BETA


2013/0269(NLE) EU/France Agreement: application to the collectivity of Saint-Barthélemy of Union legislation on the taxation of savings and administrative cooperation in the field of taxation

Progress: Procedure completed

RoleCommitteeRapporteurShadows
Lead ECON NITRAS Sławomir (icon: PPE PPE) BOWLES Sharon (icon: ALDE ALDE), JOLY Eva (icon: Verts/ALE Verts/ALE), FOX Ashley (icon: ECR ECR)
Committee Opinion CONT
Committee Opinion REGI
Committee Opinion JURI
Lead committee dossier:
Legal Basis:
TFEU 113, TFEU 115, TFEU 218-p6a, TFEU 218-p8-a2

Events

2014/11/15
   Final act published in Official Journal
Details

PURPOSE: to conclude an Agreement between the European Union and France concerning the application to the collectivity of Saint-Barthélemy of Union legislation on the taxation of savings and administrative cooperation in the field of taxation.

NON-LEGISLATIVE ACT: Council Decision 2014/793/EU on the conclusion, on behalf of the European Union, of the Agreement between the European Union and France concerning the application to the collectivity of Saint-Barthélemy of Union legislation on the taxation of savings and administrative cooperation in the field of taxation.

CONTENT: by this Decision, the Agreement between the European Union and France concerning the application to the collectivity of Saint-Barthélemy of Union legislation on the taxation of savings and administrative cooperation in the field of taxation is approved on behalf of the Union.

The Agreement was signed on 17 February 2014, subject to its conclusion at a later date.

The Agreement aims to ensure that the mechanisms of Council Directive 2011/16/EU and Council Directive 2003/48/EC , designed in particular to combat fraud and cross-border tax evasion, continue to apply to Saint-Barthélemy despite its changed status.

The collectivity of Saint-Barthélemy is an integral part of the French Republic but, in accordance with the European Council Decision 2010/718/EU, the status of the collectivity of Saint-Barthélemy with regard to the European Union, is no longer part of the European Union from 1 January 2012.

In order to continue to protect the interests of the European Union, and in particular to combat fraud and cross-border tax evasion, the Agreement aims to ensure that Union legislation on administrative cooperation in the field of taxation and on taxation of savings income in the form of interest payments continues to apply to the collectivity of Saint-Barthélemy.

ENTRY INTO FORCE: 7.11.2014.

2014/11/07
   EP/CSL - Act adopted by Council after consultation of Parliament
2014/11/07
   EP - End of procedure in Parliament
2014/11/07
   CSL - Council Meeting
2013/12/11
   EP - Results of vote in Parliament
2013/12/11
   EP - Decision by Parliament, 1st reading/single reading
Details

The European Parliament approved by 548 votes to 12, with 33 abstentions, the conclusion of the Agreement between the European Union and the French Republic concerning the application to the collectivity of Saint-Barthélemy of Union legislation on the taxation of savings and administrative cooperation in the field of taxation.

Documents
2013/11/25
   EP - Committee report tabled for plenary, 1st reading/single reading
Details

The Committee on Economic and Monetary Affairs adopted the report by Sławomir NITRAS (EPP, PL), and approved the conclusion of an agreement between the European Union and the French Republic concerning the application to the collectivity of Saint-Barthélemy of Union legislation on the taxation of savings and administrative cooperation in the field of taxation.

The agreement provides for the application to Saint-Barthélemy of the mechanisms laid down in:

· Council Directive 77/799/EEC

· Council Directive 2011/16/EU on administrative cooperation in the field of taxation, and

· Council Directive 2003/48/EC on taxation of savings income.

In the context of the conclusion of the agreement, further legislative developments in these areas should be taken into account so that the arrangements applicable to Saint-Barthélemy are equivalent to those applicable in mainland France.

