BETA


2020/0081(CNS) Taxation - administrative cooperation: deferral of certain deadlines for the filing and exchanging of information in the field of taxation due to the COVID-19 pandemic

Progress: Procedure completed

RoleCommitteeRapporteurShadows
Lead ECON
Lead committee dossier:
Legal Basis:
RoP 163, TFEU 113, TFEU 115

Events

2020/08/04
   EC - Commission response to text adopted in plenary
Documents
2020/06/26
   Final act published in Official Journal
2020/06/24
   EP/CSL - Act adopted by Council after consultation of Parliament
2020/06/19
   EP - Decision by Parliament
Details

The European Parliament adopted, under a special legislative procedure for consultation, a legislative resolution on the proposal for a Council directive amending Directive 2011/16/EU to address the urgent need for deferring certain time limits for the filing and exchange of information in the field of taxation due to the COVID-19 pandemic.

The proposal consists of adapting the existing provisions of Directive 2011/16/EU as regards the time limits for the filing and exchange of certain information, in order to address the challenges faced by information providers and tax administrations as a result of the current COVID-19 pandemic.

Parliament approved the Commission proposal subject to the following amendments:

Purpose of the deferral

Members specified that the deferral for filing and exchange of information should not undermine the Union's policy of combating tax evasion, tax avoidance and aggressive tax planning through the exchange of information between tax administrations.

Delegation of powers to the Commission

Parliament proposed to delete the provisions providing for the possibility for the Commission to grant, by means of delegated acts, a further extension of the deferral period for filing and exchange of information.

Documents
2020/06/10
   ESC - Economic and Social Committee: opinion, report
Documents
2020/06/08
   EP - Decision by committee, without report
2020/05/15
   EP - Committee referral announced in Parliament
2020/05/08
   EC - Legislative proposal published
Details

PURPOSE: to address the urgent need to extend certain time limits for filing and exchange of information in the area of taxation due to the COVID-19 pandemic.

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: the lockdown measures imposed by Member States to help contain the COVID-19 pandemic have an important disruptive effect on the capacity of businesses and tax administrations to carry out some of their obligations under Council Directive 2011/16/EU on administrative cooperation in the field of taxation.

In the light of these unprecedented circumstances, a number of Member States and persons liable to report to the competent information under Directive 2011/16/EU have requested the deferral of certain time limits laid down in that Directive for automatic exchanges of information on financial accounts of which the beneficiaries are tax resident in another Member State, as well as on reportable cross-border arrangements included in the Hallmarks listed in Annex IV to that Directive.

Financial institutions are currently faced with urgent tasks related to COVID-19. The severe disruption caused by the pandemic is hampering the timely compliance of financial institutions and of the persons who are liable to report cross-border arrangements and negatively affects the capacity of Member States’ tax administrations to collect and process the data.

This situation requires an urgent and coordinated response within the Union and where relevant at global level.

CONTENT: the proposal consists of amending existing provisions of Directive 2011/16/EU in order to address the urgent need for deferring certain time limits for the filing and exchange of information in the field of taxation due to the

COVID-19 pandemic.

The proposed measures consist of:

extending by three months, until 31 December 2020, the time limit for the exchange of information on financial accounts of which the beneficiaries are tax residents in another Member State and who are liable to report information to the competent authorities; postponing the date for the first exchange of information on reportable cross-border arrangements that feature in Annex IV to Council Directive 2011/16/EU from 31 October 2020 to 31 January 2021; postponing from 1 July 2020 to 1 October 2020 the starting date of the 30-day period for reporting cross-border arrangements which are included in Hallmarks listed in Annex IV to Council Directive 2018/822/EU from 1 July 2020 to 1 October 2020; extending the date for the reporting of the ‘historical’ cross-border arrangements (i.e. arrangements that became reportable from 25 June 2018 to 30 June 2020) from 31 August 2020 to 30 November 2020.

The aim of the proposal is to address an exceptional situation without disrupting the existing structure and functioning of Directive 2011/16/EU. Therefore, it is foreseen to limit the deferral toa duration that is proportionate to the difficulties caused by the COVID-19 pandemic for filing and exchanging information.

