BETA


2016/0209(CNS) Access to anti-money-laundering information by tax authorities

Progress: Procedure completed

RoleCommitteeRapporteurShadows
Lead ECON MAUREL Emmanuel (icon: S&D S&D) VANDENKENDELAERE Tom (icon: PPE PPE), RUOHONEN-LERNER Pirkko (icon: ECR ECR), TORVALDS Nils (icon: ALDE ALDE), ZANNI Marco (icon: EFDD EFDD)
Committee Opinion CONT
Committee Opinion JURI
Committee Opinion LIBE
Lead committee dossier:
Legal Basis:
TFEU 113, TFEU 115

Events

2017/01/17
   EC - Commission response to text adopted in plenary
Documents
2016/12/19
   CZ_SENATE - Contribution
Documents
2016/12/16
   Final act published in Official Journal
Details

PURPOSE: to grant access for tax authorities to information held by authorities responsible for the prevention of money laundering.

LEGISLATIVE ACT: Council Directive (EU) 2016/2258 amending Directive 2011/16/EU as regards access to anti-money-laundering information by tax authorities.

CONTENT: the Directive will enable tax authorities to access the mechanisms, procedures, documents and information as regards anti-money-laundering for the performance of their duties in monitoring the proper application of Directive 2011/16/EU and for the functioning of all forms of administrative cooperation provided for in that Directive.

Council Directive 2014/107/EU , amending Directive 2011/16/EU implements the global Standard for Automatic Exchange of Financial Account Information in Tax Matters within the Union thereby ensuring that information on Account Holders of Financial Accounts is reported to the Member State where the Account Holder is resident.

Directive 2011/16/EU stipulates that, where the Account Holder is an intermediary structure, Financial Institutions are to look through that structure, and identify and report on its beneficial owners. That important element in the application of that Directive relies on anti-money-laundering information obtained pursuant to Directive (EU) 2015/849 for the identification of the beneficial owners.

Access to anti-money-laundering information would ensure that tax authorities are better equipped to fulfil their obligations under Directive 2011/16/EU and to combat tax evasion and fraud more effectively.

TRANSPOSITION: 31.12.2017 at the latest.

APPLICATION: from 1.1.2018.

ENTRY INTO FORCE: 6.12.2016.

2016/12/06
   EP/CSL - Act adopted by Council after consultation of Parliament
2016/12/06
   EP - End of procedure in Parliament
2016/12/06
   CSL - Council Meeting
2016/11/22
   EP - Results of vote in Parliament
2016/11/22
   EP - Debate in Parliament
2016/11/22
   EP - Decision by Parliament
Details

The European Parliament adopted by 590 votes to 32, with 64 abstentions (following the Parliament’s consultation procedure), a legislative resolution on the proposal for a Council directive amending Directive 2011/16/EU as regards access to anti-money-laundering information by tax authorities.

Parliament approved the Commission proposal subject to amendments.

Members stressed that combating tax evasion and tax avoidance, including in connection with money laundering, is an absolute priority for the Union .

The Swissleaks, Luxleaks, Panama Papers and Bahamas Leaks revelations, which are individual manifestations of a global phenomenon, have confirmed the paramount need for greater tax transparency and much closer coordination and cooperation between jurisdictions.

Scope : this Directive shall apply to all taxes of any kind levied by, or on behalf of, a Member State or the Member State’s territorial or administrative subdivisions, including the local authorities, as well as to virtual currency exchange services and custodial wallet providers.

Automatic exchange of information : since anti-money laundering information is in many cases of a cross-border nature, Parliament called for it to be included , where relevant, in the automatic exchange between Member States and should be made available on request to the Commission in the framework of its power to enforce state aid rules.

According to the amended text, the tax authorities of a Member State shall, within three months of their collection, automatically exchange the documents and information referred to in Article 22 of Directive 2011/16/EU with any other Member State if the beneficial owner of a firm , or, in the case of a trust, the settlor, one of the trustees, the protector (where relevant), a beneficiary or any other person exercising genuine control over the trust, or, lastly, the holder of an account referred to in Article 32a of Directive (EU) 2015/849 is a taxpayer in that Member State. Access should be provided to the Commission for the completion of its missions, on a confidential basis.

