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Document 52013AP0573
European Parliament legislative resolution of 11 December 2013 on the proposal for a Council directive amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation (COM(2013)0348 — C7-0200/2013 — 2013/0188(CNS))
European Parliament legislative resolution of 11 December 2013 on the proposal for a Council directive amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation (COM(2013)0348 — C7-0200/2013 — 2013/0188(CNS))
European Parliament legislative resolution of 11 December 2013 on the proposal for a Council directive amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation (COM(2013)0348 — C7-0200/2013 — 2013/0188(CNS))
OJ C 468, 15.12.2016, p. 305–315
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
15.12.2016 |
EN |
Official Journal of the European Union |
C 468/305 |
P7_TA(2013)0573
Mandatory automatic exchange of information in the field of taxation *
European Parliament legislative resolution of 11 December 2013 on the proposal for a Council directive amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation (COM(2013)0348 — C7-0200/2013 — 2013/0188(CNS))
(Special legislative procedure — consultation)
(2016/C 468/74)
The European Parliament,
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having regard to the Commission proposal to the Council (COM(2013)0348), |
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having regard to Article 115 of the Treaty on the Functioning of the European Union, pursuant to which the Council consulted Parliament (C7-0200/2013), |
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having regard to Rule 55 of its Rules of Procedure, |
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having regard to the report of the Committee on Economic and Monetary Affairs and the opinion of the Committee on Budgetary Control (A7-0376/2013), |
1. |
Approves the Commission proposal as amended; |
2. |
Calls on the Commission to alter its proposal accordingly, in accordance with Article 293(2) of the Treaty on the Functioning of the European Union; |
3. |
Calls on the Council to notify Parliament if it intends to depart from the text approved by Parliament; |
4. |
Asks the Council to consult Parliament again if it intends to substantially amend the Commission proposal; |
5. |
Instructs its President to forward its position to the Council, the Commission and the national parliaments. |
Amendment 1
Proposal for a directive
Recital 1
Text proposed by the Commission |
Amendment |
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Amendment 2
Proposal for a directive
Recital 1 a (new)
Text proposed by the Commission |
Amendment |
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Amendment 3
Proposal for a directive
Recital 1 b (new)
Text proposed by the Commission |
Amendment |
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Amendment 4
Proposal for a directive
Recital 3
Text proposed by the Commission |
Amendment |
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Amendment 5
Proposal for a directive
Recital 3 a (new)
Text proposed by the Commission |
Amendment |
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Amendment 6
Proposal for a directive
Recital 3 b (new)
Text proposed by the Commission |
Amendment |
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Amendment 7
Proposal for a directive
Recital 3 c (new)
Text proposed by the Commission |
Amendment |
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Amendment 9
Proposal for a directive
Recital 4 a (new)
Text proposed by the Commission |
Amendment |
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Amendment 10
Proposal for a directive
Recital 5
Text proposed by the Commission |
Amendment |
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Amendment 11
Proposal for a directive
Recital 5 a (new)
Text proposed by the Commission |
Amendment |
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Amendment 12
Proposal for a directive
Recital 6 a (new)
Text proposed by the Commission |
Amendment |
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Amendment 13
Proposal for a directive
Recital 7 a (new)
Text proposed by the Commission |
Amendment |
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Amendment 15
Proposal for a directive
Recital 9 a (new)
Text proposed by the Commission |
Amendment |
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Amendment 16
Proposal for a directive
Recital 10
Text proposed by the Commission |
Amendment |
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Amendment 17
Proposal for a directive
Article 1 — point b
Directive 2011/16/EU
Article 8 — paragraph 3a — subparagraph 1 — introductory part
Text proposed by the Commission |
Amendment |
3a. The competent authority of each Member State shall, by automatic exchange, communicate to the competent authority of any other Member State, information regarding taxable periods as from 1 January 2014 concerning the following items which are paid, secured or held by a financial institution for the direct or indirect benefit of a beneficial owner who is a natural person resident in that other Member State: |
3a. The competent authority of each Member State shall, by automatic exchange, communicate to the competent authority of any other Member State, information regarding taxable periods as from 1 January 2014 concerning the following items, in accordance with its national law, which are paid, secured or held by a financial institution for the direct or indirect benefit of a beneficial owner who is a natural person resident in that other Member State: |
Amendment 18
Proposal for a Directive
Article 1 — point b a (new)
Directive 2011/16/EU
Article 8 — paragraph 4
Present text |
Amendment |
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4. Before 1 July 2016, Member States shall provide the Commission on an annual basis with statistics on the volume of automatic exchanges and, to the extent possible, with information on the administrative and other relevant costs and benefits relating to exchanges that have taken place and any potential changes, for both tax administrations and third parties. |
