8 Amendments of Marisa MATIAS related to 2015/0068(CNS)
Amendment 27 #
Proposal for a directive
Recital 1
Recital 1
(1) The challenge posed by cross-border tax avoidance, aggressive tax planning and harmful tax competition has increased considerably and has become a major focus of concern within the Union and at global level. Tax base erosion is considerably reducing national tax revenues, whichhence hindersing Member States in applying growth-friendly tax policies and in fulfilling the constitutional obligations in terms of fundamental rights, aggravating social and economic inequality, increasing political power of cross-border business, shifting taxation towards less mobile factors such as labour and consumption, thus making the tax system less progressive, and widening the democratic deficit. In particular, rulings concerning tax-driven structures lead to a low level of taxation of artificially highlow amounts of income in the country giving the advance ruling and may leave artificially low amounts of income to be taxed in any other countries involved. An increase in transparency is therefore urgently required. The tools and mechanisms established by Council Directive 2011/16/EU13 need to be enhanced in order to achieve this. __________________ 13 Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC (OJ L 64 of 11.3.2011, p. 1).
Amendment 37 #
Proposal for a directive
Recital 3 a (new)
Recital 3 a (new)
(3a) Transparency only deploys its benefits fully when it is combined with the possibility of wider public scrutiny. The proposed reforms should hence aim at making publicly available all information on tax rulings exchanged along the provisions of this Directive.
Amendment 55 #
Proposal for a directive
Recital 8
Recital 8
(8) Member States should exchange the basic information to be communicated also with the Commission. This would enable the Commission at any point in time to monitor and evaluate the effective application of the automatic exchange of information on advance cross-border rulings and advance pricing arrangements and to make available to the public the exchanged information on rulings. Such communication will not discharge a Member State from its obligations to notify any state aid to the Commission.
Amendment 69 #
Proposal for a directive
Recital 12
Recital 12
(12) In order to enhance the efficient use of resources, facilitate the exchange of information and avoid the need for Member States each to make similar developments to their systems to store information, specific provision should be made for the establishment of a central directory accessible to all Member States and the Commission where Member States would upload and store information instead of exchanging it by email. The central directory should then be publicly accessible and searchable. The practical arrangements necessary for the establishment of such a directory should be adopted by the Commission in accordance with the procedure referred to in Article 26(2) of Directive 2011/16/EU.
Amendment 111 #
Proposal for a directive
Article 1 – paragraph 1 – point 3
Article 1 – paragraph 1 – point 3
Directive 2011/16/EU
Article 8a – paragraph 2
Article 8a – paragraph 2
2. The competent authority of a Member State shall also communicate information to the competent authorities of all other Member States as well as to the European Commission on advance cross-border rulings and advance pricing arrangements issued within a period beginning ten years before the entry into force but still valid on the date of entry into force of this Directiveand still valid on the date of entry into force of this Directive, in order to allow for a full picture of rulings have an impact on current tax schemes;
Amendment 118 #
Proposal for a directive
Article 1 – paragraph 1 – point 3
Article 1 – paragraph 1 – point 3
Directive 2011/16/EU
Article 8a – paragraph 3
Article 8a – paragraph 3
Amendment 159 #
Proposal for a directive
Article 1 – paragraph 1 – point 6
Article 1 – paragraph 1 – point 6
Directive 2011/16/EU
Article 21 – paragraph 5
Article 21 – paragraph 5
5. TBy December 2016 the Commission shall develop a secure central directory where information to be communicated in the framework of Article 8a of this Directive may be recorded in order to satisfy the automatic exchange provided for in paragraphs 1 and 2 of Article 8a,. The Commission shall have access to the information recorded in this directory and shall ensure access by the public to the information stored in the directory. The necessary practical arrangements shall be adopted by the Commission in accordance with the procedure referred to in Article 26(2).
Amendment 176 #
Proposal for a directive
Article 1 – paragraph 1 – point 9 a (new)
Article 1 – paragraph 1 – point 9 a (new)
Directive 2011/16/EU
Article 27
Article 27
9a. Article 27 is amended as follows: Reporting Every 3 years after entry into force, the Commission shall submit a report on the application of this Directive to the European Parliament and to the Council.