Access to information : Member States shall provide by law for tax authorities’ access to the central registers, mechanisms, procedures, documents and information referred to in Articles 7, 13, 18, 18a, 19, 27, 30, 31, 32a, 40, 44 and 48 of Directive (EU) 2015/849 of the European Parliament and of the Council on the prevention of the use of the financial system for the purposes of money laundering or terrorist financing.

Such access shall be the result of a mandatory automatic exchange of information. Member States shall further guarantee access to that information by including it in a centralised public register of companies, trusts and other structures whose nature or purpose is similar or equivalent.

Efficient use of exchanged data : Member States shall ensure that all information exchanged and obtained shall be investigated in a timely manner, whether that information has been obtained by authorities on request, through spontaneous information exchange by another Member State, or from a public information leak. Should a Member State fail to do this in a timeframe required by national law, it should publicly communicate the reasons for this failure to the Commission.

Transposition : Member States shall adopt and publish, by 31 December 2017 at the latest, the laws, regulations and administrative provisions necessary to comply with this Directive. They shall apply those provisions from 1 January 2018.

Documents
2016/11/14
   EP - Committee report tabled for plenary, 1st reading/single reading
Details

The Committee on Economic and Monetary Affairs adopted, following the Parliament’s consultation procedure, the report by Emmanuel MAUREL (S&D, FR) on the proposal for a Council directive amending Directive 2011/16/EU as regards access to anti-money-laundering information by tax authorities.

The committee responsible stressed that combating tax evasion and tax avoidance, including in connection with money laundering, is an absolute priority for the Union . It also stressed the need to:

benefit synergies stemming from domestic, Union and international cooperation between the different authorities involved in fighting these crimes and abuses; take account of issues, such as beneficial ownership transparency or the extent to which entities, such as legal professions, are subject to the Anti-money laundering (AML) framework in third countries, are crucial to enhancing the ability of Union authorities to address tax dodging and money laundering.

This Directive shall apply to all taxes of any kind levied by, or on behalf of, a Member State or the Member State’s territorial or administrative subdivisions, including the local authorities, as well as to virtual currency exchange services and custodial wallet providers.

Members stressed the need to: (i) ensure direct and facilitated access by the tax authorities to the AML information, procedures, documents and mechanisms for the performance of their duties in monitoring the proper application of Directive 2011/16/EU; (ii) include that information, where relevant, in the automatic exchanges between Member States, and to provide access to the Commission, on a confidential basis.

Since AML information is in many cases of a cross-border nature, it should be included, where relevant, in the automatic exchange between Member States and should be made available on request to the Commission in the framework of its power to enforce state aid rules.

Member States shall ensure that all information exchanged and obtained shall be investigated in a timely manner , whether that information has been obtained by authorities on request, through spontaneous information exchange by another Member State, or from a public information leak. Should a Member State fail to do this in a timeframe required by national law, it should publicly communicate the reasons for this failure to the Commission.

Member States shall adopt and publish, by 31 December 2017 at the latest, the laws, regulations and administrative provisions necessary to comply with this Directive. They shall apply those provisions from 1 January 2018 .

Documents
2016/11/10
   EP - Vote in committee
2016/10/19
   EP - Amendments tabled in committee
Documents
2016/10/19
   ESC - Economic and Social Committee: opinion, report
Documents
2016/10/12
   RO_CHAMBER - Contribution
Documents
2016/09/12
   EP - Committee draft report
Documents
2016/09/12
   EP - Committee referral announced in Parliament
2016/07/12
   CSL - Debate in Council
Documents
2016/07/12
   CSL - Council Meeting
2016/07/12
   EP - MAUREL Emmanuel (S&D) appointed as rapporteur in ECON
2016/07/05
   EC - Legislative proposal published
Details

PURPOSE: to enable tax authorities to consistently access anti-money-laundering information for the performance of their duties in monitoring the proper application of the Directive 2011/16/EU on Administrative Cooperation by Financial Institutions.

PROPOSED ACT: Council Directive.

