2022/0413(CNS) | [ParlTrack]

Proposal for a directive
Recital 31 a (new)

(31a) In recent years, there has been a significant increase of preferential tax regimes in personal income tax systems by EU Member States, namely regimes of digital nomads, pensionists or highly paid workers. This trend could lead to new forms of harmful tax practices and further losses of tax revenues. Member States shall keep registries or data retrieval systems regarding the number of users of such regimes and up to date estimations of associated costs or loss of tax revenues.

Amendment 102 #

Martin HLAVÁČEK, Eva Maria POPTCHEVA, Ondřej KOVAŘÍK, Monica SEMEDO, Engin EROGLU

Proposal for a directive
Recital 33

(33) It is important that, as a matter of principle, the information communicated under Directive 2011/16/EU is used for the assessment, administration and enforcement of taxes which are covered by the material scope of that Directive. While this was not precluded so far, uncertainties regarding the use of information have arisen due to unclear framework. Given the interlinks between tax fraud, evasion and avoidance and anti-money laundering and the synergies in terms of enforcement, it is appropriate to clarify that information communicated between Member States may also be used for the assessment, administration and enforcement customs duties and anti-money laundering and combating the financing of terrorism. However, the provisions in this Directive should not double or materially overlap with the provisions in the Union's anti- money-laundering framework.

Amendment 103 #

Pedro MARQUES, Aurore LALUCQ, Pedro SILVA PEREIRA, Paul TANG, Joachim SCHUSTER

Proposal for a directive
Recital 33 a (new)

(33a) The Union legislative framework on the prevention of the use of the financial system for the purposes of money laundering or terrorist financing is currently being reviewed. In order to ensure uniform standards for reporting entities, implementing powers should be conferred on the Commission to adapt the present Directive on requirements regarding the identification of beneficial owners, especially in Annex I. Member States are encouraged to keep developing their respective national registries, giving particular consideration to the regularity of information updates, accuracy of content, accessibility and user- friendliness.

Amendment 104 #

Pedro MARQUES, Aurore LALUCQ, Pedro SILVA PEREIRA, Paul TANG, Joachim SCHUSTER, René REPASI, Niels FUGLSANG, Evelyn REGNER, Jonás FERNÁNDEZ

Proposal for a directive
Recital 34

(34) Directive 2011/16/EU provides for the possibility to use the information exchanged for other purposes than for direct and indirect tax purposes to the extent that the sending Member State has stated the purpose allowed for the use of such information in a list. However, the procedure for such use is cumbersome as the sending Member State need to be consulted before the receiving Member State can use the information for other purposes. Removing the requirement for such consultation should alleviate the administrative burden and allow swift action from tax authorities when needed. It should therefore not be required to consult the sending Member State where the intended use of information is covered in a list drafted beforehand by the sending Member State. Such list can include the use of information of non-tax related data by local authorities in the framework of thresholds and limitations attached to the delivery of certain services such as services provided via an online platform in particular.

Amendment 105 #

Proposal for a directive
Recital 35 a (new)

(35a) Information acquired through the reporting or the exchange of information under Directive 2011/16/EU should be effectively used by each Member State. Therefore, a mechanism ensuring effective use, including risk analysis of the data, should be introduced in each Member State.

Amendment 106 #

Proposal for a directive
Recital 36

Amendment 107 #

Pedro MARQUES, Aurore LALUCQ, Pedro SILVA PEREIRA, Paul TANG, Joachim SCHUSTER, René REPASI, Niels FUGLSANG, Evelyn REGNER, Jonás FERNÁNDEZ

Proposal for a directive
Recital 36

(36) In order to enhance the efficient use of resources, facilitate the exchange of information and avoid the need for each Member States to make similar changes to their systems for storing information, a central directory should be established, accessible to all Member States and only for statistical purposes to the Commission, to which Member States would upload and store reported information, instead of exchanging that information by secured email. This effort should also enhance the exchange of best practices on how to implement digital tools in tax administrations to reduce compliance costs and bureaucracy, while improving effectiveness and efficiency, and taking into account the need to qualify human resources. The practical arrangements necessary for the establishment of such central directory should be adopted by the Commission.

Amendment 108 #

Pedro MARQUES, Aurore LALUCQ, Pedro SILVA PEREIRA, Paul TANG, Joachim SCHUSTER, René REPASI, Niels FUGLSANG, Evelyn REGNER, Jonás FERNÁNDEZ

Proposal for a directive
Recital 36 a (new)

(36a) The Commission is entitled to produce reports and documents, using the information exchanged in an anonymised manner, so as to take into account the taxpayers’ rights to confidentiality and in compliance with Regulation (EC)1049/2001 regarding public access to European Parliament, Council and Commission documents. The publication of anonymised and aggregated country- by-country report statistics, including on effective tax rates, on an annual basis for all Member States contributes to improve the quality of public debates on taxation affairs.

Amendment 109 #

Proposal for a directive
Recital 38

(38) The minimum retention period of records of information obtained through exchange of information between Member States pursuant to Directive 2011/16/EU should be no longer than necessary but, in any event, not shorter than 510 years. Member States should not retain information longer than necessary to achieve the purposes of this Directive.

Amendment 110 #

Martin HLAVÁČEK, Engin EROGLU, Monica SEMEDO, Ondřej KOVAŘÍK, Billy KELLEHER

Proposal for a directive
Recital 38

(38) The minimum retention period of records of information obtained through exchange of information between Member States pursuant to Directive 2011/16/EU should be no longer than necessary but, in any event, not shorter than 53 years. Member States should not retain information longer than necessary to achieve the purposes of this Directive.

Amendment 111 #

Proposal for a directive
Recital 39

(39) In order to ensure ~~compliance with~~a proper enforcement of the rules under theis Directive ~~2011/16/EU~~, Member States should lay down the rules on penalties, and other compliance measures that should be effective, proportionate and dissuasive. Each Member State should apply those rules in accordance with their national laws and the provisions set forth in this Directpplicable to infringements of national provisions on mandatory exchange of information reported by crypto-asset service providers, that should be effective, proportionate and dissuasive.

Amendment 112 #

Martin HLAVÁČEK, Engin EROGLU, Monica SEMEDO, Ondřej KOVAŘÍK, Billy KELLEHER

Proposal for a directive
Recital 39

(39) In order to ensure compliance with the Directive 2011/16/EU, Member States should lay down the rules on penalties and other compliance measures that should be effective, proportionate and dissuasive. Each Member State should apply those rules in accordance with their national laws and the provisions set forth in this Directive. When doing so, Member States should ensure that they correctly identify the party at fault for each infringement.

