Activities of Rui TAVARES 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 (4)
Amendment 38 #
Proposal for a directive
Recital 7 a (new)
Recital 7 a (new)
(7a) An EU equivalent to the US FATCA (Foreign Account Tax Compliance Act), fully compliant with relevant EU data protection legislation, should be established in case negotiations on automatic information exchange with third countries are not concluded before October 2014.
Amendment 44 #
Proposal for a directive
Article 1 – paragraph 1 – point a
Article 1 – paragraph 1 – point a
Directive 2011/16/EU
Article 8 – paragraph 3 – subparagraph 1
Article 8 – paragraph 3 – subparagraph 1
3. The competent authority of a Member State may no longer indicate to the competent authority of any other Member State that it does not wish to receive information on one or several of the categories of income and capital referred to in paragraph 1. It shall also inform the Commission thereof.
Amendment 45 #
Proposal for a directive
Article 1 – paragraph 1 – point a
Article 1 – paragraph 1 – point a
Directive 2011/16/EU
Article 8 – paragraph 3 – subparagraph 2
Article 8 – paragraph 3 – subparagraph 2
A Member State may be considered as not wishing to receive information in accordance with paragraph 1, if it does not inform the Commission of any single category in respect of which it hasnot opt out of receiving information available.
Amendment 55 #
Proposal for a directive
Article 1 – paragraph 1 – point c a (new)
Article 1 – paragraph 1 – point c a (new)
Directive 2011/16/EU
Article 8 – paragraph 5 a (new)
Article 8 – paragraph 5 a (new)
(ca) After paragraph 5, the following paragraph is inserted: “5a. Before July 2014 the Commission shall report to Council and Parliament on the ongoing negotiations with third countries on automatic information exchange. In case one or several agreements are not concluded before October 2014, the Commission shall publish a proposal for an EU equivalent to US FATCA (Foreign Account Tax Compliance Act) before January 2015, fully respecting relevant EU data protection legislation."