ROLE OF THE EUROPEAN PARLIAMENT: the Council adopts the act after consulting the European Parliament but without being obliged to follow its opinion.

BACKGROUND: Directive 2014/107/EU amending Directive 2011/16/EU on administrative cooperation applies as of 1 January 2016 to 27 Member States and as of 1 January 2017 to Austria. It implements the Global Standard for Automatic Exchange of Financial Account Information in Tax Matters within the EU. As such, it ensures that information on Account Holders of Financial Accounts is reported to the Member State where the Account Holder is resident.

In addition, Directive 2011/16/EU stipulates that, where the Account Holder is an intermediary structure, Financial Institutions are to look through that structure, and identify and report its beneficial owners . That important element in the application of the Directive relies on anti-money-laundering ('AML') information obtained pursuant to Directive 2015/849/EU of the European Parliament and of the Council on the prevention of the use of the financial system for the purposes of money laundering or terrorist financing.

Recent media leaks exposed the large scale concealment of offshore funds. Further measures still need to be taken to reinforce the EU and international transparency framework . In particular, it has become apparent that tax authorities need greater access to information on the beneficial owners of intermediary entities and other relevant customer due diligence information, if they are to effectively identify and address tax evasion.

Tax administrations' access to anti-money-laundering information differs considerably throughout the EU . Even when this access is granted, authorities often still encounter significant barriers that hinder the effectiveness of their work against tax avoidance and evasion.

To ensure effective monitoring of the application by Financial Institutions of the due diligence procedures set forth in Directive 2011/16/EU, the tax authorities need access to AML information.

This proposal is part of the Commission’s ambitious agenda against tax evasion and avoidance, with a view to delivering fairer and more effective taxation in the EU.

CONTENT: this proposal seeks to amend Directive 2011/16/EU on administrative cooperation in the field of taxation by introducing a measure to enable tax authorities to consistently access anti-money-laundering information for the performance of their duties .

The amendment would enable tax authorities to have access to the mechanism, procedures, documents and information on beneficial ownership information and the underlying customer due diligence procedures as part of the Fourth Anti-Money-Laundering Directive.

The proposed Directive respects the fundamental rights and observes the principles recognised in particular by the Charter of Fundamental Rights of the European Union.

Documents

Activities

Votes

A8-0326/2016 - Emmanuel Maurel - Résolution législative #

2016/11/22 Outcome: +: 590, 0: 64, -: 32
DE FR IT ES RO PL SE PT AT NL BE EL HU CZ BG FI HR SK LT LV IE DK SI EE LU MT CY GB
Total
88
68
68
47
30
49
20
18
18
25
21
19
17
20
14
12
10
11
10
8
8
11
8
6
5
5
6
63
icon: PPE PPE
196

Denmark PPE

For (1)

1

Estonia PPE

For (1)

1

Luxembourg PPE

2

Cyprus PPE

Abstain (1)

1
icon: S&D S&D
170

Netherlands S&D

3

Croatia S&D

2

Latvia S&D

1

Ireland S&D

For (1)

1

Slovenia S&D

For (1)

1

Estonia S&D

For (1)

1

Luxembourg S&D

For (1)

1

Malta S&D

2

Cyprus S&D

2
icon: ALDE ALDE
65

Romania ALDE

3

Austria ALDE

For (1)

1

Croatia ALDE

2

Latvia ALDE

1

Ireland ALDE

For (1)

1

Denmark ALDE

2

Slovenia ALDE

For (1)

1

Estonia ALDE

3

Luxembourg ALDE

For (1)

1

United Kingdom ALDE

1
icon: GUE/NGL GUE/NGL
47

Sweden GUE/NGL

For (1)

1

Netherlands GUE/NGL

3

Czechia GUE/NGL

2

Finland GUE/NGL

For (1)

1

Ireland GUE/NGL

2

Denmark GUE/NGL

For (1)

1

Cyprus GUE/NGL

2

United Kingdom GUE/NGL

1
icon: Verts/ALE Verts/ALE
46

Austria Verts/ALE

3

Netherlands Verts/ALE

2

Belgium Verts/ALE

2

Hungary Verts/ALE

2

Croatia Verts/ALE

For (1)

