 – paragraph 1 – point 2
Article 1 – paragraph 1 – point 2
Directive 2011/16/EU
Chapter II – section II – Article 8 a a a – paragraph 4
Chapter II – section II – Article 8 a a a – paragraph 4
4. Each Member State shall take the necessary measures to require intermediaries and taxpayers to file information on reportable cross-border arrangements that were implemented between [date of political agreement] and 31 December 2018 .Intermediaries and taxpayers, as appropriate, shall file information on those reportable cross- border arrangements by 31 March 2019.
Amendment 109 #
Proposal for a directive
Article 1 – paragraph 1 – point 2
Article 1 – paragraph 1 – point 2
Directive 2011/16/EU
Chapter II – section II – Article 8 a a a – paragraph 6 – point c
Chapter II – section II – Article 8 a a a – paragraph 6 – point c
(c) a summary of the content of the reportable cross-border arrangement or series of such arrangements, including a reference to the name by which they are commonly known, if any, and a description in abstract terms of the relevant business activities or arrangements, without leading to the disclosure of a commercial, industrial or professional secret or of a commercial process, or of information whose disclosure would be contrary to public policy;