Activities of Liem HOANG NGOC related to 2009/0007(CNS)
Plenary speeches (1)
Administrative cooperation in the field of taxation - Mutual assistance for the recovery of claims relating to taxes, duties and other measures - Reverse charge mechanism: goods and services susceptible to fraud - Promoting Good Governance in Tax Matters (debate)
Amendments (4)
Amendment 3 #
Proposal for a directive
Article 4 – paragraph 1 – subparagraph 1
Article 4 – paragraph 1 – subparagraph 1
1. At the request of aThe central liaison office, a liaison office or a liaison department of a Member State (hereinafter "the applicant authority"), the central liaison office, a liaison office or a liaison department of s shall exchange with the central offices of the other Member State to which the request is made (hereinafter "the requested authority") shall provides any information which might be relevant to the applicant authoritylatter in the recovery of itstheir claims as referred to in Article 2.
Amendment 4 #
Proposal for a directive
Article 4 – paragraph 2
Article 4 – paragraph 2
2. The requested authority shall not be obliged to supply information: (a) which it would not be able to obtain for the purpose of recovering similar claims arising in the Member State in which it is situated (hereinafter "the requested Member State"); (b) which would disclose any commercial, industrial or professional secrets; (c) the disclosure of which would be liable to prejudice the security of or be contrary to the public policy of the requested Member State.
Amendment 5 #
Proposal for a directive
Article 5
Article 5
The central liaison offices shall exchange information concerning refunds of taxes, other than value added tax, by the national tax authorities, if those refunds relate to persons established in another Member State and concern amounts exceeding EUR 10 000.
Amendment 9 #
Proposal for a directive
Article 23 a (new)
Article 23 a (new)
Article 23a Follow-up of activities carried out in accordance with the directive The central offices shall issue a report once a year on cooperation activities carried out during the previous tax year in accordance with this directive. These reports shall detail at least the number of requests received and issued, the action taken on them, the reasons given where the request was refused, the time needed to deal with the request, the amount of the claim and the amounts actually recovered. This report shall be forwarded to the Commission and the European Parliament for their opinions.