Activities of Roberts ZĪLE related to 2018/0233(COD)
Shadow reports (1)
RECOMMENDATION FOR SECOND READING on the Council position at first reading with a view to the adoption of a regulation of the European Parliament and of the Council establishing the ‘Fiscalis’ programme for cooperation in the field of taxation and repealing Regulation (EU) No 1286/2013
Amendments (18)
Amendment 36 #
Proposal for a regulation
Recital 1
Recital 1
(1) The Fiscalis 2020 programme, which was established by Regulation (EU) No 1286/2013 of the European Parliament and of the Council18 and is implemented by the Commission in cooperation with the Member States and associated countries, and its predecessors have significantly contributed to facilitating and enhancing cooperation between tax authorities within the Union. The added value of those programmes, including as regards the protection of the financial and economic interests of Member States of the Union and of taxpayers, has been recognised by the tax authorities of the participating countries. The challenges identified for the next decade cannot often be tackled effectively if Member States do not look beyond the borders of their administrative territories orand cooperate intensively with their counterparts. _________________ 18 Regulation (EU) No 1286/2013 of the European Parliament and of the Council of 11 December 2013 establishing an action programme to improve the operation of taxation systems in the European Union for the period 2014-2020 (Fiscalis 2020) and repealing Decision No 1482/2007/EC (OJ L 347, 20.12.2013, p. 25).
Amendment 40 #
Proposal for a regulation
Recital 3
Recital 3
(3) In providing a framework for actions which supports the single market, fosters Union competitiveness and protects the financial and economic interests of the Union and its Member States while at the same time respecting the sovereignty of Member States regarding their tax policies, the Programme should contribute to preventing and fighting tax fraud, tax evasion and tax avoidance; preventing and reducing unnecessary administrative burden for citizens and businesses in cross- border transactions; achieving the full potential of the single market and fostering Union competitiveness; and supporting a joint Union approach in international fora.
Amendment 42 #
Proposal for a regulation
Recital 5
Recital 5
(5) In order to support the process of accession and association by third countries, the Programme should be open to 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. It may also be open to the United Kingdom after its departure from the European Union as well as to other third countries, in accordance with the conditions laid down in specific agreements between the Union and those countries covering their participation to any Union programme.
Amendment 45 #
Proposal for a regulation
Recital 7
Recital 7
(7) The actions which applied under the Fiscalis 2020 programme have proven to be adequate and should therefore be maintained. In order to provide more simplicity and flexibility in the execution of the Programme and thereby better deliver on its objectives, the actions should be defined only in terms of overall categories with a non-exhaustive list of illustrative examples ofto highlight the priorities and concrete activities. Through cooperation and capacity building, the Fiscalis programme should also promote and support the uptake and leverage of innovation to further improve the capabilities to deliver on the core priorities of taxation.
Amendment 48 #
Proposal for a regulation
Recital 8
Recital 8
(8) Given the increasing mobility of taxpayers, the number of cross-border transactions and, the internationalisation of financial instruments and hence the increased risk of tax fraud, tax evasion and tax avoidance, which go well beyond the Union borders, adaptations of or extensions of European electronic systems to third countries not associated to the Programme and international organisations could have an interest for the Union or the Member States. In particular, they would avoid the administrative burden and the costs implied by developing and operating two similar electronic systems for, respectively, Union and international exchanges of information. Therefore, when duly justified by such an interest, adaptations of or extensions to European electronic systems for cooperation with third countries and international organisations should be eligible costs under the Programme.
Amendment 51 #
Proposal for a regulation
Recital 9
Recital 9
(9) Considering the importance of globalisation, tThe Programme should continue to provide the possibility of involving external experts within the meaning of Article 238 of the Financial Regulation. Those external experts should mainly be representatives of governmental authorities, including from non-associated third countries, as well as representatives of international organisations, economic operators, taxpayers and civil society. The external experts should be competitively selected by the Commission based on their skills, experience and knowledge relevant as well as their ability to contribute to the specific action, avoiding any potential conflict of interest.
