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Parliamentary questions
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26 June 2018
E-003522-18
Question for written answer E-003522-18
to the Commission
Rule 130
Maite Pagazaurtundúa Ruiz (ALDE)

 Subject:  Gibraltar tax information
 Answer in writing 

According to the latest peer review (2014) conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes, the measures adopted by Gibraltar are generally compatible with phase 2 standards.

The Gibraltarian authorities have avoided being blacklisted, despite lax fiscal standards. The OECD itself states that shortcomings persist, such as the absence of any provision for penalties in the law regulating associations or the lack of a systematic supervision of associations’ accounting obligations.

The obligation to maintain accounting records came into effect in 2013 and has not been fully evaluated. Moreover, a gap has been identified regarding the systematic dissemination of information, together with shortcomings regarding the automatic exchange of information with one of its competent authorities; indeed, it was recommended that this authority improve communication and its systems so as to ensure effective and efficient exchanges.

In the light of the above, will the Commission say:

1.Does it plan to carry out case studies for jurisdictions with shortcomings such as those in Gibraltar?

2. How does the EU intend to ensure that that those which fail de facto to comply with the law — even if they appear to do so formally — are included on its blacklist?

Original language of question: ES 
Last updated: 12 July 2018Legal notice