Activities of Magdalena ALVAREZ related to 2009/0004(CNS)
Reports (1)
REPORT on the proposal for a Council directive on administrative cooperation in the field of taxation PDF (236 KB) DOC (322 KB)
Amendments (1)
Amendment 38 #
Proposal for a directive
Article 17 – paragraph 2
Article 17 – paragraph 2
2. In no case shall Article 16(2) and (4) be construed as permitting a requested authority of a Member State to decline to supply relevant information concerning a person resident for tax purposes in the Member State of the requesting authoritywithin the meaning of Article 5(1) solely because this information is held by a bank, or another financial institution, or a nominee or person acting in an agency or a fiduciary capacity or because it relates to ownership interests in a person.