Amendment 63 #
Proposal for a regulation
Recital 15
Recital 15
(15) Pursuant to paragraph 22 and 23 of the Inter-institutional agreement for Better Law-Making of 13 April 201623 , there is a need to evaluate this programme on the basis of information collected through specific monitoring requirements, while avoiding overregulation and administrative burdens, in particular on Member States. These requirements, where appropriate, canshould include measurable indicators and baseline figures, as a basis for evaluating the effects of the Instrument on the ground. _________________ 23 Interinstitutional Agreement between the European Parliament, the Council of the European Union and the European Commission on Better Law-making of 13 April 2016; OJ L 123, 12.5.2016, p. 1-14.
Amendment 65 #
Proposal for a regulation
Recital 16
Recital 16
(16) In order to respond appropriately to changes in tax policy priorities, the power to adopt acts in accordance with Article 290 of the Treaty on the Functioning of the European Union should be delegated to the Commission in respect of amending the list of indicators and adding baseline figures to measure the achievement of the specific objectives of the Programme. It is of particular importance that the Commission carries out appropriate consultations during its preparatory work, including at expert level, and that those consultations be conducted in accordance with the principles laid down in the Interinstitutional Agreement on Better Law-Making of 13 April 2016. In particular, to ensure equal participation in the preparation of delegated acts, the European Parliament and the Council receive all documents at the same time as Member States' experts, and their experts systematically have access to meetings of Commission expert groups dealing with the preparation of delegated acts.
Amendment 69 #
Proposal for a regulation
Article 3 – paragraph 1
Article 3 – paragraph 1
1. The Programme has the general objective to support tax authorities and taxation to enhance the functioning of the single market, foster Union competitiveness and protect the financial and economic interests of the Union and its Member States. The programme does not impose any substantive requirements on Member States in terms of their approach to tax policy which is a national competence.
Amendment 78 #
Proposal for a regulation
Article 4 – paragraph 2
Article 4 – paragraph 2
Amendment 85 #
Proposal for a regulation
Article 7 – paragraph 2 – point e – paragraph 1 – point 1
Article 7 – paragraph 2 – point e – paragraph 1 – point 1
(1) studies and other relevant written material;
Amendment 86 #
Proposal for a regulation
Article 7 – paragraph 2 – point e – paragraph 1 – point 4
Article 7 – paragraph 2 – point e – paragraph 1 – point 4
(4) any other relevant action provided for in the work programmes referred to in Article 13, which is necessary for attaining or in support of the objectives set out in Article 3.
Amendment 87 #
Proposal for a regulation
Article 7 – paragraph 2 – point e – paragraph 2
Article 7 – paragraph 2 – point e – paragraph 2
Possible forms of relevant actions referred to in points (a), (b) and (d) are presented in a non-exhaustive list in Annex 1.
Amendment 89 #
Proposal for a regulation
Article 7 – paragraph 2 a (new)
Article 7 – paragraph 2 a (new)
2 a. Actions referred to in paragraph 1 shall not be further pre-defined by means of listing priority topics.
Amendment 97 #
Proposal for a regulation
Article 8 – paragraph 3
Article 8 – paragraph 3
3. The external experts shall be competitively selected by the Commission based on their skills, experience and knowledge relevant as well as their ability to contribute to the specific action, avoiding any potential conflict of interest.
Amendment 103 #
Proposal for a regulation
Article 14 – paragraph 2
Article 14 – paragraph 2
2. To ensure effective assessment of progress of the Programme towards the achievement of its objectives, the Commission is empowered to adopt delegated acts in accordance with Article 17 to amend Annex 2 to review or complement the indicators and add baseline figures where considered necessary and to supplement this Regulation with provisions on the establishment of a monitoring and evaluation framework.
Amendment 109 #
Proposal for a regulation
Article 19 – paragraph 2
Article 19 – paragraph 2
2. The Commission shall implement information and communication actions relating to the Programme, and its actions and results. Financial resources allocated to the Programme shall also contribute to the corporate communication of the political priorities of the Union, as farlong as they are proportional and justified, and are related to the objectives referred to in Article 3.
Amendment 111 #
Proposal for a regulation
Annex II – point 2 – introductory part
Annex II – point 2 – introductory part
2. Knowled ge sharing and networking: