Activities of Sławomir NITRAS related to 2013/0188(CNS)
Plenary speeches (1)
Mandatory automatic exchange of information in the field of taxation (debate)
Shadow reports (1)
REPORT on the proposal for a Council directive amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation PDF (259 KB) DOC (379 KB)
Amendments (5)
Amendment 27 #
Proposal for a directive
Recital 3 a (new)
Recital 3 a (new)
(3a) According to the OECD report of 19 June 2013 and the St Petersburg G20 Leaders’ Declaration of 6 September 2013, the automatic exchange of information should be based on a common global model which ensures adequate confidentiality and the proper use of information exchanged. Expanding the scope of the automatic exchange of tax information will be the EU’s contribution to the work of the OECD and should increase the probability of a coherent global system, based on the new OECD standard to be presented in February 2014.
Amendment 35 #
Proposal for a directive
Recital 6 a (new)
Recital 6 a (new)
(6a) The new categories of income and capital in respect of which this Directive introduces an obligation to exchange information should be defined in accordance with their interpretation under the national legislation of the Member State communicating the information.
Amendment 40 #
Proposal for a directive
Recital 9
Recital 9
Amendment 47 #
Proposal for a directive
Article 1 – paragraph 1 – point b
Article 1 – paragraph 1 – point b
Directive 2011/16/EU
Article 8 – paragraph 3a – subparagraph 1
Article 8 – paragraph 3a – subparagraph 1
3a. The competent authority of each Member State shall, by automatic exchange, communicate to the competent authority of any other Member State, information regarding taxable periods as from 1 January 2014 concerning the following items, in accordance with their interpretation under the national legislation of the Member State communicating the information, which are paid, secured or held by a financial institution for the direct or indirect benefit of a beneficial owner who is a natural person resident in that other Member State:
Amendment 52 #
Proposal for a directive
Article 1 – paragraph 1 – point c
Article 1 – paragraph 1 – point c
Directive 2011/16/EU
Article 8 – paragraph 5 – subparagraph 1
Article 8 – paragraph 5 – subparagraph 1
5. the competent authority of each Member State shall, by automatic exchange, communicate to the competent authority of any other Member State, information regarding taxable periods as from 1 January 2017 concerning residents in that other Member State, on allt least three specific categories of income and capital listed in paragraph 1, as they are to be understood under the national legislation of the Member State communicating the information;