3 Amendments of Daniël van der STOEP related to 2013/0045(CNS)
Amendment 62 #
Proposal for a directive
Recital 20
Recital 20
(20) In order to prevent tax avoidance and abuse through artificial schemes, it is necessary to provide for a general anti- abuse rule. A specific rule based on the same principles should be added with a view to address the particular problems linked to depositary receipts and similar securities.
Amendment 63 #
Proposal for a directive
Recital 20
Recital 20
(20) In order to prevent tax avoidance and abuse through artificial schemes, it is necessary to provide for a general anti- abuse rule may be provided for. A specific rule based on the same principles shouldmay be added with a view to address the particular problems linked to depositary receipts and similar securities.
Amendment 66 #
Proposal for a directive
Recital 24
Recital 24
(24) Since the objective of this Directive, namely to harmonise the essential features of a FTT within the participating Member States at Union level, cannot be sufficiently achieved by these Member States and cannot therefore, by reason of improving the proper functioning of the Single Market, be better achieved at Union level, the UnionMember States may adopt measures, in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty on European Union. In accordance with the principle of proportionality, as set out in that Article, this Directive does not go beyond what is necessary in order to achieve this objective,