4 Amendments of Dirk STERCKX related to 2009/0004(CNS)
Amendment 18 #
Proposal for a directive
Recital 10
Recital 10
(10) The Member States should exchange automatically any information where a Member State has grounds to believe that a failure of compliance with tax laws has been committed or is likely to have been committed in the other Member State, where there is a risk of inappropriate taxation in the other Member State, or where tax has been or may be evaded or avoided for any reason in the other Member State, and especially where there is an artificial transfer of profits between enterprises in different Member States or where such transactions are carried out between enterprises in two Member States through a third country in order to obtain tax advantages while ensuring the protection of customer privacy.
Amendment 19 #
Proposal for a directive
Recital 11
Recital 11
(11) Spontaneous exchanges of information between Member States should also be strengthened and be encouraged. In all exchanges of information, the general principles of proportionality, transparency and independent control should be complied with and an appropriate level of protection and a limited storage period should be ensured.
Amendment 27 #
Proposal for a directive
Article 8 – paragraph 1
Article 8 – paragraph 1
1. The competent authority of each Member States shall may, by automatic exchange, forward information on specific categories of income and capital to the other Member States. In all exchanges of information, the general principles of proportionality, transparency and independent control shall be complied with and an appropriate level of protection and a limited storage period shall be ensured..
Amendment 35 #
Proposal for a directive
Article 8 – paragraph 4
Article 8 – paragraph 4
4. Where Member States conclude bilateral or multilateral agreements with a view to the correct assessment of the taxes referred to in Article 2, they shall provide for automatic exchange of information relating to certain categories of income and capital ensuring the right to privacy of customers. For that purpose, they shall specify in those agreements the following elements: