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Document 52018AP0050
European Parliament legislative resolution of 1 March 2018 on the proposal for a Council Directive amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements (COM(2017)0335 — C8-0195/2017 — 2017/0138(CNS))
European Parliament legislative resolution of 1 March 2018 on the proposal for a Council Directive amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements (COM(2017)0335 — C8-0195/2017 — 2017/0138(CNS))
European Parliament legislative resolution of 1 March 2018 on the proposal for a Council Directive amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements (COM(2017)0335 — C8-0195/2017 — 2017/0138(CNS))
IO C 129, 5.4.2019, p. 134–153
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
5.4.2019 |
EN |
Official Journal of the European Union |
C 129/134 |
P8_TA(2018)0050
Mandatory automatic exchange of information in the field of taxation *
European Parliament legislative resolution of 1 March 2018 on the proposal for a Council Directive amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements (COM(2017)0335 — C8-0195/2017 — 2017/0138(CNS))
(Special legislative procedure — consultation)
(2019/C 129/15)
The European Parliament,
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having regard to the Commission proposal to the Council (COM(2017)0335), |
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having regard to Articles 113 and 115 of the Treaty on the Functioning of the European Union, pursuant to which the Council consulted Parliament (C8-0195/2017), |
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having regard to its resolution of 6 July 2016 on tax rulings and other measures similar in nature or effect (1), |
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having regard to Rule 78c of its Rules of Procedure, |
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having regard to the report of the Committee on Economic and Monetary Affairs (A8-0016/2018), |
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 2
Text proposed by the Commission |
Amendment |
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Amendment 2
Proposal for a directive
Recital 3
Text proposed by the Commission |
Amendment |
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Amendment 3
Proposal for a directive
Recital 4
Text proposed by the Commission |
Amendment |
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Amendment 4
Proposal for a directive
Recital 5
Text proposed by the Commission |
Amendment |
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Amendment 5
Proposal for a directive
Recital 6
Text proposed by the Commission |
Amendment |
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Amendment 7
Proposal for a directive
Recital 7
Text proposed by the Commission |
Amendment |
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Amendment 8
Proposal for a directive
Recital 9 a (new)
Text proposed by the Commission |
Amendment |
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Amendment 9
Proposal for a directive
Recital 9 b (new)
Text proposed by the Commission |
Amendment |
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Amendment 10
Proposal for a directive
Recital 10
Text proposed by the Commission |
Amendment |
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Amendment 12
Proposal for a directive
Recital 11 a (new)
Text proposed by the Commission |
Amendment |
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Amendment 13
Proposal for a directive
Recital 13
Text proposed by the Commission |
Amendment |
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Amendment 14
Proposal for a directive
Recital 14
Text proposed by the Commission |
Amendment |
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Amendment 15
Proposal for a directive
Recital 15 a (new)
Text proposed by the Commission |
Amendment |
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Amendment 16
Proposal for a directive
Recital 18
Text proposed by the Commission |
Amendment |
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Amendment 17
Proposal for a directive
Article 1 — paragraph 1 — point 1 — point b
Directive 2011/16/EU
Article 3 — point 18 — point c
Text proposed by the Commission |
Amendment |
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Amendment 18
Proposal for a directive
Article 1 — paragraph 1 — point 1 — point b
Directive 2011/16/EU
Article 3 — point 18 — point d
Text proposed by the Commission |
Amendment |
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Amendment 19
Proposal for a directive
Article 1 — paragraph 1 — point 1 — point b
Directive 2011/16/EU
Article 3 — point 20
Text proposed by the Commission |
Amendment |
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Amendment 20
Proposal for a directive
