Progress: Procedure completed
| Role | Committee | Rapporteur | Shadows |
|---|---|---|---|
| Lead | ECON |
KOFOD Jeppe ( S&D)
|
SCHWAB Andreas ( PPE),
LOONES Sander ( ECR),
VAN NIEUWENHUIZEN Cora ( ALDE)
|
| Committee Opinion | JURI | ||
| Committee Opinion | IMCO | ||
| Committee Opinion | LIBE |
Lead committee dossier:
Legal Basis:
TFEU 115, TFEU 218-p6b-ab, TFEU 218-p8-a2
Legal Basis:
TFEU 115, TFEU 218-p6b-ab, TFEU 218-p8-a2Subjects
Events
PURPOSE: to conclude an the Amending Protocol to the Agreement between the European Community and the Swiss Confederation to allow tax administrations to extend the automatic exchange of information and to improve cross-border access to information on private savers.
NON-LEGISLATIVE ACT: Council Decision (EU) 2015/2400 on the conclusion, on behalf of the European Union, of the Amending Protocol to the Agreement between the European Community and the Swiss Confederation providing for measures equivalent to those laid down in Council Directive 2003/48/EC on taxation of savings income in the form of interest payments.
CONTENT: by this Decision, the Council approves the Amending Protocol to the Agreement between the European Community and Switzerland providing for measures equivalent to those laid down in Council Directive 2003/48/EC on taxation of savings income in the form of interest payments is hereby approved on behalf of the Union. That directive (2003/48/EC) has since been repealed to eliminate an overlap with Directive 2014/107/EU , which includes strengthened provisions to prevent tax evasion.
The Amending Protocol to the Agreement between the EU and Switzerland was signed on 27 May 2015. The text of the Protocol aligns the Agreement with the latest developments at international level concerning automatic exchange of information, namely the Global Standard for automatic exchange of financial account information in tax matters developed by the Organisation for Economic Cooperation and Development (OECD).
The text of the Agreement, as amended by the Amending Protocol, will allow the implementation of the Global Standard in relations between the EU and Switzerland, and accordingly, prevent tax fraud and tax evasion.
ENTRY INTO FORCE: 08.01.2016.
The European Parliament adopted by 593 votes to 37, with 58 abstentions, a legislative resolution on the draft Council decision on the conclusion, on behalf of the European Union, of the Amending Protocol to the Agreement between the European Community and the Swiss Confederation providing for measures equivalent to those laid down in Council Directive 2003/48/EC on taxation of savings income in the form of interest payments.
Parliament approved the draft Council decision as amended and approves conclusion of the Amending Protocol to the Agreement . It is stipulated that the President of the Council shall, on behalf of the Union, give the notification provided for in the Amending Protocol4 in order to ensure that the rules on automatic exchange of information with respect to reportable accounts are being followed and collaboration on compliance and enforcement is enabled.
Parliament regretted that no improvements can be made, particularly regarding information provided and the automatic, binding and unrestricted nature of exchanges of information .
In it resolution, it:
called upon the Commission to keep Parliament informed in case of any change or new development in the final steps of the conclusion of the Amending Protocol to the Agreement; reminded the Council of its obligation to consult Parliament once more should it modify its draft decision; stressed the importance of taking effective action against fraud and tax avoidance and in particular tax evasion and tax avoidance by natural and legal persons based in the Union with the involvement of financial institutions based in third countries; called upon the Commission to assess, 18 months after the date of entry into force of the Amending Protocol to the Agreement, the application of the Agreement and its outcome, and present a report to the European Parliament and the Council, accompanied where appropriate by proposals for its review.
The Committee on Economic and Monetary Affairs adopted the report by Jeppe KOFOD (S&D, DK) on the draft Council decision on the conclusion, on behalf of the European Union, of the Amending Protocol to the Agreement between the European Community and the Swiss Confederation providing for measures equivalent to those laid down in Council Directive 2003/48/EC on taxation of savings income in the form of interest payments.
The committee recommended the Parliament to approve the draft Council decision as amended and approves conclusion of the agreement . Members regretted however that no improvements can be made, particularly regarding information provided and the automatic, binding and unrestricted nature of exchanges of information.