Amendment 113 #

Proposal for a directive
Recital 40

(40) To guarantee an adequate level of effectiveness in all Member States, minimum levels of penalties should be established in relation to two conducts that are considered grievous: namely failure to report after two administrative reminders and when the provided information contains incomplete, incorrect or false data, which substantially affects the integrity and reliability of the reported information. Incomplete, incorrect or false data substantially affect the integrity and reliability of the reported information when they amount to more than 25 % of the total data that the taxpayer or reporting entity should have correctly reported in accordance with the required information set forth in Annex VI, Section II, subparagraph (B). These minimum amounts of penalties should not prevent Member States from applying more stringent sanctions for these two types of infringements. Member States still have to apply effective, dissuasive and proportional penalties for other types of infringements.deleted

Amendment 114 #

Proposal for a directive
Recital 40

(40) To guarantee an adequate level of effectiveness in all Member States, ~~minimum levels of~~effective, proportionate and dissuasive penalties should be established in relation to two conducts that are considered grievous: namely failure to report after two administrative reminders and when the provided information contains incomplete, incorrect or false data, which substantially affects the integrity and reliability of the reported information. Incomplete, incorrect or false data substantially affect the integrity and reliability of the reported information when they amount to more than 250 % of the total data that the taxpayer or reporting entity should have correctly reported in accordance with the required information set forth in Annex VI, Section II, subparagraph (B). ~~These minimum amounts of penalties should not prevent Member States from applying more stringent sanctions for these two types of infringements.~~ Member States still have to apply effective, dissuasive and proportional penalties for other types of infringements.

Amendment 115 #

Martin HLAVÁČEK, Engin EROGLU, Monica SEMEDO, Ondřej KOVAŘÍK, Billy KELLEHER

Proposal for a directive
Recital 40

(40) To guarantee an adequate level of effectiveness in all Member States, minimum levels of penalties should be established in relation to two conducts that are considered grievous: namely failure to report after two administrative reminders and when the provided information contains incomplete, incorrect or false data, which substantially affects the integrity and reliability of the reported information. Incomplete, incorrect or false data substantially affect the integrity and reliability of the reported information when they amount to more than 2510 % of the total data that the taxpayer or reporting entity should have correctly reported in accordance with the required information set forth in Annex VI, Section II, subparagraph (B). These minimum amounts of penalties should not prevent Member States from applying more stringent sanctions for these two types of infringements. Member States still have to apply effective, dissuasive and proportional penalties for other types of infringements.

Amendment 116 #

Proposal for a directive
Recital 41

~~(41) In order to take into account possible changes in the prices for goods and services, the Commission should evaluate the penalties provided for in this Directive every 5 years.~~deleted

Amendment 117 #

Proposal for a directive
Recital 41

~~(41) In order to take into account possible changes in the prices for goods and services, the Commission should evaluate the penalties provided for in this Directive every 5 years.~~deleted

Amendment 118 #

Martin HLAVÁČEK, Engin EROGLU, Monica SEMEDO, Eva Maria POPTCHEVA, Ondřej KOVAŘÍK

Proposal for a directive
Recital 41

(41) In order to take into account possible changes in the prices for goods and services, the Commission should evaluate the penalties provided for in this Directive every 52 years.

Amendment 119 #

Proposal for a directive
Recital 42 a (new)

(42a) Following the judgment of the Court of Justice of the European Union in Case C-694/20, Directive 2011/16/EU should be amended in such a manner that its provisions do not have the effect of requiring a lawyer acting as an intermediary, where he or she is exempt from the reporting obligation, on account of the legal professional privilege by which he or she is bound, to notify any other intermediary who is not his or her client of that intermediary’s reporting obligations while preserving the obligation of intermediaries to notify without delay his or her client of his or her reporting obligations.

Amendment 120 #

Martin HLAVÁČEK, Gilles BOYER, Engin EROGLU, Monica SEMEDO, Ondřej KOVAŘÍK

Proposal for a directive
Recital 44 a (new)

(44a) International data exchange for tax purposes constitutes a necessary instrument to fight tax fraud in a globalized world. Given that there is an EU-wide standard for personal data protection, uniform rules regarding exchanges with third countries and ensuring data protection in international exchanges of tax information, both by the transferring Member States and by the receiving jurisdiction, should be established.

Amendment 121 #

Pedro MARQUES, Aurore LALUCQ, Pedro SILVA PEREIRA, Paul TANG, Joachim SCHUSTER, René REPASI, Niels FUGLSANG, Evelyn REGNER, Jonás FERNÁNDEZ

Proposal for a directive
Recital 44 a (new)

(44a) The successive revisions of the EU legislative framework on exchange of information should be reflected in the agreements with third countries. Therefore, where there is a signed agreement, the Union and the Member States shall seek its review.

Amendment 122 #

Pedro MARQUES, Aurore LALUCQ, Pedro SILVA PEREIRA, Paul TANG, Joachim SCHUSTER, René REPASI, Niels FUGLSANG, Evelyn REGNER, Jonás FERNÁNDEZ

Proposal for a directive
Article 1 – paragraph 1 – point 1 – point a a (new)

~~14. “advance cross-border~~(aa) point 14 is amended as follows: "14. ‘advance ruling”’ means any agreement, communication, or any other instrument or action with similar effects, including one issued, amended or renewed in the context of a tax audit, and which meets the following conditions: (a) is issued, amended or renewed by, or on behalf of, the government or the tax authority of a Member State, or the Member State’'s territorial or administrative subdivisions, including local authorities, irrespective of whether it is effectively used; (b) is issued, amended or renewed, to a particular person or a group of persons, and upon which that person or a group of persons is entitled to rely; (c) concerns the interpretation or application of a legal or administrative provision concerning the administration or enforcement of national laws relating to taxes of the Member State, or the Member State’'s territorial or administrative subdivisions, including local authorities; ~~(d) transaction or to the question of whether or not activities carried on by a person in another jurisdiction create a permanent establishment; and~~relates to a cross-border (e) is made in advance of the transactions or of the activities in another jurisdiction potentially creating a permanent establishment or in advance of the filing of a tax return covering the period in which the transaction or series of transactions or activities took place. The ~~cross-border~~ transaction may involve, but is not restricted to, the making of investments, the provision of goods, services, finance or the use of tangible or intangible assets and does not have to directly involve the person receiving the advance ~~cross-border ruling;~~ ruling;" (This amendment applies throughout the text. Adopting it will necessitate corresponding adjustments throughout.) Or. en (https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02011L0016-20230101)

Amendment 123 #

Pedro MARQUES, Aurore LALUCQ, Pedro SILVA PEREIRA, Paul TANG, Joachim SCHUSTER, René REPASI, Niels FUGLSANG, Evelyn REGNER, Jonás FERNÁNDEZ

Proposal for a directive
Article 1 – paragraph 1 – point 1 – point a b (new)

Directive 2011/16/EU
Article 3 – point 16

(ab) point 16 is deleted.