Documents
2013/11/18
   EP - Vote in committee, 1st reading/single reading
2013/10/22
   EP - Committee referral announced in Parliament, 1st reading/single reading
2013/09/10
   EP - NITRAS Sławomir (PPE) appointed as rapporteur in ECON
2013/07/30
   EC - Legislative proposal published
Details

PURPOSE: to conclude an Agreement between the European Union and the French Republic concerning the application to the collectivity of Saint-Barthélemy of Union legislation on the taxation of savings and administrative cooperation in the field of taxation.

PROPOSED ACT: Council Decision.

ROLE OF THE EUROPEAN PARLIAMENT: Council may adopt the act only if Parliament has given its consent to the act.

BACKGROUND: under European Council Decision 2010/718/EU , the territorial collectivity of Saint-Barthélemy ceased to be an outermost region of the Union and gained the status of overseas country or territory on 1 January 2012.

Decision 2010/718/EU noted that France had undertaken to conclude the agreements necessary to ensure that the interests of the Union were preserved when the change took place.

To further progress on such agreements, a Council Decision of 20 October 2011, which was sent to the European Commission on 24 October 2011, authorised the Commission to negotiate the terms. Specifically, the authorisation concerned an agreement between the French Republic, acting for Saint-Barthélemy, and the Union that provided, for that territory, for the application of Union legislation on the taxation of savings and administrative cooperation in the field of taxation

This is the subject of the proposal in question.

IMPACT ASSESSMENT: an impact assessment was not undertaken.

LEGAL BASIS: Articles 113 and 115, in conjunction with Article 218(6)(b) and (8), second subparagraph, of the Treaty on the Functioning of the European Union (TFEU).

CONTENT: the objective is to conclude an agreement providing for the application to Saint-Barthélemy of the mechanisms laid down in:

Council Directive 77/799/EEC Council Directive 2011/16/EU on administrative cooperation in the field of taxation, and Council Directive 2003/48/EC on taxation of savings income.

To this end, further legislative developments in these areas should be taken into account so that the arrangements applicable to Saint-Barthélemy are equivalent to those applicable in mainland France.

On the question of taxation of savings, the Agreement has to cover interest payments, as defined in Article 6 of Council Directive 2003/48/EC and any amendments, made by paying agents established in Saint-Barthélemy to beneficial owners resident in the EU.

N.B. the Agreement is rendered dynamic since it covers not only future amendments to the two Directives but also any current or future delegated and implementing acts. This is needed to ensure identical treatment at all times in situations within the European Union and between the Member States and Saint-Barthélemy.

Definitions: the Agreement lays down what is meant by competent authorities, central liaison offices, liaison departments and competent officials. This is to ensure consistency with any national measures transposing Council Directives 2011/16/EU and 2003/48/EC which have been taken, or will be taken, by the Member States.

Statistics: France shall be responsible for the provision to the European Commission of statistics, and information on the application of the Agreement to the collectivity of Saint-Barthélemy.

Settlement of disputes: provision is made for the settlement of disputes as follows:

a mutual agreement procedure between the competent authorities of only the Member States concerned where implementation or interpretation of the agreement leads to problems or raises issues between these competent authorities; the European Commission will be informed of the results of this conciliation procedure, after which it must inform the other Member States. Where there are issues of interpretation, the European Commission may take part in consultations at the request of any of the competent authorities; in the event of a dispute between the parties on the interpretation or application of the agreement, they must meet with the Commission before any referral to the Court of Justice. The Court has sole jurisdiction to judge such disputes.

Duration of the Agreement: the Agreement shall be valid indeterminately.

BUDGETARY IMPLICATION: the proposal has no implications for the EU’s budget.

History

(these mark the time of scraping, not the official date of the change)