They called on the Commission to keep the Parliament informed in case of any change or new development in the final steps of the conclusion of this agreement.
Members stressed the importance of taking effective action against fraud and tax avoidance and in particular tax evasion and tax avoidance by natural and legal persons based in the Union with the involvement of financial institutions based in third countries.
The Commission is called upon to assess, 18 months after the date of entry into force of this Agreement, the application of this Agreement and its outcome, and present a report to the European Parliament and the Council, accompanied where appropriate by proposals for its review.
PURPOSE: the conclusion of the Amending Protocol to the Agreement between the European Community and the Swiss Confederation, providing for measures equivalent to those laid down in Council Directive 2003/48/EC on taxation of savings income in the form of interest payments.
PROPOSED ACT: Council Decision.
ROLE OF THE EUROPEAN PARLIAMENT: Council may adopt the act only if Parliament has given its consent to the act.
CONTENT: the proposal for a Council Decision seeks the approval, on behalf of the European Union, of the Amending Protocol to the Agreement between the European Union and the Swiss Confederation providing for measures equivalent to those laid down in Council Directive 2003/48/EC on taxation of savings income in the form of interest payments.
The text of the Amending Protocol aligns the Agreement with the latest developments at international level concerning automatic exchange of information, namely the Global Standard for automatic exchange of financial account information in tax matters developed by the Organisation for Economic Cooperation and Development (OECD). The Union, its Member States and the Swiss Confederation have actively participated in the work of the OECD.
For further details of the Amending Protocol, please refer to the summary of the Commission’s initial legislative procedure dated 7.4.2015 .
PURPOSE: the conclusion of the Amending Protocol to the Agreement between the European Community and the Swiss Confederation, providing for measures equivalent to those laid down in Council Directive 2003/48/EC on taxation of savings income in the form of interest payments.
PROPOSED ACT: Council Decision.
ROLE OF THE EUROPEAN PARLIAMENT: Council may adopt the act only if Parliament has given its consent to the act.
CONTENT: the proposal for a Council Decision seeks the approval, on behalf of the European Union, of the Amending Protocol to the Agreement between the European Union and the Swiss Confederation providing for measures equivalent to those laid down in Council Directive 2003/48/EC on taxation of savings income in the form of interest payments.
The text of the Amending Protocol aligns the Agreement with the latest developments at international level concerning automatic exchange of information, namely the Global Standard for automatic exchange of financial account information in tax matters developed by the Organisation for Economic Cooperation and Development (OECD). The Union, its Member States and the Swiss Confederation have actively participated in the work of the OECD.
For further details of the Amending Protocol, please refer to the summary of the Commission’s initial legislative procedure dated 7.4.2015 .
PURPOSE: to conclude, on behalf of the European Union, the Amending Protocol to the Agreement between the European Community and Switzerland providing for measures equivalent to those laid down in Council Directive 2003/48/EC on taxation of savings income in the form of interest payments.
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: following the adoption of Council Directive 2003/48/EC , the Savings Directive, and in order to preserve the level playing field of economic operators, the EU signed Agreements with Switzerland providing for measures equivalent to those laid down in the Directive.
The importance of automatic exchange of information as a means to combat cross-border tax fraud and tax evasion by ensuring full tax transparency and cooperation between tax administrations worldwide has also been recognised at the international level. The Organisation for Economic Cooperation and Development (OECD) was mandated by the G20 to develop a single global standard for automatic exchange of financial account information. The Global Standard was released by the OECD Council in July 2014.
On the basis of a proposal presented by the Commission in June 2013, the Council adopted Directive 2014/107/EU amending Directive 2011/16/EU and extending the mandatory automatic exchange of information between EU tax authorities to a full range of financial items in accordance with the Global Standard.
As Directive 2014/107/EU is generally broader in scope than Directive 2003/48/EC and provides that in cases of overlap of scope, Directive 2014/107/EU prevails, on 18 March 2015 the Commission adopted a proposal to repeal Directive 2003/48/EC.
Therefore, the Commission considers it crucial to ensure that the amendment of the existing Savings Agreement with Switzerland is in line with EU and international developments. This will increase tax transparency in Europe and will be the legal basis for implementing the OCDE Global Standard on automatic exchange of information between Switzerland and the EU.