Amendment 124 #

Proposal for a directive
Article 1 – paragraph 1 – point 1 – point b

Directive 2011/16/EU
Article 3 – point 28

28. ‘high net worth individual’ means an individual that holds in total a minimum of EUR 1 0500 000 in financial or investable wealth or assets under management, excluding that individual’s main private residence. For the purposes of this Directive, an individual shall be considered as a high net worth individual when that minimum threshold is met at any time during the calendar year for which the exchange takes place.

Amendment 125 #

Proposal for a directive
Article 1 – paragraph 1 – point 1 – point b

Directive 2011/16/EU
Article 3 – point 28

28. ‘high net worth individual’ means an individual that holds in total a minimum of EUR ~~1 00~~750 000 in financial or investable wealth or assets under management, excluding that individual’s main private residence. For the purposes of this Directive, an individual shall be considered as a high net worth individual when that minimum threshold is met at any time during the calendar year for which the exchange takes place.

Amendment 126 #

Proposal for a directive
Article 1 – paragraph 1 – point 1 – point b

Directive 2011/16/EU
Article 3 – point 33

33. ‘home Member State’ means home Member State as defined in ~~Regulation XXX~~[please insert reference - Article 3 - paragraph 1 - point 33 of Regulation (EU) 2023/… of the European Parliament and of the Council on markets in crypto-assets, and amending Regulations (EU) No 1093/2010 and (EU) No 1095/2010 and Directives 2013/36/EU and (EU) 2019/1937].

Amendment 127 #

Proposal for a directive
Article 1 – paragraph 1 – point 1 – point b

Directive 2011/16/EU
Article 3 – point 34

34. ‘distributed ledger address’ means distributed ledger address as defined in Regulation ~~XXX~~[please insert reference - Article 3 - paragraph 1 - point 18 of Regulation (EU) 2023/… of the European Parliament and of the Council on markets in crypto-assets, and amending Regulations (EU) No 1093/2010 and (EU) No 1095/2010 and Directives 2013/36/EU and (EU) 2019/1937].

Amendment 128 #

Pedro MARQUES, Aurore LALUCQ, Pedro SILVA PEREIRA, Paul TANG, Joachim SCHUSTER, René REPASI, Niels FUGLSANG, Evelyn REGNER, Jonás FERNÁNDEZ

Proposal for a directive
Article 1 – paragraph 1 – point 1 – point b

34a. 'beneficial owner' means beneficial owner as defined in Article 2, point 22, of [please insert reference - Regulation on the prevention of the use of the financial system for the purposes of money laundering and terrorist financing - COM 2021/420 FINAL].

Amendment 129 #

Proposal for a directive
Article 1 – paragraph 1 – point 1 – point b

Directive 2011/16/EU
Article 3 – point 34 a (new)

34a. ' Crypto-Asset Service Provider ' means Crypto-Asset Service Provider as defined in Regulation XXX [MiCA].

Amendment 130 #

Proposal for a directive
Article 1 – paragraph 1 – point 1 – point b

Directive 2011/16/EU
Article 3 – point 34 b (new)

34b. ‘Crypto-Asset Operator’ means a provider of Crypto-Asset Services other than a Crypto-Asset Service Provider.

Amendment 131 #

Pedro MARQUES, Aurore LALUCQ, Paul TANG, Joachim SCHUSTER, René REPASI, Niels FUGLSANG, Evelyn REGNER, Jonás FERNÁNDEZ

Proposal for a directive
Article 1 – paragraph 1 – point 1 a (new)

Directive 2011/16/EU
Article 6 – paragraph 4

(1a) In Article 6, paragraph 4 is replaced by the following: "4. When specifically requested by the requesting authority, the requested authority shall communicate original documents ~~provided that this is not contrary to the provisions in force in the Member State of the requested authority.~~ ." Or. en (https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02011L0016-20230101)

Amendment 132 #

Pedro MARQUES, Aurore LALUCQ, Pedro SILVA PEREIRA, Paul TANG, Joachim SCHUSTER, René REPASI, Niels FUGLSANG, Evelyn REGNER, Jonás FERNÁNDEZ

Proposal for a directive
Article 1 – paragraph 1 – point 1 b (new)

Directive 2011/16/EU
Article 7 – paragraph 4 a (new)

(1b) The following paragraph is added: "4a. Where upon the receipt of the requested information, the requesting authority submits a follow-up request, the requested authority shall provide that further required information as soon as possible, and no later than one month from the date of receipt of the follow-up request."

Amendment 133 #

Pedro MARQUES, Aurore LALUCQ, Pedro SILVA PEREIRA, Paul TANG, Joachim SCHUSTER, René REPASI, Niels FUGLSANG, Evelyn REGNER, Jonás FERNÁNDEZ

Proposal for a directive
Article 1 – paragraph 1 – point 2 – point a – point i

Directive 2011/16/EU
Article 8 – paragraph 1 – point e

(e) ~~ownership of and income~~beneficial ownership, income and capital gains from immovable property;

Amendment 134 #

Proposal for a directive
Article 1 – paragraph 1 – point 2 – point a – point i

Directive 2011/16/EU
Article 8 – paragraph 1 – point e

(e) ~~ownership of and income~~beneficial ownership, income and capital gains from immovable property;

Amendment 135 #

Pedro MARQUES, Aurore LALUCQ, Pedro SILVA PEREIRA, Paul TANG, Joachim SCHUSTER, René REPASI, Niels FUGLSANG, Evelyn REGNER, Jonás FERNÁNDEZ

Proposal for a directive
Article 1 – paragraph 1 – point 2 – point a – point i

Directive 2011/16/EU
Article 8 – paragraph 1 – point e a (new)

(ea) beneficial ownership, income and capital gains from financial assets;

Amendment 136 #

Pedro MARQUES, Aurore LALUCQ, Pedro SILVA PEREIRA, Paul TANG, Joachim SCHUSTER, René REPASI, Niels FUGLSANG, Evelyn REGNER, Jonás FERNÁNDEZ

Proposal for a directive
Article 1 – paragraph 1 – point 2 – point a – point i

Directive 2011/16/EU
Article 8 – paragraph 1 – point e b (new)

(eb) beneficial ownership, income and capital gains from high-value non- financial assets, such as precious commodities, art, and other goods held in free ports, customs warehouses, safe deposit boxes;

Amendment 137 #

Pedro MARQUES, Aurore LALUCQ, Pedro SILVA PEREIRA, Paul TANG, Joachim SCHUSTER, René REPASI, Niels FUGLSANG, Evelyn REGNER, Jonás FERNÁNDEZ

Proposal for a directive
Article 1 – paragraph 1 – point 2 – point a – point i

Directive 2011/16/EU
Article 8 – paragraph 1 – point e c (new)