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  • date: 2013-07-30T00:00:00 type: Legislative proposal published body: EC docs: url: http://www.europarl.europa.eu/registre/docs_autres_institutions/commission_europeenne/com/2013/0555/COM_COM(2013)0555_EN.pdf title: COM(2013)0555 url: https://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=2013&nu_doc=555 title: EUR-Lex summary: PURPOSE: to conclude an Agreement between the European Union and the French Republic concerning the application to the collectivity of Saint-Barthélemy of Union legislation on the taxation of savings and administrative cooperation in the field of taxation. PROPOSED ACT: Council Decision. ROLE OF THE EUROPEAN PARLIAMENT: Council may adopt the act only if Parliament has given its consent to the act. BACKGROUND: under European Council Decision 2010/718/EU , the territorial collectivity of Saint-Barthélemy ceased to be an outermost region of the Union and gained the status of overseas country or territory on 1 January 2012. Decision 2010/718/EU noted that France had undertaken to conclude the agreements necessary to ensure that the interests of the Union were preserved when the change took place. To further progress on such agreements, a Council Decision of 20 October 2011, which was sent to the European Commission on 24 October 2011, authorised the Commission to negotiate the terms. Specifically, the authorisation concerned an agreement between the French Republic, acting for Saint-Barthélemy, and the Union that provided, for that territory, for the application of Union legislation on the taxation of savings and administrative cooperation in the field of taxation This is the subject of the proposal in question. IMPACT ASSESSMENT: an impact assessment was not undertaken. LEGAL BASIS: Articles 113 and 115, in conjunction with Article 218(6)(b) and (8), second subparagraph, of the Treaty on the Functioning of the European Union (TFEU). CONTENT: the objective is to conclude an agreement providing for the application to Saint-Barthélemy of the mechanisms laid down in: Council Directive 77/799/EEC Council Directive 2011/16/EU on administrative cooperation in the field of taxation, and Council Directive 2003/48/EC on taxation of savings income. To this end, further legislative developments in these areas should be taken into account so that the arrangements applicable to Saint-Barthélemy are equivalent to those applicable in mainland France. On the question of taxation of savings, the Agreement has to cover interest payments, as defined in Article 6 of Council Directive 2003/48/EC and any amendments, made by paying agents established in Saint-Barthélemy to beneficial owners resident in the EU. N.B. the Agreement is rendered dynamic since it covers not only future amendments to the two Directives but also any current or future delegated and implementing acts. This is needed to ensure identical treatment at all times in situations within the European Union and between the Member States and Saint-Barthélemy. Definitions: the Agreement lays down what is meant by competent authorities, central liaison offices, liaison departments and competent officials. This is to ensure consistency with any national measures transposing Council Directives 2011/16/EU and 2003/48/EC which have been taken, or will be taken, by the Member States. Statistics: France shall be responsible for the provision to the European Commission of statistics, and information on the application of the Agreement to the collectivity of Saint-Barthélemy. Settlement of disputes: provision is made for the settlement of disputes as follows: a mutual agreement procedure between the competent authorities of only the Member States concerned where implementation or interpretation of the agreement leads to problems or raises issues between these competent authorities; the European Commission will be informed of the results of this conciliation procedure, after which it must inform the other Member States. Where there are issues of interpretation, the European Commission may take part in consultations at the request of any of the competent authorities; in the event of a dispute between the parties on the interpretation or application of the agreement, they must meet with the Commission before any referral to the Court of Justice. The Court has sole jurisdiction to judge such disputes. Duration of the Agreement: the Agreement shall be valid indeterminately. BUDGETARY IMPLICATION: the proposal has no implications for the EU’s budget.
  • date: 2013-10-22T00:00:00 type: Committee referral announced in Parliament, 1st reading/single reading body: EP
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  • date: 2013-12-11T00:00:00 type: Results of vote in Parliament body: EP docs: url: https://oeil.secure.europarl.europa.eu/oeil/popups/sda.do?id=23716&l=en title: Results of vote in Parliament
  • date: 2013-12-11T00:00:00 type: Decision by Parliament, 1st reading/single reading body: EP docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=TA&language=EN&reference=P7-TA-2013-0556 title: T7-0556/2013 summary: The European Parliament approved by 548 votes to 12, with 33 abstentions, the conclusion of the Agreement between the European Union and the French Republic concerning the application to the collectivity of Saint-Barthélemy of Union legislation on the taxation of savings and administrative cooperation in the field of taxation.
  • date: 2014-11-07T00:00:00 type: Act adopted by Council after consultation of Parliament body: EP/CSL
  • date: 2014-11-07T00:00:00 type: End of procedure in Parliament body: EP
  • date: 2014-11-15T00:00:00 type: Final act published in Official Journal summary: PURPOSE: to conclude an Agreement between the European Union and France concerning the application to the collectivity of Saint-Barthélemy of Union legislation on the taxation of savings and administrative cooperation in the field of taxation. NON-LEGISLATIVE ACT: Council Decision 2014/793/EU on the conclusion, on behalf of the European Union, of the Agreement between the European Union and France concerning the application to the collectivity of Saint-Barthélemy of Union legislation on the taxation of savings and administrative cooperation in the field of taxation. CONTENT: by this Decision, the Agreement between the European Union and France concerning the application to the collectivity of Saint-Barthélemy of Union legislation on the taxation of savings and administrative cooperation in the field of taxation is approved on behalf of the Union. The Agreement was signed on 17 February 2014, subject to its conclusion at a later date. The Agreement aims to ensure that the mechanisms of Council Directive 2011/16/EU and Council Directive 2003/48/EC , designed in particular to combat fraud and cross-border tax evasion, continue to apply to Saint-Barthélemy despite its changed status. The collectivity of Saint-Barthélemy is an integral part of the French Republic but, in accordance with the European Council Decision 2010/718/EU, the status of the collectivity of Saint-Barthélemy with regard to the European Union, is no longer part of the European Union from 1 January 2012. In order to continue to protect the interests of the European Union, and in particular to combat fraud and cross-border tax evasion, the Agreement aims to ensure that Union legislation on administrative cooperation in the field of taxation and on taxation of savings income in the form of interest payments continues to apply to the collectivity of Saint-Barthélemy. ENTRY INTO FORCE: 7.11.2014. docs: title: Decision 2014/793 url: https://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!CELEXnumdoc&lg=EN&numdoc=32014D0793 title: OJ L 330 15.11.2014, p. 0010 url: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ:L:2014:330:TOC
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  • PURPOSE: to conclude an Agreement between the European Union and France concerning the application to the collectivity of Saint-Barthélemy of Union legislation on the taxation of savings and administrative cooperation in the field of taxation.