1

Lithuania Verts/ALE

For (1)

1

Latvia Verts/ALE

1

Denmark Verts/ALE

For (1)

1

Slovenia Verts/ALE

For (1)

1

Estonia Verts/ALE

For (1)

1

Luxembourg Verts/ALE

For (1)

1

United Kingdom Verts/ALE

4
icon: ENF ENF
36

Germany ENF

Against (1)

1

Romania ENF

1

Poland ENF

2

Netherlands ENF

3

Belgium ENF

For (1)

1

United Kingdom ENF

Against (1)

1
icon: ECR ECR
69

Italy ECR

2

Romania ECR

For (1)

1

Netherlands ECR

2

Greece ECR

For (1)

1

Czechia ECR

2

Bulgaria ECR

For (1)

Abstain (1)

2
2

Croatia ECR

For (1)

1

Slovakia ECR

Abstain (1)

3

Lithuania ECR

Abstain (1)

1

Latvia ECR

For (1)

1

Cyprus ECR

Abstain (1)

1
icon: NI NI
15

Germany NI

For (1)

Against (1)

2

France NI

For (1)

Abstain (1)

2

Poland NI

Against (1)

1

Hungary NI

2

United Kingdom NI

Against (2)

Abstain (1)

3
icon: EFDD EFDD
41

Germany EFDD

Against (1)

1

France EFDD

1

Poland EFDD

1

Sweden EFDD

2

Czechia EFDD

Against (1)

1

Lithuania EFDD

For (1)