(ec) beneficial ownership, capital gains and lease income of certain goods, as defined in Article 16b of [Please insert reference to AMLD - Directive on mechanisms to be put in place by the Member States for the prevention of the use of the financial system for the purposes of money laundering or terrorist financing];

Amendment 138 #

Proposal for a directive
Article 1 – paragraph 1 – point 2 – point a – point i

Directive 2011/16/EU
Article 8 – paragraph 1 – point g a (new)

(ga) beneficial ownership, income and capital gains from financial assets;

Amendment 139 #

Proposal for a directive
Article 1 – paragraph 1 – point 2 – point a – point i

Directive 2011/16/EU
Article 8 – paragraph 1 – point g b (new)

(gb) beneficial ownership, income and capital gains from non-financial assets, such as cash, art, gold or other valuables held at free ports, customs warehouses or safe deposit boxes;

Amendment 140 #

Proposal for a directive
Article 1 – paragraph 1 – point 2 – point a – point i

Directive 2011/16/EU
Article 8 – paragraph 1 – point g c (new)

(gc) beneficial ownership of yachts and private jets;

Amendment 141 #

Proposal for a directive
Article 1 – paragraph 1 – point 2 – point a – point i

Directive 2011/16/EU
Article 8 – paragraph 1 – point g d (new)

(gd) beneficial ownership of accounts at larger peer-to-peer lending, crowdfunding and similar platforms;

Amendment 142 #

Proposal for a directive
Article 1 – paragraph 1 – point 2 – point a – point ii

Directive 2011/16/EU
Article 8 – paragraph 1 – subparagraph 1 a (new)

For taxable periods starting on or after 1 January 2026, Member States shall include the TIN of residents issued by the Member State of residence in the communication of the information referred to in the first subparagraph, on condition that the TIN in the tax law system concerned does not contain information which goes beyond tax purposes.

Amendment 143 #

Pedro MARQUES, Aurore LALUCQ, Pedro SILVA PEREIRA, Paul TANG, Joachim SCHUSTER, René REPASI, Niels FUGLSANG, Evelyn REGNER, Jonás FERNÁNDEZ

Proposal for a directive
Article 1 – paragraph 1 – point 2 – point b a (new)

Directive 2011/16/EU
Article 8 – paragraph 2 a (new)

(ba) In paragraph 2, the following subparagraph is added : "The automatic exchange of information shall be deemed to be respected for points h to k, paragraph 1, first subparagraph, if competent authorities of any other Member States can access such information either through the national registries or data retrieval systems or interconnected registries as provided in [please insert reference – proposal for a directive on the mechanisms to be put in place by the Member States for the prevention of the use of the financial system for the purposes of money laundering or terrorist financing and repealing Directive (EU) 2015/849]."

Amendment 144 #

Proposal for a directive
Article 1 – paragraph 1 – point 2 – point b a (new)

Directive 2011/16/EU
Article 8 – paragraph 3

(ba) paragraph 3 is deleted.

Amendment 145 #

Pedro MARQUES, Aurore LALUCQ, Pedro SILVA PEREIRA, Paul TANG, Joachim SCHUSTER, René REPASI, Niels FUGLSANG, Evelyn REGNER, Jonás FERNÁNDEZ

Proposal for a directive
Article 1 – paragraph 1 – point 2 – point b a (new)

Directive 2011/16/EU
Article 8 – paragraph 3

(ba) paragraph 3 is deleted.

Amendment 146 #

Pedro MARQUES, Aurore LALUCQ, Pedro SILVA PEREIRA, Paul TANG, Joachim SCHUSTER, René REPASI, Niels FUGLSANG, Evelyn REGNER, Jonás FERNÁNDEZ

Proposal for a directive
Article 1 – paragraph 1 – point 2 – point b b (new)

Directive 2011/16/EU
Article 8 – paragraph 3a – subparagraph 2 – point a

(bb) in paragraph 3a, second subparagraph, point a is replaced by the following: "(a) the name, address, TIN(s) and date and place of birth (in the case of an individual) of each Reportable Person that is an Account Holder of the account and, in the case of any Entity that is anthe ultimate beneficial Account Holder and that, after application of due diligence rules consistent with the Annexes, is identified as having one or more Controlling Persons that is a Reportable Person, the name, address, and TIN(s) of the Entity and the name, address, TIN(s) and date and place of birth of each Reportable Person; ~~(https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02011L0016-20230101)~~" Or. en

Amendment 147 #

Proposal for a directive
Article 1 – paragraph 1 – point 2 a (new)

Directive 2011/16/EU
Article 8 a (new)

(2a) The following Article is inserted : "Article 8 a (new) Registries on preferential tax regimes in personal income tax systems Member States shall keep registries or data retrieval systems regarding the number of users for all types of preferential tax regimes in personal income tax systems and updated estimations of associated costs or loss of tax revenues."

Amendment 148 #

Proposal for a directive
Article 1 – paragraph 1 – point 3 – point b a (new)

Directive 2011/16/EU
Article 8a – paragraph 3 – subparagraph 2 a (new)

(ba) in paragraph 3, the following subparagraph is added : "The competent authority shall not sign new bilateral or multilateral advance pricing arrangements with third countries that do not permit their disclosure to competent authorities of other Member States."

Amendment 149 #

Pedro MARQUES, Aurore LALUCQ, Pedro SILVA PEREIRA, Paul TANG, Joachim SCHUSTER, René REPASI, Niels FUGLSANG, Evelyn REGNER, Jonás FERNÁNDEZ

Proposal for a directive
Article 1 – paragraph 1 – point 3 – point b a (new)

Directive 2011/16/EU
Article 8a – paragraph 3 – subparagraph 2 a (new)

(ba) in paragraph 3 the following subparagraph is added: "The competent authority shall not negotiate and agree new bilateral or multilateral advance pricing arrangements with third countries that do not permit its disclosure to competent authority of other Member States as from 1 January 2024."

