ZIŅOJUMS par priekšlikumu Padomes lēmumam par nolīguma noslēgšanu starp Eiropas Kopienu un Sanmarīno Republiku, ar ko paredz līdzvērtīgus pasākumus tiem, kuri noteikti Padomes Direktīvā Nr. 2003/48/EK par tādu uzkrājumu ienākumu aplikšanu ar nodokļiem, kas gūti kā procentu maksājumi

25.11.2004 - (KOM(2004)0643 – C6‑0172/2004 – 2004/0241(CNS)) - *

Ekonomikas un monetārā komiteja
Referents: Jean-Paul Gauzès

EIROPAS PARLAMENTA NORMATĪVĀS REZOLŪCIJAS PROJEKTS

par priekšlikumu Padomes lēmumam par nolīguma noslēgšanu starp Eiropas Kopienu un Sanmarīno Republiku, ar ko paredz līdzvērtīgus pasākumus tiem, kuri noteikti Padomes Direktīvā Nr.2003/48/EK par tādu uzkrājumu ienākumu aplikšanu ar nodokļiem, kas gūti kā procentu maksājumi

(KOM(2004)0643 – C6‑0172/2004 – 2004/0241(CNS))

(Apspriežu procedūra)

Eiropas Parlaments,

–   ņemot vērā priekšlikumu Padomes lēmumam (KOM(2004)0643) [1],

–   ņemot vērā projektu nolīgumam starp Eiropas Kopienu un Sanmarīno Republiku, ar ko paredz līdzvērtīgus pasākumus tiem, kuri noteikti Padomes Direktīvā Nr. 2003/48/EK par tādu uzkrājumu ienākumu aplikšanu ar nodokļiem, kas gūti kā procentu maksājumi,

–   ņemot vērā EK līguma 94. pantu un 300. panta 2. punkta pirmo daļu un 4. punktu,

–   ņemot vērā EK līguma 300. panta 3. punkta pirmo daļu, saskaņā ar kuru Padome ar to ir apspriedusies (C6‑0172/2004),

–   ņemot vērā Reglamenta 51. pantu un 83. panta 7. punktu,

–   ņemot vērā Ekonomikas un monetārā komitejas ziņojumu (A6‑0039/2004),

1.  apstiprina nolīguma slēgšanu;

2.  uzdod priekšsēdētājam nosūtīt Parlamenta nostāju Padomei un Komisijai, kā arī dalībvalstu valdībām un parlamentiem, un Sanmarīno Republikas valdībai un parlamentam.

• [1]  OV vēl nav publicēts.

PASKAIDROJUMS

I - Background

In the light of the observation that, in the absence of any coordination of national systems of taxation of savings income, some residents of the Member States were able to avoid any form of taxation in their State of residence on interest which they received in another State, it was decided to draft a directive to remedy this situation, which is conducive to the development of damaging fiscal competition, as capital tends to flow to countries outside the European Union with abnormally low rates of taxation. The lack of information about this income thus hampers the proper functioning of the single market.

In this context, the Council authorised the Commission, by its decision of 16 October 2001, to negotiate appropriate agreements with Switzerland, the United States of America, Andorra, Liechtenstein, Monaco and San Marino under which those countries would adopt measures equivalent to those to be applied within the Community, so as to ensure effective taxation of savings income in the form of interest payments.

Since then, the Council has adopted Directive 2003/48/EC on taxation of savings income in the form of interest payments, which it did on 3 June 2003. It provides for a system of information exchange whose introduction was initially scheduled for 1 January 2005.

Three Member States (Austria, Belgium and Luxembourg) attached conditions to this abolition of banking secrecy. They secured a transitional period during which they will be authorised to withhold tax instead of exchanging information.

The Council has already concluded an agreement on the taxation of savings income with Switzerland and is preparing to do so with Andorra and Liechtenstein. These agreements comprise four elements: withholding of tax at source shared with the State of residence, voluntary disclosure of information at the initiative of the income recipient, a review clause and progress on exchanges of information in cases of tax fraud. The same arrangements apply to those to be concluded with the Republic of San Marino and the Principality of Monaco.

The agreements with the Republic of San Marino and the Principality of Monaco were submitted to the Council for conclusion. In accordance with the conclusions of the ECOFIN Council of 21 January 2003, these two documents confirm that during the transitional period provided for by Council Directive 2003/48/EC of 3 June 2003, the European Community will open talks with other major financial centres to ensure that they adopt measures equivalent to those to be applied by the Community.

The Council has indicated its political agreement to the text. The European Parliament is now being consulted.