CONTENT: under this proposal, the Council is invited to approve, on behalf of the European Union, the Amending Protocol to the Agreement between the European Community and Switzerland providing for measures equivalent to those laid down in Council Directive 2003/48/EC on taxation of savings income in the form of interest payments.
The Amending Protocol seeks to implement the OECD Global Standard between EU Member States and Switzerland. It introduces a new set of provisions comprising 11 Articles, an Annex I that reflects the OECD Common Reporting Standard which is part of the Global Standard, an Annex II that reflects important parts of the OECD Commentaries to the Global Standard and an Annex III that lists the Competent Authorities of Switzerland and of each Member State.
The new Articles reflect the articles of the OECD Model Competent Authority agreement for the implementation of the Global Standard. They include, inter alia :
a full set of provisions on exchange of information upon request that follows the latest text of the OECD Model Tax Convention; a more detailed set of provisions on data protection; provisions on amendments to the Agreement, including a quick mechanism for provisional application by one of the Contracting Parties of amendments to the Global Standard, on the condition of consent by the other Party.
Moreover, the Amending Protocol:
deals with issues on the transition from the existing Agreement to the amended Agreement, with regard to requests for information, credits available to beneficial owners for withholding tax, final payments of withholding tax by Switzerland to Member States and final exchange of information under the voluntary disclosure mechanism; contains a Protocol on additional safeguards related to the exchange of information on request, which Switzerland includes in its tax treaties. The text specifies that exchanges on the basis of a group request are not prevented. The Protocol on additional safeguards is in line with the Global Forum’s Terms of Reference for exchange of information on request.
The revised Agreement is supplemented by four Joint Declarations of the contracting parties and one Unilateral Declaration by Switzerland.
Documents
- Final act published in Official Journal: Decision 2015/2400
- Final act published in Official Journal: OJ L 333 19.12.2015, p. 0010
- Commission response to text adopted in plenary: SP(2015)750
- Results of vote in Parliament: Results of vote in Parliament
- Decision by Parliament: T8-0361/2015
- Debate in Parliament: Debate in Parliament
- Committee report tabled for plenary, 1st reading/single reading: A8-0271/2015
- Amendments tabled in committee: PE565.170
- Document attached to the procedure: OJ C 289 03.09.2015, p. 0006
- Document attached to the procedure: 52015XX0903(01)
- Committee draft report: PE560.677
- Legislative proposal: 08266/2015
- Legislative proposal published: 08266/2015
- Document attached to the procedure: 08297/2015
- Document attached to the procedure: COM(2015)0150
- Document attached to the procedure: EUR-Lex
- Initial legislative proposal published: COM(2015)0151
- Initial legislative proposal published: EUR-Lex
- Document attached to the procedure: COM(2015)0150 EUR-Lex
- Document attached to the procedure: 08297/2015
- Legislative proposal: 08266/2015
- Committee draft report: PE560.677
- Document attached to the procedure: OJ C 289 03.09.2015, p. 0006 52015XX0903(01)
- Amendments tabled in committee: PE565.170
- Commission response to text adopted in plenary: SP(2015)750
Activities
- Miguel VIEGAS
Plenary Speeches (3)
- 2016/11/22 EU-Switzerland agreement on the automatic exchange of financial account information (A8-0271/2015 - Jeppe Kofod) PT