Amendment 150 #

Pedro MARQUES, Aurore LALUCQ, Pedro SILVA PEREIRA, Paul TANG, Joachim SCHUSTER, René REPASI, Niels FUGLSANG, Evelyn REGNER, Jonás FERNÁNDEZ

Proposal for a directive
Article 1 – paragraph 1 – point 3 – point d – point i a (new)

Directive 2011/16/EU
Article 8a – paragraph 6 – point b

(ia) point b is replaced by the following: "(b) a summary of the advance ~~cross- border~~ ruling or advance pricing arrangement, including a description of the relevant business activities or transactions or series of transactions, the resulting effective tax rate of the tax payer in the requested Member State and any other information that could assist the competent authority in assessing a potential tax risk, without leading to the disclosure of a commercial, industrial or professional secret or of a commercial process, or of information whose disclosure would be contrary to public policy; (https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02011L0016-20230101);" Or. en

Amendment 151 #

Proposal for a directive
Article 1 – paragraph 1 – point 3 a (new)

Directive 2011/16/EU
Article 8aa – paragraph 1

(3a) Article 8aa, paragraph 1 is changed as follows: "1. Each Member State shall take the necessary measures to require ~~the Ultimate Parent Entity of an MNE Group that is~~filing a country-by-country report with respect to its Reporting Fiscal Year within 12 months of the last day of the Reporting Fiscal Year to the following entities with residentce for tax purposes in its territory, or any other Reporting Entity in accordance with Section II of Annex III, to file a country-by-country report with respect to its Reporting Fiscal Year within 12 months of the last day of the Reporting Fiscal Year of the MNE Group in accordance with Section II of Annex III. : (1) large undertakings as defined in directive 2013/34/EU; (2) Ultimate Parent Entity or any other Reporting Entity of MNE Groups, despite the global annual turnover of the MNE Group; (3) any Constituent Entity, in the case the tax residence of the Ultimate Parent Entity is in a third jurisdiction, despite the global annual turnover of the MNE Group." Or. en (https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02011L0016-20230101)

Amendment 152 #

Pedro MARQUES, Aurore LALUCQ, Pedro SILVA PEREIRA, Paul TANG, Joachim SCHUSTER, René REPASI, Niels FUGLSANG, Evelyn REGNER, Jonás FERNÁNDEZ

Proposal for a directive
Article 1 – paragraph 1 – point 3 a (new)

Directive 2011/16/EU
Article 8aa – paragraph 2 – subparagraph 1a

(3a) in Article 8aa, paragraph 2, the following subparagraph is added: "The competent authority of the Member State where the country-by-country report was received pursuant to paragraph 1 shall also communicate that report to the competent services of the Commission, which is responsible for the centralised register of country-by-country reports. The Commission shall publish anonymised and aggregated country-by- country report statistics on an annual basis for all Member States."

Amendment 153 #

Martin HLAVÁČEK, Engin EROGLU, Monica SEMEDO, Ondřej KOVAŘÍK

Proposal for a directive
Article 1 – paragraph 1 – point 3 a (new)

Directive 2011/16/EU
Article 8ab – paragraph 5

(3a) In article 8ab, paragraph 5 is replaced by the following: "5. Each Member State may take the necessary measures to give intermediaries the right to a waiver from filing information on a reportable cross-border arrangement where the reporting obligation would breach the legal professional privilege under the national law of that Member State. In such circumstances, each Member State shall take the necessary measures to require intermediaries to notify, without delay, any other intermediary or, if there is no such intermediary, the relevant taxpayer of their reporting obligations under paragraph 6. Intermediaries may only be entitled to a waiver under the first subparagraph to the extent that they operate within the limits of the relevant national laws that define their professions. " Or. en (https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02011L0016-20230101)

Amendment 154 #

Proposal for a directive
Article 1 – paragraph 1 – point 3 a (new)

Directive 2011/16/EU
Article 8ab – paragraph 5 – subparagraph 1

(3a) in Article 8ab, paragraph 5, the first subparagraph is replaced by the following: "5. Each Member State may take the necessary measures to give intermediaries the right to a waiver from filing information on a reportable cross-border arrangement where the reporting obligation would breach the legal professional privilege under the national law of that Member State. In such circumstances, each Member State shall take the necessary measures to require any intermediar~~ies to notify, without delay, any other~~y that has been granted a waiver to notify, without delay, his or her client, if such client is an intermediary or, if there is no such intermediary, if such client is the relevant taxpayer, of their reporting obligations under paragraph 6. " Or. en (https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02011L0016-20230101)

Amendment 155 #

Pedro MARQUES, Aurore LALUCQ, Pedro SILVA PEREIRA, Paul TANG, Joachim SCHUSTER, René REPASI, Niels FUGLSANG, Evelyn REGNER, Jonás FERNÁNDEZ

Proposal for a directive
Article 1 – paragraph 1 – point 4

Directive 2011/16/EU
Article 8ab – paragraph 14 – point c

(c) a summary of the content of the reportable ~~cross-border~~ arrangement, including a reference to the name by which it is commonly known, if any, and a description of the relevant arrangements, the expected impact on the effective tax rate of the tax payer in the requested Member State and any other information that could assist the competent authority in assessing a potential tax risk~~, without leading to the disclosure of a commercial, industrial or professional secret or of a commercial process, or of information whose disclosure would be contrary to public policy~~;

Amendment 156 #

Pedro MARQUES, Aurore LALUCQ, Pedro SILVA PEREIRA, Paul TANG, Joachim SCHUSTER, René REPASI, Niels FUGLSANG, Evelyn REGNER, Jonás FERNÁNDEZ

Proposal for a directive
Article 1 – paragraph 1 – point 4 a (new)

Directive 2011/16/EU
Article 8ab – paragraph 14 – point h a (new)

(4a) in Article 8ab, paragraph 14, the following point is added: "(ha) the list of beneficiaries, updated on a yearly basis."

Amendment 157 #

Proposal for a directive
Article 1 – paragraph 1 – point 6

Directive 2011/16/EU
Article 8ad – paragraph 1

1. Each Member State shall take the ~~necessary~~adequate measures to require Reporting Crypto-Asset Service Providers to carry out the due diligence procedures and fulfil reporting requirements laid down in Sections II and III of Annex VI. Each Member State shall also ensure the effective implementation of, and compliance with, such measures in accordance with Section V of Annex VI.

Amendment 158 #

Proposal for a directive
Article 1 – paragraph 1 – point 6

Directive 2011/16/EU
Article 8ad – paragraph 2

2. The competent authority of a Member State where the reporting referred to in paragraph 1 of this Article takes place shall, by means of automatic exchange, and within the time limit laid down in paragraph 5 of this Article, communicate t~~he information specified in paragraph 3 of this Article to competent authorities of all other Member States~~o the competent authorities of all other Member States the information concerning their residents specified in paragraph 3 of this Article in accordance with the practical arrangements adopted pursuant to Article 21.

Amendment 159 #

Proposal for a directive
Article 1 – paragraph 1 – point 6

Directive 2011/16/EU
Article 8ad – paragraph 3 – point i

(i) the aggregate fair market value, as well as the number of units value of Transfers effectuated by the Reporting Crypto-Asset Service Provider to distributed ledger addresses as defined in ~~Regulation XXX not known to be associated with a virtual asset service provider or financial institution.~~[please insert reference - Article 3 - paragraph 1 - point 20 of Regulation (EU) 2023/… of the European Parliament and of the Council on information accompanying transfers of funds and certain crypto-assets and amending Directive (EU) 2015/849]

Amendment 160 #

Martin HLAVÁČEK, Engin EROGLU, Monica SEMEDO, Ondřej KOVAŘÍK

Proposal for a directive
Article 1 – paragraph 1 – point 6

Directive 2011/16/EU
Article 8ad – paragraph 3 – subparagraph 3

For the purposes of points (d) to (h) of this point, the fair market value shall be determined and reported in a single Fiat Currency, valued at the time of each Reportable Transaction in a manner that is consistently applied by the Reporting Crypto-Asset Service Provider. The European Commission in consultation with the Expert Group on Administrative cooperation in the field of direct taxation shall issues guidelines on fair market valuation.