Article 1 — paragraph 1 — point 1 — point b
Directive 2011/16/EU
Article 3 — point 23 — point c a (new)
Text proposed by the Commission |
Amendment |
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Amendment 21
Proposal for a directive
Article 1 — paragraph 1 — point 2
Directive 2011/16/EU
Article 8aaa — paragraph 1 a (new)
Text proposed by the Commission |
Amendment |
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1a. While conducting statutory audits of statements of their clients, auditors shall be subject to identification and disclosure obligations regarding potential breaches by the audited entity, or its intermediaries, of the identification and disclosure obligations set out in this Article of which the auditor has become aware. Each Member State shall take the necessary measures to require auditors to file information with the competent authorities on such breaches within 10 working days, beginning on the day after the publication of their audit reports. |
Amendment 22
Proposal for a directive
Article 1 — paragraph 1 — point 2
Directive 2011/16/EU
Article 8aaa — paragraph 2 — subparagraph 1
Text proposed by the Commission |
Amendment |
2. Each Member State shall take the necessary measures to give intermediaries the right to a waiver from filing information on a reportable cross-border arrangement or series of such arrangements where they are entitled to a legal professional privilege under the national law of that Member State. In such circumstances, the obligation to file information on such an arrangement or series of arrangements shall be the responsibility of the taxpayer and intermediaries shall inform taxpayers of this responsibility due to the privilege. |
2. Each Member State may, where appropriate, take the necessary measures to give intermediaries the right to a waiver from filing information on a reportable cross-border arrangement or series of such arrangements where they are entitled to a legal professional privilege under the national law of that Member State. In such circumstances, the obligation to file information on such an arrangement or series of arrangements shall be the responsibility of the taxpayer and intermediaries shall inform in writing taxpayers of this responsibility due to the privilege, keeping an acknowledgment of receipt signed by the taxpayer. The taxpayer shall report the information on the reportable cross-border arrangement or series of arrangements to the competent authorities within 10 working days. |
Amendment 23
Proposal for a directive
Article 1 — paragraph 1 — point 2
Directive 2011/16/EU
Article 8aaa — paragraph 4
Text proposed by the Commission |
Amendment |
4. Each Member State shall take the necessary measures to require intermediaries and taxpayers to file information on reportable cross-border arrangements that were implemented between [date of political agreement] and 31 December 2018. Intermediaries and taxpayers, as appropriate, shall file information on those reportable cross-border arrangements by 31 March 2019. |
4. Each Member State shall take the necessary measures to require intermediaries , auditors and taxpayers to file information on reportable cross-border arrangements that are active on … [date of entry into force of this Directive] and those that will enter into force thereafter. |
Amendment 24
Proposal for a directive
Article 1 — paragraph 1 — point 2
Directive 2011/16/EU
Article 8aaa — paragraph 4 a (new)
Text proposed by the Commission |
Amendment |
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4a. Each Member State shall take the measures necessary to assess the tax arrangements disclosed through the exchange of information provided for by this Directive, as well as make available to their tax authorities the resources required. |
Amendment 25
Proposal for a directive
Article 1 — paragraph 1 — point 2
Directive 2011/16/EU
Article 8aaa — paragraph 6 — point a
Text proposed by the Commission |
Amendment |
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Amendment 26
Proposal for a directive
Article 1 — paragraph 1 — point 2
Directive 2011/16/EU
Article 8aaa — paragraph 6 — point c
Text proposed by the Commission |
Amendment |
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Amendment 27
Proposal for a directive
Article 1 — paragraph 1 — point 2
Directive 2011/16/EU
Article 8aaa — paragraph 6 — point d
Text proposed by the Commission |
Amendment |
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Amendment 28
Proposal for a directive
Article 1 — paragraph 1 — point 2
Directive 2011/16/EU
Article 8aaa — paragraph 6 — point e
Text proposed by the Commission |
Amendment |
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Amendment 29
Proposal for a directive
Article 1 — paragraph 1 — point 2
Directive 2011/16/EU
