Postupak : 2015/0065(CNS)
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Odabrani dokument : A8-0299/2015

Podneseni tekstovi :

A8-0299/2015

Rasprave :

PV 26/10/2015 - 12
CRE 26/10/2015 - 12

Glasovanja :

PV 27/10/2015 - 5.3
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Doneseni tekstovi :

P8_TA(2015)0362

IZVJEŠĆE     *
PDF 199kWORD 269k
16.10.2015
PE 554.909v02-00 A8-0299/2015

o prijedlogu direktive Vijeća o stavljanju izvan snage Direktive Vijeća 2003/48/EU

(COM(2015)0129 – C8‑0086/2015 – 2015/0065(CNS))

Odbor za ekonomsku i monetarnu politiku

Izvjestiteljica: Molly Scott Cato

(Pojednostavljeni postupak – članak 50. stavak 2. Poslovnika)

AMANDMANI
NACRT ZAKONODAVNE REZOLUCIJE EUROPSKOG PARLAMENTA

NACRT ZAKONODAVNE REZOLUCIJE EUROPSKOG PARLAMENTA

o prijedlogu direktive Vijeća o stavljanju izvan snage Direktive Vijeća 2003/48/EU

(COM(2015)0129 – C8‑0086/2015 – 2015/0065(CNS))

(Posebni zakonodavni postupak – savjetovanje)

Europski parlament,

–  uzimajući u obzir prijedlog koji je Komisija uputila Vijeću (COM(2015)0129),

–  uzimajući u obzir članak 115. Ugovora o funkcioniranju Europske unije, na temelju kojeg se Vijeće savjetovalo s Parlamentom (C8‑0086/2015),

–  uzimajući u obzir članak 59. i članak 50. stavak 2. Poslovnika,

–  uzimajući u obzir izvješće Odbora za ekonomsku i monetarnu politiku (A8-0299/2015),

1.  prihvaća prijedlog Komisije s predloženim izmjenama;

2.  poziva Komisiju da shodno tomu izmijeni svoj prijedlog u skladu s člankom 293. stavkom 2. Ugovora o funkcioniranju Europske unije;

3.  poziva Vijeće da ga obavijesti ako namjerava odstupiti od teksta koji je Parlament prihvatio;

4.  poziva Vijeće da se ponovno savjetuje s Parlamentom ako namjerava bitno izmijeniti prijedlog Komisije;

5.  nalaže svojem predsjedniku da stajalište Parlamenta proslijedi Vijeću, Komisiji i nacionalnim parlamentima.

Amandman    1

Prijedlog direktive

Uvodna izjava 5.

 

Tekst koji je predložila Komisija

Izmjena

(5) Direktiva 2014/107/EU općenito ima šire područje primjene od Direktive 2003/48/EZ, a njome je predviđeno da u slučajevima preklapanja područjâ primjene prevladava Direktiva 2014/107/EU. Još ima slučajeva u kojima bi se primjenjivala samo Direktiva 2003/48/EZ. Ti su slučajevi posljedica manjih razlika u pristupu između dvije direktive i različitih posebnih izuzeća. Ako u tim ograničenim primjerima područje primjene Direktive 2003/48/EZ ne bi bilo obuhvaćeno područjem primjene Direktive 2014/107/EU, i dalje bi se primjenjivale relevantne odredbe Direktive 2003/48/EZ, što bi rezultiralo dvostrukim standardima izvješćivanja u Uniji. Neznatne prednosti zadržavanja takvog izvješćivanja bile bi manje od troškova.

(5) Direktiva 2014/107/EU općenito ima šire područje primjene od Direktive 2003/48/EZ, a njome je predviđeno da u slučajevima preklapanja područjâ primjene prevladava Direktiva 2014/107/EU. Još ima slučajeva u kojima bi se primjenjivala samo Direktiva 2003/48/EZ. Ti su slučajevi posljedica manjih razlika u pristupu između dvije direktive i različitih posebnih izuzeća. Ako u tim ograničenim primjerima područje primjene Direktive 2003/48/EZ ne bi bilo obuhvaćeno područjem primjene Direktive 2014/107/EU, i dalje bi se primjenjivale relevantne odredbe Direktive 2003/48/EZ, što bi rezultiralo dvostrukim standardima izvješćivanja u Uniji. Iako nije provedena posebna analiza troškova i koristi sustava dvostrukog izvješćivanja, čak ni za privremeno prijelazno razdoblje između dva standarda, razumno je pretpostaviti da bi neznatne prednosti zadržavanja takvog izvješćivanja bile manje od troškova.

Obrazloženje

While your rapporteur understands the potential burdens of dual reporting she would have appreciated a cost benefit analysis of such a system in order for the Parliament to make as informed a decision as possible.