1
AmendmentsDossier
45 2016/0209(CNS)
2016/10/19 ECON 45 amendments...
source: 592.157

History

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

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  • date: 2016-10-12T00:00:00 docs: url: http://www.connefof.europarl.europa.eu/connefof/app/exp/COM(2016)0452 title: COM(2016)0452 type: Contribution body: RO_CHAMBER
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  • date: 2016-07-05T00:00:00 type: Legislative proposal published body: EC docs: url: http://www.europarl.europa.eu/RegData/docs_autres_institutions/commission_europeenne/com/2016/0452/COM_COM(2016)0452_EN.pdf title: COM(2016)0452 url: https://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=2016&nu_doc=0452 title: EUR-Lex summary: PURPOSE: to enable tax authorities to consistently access anti-money-laundering information for the performance of their duties in monitoring the proper application of the Directive 2011/16/EU on Administrative Cooperation by Financial Institutions. PROPOSED ACT: Council Directive. ROLE OF THE EUROPEAN PARLIAMENT: the Council adopts the act after consulting the European Parliament but without being obliged to follow its opinion. BACKGROUND: Directive 2014/107/EU amending Directive 2011/16/EU on administrative cooperation applies as of 1 January 2016 to 27 Member States and as of 1 January 2017 to Austria. It implements the Global Standard for Automatic Exchange of Financial Account Information in Tax Matters within the EU. As such, it ensures that information on Account Holders of Financial Accounts is reported to the Member State where the Account Holder is resident. In addition, Directive 2011/16/EU stipulates that, where the Account Holder is an intermediary structure, Financial Institutions are to look through that structure, and identify and report its beneficial owners . That important element in the application of the Directive relies on anti-money-laundering ('AML') information obtained pursuant to Directive 2015/849/EU of the European Parliament and of the Council on the prevention of the use of the financial system for the purposes of money laundering or terrorist financing. Recent media leaks exposed the large scale concealment of offshore funds. Further measures still need to be taken to reinforce the EU and international transparency framework . In particular, it has become apparent that tax authorities need greater access to information on the beneficial owners of intermediary entities and other relevant customer due diligence information, if they are to effectively identify and address tax evasion. Tax administrations' access to anti-money-laundering information differs considerably throughout the EU . Even when this access is granted, authorities often still encounter significant barriers that hinder the effectiveness of their work against tax avoidance and evasion. To ensure effective monitoring of the application by Financial Institutions of the due diligence procedures set forth in Directive 2011/16/EU, the tax authorities need access to AML information. This proposal is part of the Commission’s ambitious agenda against tax evasion and avoidance, with a view to delivering fairer and more effective taxation in the EU. CONTENT: this proposal seeks to amend Directive 2011/16/EU on administrative cooperation in the field of taxation by introducing a measure to enable tax authorities to consistently access anti-money-laundering information for the performance of their duties . The amendment would enable tax authorities to have access to the mechanism, procedures, documents and information on beneficial ownership information and the underlying customer due diligence procedures as part of the Fourth Anti-Money-Laundering Directive. The proposed Directive respects the fundamental rights and observes the principles recognised in particular by the Charter of Fundamental Rights of the European Union.
  • date: 2016-07-12T00:00:00 type: Debate in Council body: CSL docs: url: http://register.consilium.europa.eu/content/out?lang=EN&typ=SET&i=SMPL&ROWSPP=25&RESULTSET=1&NRROWS=500&DOC_LANCD=EN&ORDERBY=DOC_DATE+DESC&CONTENTS=3480*&MEET_DATE=12/07/2016 title: 3480
  • date: 2016-09-12T00:00:00 type: Committee referral announced in Parliament, 1st reading/single reading body: EP
  • date: 2016-11-10T00:00:00 type: Vote in committee, 1st reading/single reading body: EP
  • date: 2016-11-14T00:00:00 type: Committee report tabled for plenary, 1st reading/single reading body: EP docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A8-2016-0326&language=EN title: A8-0326/2016 summary: The Committee on Economic and Monetary Affairs adopted, following the Parliament’s consultation procedure, the report by Emmanuel MAUREL (S&D, FR) on the proposal for a Council directive amending Directive 2011/16/EU as regards access to anti-money-laundering information by tax authorities. The committee responsible stressed that combating tax evasion and tax avoidance, including in connection with money laundering, is an absolute priority for the Union . It also stressed the need to: benefit synergies stemming from domestic, Union and international cooperation between the different authorities involved in fighting these crimes and abuses; take account of issues, such as beneficial ownership transparency or the extent to which entities, such as legal professions, are subject to the Anti-money laundering (AML) framework in third countries, are crucial to enhancing the ability of Union authorities to address tax dodging and money laundering. This Directive shall apply to all taxes of any kind levied by, or on behalf of, a Member State or the Member State’s territorial or administrative subdivisions, including the local authorities, as well as to virtual currency exchange services and custodial wallet providers. Members stressed the need to: (i) ensure direct and facilitated access by the tax authorities to the AML information, procedures, documents and mechanisms for the performance of their duties in monitoring the proper application of Directive 2011/16/EU; (ii) include that information, where relevant, in the automatic exchanges between Member States, and to provide access to the Commission, on a confidential basis. Since AML information is in many cases of a cross-border nature, it should be included, where relevant, in the automatic exchange between Member States and should be made available on request to the Commission in the framework of its power to enforce state aid rules. Member States shall ensure that all information exchanged and obtained shall be investigated in a timely manner , whether that information has been obtained by authorities on request, through spontaneous information exchange by another Member State, or from a public information leak. Should a Member State fail to do this in a timeframe required by national law, it should publicly communicate the reasons for this failure to the Commission. Member States shall adopt and publish, by 31 December 2017 at the latest, the laws, regulations and administrative provisions necessary to comply with this Directive. They shall apply those provisions from 1 January 2018 .
