Activities of Martin SCHIRDEWAN related to 2018/0233(COD)
Shadow reports (1)
RECOMMENDATION FOR SECOND READING on the Council position at first reading with a view to the adoption of a regulation of the European Parliament and of the Council establishing the ‘Fiscalis’ programme for cooperation in the field of taxation and repealing Regulation (EU) No 1286/2013
Amendments (8)
Amendment 39 #
Proposal for a regulation
Recital 3
Recital 3
(3) In providing a framework for actions which supports the single market, fosters Union competitiveness and protects the financial and economic interests of the Union and its Member States, the Programme should contribute to preventing and fighting tax fraud, tax evasion and tax avoidance; preventing and reducing unnecessary administrative burden for citizens and businesses in cross- border transactions; achieving the full potential of the single market and fostering Union competitiveness; and supporting a joint Union approach in international fora.
Amendment 54 #
Proposal for a regulation
Recital 9
Recital 9
(9) Considering the importance of globalisationglobal scale of tax avoidance, tax evasion and tax fraud, the Programme should continue to provide the possibility of involving external experts within the meaning of Article 238 of the Financial Regulation. Those external experts should mainly be representatives of governmental authorities, including from non-associated third countries, as well as representatives of international organisations, economic operators, taxpayers and civil society.
Amendment 70 #
Proposal for a regulation
Article 3 – paragraph 1
Article 3 – paragraph 1
1. The Programme has the general objective to support tax authorities and taxation to enhance the functioning of the single market, foster Union competitiveness and protect the financial and economic interests of the Union and its Member States, in particular by supporting Member States in combatting tax avoidance, tax evasion and tax fraud.
Amendment 75 #
Proposal for a regulation
Article 4 – paragraph 1
Article 4 – paragraph 1
1. The financial envelope for the implementation of the Programme for the period 2021 – 2027 shall be EUR 270 000 000 in curreonstant prices.
Amendment 83 #
Proposal for a regulation
Article 7 – paragraph 2 – point c
Article 7 – paragraph 2 – point c
(c) IT capacity building actions, in particular the development and operation of European electronic systems, such as open format land and real estate registers;
Amendment 93 #
Proposal for a regulation
Article 8 – paragraph 1
Article 8 – paragraph 1
1. Wherever beneficial for the achievement of the actions implementing the objectives referred to in Article 3, representatives of governmental authorities, including those from third countries not associated to the programme pursuant to Article 5, representatives of international and other relevant organisations, of economic operators and organisations representing economic operators and of civil society may take part as external experts to actions organised under the Programme.
Amendment 96 #
Proposal for a regulation
Article 8 – paragraph 3
Article 8 – paragraph 3
3. The external experts shall be selected by the Commission and participating Member States based on their skills, experience and knowledge relevant to the specific action, avoiding any potential conflict of interest. The list of external experts shall be publicly available.
Amendment 105 #
Proposal for a regulation
Article 15 – paragraph 1
Article 15 – paragraph 1
1. Evaluations shall be carried out in a timely manner to feed into the decision- making process and shall be made publicly available.