Activities of Sander LOONES related to 2015/0068(CNS)
Shadow reports (1)
REPORT on the proposal for a Council directive amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation PDF (263 KB) DOC (478 KB)
Amendments (5)
Amendment 28 #
Proposal for a directive
Recital 1
Recital 1
(1) The challenge posed by cross-border tax avoidance, aggressive tax planning and harmful tax competition has increased considerably and has become a major focus of concern within the Union and at global level. . Tax base erosion is considerably reducing national tax revenues, which hinders Member States in applying growth- friendly tax policies. In particularHowever, in specific cases, rulings concerning tax-driven structures have lead to a low level of taxation of artificially high amounts of income in the country givissuing, amending or reviewing the advance ruling and may leavehave left artificially low amounts of income to be taxed in any other countries involved. An increase in targeted transparency is therefore urgently required in accordance with OECD standards. The tools and mechanisms established by Council Directive 2011/16/EU13 need to be enhanced in order to achieve this. __________________ 13 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 of 11.3.2011, p. 1).
Amendment 44 #
Proposal for a directive
Recital 5 a (new)
Recital 5 a (new)
(5a) Advanced tax rulings facilitates the consistent and transparent application of the law.
Amendment 53 #
Proposal for a directive
Recital 8
Recital 8
(8) Member States should exchange the basic information to be communicated also with the Commission. This would enable the Commission at any point in time to monitor and evaluate the effective application of the automatic exchange of information on advance cross-border rulings and advance pricing arrangements. The information received by the Commission should only be used for these purposes. Such communication will not discharge a Member State from its obligations to notify any state aid to the Commission.
Amendment 107 #
Proposal for a directive
Article 1 – paragraph 1 – point 3
Article 1 – paragraph 1 – point 3
Directive 2011/16/EU
Article 8a – paragraph 2
Article 8a – paragraph 2
2. The competent authority of a Member State shall also communicate information to the competent authorities of all other Member States as well as to the European Commission on advance cross-border rulings and advance pricing arrangements issued within a period beginning tenfive years before the entry into force but still valid on the date of entry into force of this Directive;
Amendment 168 #
Proposal for a directive
Article 1 – paragraph 1 – point 8
Article 1 – paragraph 1 – point 8
Directive 2011/16/EU
Article 23a – paragraph 1
Article 23a – paragraph 1
1. Information communicated to the Commission pursuant to this Directive shall be kept confidential by the Commission in accordance with the provisions applicable to Union authorities and may not be used for any purposes other than those required to determine whether and to what extent Member States comply with this Directive..