    NON-LEGISLATIVE ACT: Council Decision 2014/793/EU on the conclusion, on behalf of the European Union, of the Agreement between the European Union and France concerning the application to the collectivity of Saint-Barthélemy of Union legislation on the taxation of savings and administrative cooperation in the field of taxation.

    CONTENT: by this Decision, the Agreement between the European Union and France concerning the application to the collectivity of Saint-Barthélemy of Union legislation on the taxation of savings and administrative cooperation in the field of taxation is approved on behalf of the Union.

    The Agreement was signed on 17 February 2014, subject to its conclusion at a later date.

    The Agreement aims to ensure that the mechanisms of Council Directive 2011/16/EU and Council Directive 2003/48/EC, designed in particular to combat fraud and cross-border tax evasion, continue to apply to Saint-Barthélemy despite its changed status.

    The collectivity of Saint-Barthélemy is an integral part of the French Republic but, in accordance with the European Council Decision 2010/718/EU, the status of the collectivity of Saint-Barthélemy with regard to the European Union, is no longer part of the European Union from 1 January 2012.

    In order to continue to protect the interests of the European Union, and in particular to combat fraud and cross-border tax evasion, the Agreement aims to ensure that Union legislation on administrative cooperation in the field of taxation and on taxation of savings income in the form of interest payments continues to apply to the collectivity of Saint-Barthélemy.

    ENTRY INTO FORCE: 7.11.2014.

