13 Amendments of Aldo PATRICIELLO related to 2015/0068(CNS)
Amendment 21 #
Proposal for a directive
Recital 3
Recital 3
(3) Directive 2011/16/EU provides for mandatory spontaneous exchange of information between Member States in five specific cases and within certain deadlines and clarifies that Member States are not at liberty to engage in ‘fishing expeditions’ or to request information that is unlikely to be relevant to the tax affairs of a given taxpayer. The spontaneous exchange of information in cases where the competent authority of one Member State has grounds for supposing that there may be a loss of tax in another Member State already applies to tax rulings that a Member State gives to a specific taxpayer regarding the interpretation or application of tax provisions in the future and that have a cross-border dimension.
Amendment 31 #
Proposal for a directive
Recital 9
Recital 9
(9) Feedback by the receiving Member State to the Member State sending the information is a necessary element of the operation of an effective system of automatic information exchange, as it encourages administrative cooperation between Member States. It is therefore appropriate to provide for measures enabling the provision of feedback in cases where the information has been used and where no feedback can be provided under other provisions of Directive 2011/16/EU.
Amendment 34 #
Proposal for a directive
Recital 11
Recital 11
(11) Member States should take all measures necessary to remove any obstacle that might hinder the effective and widest possible mandatory automatic exchange of information on advance cross-border rulings and advance pricing arrangements, in order to guarantee complete transparency and cooperation in this matter.
Amendment 37 #
Proposal for a directive
Recital 16
Recital 16
(16) This Directive respects the fundamental rights and observes the principles recognised in particular by the Charter of Fundamental Rights of the European Union. In particular, this Directive seeks to ensure full respect for the right to the protection of personal data and the freedom to conduct a business, as enshrined in Article 8 of the Charter of Fundamental Rights of the European Union, and the freedom to conduct a business, as enshrined in Article 16 of this Charter.
Amendment 42 #
Proposal for a directive
Article 1 – paragraph 1 – point 1 – point a
Article 1 – paragraph 1 – point 1 – point a
Directive 2011/16/EU
Article 3 – point 9
Article 3 – point 9
(a) for the purposes of Article 8(1) and Article 8a, the systematic communication of predefined information to another Member State, without prior request, at preestablished regular intervals, in order to reap the benefits of the automatic exchange of information in a regular and proper manner. For the purposes of Article 8(1), reference to available information relates to information in the tax files of the Member State communicating the information, which is retrievable in accordance with the procedures for gathering and processing information in that Member State.
Amendment 44 #
Proposal for a directive
Article 1 – paragraph 1 – point 3
Article 1 – paragraph 1 – point 3
Directive 2011/16/EU
Article 8 a – paragraph 1
Article 8 a – paragraph 1
1. The competent authority of a Member State issuing or amending an advance crossborder ruling or an advance pricing arrangement after the date of entry into force of this Directive shall, by automatic exchange, communicate information thereon to the competent authorities of all other Member States as well as to the European Commission, thus enabling the Commission at any point in time to monitor and evaluate the effective application of the automatic exchange of information.
Amendment 47 #
Proposal for a directive
Article 1 – paragraph 1 – point 3
Article 1 – paragraph 1 – point 3
Directive 2011/16/EU
Article 8 a – paragraph 7
Article 8 a – paragraph 7
7. The competent authority to which information is communicated pursuant to paragraph 1 shall confirm, if possible by electronic means, the receipt of the information to the competent authority which provided the information immediately and in any event no later than seven working days, thus facilitating the operation of an effective system of automatic information exchange.
Amendment 49 #
Proposal for a directive
Article 1 – paragraph 1 – point 8
Article 1 – paragraph 1 – point 8
Directive 2011/16/EU
Article 23 a – paragraph 1
Article 23 a – paragraph 1
1. Information communicated to the Commission pursuant to this Directive shall be kept confidential by the Commission in accordance with the provisions applicable to Union authorities, as enshrined in Article 8 of the Charter of Fundamental Rights of the European Union.
Amendment 52 #
Proposal for a directive
Recital 8
Recital 8
(8) Member States should exchange the basic information to be communicated also with the Commission. This would enable the Commission at any point in time to monitor and evaluate the effective application of the automatic exchange of information on advance cross-border rulings and advance pricing arrangements: in this way, transparency would be more readily ensured. Such communication will not discharge a Member State from its obligations to notify any state aid to the Commission. In particular, the European Anti-Fraud Office (OLAF), as an independent body within the European Commission (Decision 1999/3520), should assume a fundamental role.
Amendment 61 #
Proposal for a directive
Recital 9
Recital 9
(9) Feedback by the receiving Member State to the Member State sending the information is a necessary element of the operation of an effective system of automatic information exchange. It is therefore appropriate to provide for measures enabling the provision of feedback in cases where the information has been used and where no feedback can be provided under other provisions of Directive 2011/16/EU. This would make it more difficult to circumvent the information for purposes of fraud.
Amendment 62 #
Proposal for a directive
Recital 10
Recital 10
(10) A Member State should be able to rely on Article 5 of Directive 2011/16/EU as regards the exchange of information on request to obtain additional information, including the full text of advance cross- border rulings or advance pricing arrangements, from the Member State having issued such rulings or arrangements and any texts which effect subsequent changes.
Amendment 63 #
Proposal for a directive
Recital 10 a (new)
Recital 10 a (new)
(10a) The expression ‘information that is foreseeably relevant’ as referred to in Article 1(1) of Directive 2011/16/EU should be clarified in order to prevent interpretations whose purpose is avoidance.
Amendment 67 #
Proposal for a directive
Recital 12
Recital 12
(12) In order to enhance the efficient use of resources, facilitate the exchange of information and avoid the need for Member States each to make similar developments to their systems to store information, specific provision should be made for the establishment of a central directory accessible (but also appropriately protected, for example by a password) to all Member States and the Commission where Member States would upload and store information instead of exchanging it by email. The practical arrangements necessary for the establishment of such a directory should be adopted by the Commission in accordance with the procedure referred to in Article 26(2) of Directive 2011/16/EU.