Amendment 161 #

Proposal for a directive
Article 1 – paragraph 1 – point 6

Directive 2011/16/EU
Article 8ad – paragraph 4 a (new)

4a. The Commission shall not have access to information referred to in points (a) and (b) of paragraph 3 of this Article.

Amendment 162 #

Proposal for a directive
Article 1 – paragraph 1 – point 6

5. The communication pursuant to paragraph 3 of this Article shall take place using the standard computerised format referred to in Article 20(5) within 23 months following the end of the calendar year to which the reporting requirements applicable to Reporting Crypto-Asset Service Providers relate. The first information shall be communicated for the relevant calendar year or other appropriate reporting period as from 1 January 2027.

Amendment 163 #

Martin HLAVÁČEK, Engin EROGLU, Monica SEMEDO, Eva Maria POPTCHEVA, Ondřej KOVAŘÍK

Proposal for a directive
Article 1 – paragraph 1 – point 6

Directive 2011/16/EU
Article 8ad – paragraph 6

6. Notwithstanding paragraph 3, it is not necessary to report the information in relation to a Crypto-Asset User where the Reporting Crypto-Asset Service Provider has obtained adequate assurances that another Reporting Crypto-Asset Service Provider fulfils all reporting requirements of this Article in respect of that Crypto- Asset User.deleted

Amendment 164 #

Proposal for a directive
Article 1 – paragraph 1 – point 6

Directive 2011/16/EU
Article 8ad – paragraph 6

Amendment 165 #

Proposal for a directive
Article 1 – paragraph 1 – point 6

Directive 2011/16/EU
Article 8ad – paragraph 7 – subparagraph 1

For the purpose of complying with the reporting requirements referred to in paragraph 1 of this Article, each Member State shall lay down the necessary rules to require a Crypto-Asset Operator to register within the Union. The competent authority of the Member State of registration shall allocate an individual identification number to such Crypto- Asset Operator.deleted

Amendment 166 #

Proposal for a directive
Article 1 – paragraph 1 – point 6

Directive 2011/16/EU
Article 8ad – paragraph 7 – subparagraph 1

For the purpose of complying with the reporting requirements referred to in paragraph 1 of this Article, each Member State shall lay down the ~~necessary~~adequate rules to require a Crypto-Asset Operator to register within the Union. The competent authority of the Member State of registration shall allocate an individual identification number to such Crypto-Asset Operator.

Amendment 167 #

Proposal for a directive
Article 1 – paragraph 1 – point 6

Directive 2011/16/EU
Article 8ad – paragraph 7 – subparagraph 2

Member States shall lay down rules pursuant to which a Crypto-Asset Operator may choose to register with the competent authority of a single Member State in accordance with the rules laid down in of Section V, paragraph F, of Annex VI.deleted

Amendment 168 #

Proposal for a directive
Article 1 – paragraph 1 – point 6

Directive 2011/16/EU
Article 8ad – paragraph 7 – subparagraph 3

Member States shall take the necessary measures to require that a Crypto-Asset Operator, whose registration has been revoked in accordance with Section V, subparagraph F(7), of Annex VI, can only be permitted to register again if it provides to the authorities of a Member State concerned proof of compliance with the penalties imposed as provided for in Article 25a and appropriate assurance as regards its commitment to comply with the reporting requirements within the Union, including any outstanding unfulfilled reporting requirements.deleted

Amendment 169 #

Proposal for a directive
Article 1 – paragraph 1 – point 6

Directive 2011/16/EU
Article 8ad – paragraph 8

~~8. Paragraph 7 shall not apply to Crypto-Asset Service Providers within the meaning of Section IV, subparagraph B(1), of Annex VI.~~deleted

Amendment 170 #

Proposal for a directive
Article 1 – paragraph 1 – point 6

Directive 2011/16/EU
Article 8ad – paragraph 9

9. The Commission shall, by means of implementing acts, lay down the practical and technical arrangements necessary for the registration and identification of Crypto-Asset Operator. Those implementing acts shall be adopted in accordance with the procedure referred to in Article 26(2).deleted

Amendment 171 #

Proposal for a directive
Article 1 – paragraph 1 – point 6

Directive 2011/16/EU
Article 8ad – paragraph 11 – subparagraph 1

The Commission shall, by means of implementing acts, following a reasoned request by any Member State or on its own initiative, determine whether the information that is required to be automatically exchanged pursuant to an agreement between competent authorities of the Member State concerned and a non- Union jurisdiction is correspondent to that specified in Section II, paragraph B, of Annex VI, within the meaning of Section IV, subparagraph F(5), of Annex VI. Those implementing acts shall be adopted in accordance with the procedure referred to in Article 26(2), without undue delay.

Amendment 172 #

Pedro MARQUES, Aurore LALUCQ, Pedro SILVA PEREIRA, Paul TANG, Joachim SCHUSTER, René REPASI, Niels FUGLSANG, Evelyn REGNER, Jonás FERNÁNDEZ

Proposal for a directive
Article 1 – paragraph 1 – point 6

Directive 2011/16/EU
Article 8ad – paragraph 11 a (new)

11a. The provisions laid down by paragraph 11 shall not be applicable if the non-Union jurisdiction is currently listed in Annex I or Annex II of the EU list of non-cooperative jurisdictions for tax purposes, or identified in the list of third countries which have strategic deficiencies in their AML/CFT regimes, or if it has been part of either in the previous 12 months. Furthermore, any future listing in Annex I or Annex II of the EU list of non- cooperative jurisdictions for tax purposes or identification as a third country which has strategic deficiencies in its AML/CFT regime shall suspend the effect of any existing implementing acts regarding that specific jurisdiction.