The proposal provides for the possibility of a single extension of the deferral period for filing and information exchange. The Commission should be empowered to grant this extension by means of delegated acts.

Documents

Votes

Demande d'application de la procédure d'urgence: Coopération administrative dans le domaine de la fiscalité: report de certains délais en raison de la pandémie de COVID-19 - C9-0134/2020 - 2020/0081(CNS) #

2020/06/17 Outcome: +: 603, -: 88, 0: 5
DE IT PL ES RO NL HU SE AT BG CZ BE SK PT FI DK LT HR EL LV SI MT LU EE IE CY FR
Total
94
75
50
58
32
29
21
21
19
17
21
20
14
21
14
14
11
12
21
8
8
6
6
7
13
6
78
icon: PPE PPE
186

Denmark PPE

For (1)

1

Latvia PPE

2

Malta PPE

2

Luxembourg PPE

2

Estonia PPE

For (1)

1
2
icon: S&D S&D
144

Belgium S&D

Against (1)

3

Lithuania S&D

2

Greece S&D

2

Latvia S&D

2

Slovenia S&D

2

Luxembourg S&D

For (1)

1

Estonia S&D

2

Cyprus S&D

2
icon: Verts/ALE Verts/ALE
66

Spain Verts/ALE

2

Netherlands Verts/ALE

3

Sweden Verts/ALE

3

Austria Verts/ALE

3

Czechia Verts/ALE

3

Belgium Verts/ALE

3

Portugal Verts/ALE

1

Finland Verts/ALE

3

Denmark Verts/ALE

2

Lithuania Verts/ALE

2

Latvia Verts/ALE

1

Luxembourg Verts/ALE

For (1)

1

Ireland Verts/ALE

2
icon: ECR ECR
61

Germany ECR

For (1)

1

Romania ECR

1

Bulgaria ECR

2

Lithuania ECR

1

Croatia ECR

For (1)

1

Greece ECR

1

Latvia ECR

2
icon: Renew Renew
98

Italy Renew

For (1)

1

Hungary Renew

2

Austria Renew

For (1)

1

Slovakia Renew

2

Finland Renew

3

Lithuania Renew

2

Croatia Renew

For (1)

1

Latvia Renew

For (1)

1

Slovenia Renew

2

Luxembourg Renew

2

Estonia Renew

3

Ireland Renew

2
icon: ID ID
74

Netherlands ID

Against (1)

1
3

Czechia ID

For (1)

Against (1)

2

Belgium ID

2

Finland ID

2

Denmark ID

For (1)

1

Estonia ID

Abstain (1)

1
icon: NI NI
29

Germany NI

Against (1)

2

Netherlands NI

1

Hungary NI

1

Slovakia NI

Abstain (1)

2

Croatia NI

Abstain (1)

2
icon: GUE/NGL GUE/NGL
38

Netherlands GUE/NGL

Against (1)

1

Sweden GUE/NGL

Against (1)

1

Czechia GUE/NGL

Against (1)

1

Belgium GUE/NGL

Against (1)

1

Portugal GUE/NGL

4

Finland GUE/NGL

Against (1)

1

Denmark GUE/NGL

Against (1)

1

Ireland GUE/NGL

4

Cyprus GUE/NGL

2

Vote final - Coopération administrative dans le domaine de la fiscalité: report de certains délais en raison de la pandémie de COVID-19 ( COM(2020)0197 - C9-0134/2020 - 2020/0081(CNS) ) - Proposition de la Commission #

2020/06/19 Outcome: +: 500, -: 152, 0: 13
IT PL ES RO DE NL CZ HU BG SE BE SK AT HR PT DK SI LT FI LV EE IE MT LU EL CY FR
Total
73
48
57
32
84
29
21
17
16
21
20
14
18
11
19
14
8
11
13
8
6
13
5
6
20
4
77
icon: PPE PPE
177

Denmark PPE

For (1)

1

Latvia PPE

2

Estonia PPE

For (1)

1

Malta PPE

2

Luxembourg PPE

2
2
icon: S&D S&D
136

Slovenia S&D

2

Lithuania S&D

2

Latvia S&D

2

Estonia S&D

2

Luxembourg S&D

For (1)

1

Greece S&D

2
icon: ECR ECR
59

Germany ECR

For (1)

