3 Amendments of Ashley FOX related to 2016/0414(COD)
Amendment 10 #
Proposal for a directive
Recital 6
Recital 6
(6) Tax crimes relating to direct and indirect taxes should be included in the definition of criminal activity, in line with the revised FATF Recommendations. Given that different tax offences may in each Member State constitute a criminal activity punishable by means of the sanctions referred to in this Directive, definitions of tax crimes may diverge in national law. HoweverAs a result, no harmonisation of the definitions of tax crimes in Member States' national law is sought.
Amendment 15 #
Proposal for a directive
Recital 10
Recital 10
(10) This Directive aims to criminalise money laundering when committed intentionally. Intention and knowledge may be inferred from objective, factual circumstances. As this Directive provides for minimum rules, Member States are free to adopt or maintain more existringent criminal law rules for money laundering where they are as stringent or more so than this Directive and in line with the principle of subsidiarity. Member States may, for example, provide that money laundering committed recklessly or by serious negligence constitutes a criminal offence.
Amendment 21 #
Proposal for a directive
Article 2 – paragraph 1 – point 1 – introductory part
Article 2 – paragraph 1 – point 1 – introductory part
(1) "criminal activity" means any kind of criminal involvement in the commission of the following crimes, subject to national legislation: