6 Amendments of Markus FERBER related to 2016/0010(CNS)
Amendment 23 #
Proposal for a directive
Recital 3 a (new)
Recital 3 a (new)
(3a) There is also a State aid dimension to unfair tax practices in the field of corporate taxation. The Commission, too, should therefore also have access to the information exchanged between Member State tax authorities in order to ensure compliance with the relevant competition rules.
Amendment 50 #
Proposal for a directive
Recital 11
Recital 11
(11) As regards exchange of information between Member States, Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC already provides for the mandatory automatic exchange of information in a number of fields. Its scope should be enlarged to provide for the mandatory automatic exchange of country- by-country reports between Member States and the Commission.
Amendment 57 #
Proposal for a directive
Recital 12
Recital 12
(12) The mandatory automatic exchange of country-by-country reports between Member States and the Commission should in each case include the communication of a defined set of basic information that would be accessible to those Member States in which, on the basis of the information in the country-by- country report, one or more entities of the MNE Group are either resident for tax purposes, or are subject to tax with respect to the business carried out through a permanent establishment of an MNE Group.
Amendment 77 #
Proposal for a directive
Recital 20
Recital 20
(20) Since the objective of this Directive, namely the efficient administrative cooperation between Member States and the Commission under conditions compatible with the proper functioning of the internal market, cannot be sufficiently achieved by the Member States and can therefore, by reason of the uniformity and effectiveness required, 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 the 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 objective.
Amendment 80 #
Proposal for a directive
Article 1 – paragraph 1 – point 1 – point a
Article 1 – paragraph 1 – point 1 – point a
Directive 2011/16/EU
Article 3 – point 9 – point a
Article 3 – point 9 – point a
a) for the purposes of Article 8(1) and Articles 8a and 8aa, the systematic communication of predefined information to another Member State and the Commission, without prior request, at pre- established regular intervals; for the purposes of Article 8(1), reference to available information relates to information in the tax files of the Member State communicating the information, which is retrievable in accordance with the procedures for gathering and processing information in that Member State.
Amendment 118 #
Proposal for a directive
Article 1 – paragraph 1 – point 5
Article 1 – paragraph 1 – point 5
Directive 2011/16/UE
Article 23 – paragraph 3
Article 23 – paragraph 3
3. Member States shall communicate to the Commission a yearly assessment of the effectiveness of the automatic exchange of information referred to in Article 8, Article 8a and 8aa as well as the practical results achieved. The Commission shall inform the Council and the European Parliament about those results in an appropriate manner. The Commission shall, by means of implementing acts, adopt the form and the conditions of communication of that yearly assessment. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 26(2).