1

Bulgaria ECR

2

Croatia ECR

For (1)

1

Lithuania ECR

1

Latvia ECR

2

Greece ECR

1
icon: Renew Renew
96

Italy Renew

For (1)

1

Hungary Renew

2

Slovakia Renew

2

Croatia Renew

For (1)

1

Slovenia Renew

2

Lithuania Renew

2

Finland Renew

3

Latvia Renew

For (1)

1

Estonia Renew

3

Ireland Renew

2

Luxembourg Renew

2
icon: ID ID
71

Netherlands ID

Against (1)

1

Czechia ID

2

Belgium ID

2
3

Denmark ID

For (1)

1

Finland ID

2
icon: NI NI
23

Germany NI

Against (1)

1

Netherlands NI

1

Slovakia NI

Against (1)

2

Croatia NI

Abstain (1)

1
icon: GUE/NGL GUE/NGL
39

Netherlands GUE/NGL

Against (1)

1

Czechia GUE/NGL

Against (1)

1

Sweden GUE/NGL

Against (1)

1

Belgium GUE/NGL

Against (1)

1

Portugal GUE/NGL

4

Denmark GUE/NGL

Against (1)

1

Finland GUE/NGL

Against (1)

1

Ireland GUE/NGL

4

Cyprus GUE/NGL

2
icon: Verts/ALE Verts/ALE
64

Spain Verts/ALE

2

Netherlands Verts/ALE

3

Czechia Verts/ALE

3

Sweden Verts/ALE

3

Belgium Verts/ALE

3

Austria Verts/ALE

3

Portugal Verts/ALE

Against (1)

1

Denmark Verts/ALE

2

Lithuania Verts/ALE

2

Finland Verts/ALE

2

Latvia Verts/ALE

Against (1)

1

Ireland Verts/ALE

2

Luxembourg Verts/ALE

Against (1)

