Activities of Nikolaos CHOUNTIS related to 2013/0188(CNS)
Shadow reports (1)
REPORT on the proposal for a Council directive amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation PDF (259 KB) DOC (379 KB)
Amendments (3)
Amendment 17 #
Proposal for a directive
Recital 1 a (new)
Recital 1 a (new)
(1a) The Union must show real determination in taking all necessary measures to deal effectively with ‘professional tax dodgers’ and tax the actual holders of wealth generated. To ensure social justice, these measures must not target the average taxpayer, who is already being confronted with austerity measures and pay cuts, as well as the imposition of socially unjust taxes, but focus on international business operations, multinational profits, intra- group transactions, tax havens and offshore companies.
Amendment 21 #
Proposal for a directive
Recital 2 a (new)
Recital 2 a (new)
(2a) In order to nip tax avoidance and tax evasion in the bud, the provisions of Directive 2011/16/ΕΕ should apply to not only the income of Union taxpayers in the form of salaries and pensions but also property ownership. The mandatory automatic exchange of information must be extended to other areas such as VAT, excise and other duties and compulsory social security payments to any Member State or public-law social security institutions.
Amendment 26 #
Proposal for a directive
Recital 3 a (new)
Recital 3 a (new)
(3a) In order to combat tax evasion and tax fraud effectively, information relating to previous tax periods must be provided. A Member State must not refuse to provide information relating to tax periods prior to 1 January 2011. The problem of tax evasion and tax fraud has its roots in previous years, commencing with the onset of the crisis in 2008, prompting, massive tax evasion and fund concealment.