- 2016/11/22 Mandatory automatic exchange of information in the field of taxation - EU-Switzerland agreement on the automatic exchange of financial account information - Taxation of savings income in the form of interest payments: repealing the Savings Directive (debate) FR
- 2016/11/22 Mandatory automatic exchange of information in the field of taxation - EU-Switzerland agreement on the automatic exchange of financial account information - Taxation of savings income in the form of interest payments: repealing the Savings Directive (debate) PT
- Hugues BAYET
Plenary Speeches (2)
- 2016/11/22 EU-Switzerland agreement on the automatic exchange of financial account information (A8-0271/2015 - Jeppe Kofod) FR
- 2016/11/22 Mandatory automatic exchange of information in the field of taxation - EU-Switzerland agreement on the automatic exchange of financial account information - Taxation of savings income in the form of interest payments: repealing the Savings Directive (debate) FR
- Nicola CAPUTO
Plenary Speeches (2)
- 2016/11/22 EU-Switzerland agreement on the automatic exchange of financial account information (A8-0271/2015 - Jeppe Kofod) IT
- 2016/11/22 Mandatory automatic exchange of information in the field of taxation - EU-Switzerland agreement on the automatic exchange of financial account information - Taxation of savings income in the form of interest payments: repealing the Savings Directive (debate) IT
- Isabella DE MONTE
Plenary Speeches (2)
- 2016/11/22 EU-Switzerland agreement on the automatic exchange of financial account information (A8-0271/2015 - Jeppe Kofod) IT
- 2016/11/22 Mandatory automatic exchange of information in the field of taxation - EU-Switzerland agreement on the automatic exchange of financial account information - Taxation of savings income in the form of interest payments: repealing the Savings Directive (debate) IT
- Bill ETHERIDGE
Plenary Speeches (2)
- 2016/11/22 EU-Switzerland agreement on the automatic exchange of financial account information (A8-0271/2015 - Jeppe Kofod)
- 2016/11/22 Mandatory automatic exchange of information in the field of taxation - EU-Switzerland agreement on the automatic exchange of financial account information - Taxation of savings income in the form of interest payments: repealing the Savings Directive (debate)
- Doru-Claudian FRUNZULICĂ
Plenary Speeches (2)
- 2016/11/22 EU-Switzerland agreement on the automatic exchange of financial account information (A8-0271/2015 - Jeppe Kofod)
- 2016/11/22 Mandatory automatic exchange of information in the field of taxation - EU-Switzerland agreement on the automatic exchange of financial account information - Taxation of savings income in the form of interest payments: repealing the Savings Directive (debate)
- Ivan JAKOVČIĆ
Plenary Speeches (2)
- 2016/11/22 EU-Switzerland agreement on the automatic exchange of financial account information (A8-0271/2015 - Jeppe Kofod) HR
- 2016/11/22 Mandatory automatic exchange of information in the field of taxation - EU-Switzerland agreement on the automatic exchange of financial account information - Taxation of savings income in the form of interest payments: repealing the Savings Directive (debate) HR
- Barbara KAPPEL
Plenary Speeches (2)
- 2016/11/22 EU-Switzerland agreement on the automatic exchange of financial account information (A8-0271/2015 - Jeppe Kofod) DE
- 2016/11/22 Mandatory automatic exchange of information in the field of taxation - EU-Switzerland agreement on the automatic exchange of financial account information - Taxation of savings income in the form of interest payments: repealing the Savings Directive (debate) DE
- Paloma LÓPEZ BERMEJO
Plenary Speeches (2)
- 2016/11/22 EU-Switzerland agreement on the automatic exchange of financial account information (A8-0271/2015 - Jeppe Kofod) ES
- 2016/11/22 Mandatory automatic exchange of information in the field of taxation - EU-Switzerland agreement on the automatic exchange of financial account information - Taxation of savings income in the form of interest payments: repealing the Savings Directive (debate) ES