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2013-09-10T00:00:00
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  • group: ALDE name: BOWLES Sharon
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  • group: ECR name: FOX Ashley
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2013-09-10T00:00:00
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  • group: ALDE name: BOWLES Sharon
  • group: Verts/ALE name: JOLY Eva
  • group: ECR name: FOX Ashley
activities/3/committees/1/date
2013-09-10T00:00:00
activities/3/committees/1/rapporteur
  • group: PPE name: NITRAS Sławomir
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  • group: ALDE name: BOWLES Sharon
  • group: Verts/ALE name: JOLY Eva
  • group: ECR name: FOX Ashley
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2013-09-10T00:00:00
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  • group: PPE name: NITRAS Sławomir
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  • group: ALDE name: BOWLES Sharon
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2013-09-10T00:00:00
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  • group: EPP name: NITRAS Sławomir
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  • group: ALDE name: BOWLES Sharon
  • group: Verts/ALE name: JOLY Eva
  • group: ECR name: FOX Ashley
activities/2/committees/1/date
2013-09-10T00:00:00
activities/2/committees/1/rapporteur
  • group: EPP name: NITRAS Sławomir
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  • group: ALDE name: BOWLES Sharon
  • group: Verts/ALE name: JOLY Eva
  • group: ECR name: FOX Ashley
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2013-09-10T00:00:00
activities/3/committees/1/rapporteur
  • group: EPP name: NITRAS Sławomir
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  • group: ALDE name: BOWLES Sharon
  • group: Verts/ALE name: JOLY Eva
  • group: ECR name: FOX Ashley
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2013-09-10T00:00:00
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  • group: EPP name: NITRAS Sławomir
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  • group: ALDE name: BOWLES Sharon
  • group: Verts/ALE name: JOLY Eva
  • group: ECR name: FOX Ashley
procedure/Modified legal basis
Rules of Procedure of the European Parliament EP 150
activities/4/type
Old
Decision by Parliament, 1st reading/single reading
New
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activities/4/docs/1
url
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Results of vote in Parliament
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Old
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CELEX:52013PC0555:EN
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procedure/Modified legal basis
Rules of Procedure of the European Parliament EP 138
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  • The European Parliament approved by 548 votes to 12, with 33 abstentions, the conclusion of the Agreement between the European Union and the French Republic concerning the application to the collectivity of Saint-Barthélemy of Union legislation on the taxation of savings and administrative cooperation in the field of taxation.

activities/4/docs/0/url
http://www.europarl.europa.eu/sides/getDoc.do?type=TA&language=EN&reference=P7-TA-2013-0556
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  • type: Decision by Parliament, 1st reading/single reading title: T7-0556/2013
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CELEX:52013PC0555:EN
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CELEX:52013PC0555:EN
activities/3/docs/0/text
  • The Committee on Economic and Monetary Affairs adopted the report by Sławomir NITRAS (EPP, PL), and approved the conclusion of an agreement between the European Union and the French Republic concerning the application to the collectivity of Saint-Barthélemy of Union legislation on the taxation of savings and administrative cooperation in the field of taxation.

    The agreement provides for the application to Saint-Barthélemy of the mechanisms laid down in:

    ·        Council Directive 77/799/EEC

    ·        Council Directive 2011/16/EU on administrative cooperation in the field of taxation, and

    ·        Council Directive 2003/48/EC on taxation of savings income.

    In the context of the conclusion of the agreement, further legislative developments in these areas should be taken into account so that the arrangements applicable to Saint-Barthélemy are equivalent to those applicable in mainland France.

activities/3/docs/0/url
http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A7-2013-0404&language=EN
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2013-11-25T00:00:00
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  • body: EP responsible: False committee_full: Regional Development committee: REGI
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2013-11-20T00:00:00
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EP
type
Indicative plenary sitting date, 1st reading/single reading
committees/1/shadows
  • group: Verts/ALE name: JOLY Eva
committees/1/date
2013-09-10T00:00:00
committees/1/rapporteur
  • group: EPP name: NITRAS Sławomir
activities/0/commission/0
DG
Commissioner
ŠEMETA Algirdas
activities/0/docs/0/text
  • PURPOSE: to conclude an Agreement between the European Union and the French Republic concerning the application to the collectivity of Saint-Barthélemy of Union legislation on the taxation of savings and administrative cooperation in the field of taxation.

    PROPOSED ACT: Council Decision.

    ROLE OF THE EUROPEAN PARLIAMENT: Council may adopt the act only if Parliament has given its consent to the act.

