4 Amendments of Ramon TREMOSA i BALCELLS related to 2011/0058(CNS)
Amendment 29 #
Proposal for a directive
Recital 2 a (new)
Recital 2 a (new)
(2 a) Fair competition on tax rates should be encouraged at Member State level and also at regional level for those regions with fiscal and legislative powers.
Amendment 84 #
Proposal for a directive
Recital 23
Recital 23
(23) Groups of companies should be able to deal with a single tax administration (‘principal tax authority’), which should be that of the Member State in which the parent company of the group (‘principal taxpayer’) is resident for tax purposes, or the one from the region of origin in those regions with fiscal and legislative powers and capacity to collect taxes. This Directive should also lay down procedural rules for the administration of the system. It should also provide for an advance ruling mechanism. Audits should be initiated and coordinated by the principal tax authority but the authorities of any Member State in which a group member is subject to tax may request the initiation of an audit. The competent authority of the Member State in which a group member is resident or established may challenge a decision of the principal tax authority concerning the notice to opt or an amended assessment before the courts of the Member State of the principal tax authority. Disputes between taxpayers and tax authorities should be dealt with by an administrative body which is competent to hear appeals at first instance according to the law of the Member State of the principal tax authority.
Amendment 121 #
Proposal for a directive
Article 4 – paragraph 1 – point 21
Article 4 – paragraph 1 – point 21
(21) ‘competent authority’ means the authority designated by each Member State, or by a region with powers to collect taxes, to administer all matters related to the implementation of this Directive;
Amendment 154 #
Proposal for a directive
Article 14 – paragraph 1 – point a a (new)
Article 14 – paragraph 1 – point a a (new)
(a a) Bonus and performance compensations;