- Ivana MALETIĆ
Plenary Speeches (2)
- 2016/11/22 EU-Switzerland agreement on the automatic exchange of financial account information (A8-0271/2015 - Jeppe Kofod) HR
- 2016/11/22 Mandatory automatic exchange of information in the field of taxation - EU-Switzerland agreement on the automatic exchange of financial account information - Taxation of savings income in the form of interest payments: repealing the Savings Directive (debate) HR
- Andrejs MAMIKINS
- Notis MARIAS
Plenary Speeches (2)
- 2016/11/22 EU-Switzerland agreement on the automatic exchange of financial account information (A8-0271/2015 - Jeppe Kofod) EL
- 2016/11/22 Mandatory automatic exchange of information in the field of taxation - EU-Switzerland agreement on the automatic exchange of financial account information - Taxation of savings income in the form of interest payments: repealing the Savings Directive (debate) EL
- Peter SIMON
Plenary Speeches (2)
- 2016/11/22 Mandatory automatic exchange of information in the field of taxation - EU-Switzerland agreement on the automatic exchange of financial account information - Taxation of savings income in the form of interest payments: repealing the Savings Directive (debate) DE
- 2016/11/22 Mandatory automatic exchange of information in the field of taxation - EU-Switzerland agreement on the automatic exchange of financial account information - Taxation of savings income in the form of interest payments: repealing the Savings Directive (debate) DE
- Tibor SZANYI
Plenary Speeches (2)
- 2016/11/22 EU-Switzerland agreement on the automatic exchange of financial account information (A8-0271/2015 - Jeppe Kofod) HU
- 2016/11/22 Mandatory automatic exchange of information in the field of taxation - EU-Switzerland agreement on the automatic exchange of financial account information - Taxation of savings income in the form of interest payments: repealing the Savings Directive (debate) HU
- Louis ALIOT
Plenary Speeches (1)
- Marina ALBIOL GUZMÁN
Plenary Speeches (1)
- Jean ARTHUIS
Plenary Speeches (1)
- Marie-Christine ARNAUTU
Plenary Speeches (1)
- Jonathan ARNOTT
Plenary Speeches (1)
- Zigmantas BALČYTIS
Plenary Speeches (1)
- Gerard BATTEN
Plenary Speeches (1)
- José BLANCO LÓPEZ
Plenary Speeches (1)
- Steeve BRIOIS
Plenary Speeches (1)
- Gianluca BUONANNO
Plenary Speeches (1)
- Soledad CABEZÓN RUIZ
Plenary Speeches (1)
- James CARVER
Plenary Speeches (1)
- Salvatore CICU
Plenary Speeches (1)
- David COBURN
Plenary Speeches (1)
- Alberto CIRIO
Plenary Speeches (1)
- Birgit COLLIN-LANGEN
- Jane COLLINS
Plenary Speeches (1)
- Therese COMODINI CACHIA
Plenary Speeches (1)
- Pál CSÁKY
Plenary Speeches (1)
- Javier COUSO PERMUY
Plenary Speeches (1)
- Michel DANTIN
Plenary Speeches (1)
- William (The Earl of) DARTMOUTH
Plenary Speeches (1)
- Rachida DATI
Plenary Speeches (1)
- Fabio DE MASI
- Ian DUNCAN
Plenary Speeches (1)
- Mireille D'ORNANO
Plenary Speeches (1)
- Georgios EPITIDEIOS
Plenary Speeches (1)
- Elisa FERREIRA
- Lorenzo FONTANA
Plenary Speeches (1)
- Elena GENTILE
Plenary Speeches (1)
- Arne GERICKE
Plenary Speeches (1)
- Juan Carlos GIRAUTA VIDAL
Plenary Speeches (1)
- Michela GIUFFRIDA
Plenary Speeches (1)
- Sylvie GOULARD
- Tania GONZÁLEZ PEÑAS
Plenary Speeches (1)
- Antanas GUOGA
Plenary Speeches (1)
- Sergio GUTIÉRREZ PRIETO
Plenary Speeches (1)
- Brian HAYES
Plenary Speeches (1)
- Mike HOOKEM
Plenary Speeches (1)
- Diane JAMES
Plenary Speeches (1)
- Petr JEŽEK
- Philippe JUVIN
Plenary Speeches (1)
- Afzal KHAN
Plenary Speeches (1)
- Béla KOVÁCS
Plenary Speeches (1)
- Giovanni LA VIA
Plenary Speeches (1)
- Marine LE PEN
Plenary Speeches (1)
- Sander LOONES
- Bernd LUCKE
- Olle LUDVIGSSON
- Monica MACOVEI
Plenary Speeches (1)
- Vladimír MAŇKA