    BACKGROUND: under European Council Decision 2010/718/EU, the territorial collectivity of Saint-Barthélemy ceased to be an outermost region of the Union and gained the status of overseas country or territory on 1 January 2012.

    Decision 2010/718/EU noted that France had undertaken to conclude the agreements necessary to ensure that the interests of the Union were preserved when the change took place.

    To further progress on such agreements, a Council Decision of 20 October 2011, which was sent to the European Commission on 24 October 2011, authorised the Commission to negotiate the terms. Specifically, the authorisation concerned an agreement between the French Republic, acting for Saint-Barthélemy, and the Union that provided, for that territory, for the application of Union legislation on the taxation of savings and administrative cooperation in the field of taxation

    This is the subject of the proposal in question.

    IMPACT ASSESSMENT: an impact assessment was not undertaken.

    LEGAL BASIS: Articles 113 and 115, in conjunction with Article 218(6)(b) and (8), second subparagraph, of the Treaty on the Functioning of the European Union (TFEU).

    CONTENT: the objective is to conclude an agreement providing for the application to Saint-Barthélemy of the mechanisms laid down in:

    To this end, further legislative developments in these areas should be taken into account so that the arrangements applicable to Saint-Barthélemy are equivalent to those applicable in mainland France.

    On the question of taxation of savings, the Agreement has to cover interest payments, as defined in Article 6 of Council Directive 2003/48/EC and any amendments, made by paying agents established in Saint-Barthélemy to beneficial owners resident in the EU.

    N.B. the Agreement is rendered dynamic since it covers not only future amendments to the two Directives but also any current or future delegated and implementing acts. This is needed to ensure identical treatment at all times in situations within the European Union and between the Member States and Saint-Barthélemy.

    Definitions: the Agreement lays down what is meant by competent authorities, central liaison offices, liaison departments and competent officials. This is to ensure consistency with any national measures transposing Council Directives 2011/16/EU and 2003/48/EC which have been taken, or will be taken, by the Member States.

    Statistics: France shall be responsible for the provision to the European Commission of statistics, and information on the application of the Agreement to the collectivity of Saint-Barthélemy.

    Settlement of disputes: provision is made for the settlement of disputes as follows:

    • a mutual agreement procedure between the competent authorities of only the Member States concerned where implementation or interpretation of the agreement leads to problems or raises issues between these competent authorities;
    • the European Commission will be informed of the results of this conciliation procedure, after which it must inform the other Member States. Where there are issues of interpretation, the European Commission may take part in consultations at the request of any of the competent authorities;
    • in the event of a dispute between the parties on the interpretation or application of the agreement, they must meet with the Commission before any referral to the Court of Justice. The Court has sole jurisdiction to judge such disputes.

    Duration of the Agreement: the Agreement shall be valid indeterminately.

    BUDGETARY IMPLICATION: the proposal has no implications for the EU’s budget.

other/0
body
EC
dg
commissioner
ŠEMETA Algirdas
activities
  • date: 2013-07-30T00:00:00 docs: url: http://www.europarl.europa.eu/registre/docs_autres_institutions/commission_europeenne/com/2013/0555/COM_COM(2013)0555_EN.pdf title: COM(2013)0555 type: Legislative proposal published celexid: CELEX:52013PC0555:EN type: Legislative proposal body: EC commission:
committees
  • body: EP responsible: False committee_full: Budgetary Control committee: CONT
  • body: EP responsible: True committee_full: Economic and Monetary Affairs committee: ECON
  • body: EP responsible: False committee_full: Legal Affairs committee: JURI
  • body: EP responsible: False committee_full: Regional Development committee: REGI
links
National parliaments
European Commission
other
    procedure
    geographical_area
    France
    reference
    2013/0269(NLE)
    title
    EU/France Agreement: application to the collectivity of Saint-Barthélemy of Union legislation on the taxation of savings and administrative cooperation in the field of taxation
    legal_basis
    stage_reached
    Preparatory phase in Parliament
    subtype
    Consultation of Parliament
    type
    NLE - Non-legislative enactments
    subject