11 Amendments of Markus FERBER related to 2022/0413(CNS)
Amendment 102 #
Proposal for a directive
Recital 33
Recital 33
(33) It is important that, as a matter of principle, the information communicated under Directive 2011/16/EU is used for the assessment, administration and enforcement of taxes which are covered by the material scope of that Directive. While this was not precluded so far, uncertainties regarding the use of information have arisen due to unclear framework. Given the interlinks between tax fraud, evasion and avoidance and anti-money laundering and the synergies in terms of enforcement, it is appropriate to clarify that information communicated between Member States may also be used for the assessment, administration and enforcement customs duties and anti-money laundering and combating the financing of terrorism. However, the provisions in this Directive should not double or materially overlap with the provisions in the Union's anti- money-laundering framework.
Amendment 112 #
Proposal for a directive
Recital 39
Recital 39
(39) In order to ensure compliance with the Directive 2011/16/EU, Member States should lay down the rules on penalties and other compliance measures that should be effective, proportionate and dissuasive. Each Member State should apply those rules in accordance with their national laws and the provisions set forth in this Directive. When doing so, Member States should ensure that they correctly identify the party at fault for each infringement.
Amendment 129 #
Proposal for a directive
Article 1 – paragraph 1 – point 1 – point b
Article 1 – paragraph 1 – point 1 – point b
Directive 2011/16/EU
Article 3 – point 34 a (new)
Article 3 – point 34 a (new)
34a. ' Crypto-Asset Service Provider ' means Crypto-Asset Service Provider as defined in Regulation XXX [MiCA].
Amendment 130 #
Proposal for a directive
Article 1 – paragraph 1 – point 1 – point b
Article 1 – paragraph 1 – point 1 – point b
Directive 2011/16/EU
Article 3 – point 34 b (new)
Article 3 – point 34 b (new)
34b. ‘Crypto-Asset Operator’ means a provider of Crypto-Asset Services other than a Crypto-Asset Service Provider.
Amendment 160 #
Proposal for a directive
Article 1 – paragraph 1 – point 6
Article 1 – paragraph 1 – point 6
Directive 2011/16/EU
Article 8ad – paragraph 3 – subparagraph 3
Article 8ad – paragraph 3 – subparagraph 3
For the purposes of points (d) to (h) of this point, the fair market value shall be determined and reported in a single Fiat Currency, valued at the time of each Reportable Transaction in a manner that is consistently applied by the Reporting Crypto-Asset Service Provider. The European Commission in consultation with the Expert Group on Administrative cooperation in the field of direct taxation shall issues guidelines on fair market valuation.
Amendment 194 #
Proposal for a directive
Article 1 – paragraph 1 – point 11 a (new)
Article 1 – paragraph 1 – point 11 a (new)
Directive 2011/16/EU
Article 23a – paragraph 2
Article 23a – paragraph 2
(11a) in Article 23a, paragraph 2 is replaced by the following "2. Information communicated to the Commission by a Member State under Article 23, as well as any report or document produced by the Commission using such information, may be transmitted to other Member States. Such transmitted information shall be covered by the obligation of official secrecy and enjoy the protection extended to similar information under the national law of the Member State which received it. Reports and documents produced by the Commission, referred to in the first subparagraph, may be used by Member States only for analytical purposes, and shall not be published or made available to any other person or body without the express agreement of the Commission. Notwithstanding the first and second subparagraphs, the Commission mayshall publish annually anonymised summaries of the statistical data that Member States communicate to it in accordance with Article 23(4). " Or. en (02011L0016-20230101)
Amendment 202 #
Proposal for a directive
Article 1 – paragraph 1 – point 13
Article 1 – paragraph 1 – point 13
Directive 2011/16/EU
Article 25a – paragraph 1
Article 25a – paragraph 1
1. Member States shall lay down rules on penalties applicable to infringements of national provisions adopted pursuant to this Directive and concerning Article 8(3a), Articles 8aa to 8ad and shall take all necessary measures to ensure that they are implemented and enforced. Penalties and compliance measures provided for shall be effective, proportionate and dissuasive. Member States shall ensure that penalties are enforced against the parties actually at fault.
Amendment 220 #
Proposal for a directive
Article 1 – paragraph 1 – point 13
Article 1 – paragraph 1 – point 13
The Commission shall evaluate the appropriateness and proportionality of the amounts provided in this paragraph (d) in the report referred to in Article 27 (1)at the latest one year after the date of application of this Directive.
Amendment 237 #
Proposal for a directive
Article 2 – paragraph 1 – subparagraph 1
Article 2 – paragraph 1 – subparagraph 1
Member States shall adopt and publish, by 31 December 20256 at the latest, the laws, regulations and administrative provisions necessary to comply with this Directive. They shall immediately inform the Commission thereof. They shall forthwith communicate to the Commission the text of those provisions.
Amendment 238 #
Proposal for a directive
Article 2 – paragraph 1 – subparagraph 2
Article 2 – paragraph 1 – subparagraph 2
They shall apply those provisions from 1 January 20267.
Amendment 239 #
Proposal for a directive
Annex I – paragraph 1 – point 4 – point a
Annex I – paragraph 1 – point 4 – point a
Directive 2011/16/EU
Annex 1 – Section VIII – Point A– subparagraph 6 – point b
Annex 1 – Section VIII – Point A– subparagraph 6 – point b
(b) the gross income of which is primarily attributable to investing, reinvesting, or trading in Financial Assets or Reportable Crypto-Assets, if the Entity is managed by another Entity that is a Depository Institution, a Custodial Institution, a Specified Insurance Company, Specified Insurance Company or an Investment Entity described in subparagraph A(6), point (a).