Plenary Speeches (1)
- Barbara MATERA
Plenary Speeches (1)
- David MARTIN
Plenary Speeches (1)
- Jean-Luc MÉLENCHON
Plenary Speeches (1)
- Miroslav MIKOLÁŠIK
Plenary Speeches (1)
- Sorin MOISĂ
Plenary Speeches (1)
- Bernard MONOT
Plenary Speeches (1)
- Marlene MIZZI
Plenary Speeches (1)
- Sophie MONTEL
Plenary Speeches (1)
- Alessia Maria MOSCA
Plenary Speeches (1)
- Norica NICOLAI
Plenary Speeches (1)
- Patrick O'FLYNN
- Liadh NÍ RIADA
Plenary Speeches (1)
- Franz OBERMAYR
Plenary Speeches (1)
- Rolandas PAKSAS
Plenary Speeches (1)
- Margot PARKER
Plenary Speeches (1)
- Florian PHILIPPOT
Plenary Speeches (1)
- Marijana PETIR
Plenary Speeches (1)
- Andrej PLENKOVIĆ
Plenary Speeches (1)
- Salvatore Domenico POGLIESE
Plenary Speeches (1)
- Franck PROUST
Plenary Speeches (1)
- Julia REID
Plenary Speeches (1)
- Robert ROCHEFORT
Plenary Speeches (1)
- Claude ROLIN
Plenary Speeches (1)
- Fernando RUAS
Plenary Speeches (1)
- Matteo SALVINI
Plenary Speeches (1)
- Lola SÁNCHEZ CALDENTEY
Plenary Speeches (1)
- Martin SCHULZ
- Remo SERNAGIOTTO
Plenary Speeches (1)
- Jill SEYMOUR
Plenary Speeches (1)
- Maria Lidia SENRA RODRÍGUEZ
Plenary Speeches (1)
- Siôn SIMON
Plenary Speeches (1)
- Branislav ŠKRIPEK
Plenary Speeches (1)
- Monika SMOLKOVÁ
Plenary Speeches (1)
- Davor ŠKRLEC
Plenary Speeches (1)
- Igor ŠOLTES
- Renato SORU
Plenary Speeches (1)
- Theodor Dumitru STOLOJAN
- Richard SULÍK
Plenary Speeches (1)
- Patricija ŠULIN
Plenary Speeches (1)
- Eleftherios SYNADINOS
Plenary Speeches (1)
- Adam SZEJNFELD
Plenary Speeches (1)
- Michael THEURER
- Pavel TELIČKA
Plenary Speeches (1)
- Mihai ŢURCANU
Plenary Speeches (1)
- Mylène TROSZCZYNSKI
Plenary Speeches (1)
- Marco VALLI
Plenary Speeches (1)
- Ángela VALLINA
Plenary Speeches (1)
- Daniele VIOTTI
Plenary Speeches (1)
- Pablo ZALBA BIDEGAIN
Plenary Speeches (1)
- Anna ZÁBORSKÁ
Plenary Speeches (1)
- Sotirios ZARIANOPOULOS
Plenary Speeches (1)
- Inês Cristina ZUBER
Plenary Speeches (1)
Votes
A8-0271/2015 - Jeppe Kofod - Vote unique #
Verts/ALE
ENF
GUE/NGL
NI
EFDD| Amendments | Dossier |
| 8 |
2015/0076(NLE)
2015/09/02
ECON
8 amendments...
Amendment 1 #
Draft legislative resolution Paragraph 1 1. Approves conclusion of the agreement, while regretting that no improvements can be made, particularly regarding information provided and the automatic, binding and unrestricted nature of exchanges of information;
Amendment 2 #
Draft legislative resolution Paragraph 1 a (new) 1a. Reminds the Council of its obligation to obtain the assent of Parliament once more should it modify its draft decision;
Amendment 3 #
Draft legislative resolution Paragraph 1 a (new) Amendment 4 #
Draft legislative resolution Paragraph 2 2. Calls upon the Commission to assess, three years after the date of entry into force of this Agreement, the application of this Agreement and its outcome, and present a report to the European Parliament and the Council, accompanied where appropriate by proposals for its review;
Amendment 5 #
Draft legislative resolution Paragraph 2 2. Calls upon the Commission to assess,
Amendment 6 #
Draft legislative resolution Paragraph 2 a (new) 2a. Calls upon the Commission to keep the European Parliament informed in case of any change or new development in the final steps of the conclusion of this agreement;
Amendment 7 #
Article 2 – paragraph 1 1. The President of the Council shall, on behalf of the Union, give the notification provided for in Article 2(1) and Article 4 of the Amending Protocol4 in order to ensure that the rules on Automatic Exchange of Information with Respect to Reportable Accounts are being followed and Collaboration on Compliance and Enforcement is enabled. __________________ 4 The date of entry into force of the Amending Protocol will be published in the Official Journal of the European Union by the General Secretariat of the Council.