  • date: 2016-11-22T00:00:00 type: Results of vote in Parliament body: EP docs: url: https://oeil.secure.europarl.europa.eu/oeil/popups/sda.do?id=27813&l=en title: Results of vote in Parliament
  • date: 2016-11-22T00:00:00 type: Debate in Parliament body: EP docs: url: http://www.europarl.europa.eu/sides/getDoc.do?secondRef=TOC&language=EN&reference=20161122&type=CRE title: Debate in Parliament
  • date: 2016-11-22T00:00:00 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=P8-TA-2016-0432 title: T8-0432/2016 summary: The European Parliament adopted by 590 votes to 32, with 64 abstentions (following the Parliament’s consultation procedure), a legislative resolution on the proposal for a Council directive amending Directive 2011/16/EU as regards access to anti-money-laundering information by tax authorities. Parliament approved the Commission proposal subject to amendments. Members stressed that combating tax evasion and tax avoidance, including in connection with money laundering, is an absolute priority for the Union . The Swissleaks, Luxleaks, Panama Papers and Bahamas Leaks revelations, which are individual manifestations of a global phenomenon, have confirmed the paramount need for greater tax transparency and much closer coordination and cooperation between jurisdictions. Scope : this Directive shall apply to all taxes of any kind levied by, or on behalf of, a Member State or the Member State’s territorial or administrative subdivisions, including the local authorities, as well as to virtual currency exchange services and custodial wallet providers. Automatic exchange of information : since anti-money laundering information is in many cases of a cross-border nature, Parliament called for it to be included , where relevant, in the automatic exchange between Member States and should be made available on request to the Commission in the framework of its power to enforce state aid rules. According to the amended text, the tax authorities of a Member State shall, within three months of their collection, automatically exchange the documents and information referred to in Article 22 of Directive 2011/16/EU with any other Member State if the beneficial owner of a firm , or, in the case of a trust, the settlor, one of the trustees, the protector (where relevant), a beneficiary or any other person exercising genuine control over the trust, or, lastly, the holder of an account referred to in Article 32a of Directive (EU) 2015/849 is a taxpayer in that Member State. Access should be provided to the Commission for the completion of its missions, on a confidential basis. Access to information : Member States shall provide by law for tax authorities’ access to the central registers, mechanisms, procedures, documents and information referred to in Articles 7, 13, 18, 18a, 19, 27, 30, 31, 32a, 40, 44 and 48 of Directive (EU) 2015/849 of the European Parliament and of the Council on the prevention of the use of the financial system for the purposes of money laundering or terrorist financing. Such access shall be the result of a mandatory automatic exchange of information. Member States shall further guarantee access to that information by including it in a centralised public register of companies, trusts and other structures whose nature or purpose is similar or equivalent. Efficient use of exchanged data : Member States shall ensure that all information exchanged and obtained shall be investigated in a timely manner, whether that information has been obtained by authorities on request, through spontaneous information exchange by another Member State, or from a public information leak. Should a Member State fail to do this in a timeframe required by national law, it should publicly communicate the reasons for this failure to the Commission. Transposition : Member States shall adopt and publish, by 31 December 2017 at the latest, the laws, regulations and administrative provisions necessary to comply with this Directive. They shall apply those provisions from 1 January 2018.
  • date: 2016-12-06T00:00:00 type: Act adopted by Council after consultation of Parliament body: EP/CSL
  • date: 2016-12-06T00:00:00 type: End of procedure in Parliament body: EP
  • date: 2016-12-16T00:00:00 type: Final act published in Official Journal summary: PURPOSE: to grant access for tax authorities to information held by authorities responsible for the prevention of money laundering. LEGISLATIVE ACT: Council Directive (EU) 2016/2258 amending Directive 2011/16/EU as regards access to anti-money-laundering information by tax authorities. CONTENT: the Directive will enable tax authorities to access the mechanisms, procedures, documents and information as regards anti-money-laundering for the performance of their duties in monitoring the proper application of Directive 2011/16/EU and for the functioning of all forms of administrative cooperation provided for in that Directive. Council Directive 2014/107/EU , amending Directive 2011/16/EU implements the global Standard for Automatic Exchange of Financial Account Information in Tax Matters within the Union thereby ensuring that information on Account Holders of Financial Accounts is reported to the Member State where the Account Holder is resident. Directive 2011/16/EU stipulates that, where the Account Holder is an intermediary structure, Financial Institutions are to look through that structure, and identify and report on its beneficial owners. That important element in the application of that Directive relies on anti-money-laundering information obtained pursuant to Directive (EU) 2015/849 for the identification of the beneficial owners. Access to anti-money-laundering information would ensure that tax authorities are better equipped to fulfil their obligations under Directive 2011/16/EU and to combat tax evasion and fraud more effectively. TRANSPOSITION: 31.12.2017 at the latest. APPLICATION: from 1.1.2018. ENTRY INTO FORCE: 6.12.2016. docs: title: Directive 2016/2258 url: https://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!CELEXnumdoc&lg=EN&numdoc=32016L2258 title: OJ L 342 16.12.2016, p. 0001 url: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ:L:2016:342:TOC
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  • The Committee on Economic and Monetary Affairs adopted, following the Parliament’s consultation procedure, the report by Emmanuel MAUREL (S&D, FR) on the proposal for a Council directive amending Directive 2011/16/EU as regards access to anti-money-laundering information by tax authorities.