Amandman    2

Prijedlog direktive

Uvodna izjava 11.a (nova)

 

Tekst koji je predložila Komisija

Izmjena

 

(11a) Odredbe jednake onima u Direktivi 2003/48/EZ trenutno se primjenjuju zasebnim bilateralnim sporazumima između Unije i pet europskih zemalja koje nisu članice EU-a (Švicarska Konfederacija, Kneževina Lihtenštajn, Republika San Marino, Kneževina Monako i Kneževina Andora), kao i između svake države članice i 12 ovisnih ili pridruženih teritorija (Kanalski otoci, otok Man te ovisna ili pridružena područja Kariba). Važno je da se svi ti bilateralni sporazumi prilagode novim globalnim standardima OECD-a i Direktivi 2014/107/EU. Također je bitno da u postupku prijelaza s postojećeg na novi standard ne nastanu rupe u zakonu ili drugi nedostatci. Iako ima jasan mandat za pregovaranje oko izmjena sporazuma s tih pet europskih zemalja koje nisu članice EU-a, Komisija bi u okviru svoje stručnosti također trebala preuzeti aktivnu ulogu u olakšavanju i promicanju revizije sporazuma država članica s 12 ovisnih ili pridruženih teritorija. Radi jednostavnosti i učinkovitosti Komisija bi, po potrebi te uz izričitu suglasnost država članica, trebala preuzeti vođenje tih pregovora

Justification

Concerns have been raised that potential loopholes could be opened if the agreements with the 5 non-EU European countries are not swiftly agreed. Your rapporteur regrets that the Commission does not have a mandate to negotiate with the 12 overseas dependent territories.

Amandman    3

Prijedlog direktive

Članak 1. – stavak 3.a (novi)

 

Tekst koji je predložila Komisija

Izmjena

 

3a. Komisija do 1. srpnja 2016. Vijeću i Europskom parlamentu podnosi izvješće o prijelazu sa standarda izvješćivanja koji se primjenjivao u skladu s Direktivom 2003/48/EZ na novi standard izvješćivanja utvrđen Direktivom 2014/107/EU. U tom su izvješću među ostalim navedeni eventualni rizici za nastanak rupa ili drugih nedostataka pri izvješćivanju koji bi mogli dovesti do prekogranične porezne prijevare i utaje poreza. Izvješćem su također obuhvaćeni povezani postupci revizije zasebnih bilateralnih sporazuma između Unije i pet europskih zemalja koje nisu članice EU-a (Švicarska Konfederacija, Kneževina Lihtenštajn, Republika San Marino, Kneževina Monako i Kneževina Andora), kao i sporazuma između svake države članice i 12 ovisnih ili pridruženih teritorija (Kanalski otoci, otok Man te ovisna ili pridružena područja Kariba). Kako bi bolje pratila situaciju, Komisija do 1. listopada 2017. podnosi izvješće o daljnjem praćenju. Uz izvješće se prema potrebi prilažu zakonodavni prijedlozi.

Obrazloženje

Your rapporteur has explored the potential for loopholes that could be opened up by a repeal, and while she consents to the repeal, she believes that it is of the utmost importance that the Commission monitors the consequences of this decision closely, and that it reports back to the Council and Parliament.

EXPLANATORY STATEMENT

Introduction

In 2003 the EU Savings Tax Directive was adopted as a measure to ensure that tax is paid on the interest of savings, and the provisions became applicable in 2005. The Directive applied among EU countries and in separate agreements between EU countries and 12 overseas territories (Anguilla, Aruba, British Virgin Islands, Cayman Islands, Curacao, Guernsey, Isle of Man, Jersey, Monserrat, St Martin, Turk & Caicos Islands). In parallel, the European Commission, on behalf of the European Union, negotiated similar bilateral agreements with five non-EU European countries (Switzerland, Andorra, Liechtenstein, Monaco and San Marino.) Such agreements were signed between June and December 2004.

After evaluation in 2008, the Commission brought forward a revision to tighten certain loopholes, which was finally adopted in 2014. This is due to apply from 1 January 2016.

In the meantime the 2011 Directive on Administrative Cooperation was revised to align with the OECD's global standard on Automatic Exchange of Financial Account Information in Tax Matters and was adopted in 2014. This is also due to apply from 1 January 2016.

Presently, the Commission is re-negotiating with Switzerland, Andorra, Liechtenstein, Monaco and San Marino bilateral agreements to apply the OECD global standards for Automatic Exchange of Information. Progress is most advanced with Switzerland and the Commission hopes to reach an agreement with the other four non-European countries in the months to come.

As part of its March 2015 Tax Transparency Package, the Commission proposed to repeal the 2003 Savings Tax Directive, so that Member States do not have to apply the provisions in both directives, avoiding the inconvenience of double systems of collecting and reporting of data.

This explanatory statement has benefited from the contribution of shadows from the Parliament's political groups, as well as written input from tax experts at DG TAXUD, and oral contributions by independent experts. Your rapporteur has held a formal meeting with political shadows and the aforementioned experts in order to inform her decision.

