25 Amendments of Markus FERBER related to 2018/0106(COD)
Amendment 157 #
Proposal for a directive
Recital 38
Recital 38
(38) For legal entities in the private sector, the obligation to establish internal channels is commensurate with their size and the level of risk their activities pose to the public interest. It should apply to all medium-sized and large entities irrespective of the nature of their activities, based on their obligation to collect VAT. As a general rule small and microAs a general rule small, micro and medium-sized undertakings, as defined in Article 2 of the Annex of the Commission Recommendation of 6 May 2003, as amended56, should be exempted from the obligation to establish internal channels. However, following an appropriate risk assessment, Member States may require small undertakings to establish internal reporting channels in specific cases (e.g. due to the significant risks that may result from their activities). _________________ 56 Commission Recommendation of 6 May 2003 concerning the definition of micro, small and medium-sized enterprises (OJ L 124, 20.5.2003, p. 36).
Amendment 159 #
Proposal for a directive
Recital 39
Recital 39
Amendment 225 #
Proposal for a directive
Article 1 – paragraph 1 – introductory part
Article 1 – paragraph 1 – introductory part
1. With a view to enhancing the enforcement of Union law and policies in specific areas, this Directive lays down common minimum standards for the protection of persons reporting on the following unlawful activities or abuse of law:
Amendment 242 #
Proposal for a directive
Article 1 – paragraph 1 – point d
Article 1 – paragraph 1 – point d
(d) breaches relating to the internal market, as referred to in Article 26(2) TFEU, as regards acts which breach the rules of corporate tax or arrangements whose purpose is to obtain a tax advantage that defeats the object or purpose of the applicable corporate tax law.
Amendment 259 #
Proposal for a directive
Article 2 – paragraph 1 – point c
Article 2 – paragraph 1 – point c
(c) shareholders and persons belonging to the management body of an undertaking, including non-executive members, as well as volunteers and unpaid trainees;
Amendment 264 #
Proposal for a directive
Article 2 – paragraph 1 – point d
Article 2 – paragraph 1 – point d
Amendment 267 #
Proposal for a directive
Article 2 – paragraph 2
Article 2 – paragraph 2
Amendment 277 #
Proposal for a directive
Article 2 – paragraph 2 a (new)
Article 2 – paragraph 2 a (new)
2a. However, this Directive should not affect the protection of legal and other professional privilege as provided for under national law.
Amendment 288 #
Proposal for a directive
Article 3 – paragraph 1 – point 1
Article 3 – paragraph 1 – point 1
(1) ‘breaches’ means actual or potentiallikely unlawful activities or abuse of law relating to the Union acts and areas falling within the scope referred to in Article 1 and in the Annex;
Amendment 291 #
Proposal for a directive
Article 3 – paragraph 1 – point 3
Article 3 – paragraph 1 – point 3
Amendment 328 #
Proposal for a directive
Article 4 – paragraph 2
Article 4 – paragraph 2
2. Such channels and procedures shall allow for reporting by employees of the entity. They mayust allow for reporting by other persons who are in contact with the entity in the context of their work-related activities, referred to in Article 2(1)(b),(c) and (d), but the use of internal channels for reporting shall not be mandatory for these categories of personsc).
Amendment 332 #
Proposal for a directive
Article 4 – paragraph 3 – introductory part
Article 4 – paragraph 3 – introductory part
(3) The legal entities in the private sector referred to in paragraph 1 are the following:Paragraph 1 does not apply to micro, small or medium-sized enterprises in the sense of Commission Recommendation of 6 May 2003 concerning the definition of micro, small and medium-sized enterprises1a. _________________ 1a Commission Recommendation 2003/361/EC of 6 May 2003 concerning the definition of micro, small and medium-sized enterprises (OJ L 124, 20.5.2003, pp. 36-41)
Amendment 337 #
Proposal for a directive
Article 4 – paragraph 4
Article 4 – paragraph 4
Amendment 339 #
Proposal for a directive
Article 4 – paragraph 5
Article 4 – paragraph 5
Amendment 342 #
Proposal for a directive
Article 4 – paragraph 6
Article 4 – paragraph 6
Amendment 358 #
Proposal for a directive
Article 5 – paragraph 1 – point d
Article 5 – paragraph 1 – point d
d) a reasonable timeframe, not exceeding three months or six months in duly justified cases following the report, to provide feedback to the reporting person about the follow-up to the report;
Amendment 363 #
Proposal for a directive
Article 5 – paragraph 2 – subparagraph 1 – introductory part
Article 5 – paragraph 2 – subparagraph 1 – introductory part
The channels provided for in point (a) of paragraph 1 shall allow for reporting in all of the following ways:
Amendment 365 #
Proposal for a directive
Article 5 – paragraph 2 – subparagraph 1 – point a
Article 5 – paragraph 2 – subparagraph 1 – point a
(a) written reports in electronic or paper format and/or oral report through telephone lines, whether recorded or unrecorded, or;
Amendment 387 #
Proposal for a directive
Article 7 – paragraph 1 – point a
Article 7 – paragraph 1 – point a
Amendment 439 #
Proposal for a directive
Article 13 – paragraph 2 – point c
Article 13 – paragraph 2 – point c
Amendment 450 #
Proposal for a directive
Article 13 – paragraph 4 – introductory part
Article 13 – paragraph 4 – introductory part
4. A person publicly disclosing information on breaches falling within the scope of this Directive shall qualify for protection under this Directive where: he or she first reported internally and/or externally in accordance with Chapters II and III and paragraph 2 of this Article, but: a) no appropriate action was taken in response to the report within the timeframe referred to in Articles 6(2)(b) and 9(1)(b); b) and there is immediate danger to life and health of individuals.
Amendment 452 #
Proposal for a directive
Article 13 – paragraph 4 – point a
Article 13 – paragraph 4 – point a
Amendment 457 #
Proposal for a directive
Article 13 – paragraph 4 – point b
Article 13 – paragraph 4 – point b
Amendment 484 #
Proposal for a directive
Article 15 – paragraph 5
Article 15 – paragraph 5
Amendment 501 #
Proposal for a directive
Article 17 – paragraph 2
Article 17 – paragraph 2
2. Member States shall provide for effective, proportionate and dissuasive penalties applicable to the reporting and other persons making malicious or abusive reports or disclosures, including measures for compensating persons who have suffered damage from malicious or abusive reports or disclosures.