Activities of Thierry CORNILLET related to 2018/0233(COD)
Shadow reports (1)
REPORT on the proposal for a regulation of the European Parliament and of the Council establishing the ‘Fiscalis’ programme for cooperation in the field of taxation PDF (682 KB) DOC (98 KB)
Amendments (10)
Amendment 47 #
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, 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. Provided priority actions have been funded, specific actions with least developed countries, especially on automatic information sharing, could also be encouraged under the Programme where appropriate.
Amendment 56 #
Proposal for a regulation
Recital 10 a (new)
Recital 10 a (new)
(10 a) Individual national anti-fraud initiatives could potentially shift the fraud to other, often neighbouring, Member States, and create disproportionate administrative burden on compliant businesses as well as a lack of legal certainty when trading internationally. It is therefore crucial that the Commission aligns national anti-fraud measures through coordination of national best practices at EU level.
Amendment 71 #
Proposal for a regulation
Article 3 – paragraph 2
Article 3 – paragraph 2
2. The Programme has the specific objective to support tax policy, tax cooperation and administrative capacity building, including human competency and the development and operation of the European electronic systems, as well as the progressive modernisation of reporting and auditing tools to be applied uniformly across Member States.
Amendment 76 #
Proposal for a regulation
Article 4 – paragraph 1
Article 4 – paragraph 1
1. The financial envelope for the implementation of the Programme for the period 2021 – 2027 shall be EUR 270338 000 000 in current prices.
Amendment 80 #
Proposal for a regulation
Article 5 – paragraph 1 a (new)
Article 5 – paragraph 1 a (new)
Provided priority actions have been funded, least developed countries can be encouraged to participate in accordance with the conditions laid down in a specific agreement covering their participation. Contrary to point c) of paragraph 1, their participation shall be cost-free for them and shall focus on achieving international tax objectives, such as automatic exchange of tax information. The specific agreement shall guarantee the rights of the Union to ensure sound financial management and to protect its financial interests.
Amendment 90 #
Proposal for a regulation
Article 7 – paragraph 4 a (new)
Article 7 – paragraph 4 a (new)
4 a. To ensure the programme is designed to effectively tackle fraud, the Commission is empowered to adopt delegated acts in accordance with Article 17 to review and update, where appropriate, the list of eligible actions.
Amendment 94 #
Proposal for a regulation
Article 8 – paragraph 1
Article 8 – paragraph 1
1. Wherever beneficial for the achievement of the actions implementing the objectives referred to in Article 3, representatives of governmental authorities, including those from third countries not associated to the programme pursuant to Article 5, and, where relevant, representatives of international and other relevant organisations, of economic operators and organisations representing economic operators and of civil society may take part as external experts to actions organised under the Programme.
Amendment 99 #
Proposal for a regulation
Article 11 – paragraph 2 – point e a (new)
Article 11 – paragraph 2 – point e a (new)
(e a) the coordination of nationally applied anti-fraud measures through regulating national best practices at EU level;
Amendment 102 #
Proposal for a regulation
Article 12 – paragraph 5
Article 12 – paragraph 5
5. No later than 31 October of each year, the Commission shall, on the basis of the annual reports referred to in paragraph 4, establish a consolidated report assessing the progress made by Member States (including a mapping exercise, listing of the best practices) and the Commission in the implementation of the plan referred to in paragraph 1 and make that report publics well as the progress in achieving the programme’s objectives mentioned in Article 3. The report shall be public and published on a dedicated Commission webpage and serve as a basis for evaluation reports and future multiannual work programmes.
Amendment 106 #
Proposal for a regulation
Article 17 – paragraph 3
Article 17 – paragraph 3
3. The delegations of power referred to in Article 7(4a) and Article 14(2) may be revoked at any time by the European Parliament or by the Council. A decision to revoke shall put an end to the delegation of power specified in that decision. It shall take effect the day following the publication of the decision in the Official Journal of the European Union or at a later date specified therein. It shall not affect the validity of any delegated acts already in force.