Amendment 173 #

Proposal for a directive
Article 1 – paragraph 1 – point 6

Directive 2011/16/EU
Article 8ad – paragraph 12

12. Notwithstanding paragraph 11 of this Article, where an international standard on the reporting and automatic exchange of information on crypto-assets is determined to be a minimum standard or equivalent, any determination by the Commission, by means of implementing acts, on whether the information that is required to be automatically exchanged pursuant to the implementation of this standard and the competent authority agreement between the Member State(s) concerned and a non-Union jurisdiction shall no longer be required. This information shall be deemed correspondent to the information that is required under this directive, provided that there is an Effective Qualifying Competent Authority Agreement in place between the competent authorities of all Member States concerned and the non- Union jurisdiction. The corresponding provisions in this Article and in Annex VI of this Directive shall no longer apply for such purposes.;deleted

Amendment 174 #

Proposal for a directive
Article 1 – paragraph 1 – point 6 a (new)

Directive 2011/16/EU
Article 8b – paragraph 1

(6a) in Article 8b, paragraph 1 is replaced by the following: "1. Member States shall provide the Commission on an annual basis with all relevant material information, including statistics on the volume of automatic exchanges as well as an assessment of the usability of the data being exchanged under Articles 8(1), 8(3a), 8aa, 8ac and 8acd and with information on the administrative and other relevant costs and benefits relating to exchanges that have taken place and any potential changes, for both tax administrations and third parties. " Or. en (https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02011L0016-20230101)

Amendment 175 #

Pedro MARQUES, Aurore LALUCQ, Pedro SILVA PEREIRA, Paul TANG, Joachim SCHUSTER, René REPASI, Niels FUGLSANG, Evelyn REGNER, Jonás FERNÁNDEZ

Proposal for a directive
Article 1 – paragraph 1 – point 6 a (new)

Directive 2011/16/EU
Article 12a – paragraph 1

(6a) Article 12a, paragraph 1 is replaced by the following: "1. "The competent authority of one or more Member States may request the competent authority of another Member State (or other Member States) to conduct a joint audit. The requested competent authorities shall respond to the request for a joint audit within 630 days of the receipt of the request. The requested competent authorities may reject a request for a joint audit by the competent authority of a Member State on justified grounds. (https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02011L0016-20230101)" Or. en

Amendment 176 #

Enikő GYŐRI

Proposal for a directive
Article 1 – paragraph 1 – point 7 – point b

Directive 2011/16/EU
Article 16 – paragraph 2 – subparagraph 1

With the permission of the competent authority of the Member State communicating information pursuant to this Directive, and only in so far as this is allowed under the legislation of the Member State of the competent authority receiving the information, information and documents received pursuant to this Directive may be used for other purposes than those referred to in paragraph 1.deleted

Amendment 177 #

Proposal for a directive
Article 1 – paragraph 1 – point 7 – point b

Directive 2011/16/EU
Article 16 – paragraph 2 – subparagraph 1

Amendment 178 #

Enikő GYŐRI

Proposal for a directive
Article 1 – paragraph 1 – point 7 – point b

Directive 2011/16/EU
Article 16 – paragraph 2 – subparagraph 2

The competent authority of each Member State shall communicate to the competent authorities of all other Member States a list in accordance with its national law, of information and documents which may be used for purposes other than those referred to in paragraph 1. The competent authority that receives information may use the received information and documents without the permission referred to in the first subparagraph for any of the purposes listed by the communicating Member State.deleted

Amendment 179 #

Enikő GYŐRI

Proposal for a directive
Article 1 – paragraph 1 – point 7 – point b

Directive 2011/16/EU
Article 16 – paragraph 2 – subparagraph 3

The list of information and documents which may be used for purposes other than those referred to in paragraph 1 and which is referred to in paragraph 2, shall be made publicly available by the competent authority of each Member State.deleted

Amendment 180 #

Pedro MARQUES, Aurore LALUCQ, Pedro SILVA PEREIRA, Paul TANG, Joachim SCHUSTER, René REPASI, Niels FUGLSANG, Evelyn REGNER, Jonás FERNÁNDEZ

Proposal for a directive
Article 1 – paragraph 1 – point 7 – point b

Directive 2011/16/EU
Article 16 – paragraph 3

3. Where a competent authority of a Member State considers that information which it has received from the competent authority of another Member State is likely to be useful for the purposes referred to in paragraph 1 to the competent authority of a third Member State, it may transmit that information to the latter competent authority, provided that transmission is in accordance with the rules and procedures laid down in this Directive. It shall inform the competent authority of the Member State from which the information originates about its intention to share that information with a third Member State. ~~The Member State of origin of the information may oppose such a sharing of information within 15 calendar days of receipt of the communication from the Member State wishing to share the information.;~~

Amendment 181 #

Martin HLAVÁČEK, Gilles BOYER, Engin EROGLU, Monica SEMEDO, Ondřej KOVAŘÍK, Eva Maria POPTCHEVA

Proposal for a directive
Article 1 – paragraph 1 – point 7 – point c

Directive 2011/16/EU
Article 16 – paragraph 7

7. The competent authority of each Member State shall put in place an effective mechanism to ensure the assessment of data acquired through the reporting or the exchange of information under Articles 8 to 8ad within the scope of this Directive.’;deleted

Amendment 182 #

Proposal for a directive
Article 1 – paragraph 1 – point 7 – point c

Directive 2011/16/EU
Article 16 – paragraph 7

7. The competent authority of each Member State shall put in place an effective mechanism to ensure the ~~assessment~~use of data acquired through the reporting or the exchange of information under Articles 8 to 8ad within the scope of this Directive as well as to put in place procedures for the systematic risk analysis of the data.;

Amendment 183 #

Pedro MARQUES, Aurore LALUCQ, Pedro SILVA PEREIRA, Paul TANG, Joachim SCHUSTER, René REPASI, Niels FUGLSANG, Evelyn REGNER, Jonás FERNÁNDEZ

Proposal for a directive
Article 1 – paragraph 1 – point 7 a (new)

Directive 2011/16/EU
Article 17 – paragraph 4

(7a) in Article 17, paragraph 4 is amended as follows: "4. The provision of information may be refused where the requested Member State demonstrates it would lead to the disclosure of a commercial, industrial or professional secret or of a commercial process, or of information whose disclosure would be contrary to public policy. " Or. en (https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02011L0016-20230101)

Amendment 184 #

Martin HLAVÁČEK, Engin EROGLU, Monica SEMEDO, Ondřej KOVAŘÍK

Proposal for a directive
Article 1 – paragraph 1 – point 9 – point a

Directive 2011/16/EU
Article 21 – paragraph 5a

(a) the following paragraph 5a is inserted: ‘ 5a The Commission, acting on behalf of Member States, shall by 31 December 2025, develop and provide with technical and logistical support a secure Member State central directory on administrative cooperation in the field of taxation where information to be communicated in the framework of Article 8ad(2) and (3) shall be recorded in order to satisfy the automatic exchange provided for in those paragraphs. The competent authorities of all Member States shall have access to the information recorded in that directory. The Commission shall also have access to the information recorded in that directory for the purposes of complying with its obligations under this Directive, however with the limitations set out in Article 8a(8), Article 8ab(17) and Article 8ad(8). The necessary practical arrangements shall be adopted by the Commission in accordance with the procedure referred to in Article 26(2). Until that secure central directory is operational, the automatic exchange provided for in Article 8a(1) and (2), Article 8ab(13), (14) and (16) and Article 8ad (2), (3) and (8) shall be carried out in accordance with paragraph 1 of this Article and the applicable practical arrangements. ’deleted

Amendment 185 #

Proposal for a directive
Article 1 – paragraph 1 – point 9 – point a

Directive 2011/16/EU
Article 21 – paragraph 5a – subparagraph 2

The competent authorities of all Member States shall have access to the information recorded in that directory. ~~The Commission shall also~~On information communicated according to Article 8ad(2) and (3), the competent authority of a Member State shall, however, have access ~~to the~~only to information ~~recorded in that directory for the purposes of complying wi~~concerning persons resident in that Member State. The Commission shall also have access to the i~~ts obligations under this D~~nformation recorded in that direct~~ive~~ory, however with the limitations set out in Article 8a(8), Article 8ab(17) and Article 8ad(8), and only for the purpose of collecting statistics. The necessary practical arrangements shall be adopted by the Commission in accordance with the procedure referred to in Article 26(2).

