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Document 52010AP0013
Administrative cooperation in the field of taxation * European Parliament legislative resolution of 10 February 2010 on the proposal for a Council directive on administrative cooperation in the field of taxation (COM(2009)0029 – C6-0062/2009 – 2009/0004(CNS))
Administrative cooperation in the field of taxation * European Parliament legislative resolution of 10 February 2010 on the proposal for a Council directive on administrative cooperation in the field of taxation (COM(2009)0029 – C6-0062/2009 – 2009/0004(CNS))
Administrative cooperation in the field of taxation * European Parliament legislative resolution of 10 February 2010 on the proposal for a Council directive on administrative cooperation in the field of taxation (COM(2009)0029 – C6-0062/2009 – 2009/0004(CNS))
IO C 341E, 16.12.2010, p. 86–93
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
16.12.2010 |
EN |
Official Journal of the European Union |
CE 341/86 |
Wednesday 10 February 2010
Administrative cooperation in the field of taxation *
P7_TA(2010)0013
European Parliament legislative resolution of 10 February 2010 on the proposal for a Council directive on administrative cooperation in the field of taxation (COM(2009)0029 – C6-0062/2009 – 2009/0004(CNS))
2010/C 341 E/20
(Special legislative procedure – Consultation)
The European Parliament,
having regard to the Commission proposal to the Council (COM(2009)0029),
having regard to Articles 93 and 94 of the EC Treaty, pursuant to which the Council consulted Parliament (C6-0062/2009),
having regard to the communication from the Commission to the European Parliament and the Council entitled ‘Consequences of the entry into force of the Treaty of Lisbon for ongoing interinstitutional decision-making procedures’ (COM(2009)0665),
having regard to Articles 113 and 115 of the Treaty on the Functioning of the EU,
having regard to Rule 55 of its Rules of Procedure,
having regard to the report of the Committee on Economic and Monetary Affairs (A7-0006/2010),
1. |
Approves the Commission proposal as amended; |
2. |
Calls on the Commission to alter its proposal accordingly, pursuant to Article 293(2) of the Treaty on the Functioning of the EU; |
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 amend the Commission proposal substantially; |
5. |
Instructs its President to forward its position to the Council, to the Commission and to the national parliaments. |
TEXT PROPOSED BY THE COMMISSION |
AMENDMENT |
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Amendment 1 |
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Proposal for a directive Recital 9 a (new) |
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Amendment 2 |
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Proposal for a directive Recital 10 |
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Amendment 3 |
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Proposal for a directive Recital 11 a (new) |
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Amendment 29 |
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Proposal for a directive Recital 11 b (new) |
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Amendment 4 |
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Proposal for a directive Recital 12 |
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Amendment 5 |
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Proposal for a directive Recital 17 a (new) |
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Amendment 6 |
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Proposal for a directive Recital 19 |
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Amendment 7 |
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Proposal for a directive Recital 20 |
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Amendment 8 |
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Proposal for a directive Recital 22 |
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Amendment 9 |
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Proposal for a directive Recital 23 a (new) |
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Amendment 10 |
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Proposal for a directive Article 3 – point 6 – point d |
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Amendment 11 |
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Proposal for a directive Article 3 – point 8 |
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Amendment 12 |
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Proposal for a directive Article 7 a (new) (in Section I ‘Exchange of information on request’) |
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Article 7a Control systems Each Member State shall develop appropriate control systems for its single taxation liaison office, in the interests of transparency and cost-effectiveness, and shall draw up a publicly accessible report, in the context of an annual monitoring exercise, accordingly. |
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Amendment 13 |
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Proposal for a directive Article 8 – paragraph 1 |
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1. The competent authority of each Member States shall, by automatic exchange, forward information on specific categories of income and capital to the other Member States . |
1. The competent authority of each Member State shall, by automatic exchange, communicate to the competent authority of the other Member State information relating to persons who are tax resident in that other Member State on the following specific categories of income and capital :
Such information shall be protected under Directive 95/46/EC and Regulation (EC) No 45/2001. The Member States and the Commission shall respect the obligations relating to transparency and information with regard to the interested parties in cases involving retrieval of the personal data. An appropriate level of protection, limited storage period, and accountability of the data keeper institution or body shall be ensured. |
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Amendment 14 |
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Proposal for a directive Article 8 – paragraph 2 |
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2. The Commission shall adopt, in accordance with the procedure referred to in Article 24(2), within two years of the entry into force of this Directive : |
2. With a view to improving the effectiveness of the assessment of the taxes referred to in Article 2 on the basis of the experience gathered by Member States, the Commission shall adopt, for the first time by… (3), delegated acts in accordance with Articles 22a, 22b and 22c, which : |
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Amendment 15 |
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Proposal for a directive Article 8 – paragraph 2 a (new) |
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2a. The Commission shall evaluate and report annually to the European Parliament and the Council on the functioning of the automatic exchange of information. On the basis of its evaluation, the Commission shall propose measures to improve the scope and quality of the automatic exchange requirement in order to enhance the smooth functioning of the internal market. |
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Amendment 16 |
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Proposal for a directive Article 8 – paragraph 3 a (new) |
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3a. The competent authority in one Member State may notify the competent authority of another Member State that it does not wish to receive information on the categories of income and capital referred to in paragraph 1 or that it does not wish to receive information on such income and capital that is not above a certain threshold. In such a case, that competent authority shall also inform the Commission thereof. |
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Amendment 17 |
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Proposal for a directive Article 8 – paragraph 3 b (new) |
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3b. The information shall be communicated at least annually and no later than six months after the end of the financial year in the Member State in which the information has been obtained. |