    The committee responsible stressed that combating tax evasion and tax avoidance, including in connection with money laundering, is an absolute priority for the Union. It also stressed the need to:

    • benefit synergies stemming from domestic, Union and international cooperation between the different authorities involved in fighting these crimes and abuses;
    • take account of issues, such as beneficial ownership transparency or the extent to which entities, such as legal professions, are subject to the Anti-money laundering (AML) framework in third countries, are crucial to enhancing the ability of Union authorities to address tax dodging and money laundering.

    This Directive shall apply to all taxes of any kind levied by, or on behalf of, a Member State or the Member State’s territorial or administrative subdivisions, including the local authorities, as well as to virtual currency exchange services and custodial wallet providers.

    Members stressed the need to: (i) ensure direct and facilitated access by the tax authorities to the AML information, procedures, documents and mechanisms for the performance of their duties in monitoring the proper application of Directive 2011/16/EU; (ii) include that information, where relevant, in the automatic exchanges between Member States, and to provide access to the Commission, on a confidential basis.

    Since AML information is in many cases of a cross-border nature, it should be included, where relevant, in the automatic exchange between Member States and should be made available on request to the Commission in the framework of its power to enforce state aid rules.

    Member States shall ensure that all information exchanged and obtained shall be investigated in a timely manner, whether that information has been obtained by authorities on request, through spontaneous information exchange by another Member State, or from a public information leak. Should a Member State fail to do this in a timeframe required by national law, it should publicly communicate the reasons for this failure to the Commission.

    Member States shall adopt and publish, by 31 December 2017 at the latest, the laws, regulations and administrative provisions necessary to comply with this Directive. They shall apply those provisions from 1 January 2018.

activities/5/docs/1/text
  • The European Parliament adopted by 590 votes to 32, with 64 abstentions (following the Parliament’s consultation procedure), a legislative resolution on the proposal for a Council directive amending Directive 2011/16/EU as regards access to anti-money-laundering information by tax authorities.

    Parliament approved the Commission proposal subject to amendments.

    Members stressed that combating tax evasion and tax avoidance, including in connection with money laundering, is an absolute priority for the Union.

    The Swissleaks, Luxleaks, Panama Papers and Bahamas Leaks revelations, which are individual manifestations of a global phenomenon, have confirmed the paramount need for greater tax transparency and much closer coordination and cooperation between jurisdictions.

    Scope: this Directive shall apply to all taxes of any kind levied by, or on behalf of, a Member State or the Member State’s territorial or administrative subdivisions, including the local authorities, as well as to virtual currency exchange services and custodial wallet providers.

    Automatic exchange of information: since anti-money laundering information is in many cases of a cross-border nature, Parliament called for it to be included, where relevant, in the automatic exchange between Member States and should be made available on request to the Commission in the framework of its power to enforce state aid rules.

    According to the amended text, the tax authorities of a Member State shall, within three months of their collection, automatically exchange the documents and information referred to in Article 22 of Directive 2011/16/EU with any other Member State if the beneficial owner of a firm, or, in the case of a trust, the settlor, one of the trustees, the protector (where relevant), a beneficiary or any other person exercising genuine control over the trust, or, lastly, the holder of an account referred to in Article 32a of Directive (EU) 2015/849 is a taxpayer in that Member State. Access should be provided to the Commission for the completion of its missions, on a confidential basis.

    Access to information: Member States shall provide by law for tax authorities’ access to the central registers, mechanisms, procedures, documents and information referred to in Articles 7, 13, 18, 18a, 19, 27, 30, 31, 32a, 40, 44 and 48 of Directive (EU) 2015/849 of the European Parliament and of the Council on the prevention of the use of the financial system for the purposes of money laundering or terrorist financing.

