4 Amendments of Victor NEGRESCU related to 2020/2046(INI)
Amendment 59 #
Motion for a resolution
Paragraph 2
Paragraph 2
2. Notes, however, that 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 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; f) e- money and/or crypto-assets;
Amendment 64 #
Motion for a resolution
Paragraph 3 a (new)
Paragraph 3 a (new)
3 a. Observes the challenge posed by gathering information about e-money and or/or crypto assets, their difficult inclusion in automatic exchange of information because of their independence from intermediaries; calls for the establishment of a comprehensive framework of collecting information about e-money and crypto assets;
Amendment 78 #
Motion for a resolution
Paragraph 5 a (new)
Paragraph 5 a (new)
5 a. Observes that the consistency of mandatory disclosers under DAC6 is negatively affected by the ambiguity of individual member state interpretation of hallmarks; therefore, calls for greater clarity in the main benefit test formulation for hallmarks category A and B;
Amendment 86 #
Motion for a resolution
Paragraph 6
Paragraph 6
6. Notes that the information exchanged is of limited quality; calls for stronger enforcement procedures at Member State level; calls on the Commission to include on the spot visits in Member States and to assess the effectiveness of their monitoring schemes; calls on the Member States to establish a system of quality and completeness checks of DAC data, regular feedback provision for the information received, reports on the usefulness of interventions to the Commission to improve future decision making, as well as procedures for the audit of reporting obliged entities regarding the quality and completeness of data sent;