1

History

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

docs/1
date
2020-08-04T00:00:00
docs
url: /oeil/spdoc.do?i=53294&j=0&l=en title: SP(2020)326
type
Commission response to text adopted in plenary
body
EC
events/1/type
Old
Committee referral announced in Parliament, 1st reading/single reading
New
Committee referral announced in Parliament
events/3/type
Old
Decision by Parliament, 1st reading/single reading
New
Decision by Parliament
events/4
date
2020-06-24T00:00:00
type
Act adopted by Council after consultation of Parliament
body
EP/CSL
events/5
date
2020-06-26T00:00:00
type
Final act published in Official Journal
docs
procedure/final
title
Directive 2020/876
url
https://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!CELEXnumdoc&lg=EN&numdoc=32020L0876
procedure/stage_reached
Old
Awaiting final decision
New
Procedure completed
docs/0
date
2020-06-10T00:00:00
docs
url: https://dmsearch.eesc.europa.eu/search/public?k=(documenttype:AC)(documentnumber:2336)(documentyear:2020)(documentlanguage:EN) title: CES2336/2020
type
Economic and Social Committee: opinion, report
body
ESC
docs/0
date
2020-06-19T00:00:00
docs
url: https://www.europarl.europa.eu/doceo/document/TA-9-2020-0170_EN.html title: T9-0170/2020
type
Text adopted by Parliament, 1st reading/single reading
body
EP
events/3/summary
  • The European Parliament adopted, under a special legislative procedure for consultation, a legislative resolution on the proposal for a Council directive amending Directive 2011/16/EU to address the urgent need for deferring certain time limits for the filing and exchange of information in the field of taxation due to the COVID-19 pandemic.
  • The proposal consists of adapting the existing provisions of Directive 2011/16/EU as regards the time limits for the filing and exchange of certain information, in order to address the challenges faced by information providers and tax administrations as a result of the current COVID-19 pandemic.
  • Parliament approved the Commission proposal subject to the following amendments:
  • Purpose of the deferral
  • Members specified that the deferral for filing and exchange of information should not undermine the Union's policy of combating tax evasion, tax avoidance and aggressive tax planning through the exchange of information between tax administrations.
  • Delegation of powers to the Commission
  • Parliament proposed to delete the provisions providing for the possibility for the Commission to grant, by means of delegated acts, a further extension of the deferral period for filing and exchange of information.
docs/0
date
2020-06-19T00:00:00
docs
url: https://www.europarl.europa.eu/doceo/document/TA-9-2020-0170_EN.html title: T9-0170/2020
type
Text adopted by Parliament, 1st reading/single reading
body
EP
docs/0
date
2020-05-08T00:00:00
docs
type
Legislative proposal
body
EC
events/3
date
2020-06-19T00:00:00
type
Decision by Parliament, 1st reading/single reading
body
EP
docs
url: https://www.europarl.europa.eu/doceo/document/TA-9-2020-0170_EN.html title: T9-0170/2020
forecasts
  • date: 2020-06-19T00:00:00 title: Vote in plenary scheduled
procedure/stage_reached
Old
Awaiting Parliament's vote
New
Awaiting final decision
events/2
date
2020-06-08T00:00:00
type
Decision by committee, without report
body
EP
procedure/legal_basis/0
Rules of Procedure EP 163
procedure/stage_reached
Old
Awaiting committee decision
New
Awaiting Parliament's vote
forecasts/0
date
2020-06-19T00:00:00
title
Vote in plenary scheduled
forecasts/0
date
2020-06-18T00:00:00
title
Indicative plenary sitting date, 1st reading/single reading
events/1
date
2020-05-15T00:00:00
type
Committee referral announced in Parliament, 1st reading/single reading
body
EP
procedure/dossier_of_the_committee
  • ECON/9/02990
procedure/stage_reached
Old
Preparatory phase in Parliament
New
Awaiting committee decision
events/0/summary
  • PURPOSE: to address the urgent need to extend certain time limits for filing and exchange of information in the area of taxation due to the COVID-19 pandemic.
  • 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: the lockdown measures imposed by Member States to help contain the COVID-19 pandemic have an important disruptive effect on the capacity of businesses and tax administrations to carry out some of their obligations under Council Directive 2011/16/EU on administrative cooperation in the field of taxation.
  • In the light of these unprecedented circumstances, a number of Member States and persons liable to report to the competent information under Directive 2011/16/EU have requested the deferral of certain time limits laid down in that Directive for automatic exchanges of information on financial accounts of which the beneficiaries are tax resident in another Member State, as well as on reportable cross-border arrangements included in the Hallmarks listed in Annex IV to that Directive.
  • Financial institutions are currently faced with urgent tasks related to COVID-19. The severe disruption caused by the pandemic is hampering the timely compliance of financial institutions and of the persons who are liable to report cross-border arrangements and negatively affects the capacity of Member States’ tax administrations to collect and process the data.
  • This situation requires an urgent and coordinated response within the Union and where relevant at global level.
  • CONTENT: the proposal consists of amending existing provisions of Directive 2011/16/EU in order to address the urgent need for deferring certain time limits for the filing and exchange of information in the field of taxation due to the
  • COVID-19 pandemic.
  • The proposed measures consist of:
  • extending by three months, until 31 December 2020, the time limit for the exchange of information on financial accounts of which the beneficiaries are tax residents in another Member State and who are liable to report information to the competent authorities; postponing the date for the first exchange of information on reportable cross-border arrangements that feature in Annex IV to Council Directive 2011/16/EU from 31 October 2020 to 31 January 2021; postponing from 1 July 2020 to 1 October 2020 the starting date of the 30-day period for reporting cross-border arrangements which are included in Hallmarks listed in Annex IV to Council Directive 2018/822/EU from 1 July 2020 to 1 October 2020; extending the date for the reporting of the ‘historical’ cross-border arrangements (i.e. arrangements that became reportable from 25 June 2018 to 30 June 2020) from 31 August 2020 to 30 November 2020.
  • The aim of the proposal is to address an exceptional situation without disrupting the existing structure and functioning of Directive 2011/16/EU. Therefore, it is foreseen to limit the deferral toa duration that is proportionate to the difficulties caused by the COVID-19 pandemic for filing and exchanging information.
  • The proposal provides for the possibility of a single extension of the deferral period for filing and information exchange. The Commission should be empowered to grant this extension by means of delegated acts.
forecasts
  • date: 2020-06-18T00:00:00 title: Indicative plenary sitting date, 1st reading/single reading