Amendment 8 #
Article 2 – paragraph 2 2. The Commission shall inform the Swiss Confederation and the Member States of the notifications given in accordance with point (d) of Article 1(1) of the Agreement between the European Union and the Swiss Confederation on the automatic exchange of financial account information to improve international tax compliance as
source: 565.170
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Awaiting final decisionNew
Procedure completed, awaiting publication in Official Journal |
| activities/6/docs/0/text |
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| activities/0/docs/0/celexid |
CELEX:52015PC0151:EN
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Old
Vote in plenary scheduledNew
Decision by Parliament, 1st reading/single reading |
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Awaiting final decision |
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Debate in plenary scheduledNew
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2015-10-28T00:00:00New
2015-10-26T00:00:00 |
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2015-10-29T00:00:00New
2015-10-27T00:00:00 |
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Old
PURPOSE: to sign the Amending Protocol to the Agreement between the European Community and the Swiss Confederation providing for measures equivalent to those laid down in Council Directive 2003/48/EC on taxation of savings income in the form of interest payments. PROPOSED ACT: Council Decision. ROLE OF THE EUROPEAN PARLIAMENT: Council may adopt the act only if Parliament has given its consent to the act. CONTENT: the proposal for a Council Decision seeks the approval, on behalf of the European Union, of the Amending Protocol to the Agreement between the European Union and the Swiss Confederation providing for measures equivalent to those laid down in Council Directive 2003/48/EC on taxation of savings income in the form of interest payments. The text of the Amending Protocol aligns the Agreement with the latest developments at international level concerning automatic exchange of information, namely the Global Standard for automatic exchange of financial account information in tax matters developed by the Organisation for Economic Cooperation and Development (OECD). The Union, its Member States and the Swiss Confederation have actively participated in the work of the OECD. For further details of the Amending Protocol, please refer to the summary of the Commission’s initial legislative procedure dated 7.4.2015. New
PURPOSE: the conclusion of the Amending Protocol to the Agreement between the European Community and the Swiss Confederation, providing for measures equivalent to those laid down in Council Directive 2003/48/EC on taxation of savings income in the form of interest payments. PROPOSED ACT: Council Decision. ROLE OF THE EUROPEAN PARLIAMENT: Council may adopt the act only if Parliament has given its consent to the act. CONTENT: the proposal for a Council Decision seeks the approval, on behalf of the European Union, of the Amending Protocol to the Agreement between the European Union and the Swiss Confederation providing for measures equivalent to those laid down in Council Directive 2003/48/EC on taxation of savings income in the form of interest payments. The text of the Amending Protocol aligns the Agreement with the latest developments at international level concerning automatic exchange of information, namely the Global Standard for automatic exchange of financial account information in tax matters developed by the Organisation for Economic Cooperation and Development (OECD). The Union, its Member States and the Swiss Confederation have actively participated in the work of the OECD. For further details of the Amending Protocol, please refer to the summary of the Commission’s initial legislative procedure dated 7.4.2015. |
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2015-09-23T00:00:00New
2015-10-28T00:00:00 |
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Vote scheduled in committee, 1st reading/single readingNew
Debate in plenary scheduled |
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2015-10-27T00:00:00New
2015-10-29T00:00:00 |
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Indicative plenary sitting date, 1st reading/single readingNew
Vote in plenary scheduled |
| procedure/Modified legal basis |
Rules of Procedure of the European Parliament EP 150
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Awaiting committee decisionNew
Awaiting Parliament 1st reading / single reading / budget 1st stage |
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| procedure/dossier_of_the_committee |
ECON/8/03235
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Preparatory phase in ParliamentNew
Awaiting committee decision |
| activities/0/docs/0/text |
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Legislative proposal publishedNew
Initial legislative proposal published |
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Legislative proposal publishedNew
Initial legislative proposal published |
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2015-07-07T00:00:00New
2015-10-27T00:00:00 |
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2015-05-11T00:00:00
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| activities/0/docs/0/celexid |
CELEX:52015PC0151:EN
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CELEX:52015PC0151:EN
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| activities/0/docs/0/celexid |
CELEX:52015PC0151:EN
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