Activities of Gunnar BECK related to 2020/0148(CNS)
Plenary speeches (1)
Administrative cooperation in the field of taxation (debate)
Shadow reports (1)
REPORT on the proposal for a Council Directive amending Directive 2011/16/EU on administrative cooperation in the field of taxation
Amendments (11)
Amendment 52 #
Proposal for a directive
Recital 10
Recital 10
(10) Given the wide use of digital platforms in performing commercial activities, both by individuals and entities, it is crucial to ensure that the information is reportable regardless of the legal nature of the seller. Nevertheless, an exception should be provided for governmental entities, which should not be captured by the reporting obligationThe reporting obligation should also apply to governmental entities.
Amendment 55 #
Proposal for a directive
Recital 14
Recital 14
(14) Considering the developments in the digitalised economy, the reporting of commercial activity should include the rental of immovable property, personal services, sales of goods, the rental of any mode of transport and, investing and lending in the context of crowdfunding. A, and activities carried out by a seller acting as an employee of the platform operator should not fall within the scope of reporting.
Amendment 64 #
Proposal for a directive
Recital 17
Recital 17
(17) It is necessary to strengthen the mechanisms of Directive 2011/16/EU regarding the presence of officials of the tax administration of one Member State in the territory of another Member State and the carrying out of simultaneous controls by two or more Member States in order to ensure their effective application. It follows that responses to requests for the presence of officials of another Member State and for simultaneous controls should be provided within a specified timeframe. WhereParticipation of foreign officials are present in the territory of another Member State during an administrative enquiry, or participate through the use of electronic means of communication, they should be allowednot include active participation, such as the right to directly interview individuals and examine records, unless explicitly permitted by the Member State where the inquiry takes place.
Amendment 66 #
Proposal for a directive
Recital 19
Recital 19
(19) Multilateral controls carried out with the support of the Fiscalis 2020 programme established by Regulation (EU) No 1286/2013 of the European Parliament and of the Council23 have demonstrated the benefit of co-ordinated controls of one or more taxpayers that are of common or complementary interest to two or more tax administrations in the Union. As there is no explicit legal base for conducting joint audits, such joint actions are currently conducted based on the combined provisions of Directive 2011/16/EU regarding the presence of foreign officials in the territory of other Member States and on simultaneous controls. However, in many cases this practice has proven to be insufficient and lacking legal clarity and certainty. _________________ 23Regulation (EU) No 1286/2013 of the European Parliament and of the Council of 11 December 2013 establishing an action programme to improve the operation of taxation systems in the European Union for the period 2014-2020 (Fiscalis 2020) and repealing Decision No 1482/2007/EC (OJ L 347, 20.12.2013, p. 25).
Amendment 68 #
Proposal for a directive
Recital 20
Recital 20
Amendment 70 #
Proposal for a directive
Recital 21
Recital 21
Amendment 73 #
Proposal for a directive
Recital 22
Recital 22
(22) Recognising that joint audits are founded on mutual trust and consent between the competent authorities of the participating Member States, the exchange of information related to commercial, industrial or professional secrets or to a commercial process, or information the disclosure of which would be contrary to public policy, should not be refused in the context of a joint audit. Such exchanged information should however remain confidential and not be disclosed to third parties.
Amendment 78 #
Proposal for a directive
Recital 30
Recital 30
(30) The objective of this Directive, namely is the efficient administrative cooperation between Member States under conditions compatible with the proper functioning of the internal market, cannot sufficiently be achieved by the Member States. Its aim to improve the cooperation between tax administrations requires uniform rules that can be effective in cross-border situations, and therefore 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 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 objectivd therefore has a clear intergovernmental nature.
Amendment 109 #
Proposal for a directive
Article 1 – paragraph 1 – point 8 – point a
Article 1 – paragraph 1 – point 8 – point a
Council Directive 2011/16/EU
Article 11 – paragraph 1 – point (c)
Article 11 – paragraph 1 – point (c)
Amendment 111 #
Proposal for a directive
Article 1 – paragraph 1 – point 8 – point b
Article 1 – paragraph 1 – point 8 – point b
Council Directive 2011/16/EU
Article 11– paragraph 2
Article 11– paragraph 2
Amendment 112 #
Proposal for a directive
Article 1 – paragraph 1 – point 10
Article 1 – paragraph 1 – point 10
Council Directive 2011/16/EU
Article 12a
Article 12a