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Amendment 65
Bernard Monot
{ENF}on behalf of the ENF Group
Report A8-0306/2015
Markus Ferber
Mandatory automatic exchange of information in the field of taxation
COM(2015)0135 C8-0085/2015 2015/0068(CNS)
Proposal for a directive
Recital 2
Text proposed by the CommissionAmendment(2) The European Council, in its conclusions of 18 December 2014, underlined the urgent need to advance efforts in the fight against tax avoidance and aggressive tax planning, both at the global and Union levels. Stressing the importance of transparency, the European Council welcomed the Commissions intention to submit a proposal on the automatic exchange of information on tax rulings in the Union.(2) The European Council, in its conclusions of 18 December 2014, underlined the urgent need to advance efforts in the fight against tax avoidance and aggressive tax planning, both at the global and Union levels. Stressing the importance of transparency, the European Council welcomed the Commissions intention to submit a proposal on the automatic exchange of information on tax rulings in the Union. It is regrettable, therefore, that the Ecofin Council should have taken a softer line than that set out in the Commission text and the opinion of the Committee on Economic and Monetary Affairs, as regards both the scope of the proposal and the procedures for exchanging information.Or. {FR}fr
Justification
The position adopted by the Ecofin Council on 6 October reduces the degree of retroactivity of the new provisions and defers their entry into force, giving those Member States which have been keenest to grant tax rulings the chance to clear their books and put a stop to the most glaring abuses.
{21/10/2015}21.10.2015 A8-0306/66
Amendment 66
Bernard Monot
{ENF}on behalf of the ENF Group
Report A8-0306/2015
Markus Ferber
Mandatory automatic exchange of information in the field of taxation
COM(2015)0135 C8-0085/2015 2015/0068(CNS)
Proposal for a directive
Article 1 paragraph 1 point 3
Directive 2011/16/EU
Article 8 a (new) paragraph 2
Text proposed by the CommissionAmendment2. The competent authority of a Member State shall also communicate information to the competent authorities of all other Member States as well as to the European Commission on advance cross-border rulings and advance pricing arrangements issued within a period beginning ten years before the entry into force but still valid on the date of entry into force of this Directive;2. The competent authority of a Member State shall also communicate information to the competent authorities of all other Member States as well as to the European Commission on advance cross-border rulings and advance pricing arrangements issued within a period beginning ten years before the entry into force but still valid on the date of adoption of this Directive; At the request of another Member State, it shall communicate details of all previous decisions and agreements, irrespective of the date on which they were reached or whether they are still valid.Or. {FR}fr
Justification
A response is needed now to the scandal involving improper tax rulings and the aggressive tax optimisation practices employed by certain EU Member States. In order to enable the countries which have lost out to estimate and, if possible, recover the sums involved, they must be given access to all the relevant information, not just details of decisions which are still in force and were taken less than 10 years prior to the entry into force of the directive.
AM\1076617EN.doc PE570.905v01-00
DOCPROPERTY "" EN United in diversity DOCPROPERTY "" EN
AM\1076617EN.doc PE570.905v01-00
DOCPROPERTY "" EN United in diversity DOCPROPERTY "" EN
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