Activities of Ivo STREJČEK 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 (2)
Amendment 30 #
Proposal for a directive
Recital 5
Recital 5
(5) TIn order to avoid that the conclusion of parallel and uncoordinated agreements by Member States under Article 19 of Directive 2011/16/EU would leads to distortions that would be detrimental to the smooth functioning of the internal Market. Expanded automatic information exchange on the basis of a Union-wide legislative instrument would remove the need for Member States to invoke that provision, with a view to concluding bilateral or multilateral agreements that may be considered appropriate on the same subject in the absence of relevant Union legislat, all Member States should notify to the Commission their intention to negotiate such an agreement with a foreign third country and deposit a copy of the concluded agreement with the Commission. The Commission should report to the European Parliament and Council on an annual basis on all notifications and agreements received from Member States in order to ensure greater transparency and better coordination in tax matters in the Union.
Amendment 54 #
Proposal for a directive
Article 1 – paragraph 1 – point c
Article 1 – paragraph 1 – point c
Directive 2011/16/EU
Article 8 – paragraph 5 – subparagraph 2 – introductory part
Article 8 – paragraph 5 – subparagraph 2 – introductory part
When examining a proposal presented by the Commission in the field of taxation, the Council shall assess the relevance and need to apply automatic exchange of information in the given area of direct or indirect taxation, and should Council conclude that the use of automatic exchange of information is appropriate therein, it should also consider further strengthening of the efficiency and functioning of the automatic exchange of information and raising the standard thereof, with the aim of providing that: