1 Amendments of Francesca DONATO related to 2020/0148(CNS)
Amendment 57 #
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. So as to avoid additional bureaucratic burdens for SMEs, digital platform operators with annual revenues below EUR 50 million globally and EUR 10 million in the EU as a whole should be able to continue to provide information to national authorities by way of the means and tools already in use under Member States’ legislation, at no additional cost.