Activities of Lieve WIERINCK related to 2017/0138(CNS)
Plenary speeches (1)
Mandatory automatic exchange of information in the field of taxation (debate) NL
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 in relation to reportable cross-border arrangements PDF (638 KB) DOC (96 KB)
Amendments (7)
Amendment 72 #
Proposal for a directive
Recital 14 a (new)
Recital 14 a (new)
(14a) In order to ensure an effective implementation of the measures foreseen by this Directive, it is important that tax authorities have adequate information and communication technology (ICT) systems in place and adequate staff resources.
Amendment 73 #
Proposal for a directive
Recital 14 b (new)
Recital 14 b (new)
(14b) In order not to strain the capacity of the national tax authorities to comply with the legislative measures foreseen by this Directive, the hallmarks should be implemented incrementally; the order of the implementation should be based on a prior assessment carried out by the Commission, with the aim of identifying the hallmarks that ought to be given priority.
Amendment 75 #
Proposal for a directive
Recital 15 a (new)
Recital 15 a (new)
(15a) In order to ensure a uniform use and interpretation of hallmarks, the Commission should regularly monitor the activities of the tax authorities, within the powers conferred upon it by this Directive.
Amendment 81 #
Proposal for a directive
Article 1 – paragraph 1 – point 1 – point b
Article 1 – paragraph 1 – point 1 – point b
Directive 2016/11/EU
Article 3 – point 19
Article 3 – point 19
19. "reportable cross-border arrangement" means any cross-border arrangement or series of arrangements that satisfy at least one of the hallmarks set out in Annex IV. The Commission shall identify which hallmarks ought to be prioritized and consequently allow an incremental implementation.
Amendment 94 #
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
Each Member State shall take the necessary measures to give intermediaries the right to a waiver from filing information on a reportable cross-border arrangement or series of such arrangements where they are entitled to a legal professional privilege under the national law of that Member State. In such circumstances, the obligation to file information on such an arrangement or series of arrangements shall be the responsibility of the taxpayer and intermediaries shall inform taxpayers of this responsibility due to the privilege. The taxpayer shall report the information to the competent tax authorities on the reportable cross-border arrangement or series of such arrangements within ten working days. Without prejudice to the obligations of the intermediaries, this time period shall apply whenever the tax reporting obligations are to be fulfilled by the tax payer.
Amendment 100 #
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 a – paragraph 4
Chapter II – Section II – Article 8 a 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 in place on [date of political agreement] and 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 122 #
Proposal for a directive
Article 1 – paragraph 1 – point 5 (new)
Article 1 – paragraph 1 – point 5 (new)
Directive 2011/16/EU
Article 23 – paragraph 3 a (new)
Article 23 – paragraph 3 a (new)
3a. The Member States shall each year submit to the Commission a list of the cross-border arrangements that are regarded by the tax authority as compliant with this Directive.