‘4. Before 1 July 2016, Member States shall provide the Commission on an annual basis with statistics on the volume of automatic exchanges and, to the extent possible, with information on the administrative and other relevant costs and benefits relating to exchanges that have taken place and any potential changes, for both tax administrations and third parties. The Commission shall inform the European Parliament of the information received.’ |
Amendment 19
Proposal for a directive
Article 1 — point c
Directive 2011/16/EU
Article 8 — paragraph 5 — subparagraph 1
Text proposed by the Commission |
Amendment |
5. Before 1 July 2017, the Commission shall submit a report that provides an overview and an assessment of the statistics and information received, on issues such as the administrative and other relevant costs and benefits of the automatic exchange of information, as well as practical aspects linked thereto. If appropriate, the Commission shall present a proposal to the Council regarding the categories and the conditions laid down in paragraph 1, including the condition that information concerning residents in other Member States has to be available, or the items referred to in paragraph 3a, or both. |
5. Before 1 July 2017, the Commission shall submit to the European Parliament and to the Council a report that provides an overview and an impact assessment of the statistics and information received, on issues such as the administrative and other relevant costs and benefits of the automatic exchange of information, as well as practical aspects linked thereto. If appropriate, the Commission shall present a proposal to the European Parliament and to the Council regarding the categories of income and capital, the conditions laid down in paragraph 1 , or both , including the condition that information concerning residents in other Member States has to be available, or the items referred to in paragraph 3a, or both. |
Amendment 21
Proposal for a directive
Article 1 — paragraph 1 a (new)
Directive 2011/16/EU
Article 18 — paragraph 2 a (new)
Text proposed by the Commission |
Amendment |
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1a. In Article 18, the following paragraph is inserted: |
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‘2a. Member States shall lay down penalties for breaches of this Directive and shall take the measures necessary to ensure compliance therewith. Such penalties shall be effective, proportionate and persuasive.’ |
Amendment 22
Proposal for a directive
Article 1 — paragraph 1 b (new)
Directive 2011/16/EU
Article 19 a (new)
Text proposed by the Commission |
Amendment |
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1b. The following Article is inserted: |
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‘Article 19a |
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Mandate for negotiations with third countries |
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From [the date of entry into force of this Directive], only the Commission shall negotiate agreements with third countries on automatic exchange of information (AEOI) on behalf of the Union. From that date Member States shall not engage in bilateral agreements.’ |
Amendment 23
Proposal for a directive
Article 1 — paragraph 1 c (new)
Directive 2011/16/EU
Article 22 — paragraph 1 — point c a (new)
Text proposed by the Commission |
Amendment |
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1c. In Article 22(1), the following point is added: |
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Amendment 24
Proposal for a Directive
Article 1 — paragraph 1 d (new)
Directive 2011/16/EU
Article 23 — paragraph 3
Present text |
Amendment |
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1d. In Article 23, paragraph 3 is replaced by the following: |
3. Member States shall communicate to the Commission a yearly assessment of the effectiveness of the automatic exchange of information referred to in Article 8 as well as the practical results achieved. The form and the conditions of communication of that yearly assessment shall be adopted by the Commission in accordance with the procedure referred to in Article 26(2). |
‘3. Member States shall communicate to the Commission a yearly assessment of the effectiveness of the automatic exchange of information referred to in Article 8 as well as the practical results achieved. The form and the conditions of communication of that yearly assessment shall be adopted by the Commission in accordance with the procedure referred to in Article 26(2). The Commission shall inform the European Parliament of the assessments by the Member States on an annual basis.’ |
Amendment 25
Proposal for a Directive
Article 1 — paragraph 1 e (new)
Directive 2011/16/EU
Article 25
Present text |
Amendment |
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1e. Article 25 is replaced by the following: |
Article 25 |
‘Article 25 |
Data protection |
Data protection |
All exchange of information pursuant to this Directive shall be subject to the provisions implementing Directive 95/46/EC. However, Member States shall, for the purpose of the correct application of this Directive, restrict the scope of the obligations and rights provided for in Article 10, Article 11(1), Articles 12 and 21 of Directive 95/46/EC to the extent required in order to safeguard the interests referred to in Article 13(1)(e) of that Directive. |
1. All exchange of information pursuant to this Directive shall be subject to the provisions implementing Directive 95/46/EC. However, Member States shall, for the purpose of the correct application of this Directive, restrict the scope of the obligations and rights provided for in Article 10, Article 11(1), Articles 12 and 21 of Directive 95/46/EC to the extent specifically required in order to safeguard the interests referred to in Article 13(1)(e) of that Directive. |
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2. Member States shall take appropriate measures to protect the exchanged information from unauthorised access by third parties or by third countries.’ |
Amendment 31
Proposal for a directive
Article 2 — paragraph 2 a (new)
Text proposed by the Commission |
Amendment |
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2a. By …* [12 months after the date of entry into force of this Directive], the Commission shall review the functioning of this Directive and, if appropriate, submit a legislative proposal to the Council to provide for transparency of information exchanges. |
(8) COM(2012)722 final.
(8) COM(2012)0722 final.
(9) Texts adopted, P7_TA(2013)0205.