Activities of Ivo STREJČEK related to 2011/0341B(COD)
Shadow reports (1)
REPORT on the amended proposal for a regulation of the European Parliament and of the Council establishing an action programme for taxation in the European Union for the period 2014-2020 (Fiscalis 2020) and repealing Decision No°1482/2007/EC PDF (287 KB) DOC (406 KB)
Amendments (8)
Amendment 22 #
Proposal for a regulation
Recital 4
Recital 4
(4) To support the process of accession and association by third countries, the programme should be open for the participation of acceding and candidate countries as well as potential candidates and partner countries of the European Neighbourhood Policy if certain conditions are fulfilled, and limited to fighting tax fraud and tax evasion, especially cross- border carousel fraud, and training of tax authorities' staff. Considering the increasing interconnectivity of the world economy, the programme continues to provide for the possibility to involve external experts, such as representatives of governmental authorities, economic operators and their organisations or representatives of international organisations, in certain activities. .
Amendment 28 #
Proposal for a regulation
Recital 5
Recital 5
(5) The programme objectives take into account the problems and challenges identified for taxation in the next decade. The programme should continue to play a role in vital areas like the coherent implementation of Union law, administrative cooperation, the protection of the financial and economic interests of the Union, the Member States and Union taxpayers, enhancing the administrative capacity of tax authorities. Given the problem dynamics of new challenges identified, additional emphasis should be put on fighting tax fraud and tax evasion, reduction of administrative burden and enhancing cooperation with third countries and parties where appropriate.
Amendment 29 #
Proposal for a regulation
Recital 8
Recital 8
(8) Given the increasing globalisation, an efficient fight against tax fraud and tax evasion should equally have an international dimension. It is therefore useful to enable the Union or the Member States to conclude agreements on technical cooperation with developed third countries to allow those countries to use the Union components of the European Information Systems or relevant national information systems to support a secure exchange of information between them and the Member States in the framework of bilateral tax agreements.
Amendment 35 #
Proposal for a regulation
Article 3 – paragraph 2 – point 2
Article 3 – paragraph 2 – point 2
(2) only in regard to fighting tax fraud and tax evasion, especially cross-border carousel fraud, and training of tax authorities' staff, partner countries of the European Neighbourhood Policy provided that those countries have reached a sufficient level of approximation of the relevant legislation and administrative methods to those of the Union. The partner countries concerned shall participate to the programme in accordance with provisions to be determined with those countries following the establishment of Framework Agreements concerning their participation in Union programmes.
Amendment 37 #
Proposal for a regulation
Article 4 – paragraph 1
Article 4 – paragraph 1
Amendment 47 #
Proposal for a regulation
Article 5 – paragraph 3 – point 2
Article 5 – paragraph 3 – point 2
(2) the feedback from participants in programme actions and users of the programme, based on a set of pre-defined criteria. These pre-defined criteria should be made public.
Amendment 51 #
Proposal for a regulation
Article 6 – paragraph 1 – point b
Article 6 – paragraph 1 – point b
(b) to fight against tax fraud, tax evasion and harmful tax avoidance and to protect the financial and economic interests of the Union, the Member States and Union taxpayers, in particular by enhancing effective and efficient administrative cooperation and exchange of information ;
Amendment 70 #
Proposal for a regulation
Article 17 – paragraph 1
Article 17 – paragraph 1
1. The Commission shall ensuresubmit to the European Parliament and to the Council a midterm and final evaluation of the programme, regarding the aspects referred to in paragraph 2 and 3. The results shall be integrated into decisions on possible renewal, modification or suspension of subsequent programmes. An independent external evaluator shall carry out these evaluations, based on a set of pre-defined indicators. These pre-defined indicators should be made public.