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Parliamentary questions
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11 June 2019
Answer given by Mr Moscovici on behalf of the European Commission
Question reference: E-001327/2019

The European Parliament resolution of 5 July 2018 refers to the possible adverse effects on certain EU citizens of the United States (US) Foreign Tax Compliance Act (FATCA) and of its implementation through specific bilateral agreements negotiated by individual EU Member States with the US.

Concerning access to financial services, the Commission completed the analysis of the national measures transposing the Payment Accounts Directive(1), but found no discrimination against dual EU/US citizens. Should national authorities systematically fail to enforce the rights established by this directive, the Commission will decide on appropriate measures, including infringement procedures.

The Commission is not aware of systematic double taxation arising for income or inheritances correctly declared to the relevant tax authorities by dual citizens of the US and an EU Member State.

The Commissioner for Economic and Financial Affairs, Taxation and Customs and Vice-President for the Euro and Social Dialogue and Commission staff have raised with US authorities the issue of some dual nationals reporting difficulties in satisfying US taxation rules, but so far no concrete proposals for facilitating compliance have emerged from the US.

The Commission has up to now received no signal from the Council that it might give favourable consideration to any Commission initiative aimed at obtaining a formal role for the Commission in approaching the United States about FATCA.

(1)Directive 2014/92/EU ; OJ L 257, 28.8.2014, pp. 214‐246.

Last updated: 13 June 2019Legal notice