II - Rapporteur's remarks

Your rapporteur considers that, from the technical point of view, the agreements which are the subject of the proposal for a Council decision are satisfactory. Moreover, they represent a major step forward from the political point of view. He therefore does not propose any amendments.

The agreements will have the effect of ensuring the adoption by the countries concerned of measures equivalent to those which must be implemented within the European Union to tax effectively savings income in the form of interest payments made in one State and intended for recipients residing in another State. This instrument should permit effective taxation, which is necessary to combat damaging tax competition and help improve the functioning of the single market. In order to attain this objective, the automatic exchange of information between tax authorities provided for by Directive 2003/48/EC is an appropriate means.

It is important that the negotiations with third countries should be concluded promptly. The negotiations with Switzerland, Liechtenstein and Andorra have been completed. In the case of the United States, the existing framework for bilateral relations with the Member States with regard to taxation makes it possible to conclude that equivalent measures already exist.

The implementation of this series of agreements was initially scheduled for 1 January 2005. However, it was postponed until 1 July 2005 by a Council decision of 19 July 2004, as the various conditions for their implementation ought to be met by then. It is important that this date should be respected in order for the whole package to be implemented properly.

We appreciate the efforts made by the Republic of San Marino and the Principality of Monaco to establish fiscal transparency and genuine judicial cooperation, which enable fraud and money laundering to be combated. Your rapporteur considers, nonetheless, that both the Republic of San Marino and the Principality of Monaco, which have chosen to base part of their prosperity on the development of financial services, must continue to respect the rules of the game and increase their cooperation in the fight against money laundering.

PROCEDŪRA

Virsraksts	Priekšlikums Padomes lēmumam par nolīguma noslēgšanu starp Eiropas Kopienu un Sanmarīno Republiku, ar ko paredz līdzvērtīgus pasākumus tiem, kuri noteikti Padomes Direktīvā Nr.2003/48/EK par tādu uzkrājumu ienākumu aplikšanu ar nodokļiem, kas gūti kā procentu maksājumi
Atsauces	KOM(2004)0643 – C6-0172/2004 – 2004/0241(CNS)
Juridiskais pamats	EK līguma 300. panta 3. panta pirmā daļa
Atsauce uz Reglamentu	51. pants un 83. panta 7. punkts
Datums, kad notika apspriešanās ar EP	5.11.2004
Atbildīgā komiteja   Datums, kad paziņoja plenārsēdē	ECON
Komiteja(-as), kurai(-ām) ir lūgts sniegt atzinumu   Datums, kad paziņoja plenārsēdē
Atzinumu(-s) nesniedza   Lēmuma datums
Ciešāka sadarbība   Datums, kad paziņoja plenārsēdē
Referents(-e/-i/-es)   Iecelšanas datums	Jean-Paul Gauzès 10.11.2004
Aizstātais(-ā) referents(-e/-i/-es)
Vienkāršota procedūra   Lēmuma datums
Juridiskā pamata apstrīdēšana   Atzinuma datums
Finansējuma grozījumi   Atzinuma datums
Apspriešanās ar Eiropas Ekonomikas un sociālo lietu komiteju   Plenārsēdes lēmuma datums
Apspriešanās ar Reģionu komiteju   Plenārsēdes lēmuma datums
Izskatīšana komitejā	23.11.2004
Pieņemšanas datums	23.11.2004
Galīgā balsojuma rezultāti	par: pret: atturas:		28 0 0
Deputāti, kas bija klāt galīgajā balsojumā	Pervenche Berès, Zsolt László Becsey, Ieke van den Burg, Paolo Cirino Pomicino, Jonathan Evans, Elisa Ferreira, Jean-Paul Gauzès, Benoît Hamon, Gunnar Hökmark, Karsten Friedrich Hoppenstedt, Brice Hortefeux, Ian Stewart Hudghton, Sophia Helena In 't Veld, Enrico Letta, Piia-Noora Kauppi, Cristóbal Ricardo Montoro Romero, Joseph Muscat, Alexander Radwan, Bernhard Rapkay, Antolín Sánchez Presedo, Margarita Starkevičiutė, Ivo Strejček, John Whittaker, Lars Wohlin
Aizstājēji, kas bija klāt galīgajā balsojumā	Harald Ettl, Satu Hassi, Antonis Samaras, Theresa Villiers
Aizstājēji (178. panta 2. punkts), kas bija klāt galīgajā balsojumā
Iesniegšanas datums – A6	25.11.2004			A6-0039/2004
Piezīmes	...