Activities of Lídia PEREIRA related to 2020/0148(CNS)
Plenary speeches (1)
Administrative cooperation in the field of taxation (debate)
Shadow reports (1)
REPORT on the proposal for a Council Directive amending Directive 2011/16/EU on administrative cooperation in the field of taxation
Amendments (11)
Amendment 42 #
Proposal for a directive
Recital 1 a (new)
Recital 1 a (new)
(1a) The broader set of cooperation tools, the digital transition and the aim to enhance cooperation between national authorities require qualified human resources and adequate financial resources. To that end, the changes proposed must be accompanied by an adequate level of investment, mainly on the adaptation of informatics and digital infrastructure and professional training.
Amendment 49 #
Proposal for a directive
Recital 7
Recital 7
(7) Tax administrations frequently request information from digital platform operators. This causes platform operators significant administrative and compliance costs. At the same time, some Member States have imposed a unilateral reporting obligation, which creates an additional administrative burden for platform operators, as they have to comply with multitude of national standards of reporting. It would therefore be essential that a standardised reporting obligation apply across the internal market. This standardisation is essential to promote three major objectives: to minimise compliance costs for operators, to increase the efficiency of national authorities and to reduce bureaucracy for both taxpayers and tax administrations.
Amendment 56 #
Proposal for a directive
Recital 14 a (new)
Recital 14 a (new)
(14a) Considering that the progressively digitised and globalised economy reveals complex and challenging dimensions, such as crypto-assets, it is important to increase cooperation between national tax administrations in this field. A clear definition of crypto-assets, in line with the ongoing work within the OECD and FATF, would be important to enhance the combat against tax evasion and to promote fair taxation. The proliferation of crypto-currencies is a topical matter and should be considered in any effort to increase administrative cooperation, based on the principles of subsidiarity and proportionality.
Amendment 58 #
Proposal for a directive
Recital 15
Recital 15
(15) The objective of preventing tax evasion and avoidance could be ensured by requiring digital platform operators to report income earned through platforms at an early stage, before the national tax authorities carry out their yearly tax assessments. To facilitate the work of Member States’ tax authorities, the reported information should be exchanged within one month following the reporting. In order to facilitate the automatic exchange of information and enhance the efficient use of resources, exchanges should be carried out electronically through the existing common communication network (‘CCN’) developed by the Union. The digital infrastructure should therefore be resilient and guarantee the highest standard of security.
Amendment 65 #
Proposal for a directive
Recital 17
Recital 17
(17) It is necessary to strengthen the mechanisms of Directive 2011/16/EU regarding the presence of officials of the tax administration of one Member State in the territory of another Member State and the carrying out of simultaneous controls by two or more Member States in order to ensure their effective application. It follows that responses to requests for the presence of officials of another Member State and for simultaneous controls should be provided within a specified timeframe. Where foreign officials are present in the territory of another Member State during an administrative enquiry, or participate through the use of electronic means of communication, they should be allowed to directly interview individuals and examine records. These diligences are important to safeguard the efficiency of such enquiries and must respect, at all time, fundamental rights.
Amendment 67 #
Proposal for a directive
Recital 19
Recital 19
(19) Multilateral controls carried out with the support of the Fiscalis 2020 programme established by Regulation (EU) No 1286/2013 of the European Parliament and of the Council23 have demonstrated the benefit of co-ordinated controls of one or more taxpayers that are of common or complementary interest to two or more tax administrations in the Union. As there is no explicit legal base for conducting joint audits, such joint actions are currently conducted based on the combined provisions of Directive 2011/16/EU regarding the presence of foreign officials in the territory of other Member States and on simultaneous controls. However, in many cases this practice has proven to be insufficient and lacking legal clarity and certainty. It is therefore important to eliminate this legal uncertainty and provide these controls with a legal basis within the framework of administrative cooperation. _________________ 23Regulation (EU) No 1286/2013 of the European Parliament and of the Council of 11 December 2013 establishing an action programme to improve the operation of taxation systems in the European Union for the period 2014-2020 (Fiscalis 2020) and repealing Decision No 1482/2007/EC (OJ L 347, 20.12.2013, p. 25).
Amendment 89 #
Proposal for a directive
Article 1 – paragraph 1 – point 4 – point a
Article 1 – paragraph 1 – point 4 – point a
Directive 2011/16/EU
Article 8 – paragraph 1 – subparagraph 3
Article 8 – paragraph 1 – subparagraph 3
Member States shall inform the Commission annually of at least twohree categories of income and capital mentioned in the first subparagraph with regard to which they communicate information concerning residents of another Member State.
Amendment 93 #
Proposal for a directive
Article 1 – paragraph 1 – point 4 – point a
Article 1 – paragraph 1 – point 4 – point a
Directive 2011/16/EU
Article 8 – paragraph 2
Article 8 – paragraph 2
2. Before 1 January 2023, Member States shall inform the Commission of at least fourll the categories listed in paragraph 1 in respect of which the competent authority of each Member State shall, by automatic exchange, communicate to the competent authority of any other Member State, information concerning residents in that other Member State. The information shall concern taxable periods starting on or after 1 January 2024.
Amendment 117 #
Proposal for a directive
Article 1 – paragraph 1 – point 15
Article 1 – paragraph 1 – point 15
Directive 2011/16/EU
Article 21 – paragraph 7 – subparagraph 1
Article 21 – paragraph 7 – subparagraph 1
7. The Commission shall develop and provide technical and logistical support for a secure central interface on administrative cooperation in the field of taxation where Member States communicate with the use of standard forms pursuant to Article 20(1) and (3). The competent authorities of all Member States shall have access to that interface. This central interface must be secured with the highest level of cybersecurity and technically certified procedures to guarantee data protection. For the purpose of collecting statistics, the Commission shall have access to information about the exchanges recorded to the interface and which can be extracted automatically. The access by the Commission shall be without prejudice to the obligation of Member States to provide statistics on exchanges of information in accordance with Article 23(4).
Amendment 119 #
Proposal for a directive
Article 1 – paragraph 1 – point 17
Article 1 – paragraph 1 – point 17
Directive 2011/16/EU
Article 23 – paragraph 2
Article 23 – paragraph 2
2. Member States shall examine and evaluate, in their jurisdiction, the effectiveness of administrative cooperation in accordance with this Directive in combating tax evasion and tax avoidance and shall communicate annually the results of their evaluation to the Commission., as well as an evaluation of the compliance costs that can result from a possible over- reporting situation. Member States shall communicate annually the results of their evaluation to the Commission and the European Parliament. A summary of the results shall be made publicly available, but the taxpayers’ rights and confidentiality shall be preserved.
Amendment 127 #
Proposal for a directive
Article 1 – paragraph 1 – point 19 – point b
Article 1 – paragraph 1 – point 19 – point b
Directive 2011/16/EU
Article 25 – paragraph 5 – subparagraph 2
Article 25 – paragraph 5 – subparagraph 2
The suspension shall last until the competent authorities ask the Commission to enable again the exchanges of information under this Directive with the Member State where the breach occurred. The Commission shall enable the exchanges of information only when there is technical evidence that the data flow is secured.