Scope of the existing legislation

The 2003 Savings Directive requires reporting on interest income on debt claims and similar products, whereas the Directive on Administrative Cooperation has a much wider product scope.

The 2003 Savings Directive applies to a large number of separate bilateral agreements between the EU Member States and overseas territories, as well as between the EU and the five non-EU countries, and reporting has been in place for several years. Currently the Commission is negotiating revised agreements with the five non-EU European countries, using the model of the OECD Global Standard, but negotiation between Member States and overseas territories is not yet underway.

Concerns

The fight against tax avoidance, and the need for fair taxation, is of major concern both at European and global level. While great progress is being made at international level, it is still important to proceed with caution when repealing an existing directive which has been adhered to for several years.

Your rapporteur wishes to avoid a situation of double reporting and unnecessary burden on Members States, or the slowing down of entry into force of the systems designed for reporting under the Directive on Administrative Cooperation; however she does have some concerns about the repeal.

Scope of financial products

The scope of financial products covered by the EU Savings Tax Directive and the Directive on Administrative Cooperation, while generally similar, is not exactly identical. Some products, mostly lows risk depository accounts promoted for savings purposes will not be reported anymore under the Directive on Administrative Cooperation. While there are low risks for tax evasion, your rapporteur believes it is important for the Commission to continue monitoring the repeal does not create loopholes. She suggests the Commission to report to the Parliament once all Member States have produced their lists of national low risk accounts.

Timelines

One of the primary concerns of your rapporteur is about the timings between the repeal coming into force in 2016, and international commitment for Automatic Exchange of Information being for 2017. Despite the progress made at OECD level and commitment to exchange of information from 2017 there is still need for revised bilateral agreements between all jurisdictions, including the 12 overseas territories, and the 28 member states. This could require a transition period of longer than one year for these bilateral agreements to be concluded and ratified. Your rapporteur has been assured that existing agreements would continue to apply. However it has also been raised that information would not be sent from the Member States to the 5 non-EU European countries and the 12 overseas jurisdictions, which could lead to a gap period where tax authorities do not have the information they need to accurately assess tax liabilities. The Commission has assured that this will lead to greater exchange of information.

Third countries and overseas territories

Existing bilateral agreements between the EU and third countries will continue to exist independently of the repeal, however there is concern that if Member States are no longer exchanging information under the Savings Tax Directive these third countries will no longer receive the information needed from financial institutions within EU Member States. Negotiations with the five non-EU European countries are underway and your rapporteur calls for swift conclusion and ratification of these.

Furthermore the Commission has not been given a mandate to negotiate automatic exchange of information agreements with the EU's 12 overseas territories. Your rapporteur regrets such a decision on the part of the Member States, the conclusion of which means that the implementation of the OECD's global standard will have to happen bilaterally with each overseas territory and each Member State. Such agreements could take longer to be agreed and may not be ready by 1 January 2017.

Conclusion

On the basis of the above concerns about the potential for the creation of loopholes, and balancing this against the risk of burdensome double reporting, your rapporteur has had to evaluate how concrete the potential loopholes may be, and whether the burden of double reporting for a year outweighs the need to ensure that such loopholes are not opened up.

Your rapporteur has fully examined the possible loopholes around this repeal, calling on expert advice, and thorough analysis. She consents to the repeal however with three amendments, which demonstrate her concerns and call for the Commission to report on the results of the repeal, with reference to any potential loopholes that may arise. She urges the Commission to act, if necessary by means of legislative proposals, in order to ensure that such loopholes are closed. She believes that these amendments will ensure that the Parliament is playing its role in reducing any potential loss of tax revenue to Member States across the Union.

POSTUPAK U NADLEŽNOM ODBORU

Naslov

Prijedlog direktive Vijeća o stavljanju izvan snage Direktive Vijeća 2003/48/EZ

Referentni dokumenti

COM(2015)0129 – C8-0086/2015 – 2015/0065(CNS)

Datum savjetovanja s Parlamentom

31.3.2015

 

 

 

Nadležni odbor

       Datum objave na plenarnoj sjednici

ECON

15.4.2015

 

 

 

Odbori čije se mišljenje traži

       Datum objave na plenarnoj sjednici

IMCO

15.4.2015

JURI

15.4.2015

LIBE

15.4.2015

 

Odbori koji nisu dali mišljenje

       Datum odluke

IMCO

20.4.2015

JURI

22.6.2015

LIBE

31.3.2015

 

Izvjestitelji

       Datum imenovanja

Molly Scott Cato

28.4.2015

 

 

 

Pojednostavljeni postupak - datum odluke

10.9.2015

Razmatranje u odboru

23.9.2015

 

 

 

Datum usvajanja

15.10.2015

 

 

 

Datum podnošenja

16.10.2015

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