    Such access shall be the result of a mandatory automatic exchange of information. Member States shall further guarantee access to that information by including it in a centralised public register of companies, trusts and other structures whose nature or purpose is similar or equivalent.

    Efficient use of exchanged data: Member States shall ensure that all information exchanged and obtained shall be investigated in a timely manner, whether that information has been obtained by authorities on request, through spontaneous information exchange by another Member State, or from a public information leak. Should a Member State fail to do this in a timeframe required by national law, it should publicly communicate the reasons for this failure to the Commission.

    Transposition: Member States shall adopt and publish, by 31 December 2017 at the latest, the laws, regulations and administrative provisions necessary to comply with this Directive. They shall apply those provisions from 1 January 2018.

activities/5/docs
  • url: http://www.europarl.europa.eu/sides/getDoc.do?secondRef=TOC&language=EN&reference=20161122&type=CRE type: Debate in Parliament title: Debate in Parliament
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  • PURPOSE: to enable tax authorities to consistently access anti-money-laundering information for the performance of their duties in monitoring the proper application of the Directive 2011/16/EU on Administrative Cooperation by Financial Institutions.

    PROPOSED ACT: Council Directive.

    ROLE OF THE EUROPEAN PARLIAMENT: the Council adopts the act after consulting the European Parliament but without being obliged to follow its opinion.

    BACKGROUND: Directive 2014/107/EU amending Directive 2011/16/EU on administrative cooperation applies as of 1 January 2016 to 27 Member States and as of 1 January 2017 to Austria. It implements the Global Standard for Automatic Exchange of Financial Account Information in Tax Matters within the EU. As such, it ensures that information on Account Holders of Financial Accounts is reported to the Member State where the Account Holder is resident.

    In addition, Directive 2011/16/EU stipulates that, where the Account Holder is an intermediary structure, Financial Institutions are to look through that structure, and identify and report its beneficial owners. That important element in the application of the Directive relies on anti-money-laundering ('AML') information obtained pursuant to Directive 2015/849/EU of the European Parliament and of the Council on the prevention of the use of the financial system for the purposes of money laundering or terrorist financing.

    Recent media leaks exposed the large scale concealment of offshore funds. Further measures still need to be taken to reinforce the EU and international transparency framework. In particular, it has become apparent that tax authorities need greater access to information on the beneficial owners of intermediary entities and other relevant customer due diligence information, if they are to effectively identify and address tax evasion.

    Tax administrations' access to anti-money-laundering information differs considerably throughout the EU. Even when this access is granted, authorities often still encounter significant barriers that hinder the effectiveness of their work against tax avoidance and evasion.

    To ensure effective monitoring of the application by Financial Institutions of the due diligence procedures set forth in Directive 2011/16/EU, the tax authorities need access to AML information.

    This proposal is part of the Commission’s ambitious agenda against tax evasion and avoidance, with a view to delivering fairer and more effective taxation in the EU.

    CONTENT: this proposal seeks to amend Directive 2011/16/EU on administrative cooperation in the field of taxation by introducing a measure to enable tax authorities to consistently access anti-money-laundering information for the performance of their duties.

    The amendment would enable tax authorities to have access to the mechanism, procedures, documents and information on beneficial ownership information and the underlying customer due diligence procedures as part of the Fourth Anti-Money-Laundering Directive.

    The proposed Directive respects the fundamental rights and observes the principles recognised in particular by the Charter of Fundamental Rights of the European Union.

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VIEGAS Miguel
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  • body: CSL meeting_id: 3480 docs: url: http://register.consilium.europa.eu/content/out?lang=EN&typ=SET&i=SMPL&ROWSPP=25&RESULTSET=1&NRROWS=500&DOC_LANCD=EN&ORDERBY=DOC_DATE+DESC&CONTENTS=3480*&MEET_DATE=12/07/2016 type: Debate in Council title: 3480 council: Economic and Financial Affairs ECOFIN date: 2016-07-12T00:00:00 type: Council Meeting
  • date: 2016-11-10T00:00:00 body: EP type: Vote scheduled in committee, 1st reading/single reading
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  • 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: Civil Liberties, Justice and Home Affairs committee: LIBE
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