Activities of Emmanuel MAUREL related to 2023/0156(COD)
Shadow opinions (1)
OPINION on the proposal for a regulation of the European Parliament and of the Council establishing the Union Customs Code and the European Union Customs Authority, and repealing Regulation (EU) No 952/2013
Amendments (2)
Amendment 150 #
Proposal for a regulation
Recital 69 a (new)
Recital 69 a (new)
(69a) Free ports are warehouses in free zones which are becoming popular for the storage – often on a permanent basis – of substitute assets, including art, precious stones, antiques, gold and wine collections, and are financed from unknown sources. These zones are used for the purposes of tax evasion or to achieve the same effects as tax havens, deferral of import duties and indirect taxes such as VAT or user tax. In addition to these free zones, the European Union has many thousands of other warehouses under ‘special storage procedures’, including ‘customs warehouses’, which can offer the same degree of secrecy and tax advantages. Customs warehouses and free ports should therefore be subject to the same control measures and legal sanctions so as to eliminate the risks of money laundering and tax evasion.
Amendment 150 #
Proposal for a regulation
Recital 69 a (new)
Recital 69 a (new)
(69a) Free ports are warehouses in free zones which are becoming popular for the storage – often on a permanent basis – of substitute assets, including art, precious stones, antiques, gold and wine collections, and are financed from unknown sources. These zones are used for the purposes of tax evasion or to achieve the same effects as tax havens, deferral of import duties and indirect taxes such as VAT or user tax. In addition to these free zones, the European Union has many thousands of other warehouses under ‘special storage procedures’, including ‘customs warehouses’, which can offer the same degree of secrecy and tax advantages. Customs warehouses and free ports should therefore be subject to the same control measures and legal sanctions so as to eliminate the risks of money laundering and tax evasion.