Activities of José GUSMÃO related to 2020/2046(INI)
Plenary speeches (1)
Implementation of EU requirements for exchange of tax information (debate)
Shadow reports (1)
REPORT on the implementation of the EU requirements for exchange of tax information: progress, lessons learnt and obstacles to overcome
Amendments (5)
Amendment 58 #
Motion for a resolution
Paragraph 2
Paragraph 2
2. NoteRegrets, however, that this process has been extremely slow and some types of income and assets are still excluded from the scope, which presents a risk of circumventing tax obligations; calls on the Commission to assess the need and the most appropriate way and to present concrete proposals to include the following ownership information, items of income and non- financial assets in the automatic exchange of information (AEOI): (a) the beneficial owners of immovable property and companies; (b) capital gains related to immovable property and capital gains related to financial assets, in particular to find ways for tax administrations to be better informed to identify realised capital gains; (c) non- custodial dividend income; (d) non- financial assets such as cash, art, gold or other valuables held at free ports, customs warehouses or safe deposit boxes; and (e) ownership of yachts and private jets;
Amendment 68 #
Motion for a resolution
Paragraph 4
Paragraph 4
4. Observes that the definition of reporting Financial Institutions (FIs) and types of accounts that need to be reported in DAC2 involves a risk of circumvention and increased bureaucracy; calls for an assessment by the Commission of the need to extend the reporting obligations to other relevant types of FIs, to review the definition of excluded accounts and to remove the thresholds applicable to pre- existing entity accounts;
Amendment 110 #
Motion for a resolution
Paragraph 10
Paragraph 10
10. Notes that the Commission monitors the transposition of the DAC legislation in the Member States; points out, however, that it has so far neither taken direct and effective action to address the lack of quality of the data sent between Member States, nor carried out visits to Member States, nor has it ensured the effectiveness of sanctions imposed by Member States for breaches of the DAC reporting provisions; calls onurges the Commission to step up its activities in this regard and to launch infringement procedures, using, among others, the Global Forum13 and Financial Action Task Force reviews; _________________ 13Global Forum on Transparency and Exchange of Information for Tax Purposes.
Amendment 127 #
Motion for a resolution
Paragraph 15
Paragraph 15
15. Deplores the fact that one Member State, Malta, has received an overall ‘partially compliant’ score in the peer review by the Global Forum for EOIR; regrets the fact that material deficiencies have been identified in 18 Member States15 ; calls on the Commission to think about some sanctions which could be taken against those Member States; _________________ 15 https://www.europarl.europa.eu/RegData/et udes/STUD/2021/662603/EPRS_STU(202 1)662603_EN.pdf
Amendment 145 #
Motion for a resolution
Paragraph 18
Paragraph 18
18. Notes that there is no common EU framework for monitoring the system’s performance and achievements; notes that the establishment of an EU Tax Intelligence Centre, as suggested by the NGO Tax Justice Network, could not only help to improve the process of monitoring risks related to illicit financial flows, but also allow for the development of greater analytical capacity in the EU;