Amendment 186 #

Pedro MARQUES, Aurore LALUCQ, Pedro SILVA PEREIRA, Paul TANG, Joachim SCHUSTER, René REPASI, Niels FUGLSANG, Evelyn REGNER, Jonás FERNÁNDEZ

Proposal for a directive
Article 1 – paragraph 1 – point 9 – point b

Directive 2011/16/EU
Article 21 – paragraph 8

8. The Commission shall, by means of implementing acts, issue a standard form allowing Member States to use a European TIN. Those implementing acts shall be adopted in accordance with the procedure referred to in Article 26(2). In addition, the Commission, acting on behalf of Member States, shall develop and provide Member States with a tool allowing an electronic and automated verification of the correctness of the TIN provided by a reporting entity or a taxpayer for the purpose of automatic exchange of information.

Amendment 187 #

Proposal for a directive
Article 1 – paragraph 1 – point 9 – point b

Directive 2011/16/EU
Article 21 – paragraph 8

8. The Commission, acting on behalf of Member States, shall develop and provide Member States with a tool allowing an electronic and automated verification of the correctness of the TIN provided by a reporting entity or a taxpayer for the purpose of automatic exchange of information. Such verification shall not be possible where the identifier in question – in accordance with the applicable tax law of the country concerned – contains information which goes beyond tax purposes;

Amendment 188 #

Proposal for a directive
Article 1 – paragraph 1 – point 10

Directive 2011/16/EU
Article 22 – paragraph 3

3. Member States shall retain the records of the information received through automatic exchange of information pursuant to Articles 8 to 8ad for no longer than necessary but in any event not shorter than 510 years from its date of receipt to achieve the purposes of this Directive.

Amendment 189 #

Proposal for a directive
Article 1 – paragraph 1 – point 10

Directive 2011/16/EU
Article 22 – paragraph 3

3. Member States shall retain the records of the information received through automatic exchange of information pursuant to Articles 8 to 8ad for no longer than necessary but in any event not shorter than 53 years from its date of receipt to achieve the purposes of this Directive.

Amendment 190 #

Martin HLAVÁČEK, Engin EROGLU, Monica SEMEDO, Ondřej KOVAŘÍK

Proposal for a directive
Article 1 – paragraph 1 – point 10

Directive 2011/16/EU
Article 22 – paragraph 4

4. Member States shall ensure that a reporting entity is allowed to obtain confirmation by electronic means of the validity of the TIN information of any taxpayer subject to the exchange of information under Articles 8 to 8ad. The confirmation of TIN information can only be requested for the purpose of validation of the correctness of data referred to in Article 8(1), Article 8(3a), Article 8a (6), Article 8aa(3), Article 8ab(14), Article 8ac(2) and Article 8ad(3), point (c) and solely in the case where the TIN in the tax law system concerned does not contain information which goes beyond tax purposes.

Amendment 191 #

Proposal for a directive
Article 1 – paragraph 1 – point 11

Directive 2011/16/EU
Article 23 – paragraph 3

3. Member States shall ~~communicate to the Commission a yearly assessment of~~assess the effectiveness of the automatic exchange of information ~~referred to in Articles 8 to 8ad as well as the practical results achieved~~, including in combatting tax evasion and tax avoidance, and shall inform the Commission once a year. The Commission shall, by means of implementing acts, adopt the form and the conditions of communication for that yearly assessment. Those implementing acts shall be adopted in accordance with the procedure referred to in Article 26(2). The Commission shall also examine and evaluate the compliance cost that can result from a possible over-reporting situation.

Amendment 192 #

Proposal for a directive
Article 1 – paragraph 1 – point 11

Directive 2011/16/EU
Article 23 – paragraph 3

3. Member States shall communicate to the Commission a yearly assessment of the effectiveness of the ~~automatic exchange of information referred to in Articles 8 to 8ad as well as the practical results achieved~~exchange of information on request referred to in Articles 5, 6 and 7 and of the automatic exchange of information referred to in Articles 8 to 8ad, the level of cooperation with third countries, as well as the practical results achieved, including the incremental tax revenues associated and illicit practices identified. The information communicated shall be disaggregated by the Commission. The Commission shall, by means of implementing acts, adopt the form and the conditions of communication for that yearly assessment. Those implementing acts shall be adopted in accordance with the procedure referred to in Article 26(2).

Amendment 193 #

Proposal for a directive
Article 1 – paragraph 1 – point 11 – point a (new)

Directive 2011/16/EU
Article 23a – paragraph 1

(11a) Article 23a is amended as follows: (a) paragraph 1 is replaced by the following: "1. Information communicated to the Commission pursuant to this Directive shall be kept confidential ~~by the Commission in accordance with the provisions applicable to Union authorities and may not be used for any purposes other than those required to determine whether and to what extent Membe~~to the point that does not harm general interest or Sta~~tes comply with this Directive. (https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02011L0016-20230101)~~x payers. " Or. en

Amendment 194 #

Proposal for a directive
Article 1 – paragraph 1 – point 11 a (new)

Directive 2011/16/EU
Article 23a – paragraph 2

(11a) in Article 23a, paragraph 2 is replaced by the following "2. Information communicated to the Commission by a Member State under Article 23, as well as any report or document produced by the Commission using such information, may be transmitted to other Member States. Such transmitted information shall be covered by the obligation of official secrecy and enjoy the protection extended to similar information under the national law of the Member State which received it. Reports and documents produced by the Commission, referred to in the first subparagraph, may be used by Member States only for analytical purposes~~, and shall not be published or made available to any other person or body without the express agreement of the Commission~~. Notwithstanding the first and second subparagraphs, the Commission ~~may~~shall publish annually anonymised summaries of the statistical data that Member States communicate to it in accordance with Article 23(4). " Or. en (02011L0016-20230101)

Amendment 195 #