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Amendment 18 |
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Proposal for a directive Article 8 – paragraph 4 – subparagraph 1 – introductory part |
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4. Where Member States conclude bilateral or multilateral agreements with a view to the correct assessment of the taxes referred to in Article 2, they shall provide for automatic exchange of information relating to certain categories of income and capital. For that purpose, they shall specify in those agreements the following elements: |
4. Where Member States conclude bilateral or multilateral agreements with a view to the correct assessment of the taxes referred to in Article 2, they shall provide for automatic exchange of information relating to certain categories of income and capital , in accordance with Directive 95/46/EC and Regulation (EC) No 45/2001 . For that purpose, they shall specify in those agreements the following elements: |
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Amendment 19 |
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Proposal for a directive Article 10 – paragraph 2 – subparagraph 1 |
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2. Where officials of the requesting authority are present during administrative enquiries pursuant to the paragraph 1, they may exercise the powers of inspection conferred on officials of the requested authority, under the condition that they exercise these powers in accordance with the laws, regulations or administrative provisions of the requested Member State . |
2. Where officials of the requesting authority are present during administrative enquiries pursuant to paragraph 1, they may, in agreement with the requested authority and in accordance with the guidelines laid down by the latter, take part in that enquiry. |
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Amendment 20 |
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Proposal for a directive Article 17 – paragraph 2 |
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2. In no case shall Article 16(2) and (4) be construed as permitting a requested authority of a Member State to decline to supply information concerning a person resident for tax purposes in the Member State of the requesting authority solely because this information is held by a bank, other financial institution, nominee or person acting in an agency or a fiduciary capacity or because it relates to ownership interests in a person. |
2. In no case shall Article 16(2) and (4) be construed as permitting a requested authority of a Member State to decline to supply relevant information within the meaning of Article 5(1) solely because this information is held by a bank or another financial institution, or by a nominee or person acting in an agency or a fiduciary capacity or because it relates to ownership interests in a person. |
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Amendment 21 |
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Proposal for a directive Article 22 – paragraph 2 a (new) |
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2a. Member States shall notify the Commission annually of any refusals to communicate information or to conduct an administrative enquiry, indicating the reasons for such refusal. The Commission shall assess the information so notified and shall make recommendations with a view to reducing the number of such cases in accordance with Article 24(3). |
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Amendment 22 |
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Proposal for a directive Chapter V a – title (new) |
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CHAPTER Va DELEGATED ACTS |
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Amendment 23 |
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Proposal for a directive Article 22 a (new) |
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Article 22a Exercise of the delegation 1. The power to adopt the delegated acts referred to in Article 8(2) shall be conferred on the Commission for an indeterminate period of time. 2. As soon as it adopts a delegated act, the Commission shall notify it simultaneously to the European Parliament and to the Council. 3. The power to adopt delegated acts is conferred on the Commission subject to the conditions laid down in Articles 22b and 22c. |
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Amendment 24 |
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Proposal for a directive Article 22 b (new) |
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Article 22b Revocation of the delegation 1. The delegation of power referred to Article 8(2) may be revoked by the European Parliament or by the Council. 2. The institution which has commenced an internal procedure for deciding whether to revoke the delegation of power shall endeavour to inform the other institution and the Commission, stating the delegated powers which could be subject to revocation. 3. The decision of revocation shall put an end to the delegation of the powers specified in that decision. It shall take effect immediately or at a later date specified therein. It shall not affect the validity of the delegated acts already in force. It shall be published in the Official Journal of the European Union. |
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Amendment 25 |
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Proposal for a directive Article 22 c (new) |
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Article 22c Objections to delegated acts 1. The European Parliament or the Council may object to a delegated act within a period of four months from the date of notification. At the initiative of the European Parliament or the Council that period shall be extended by two months. 2. If, on expiry of that period, neither the European Parliament nor the Council has objected to the delegated act, it shall be published in the Official Journal of the European Union and shall enter into force at the date stated therein. 3. If the European Parliament or the Council objects to a delegated act, it shall not enter into force. The institution which objects shall state the reasons for objecting to the delegated act. |
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Amendment 26 |
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Proposal for a directive Article 23 – paragraph 1 – subparagraph 1 |
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1. Where the competent authority of a Member State receives information with a view to the correct assessment of the taxes referred in Article 2 from a third country, that authority shall provide that information to the competent authorities of Member States for which that information might be useful and, in any event, to all those which request it, in so far as this is not excluded by international agreements with that third country. |
1. Where the competent authority of a Member State receives information with a view to the correct assessment of the taxes referred in Article 2 from a third country, that authority shall provide that information to the competent authorities of Member States for which that information is necessary for an accurate assessment of those taxes and, in any event, to all those which request it, in so far as this is not excluded by international agreements with that third country. |
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Amendment 27 |
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Proposal for a directive Article 23 – paragraph 2 – introductory part |
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2. Competent authorities may communicate, in accordance with their domestic provisions on the communication of personal data to third countries, information obtained in accordance with this Directive to a third country, provided that all of the following conditions are met: |
2. Competent authorities may communicate, in accordance with their domestic provisions on the communication of personal data to third countries, information obtained in accordance with this Directive to a third country . Any such transfer of information to a third country shall be made in accordance with Directive 95/46/EC and provided that all of the following conditions are met: |
(1) OJ L 281, 23.11.1995, p. 31.
(3) OJ please insert date: two years after the entry into force of this Directive.