Article 8aaa — paragraph 6 — point h
Text proposed by the Commission |
Amendment |
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Amendment 30
Proposal for a directive
Article 1 — paragraph 1 — point 2
Directive 2011/16/EU
Article 8aaa — paragraph 7
Text proposed by the Commission |
Amendment |
7. To facilitate the exchange of information referred to in paragraph 5 of this Article, the Commission shall adopt the practical arrangements necessary for the implementation of this Article, including measures to standardise the communication of the information set out in paragraph 6 of this Article, as part of the procedure for establishing the standard form provided for in Article 20(5). |
7. To facilitate the exchange of information referred to in paragraph 5 of this Article, the Commission shall adopt the practical arrangements , and provide sufficient resources, necessary for the implementation of this Article, including measures to standardise the communication of the information set out in paragraph 6 of this Article, as part of the procedure for establishing the standard form provided for in Article 20(5). |
Amendment 31
Proposal for a directive
Article 1 — paragraph 1 — point 2
Directive 2011/16/EU
Article 8aaa — paragraph 8
Text proposed by the Commission |
Amendment |
8. The Commission shall not have access to information referred to in points (a) , (c) and (h) of paragraph 6. |
8. The Commission shall have access to information referred to in points (b) , (c) , (d), (e), (f) and (g) of paragraph 6. W ithout making any reference to the respective intermediary or taxpayer, the Commission shall make publicly available a list of the reported cross-border arrangements. |
Amendment 32
Proposal for a directive
Article 1 — paragraph 1 — point 4
Directive 2011/16/EU
Article 21 — paragraph 5 — subparagraph 1
Text proposed by the Commission |
Amendment |
The Commission shall by 31 December 2017 develop and provide with technical and logistical support a secure Member State central directory on administrative cooperation in the field of taxation where information to be communicated in the framework of paragraphs 1 and 2 of Article 8a shall be recorded in order to satisfy the automatic exchange provided for in those paragraphs. |
The Commission shall by 31 December 2017 develop and provide with technical and logistical support a secure central directory on administrative cooperation in the field of taxation , with access limited to the Member States and the Commission, where information to be communicated in the framework of paragraphs 1 and 2 of Article 8a shall be recorded in order to satisfy the automatic exchange provided for in those paragraphs. |
Amendment 33
Proposal for a directive
Article 1 — paragraph 1 — point 4
Directive 2011/16/EU
Article 21 — paragraph 5 — subparagraph 2
Text proposed by the Commission |
Amendment |
The Commission shall by 31 December 2018 develop and provide with technical and logistical support a secure Member State central directory on administrative cooperation in the field of taxation where information to be communicated in the framework of paragraphs 5, 6 and 7 of Article 8aaa shall be recorded in order to satisfy the automatic exchange provided for in those paragraphs . |
The Commission shall by 31 December 2018 develop and provide with technical and logistical support a secure central directory on administrative cooperation in the field of taxation with access limited to the Member States and the Commission, where information to be communicated in the framework of Article 8aaa shall be recorded in order to satisfy the automatic exchange provided for in that Article . Additionally, information exchanged under the automatic exchange provided for in Articles 8, 8a and 8aa, shall also be accessible through the central directory, with access limited to the Member States and the Commission. |
Amendment 34
Proposal for a directive
Article 1 — paragraph 1 — point 4
Directive 2011/16/EU
Article 21 — paragraph 5 — subparagraph 3
Text proposed by the Commission |
Amendment |
The competent authorities of all Member States shall have access to the information recorded in that directory . The Commission shall also have access to the information recorded in that directory, however within the limitations set out in Articles 8a(8) and 8aaa(8) . The necessary practical arrangements shall be adopted by the Commission in accordance with the procedure referred to in Article 26(2). |
The competent authorities of all Member States and the Commission shall have access to the information recorded in that directory. The necessary practical arrangements shall be adopted by the Commission in accordance with the procedure referred to in Article 26(2). |
Amendment 35
Proposal for a directive
Article 1 — paragraph 1 — point 5
Directive 2011/16/EU
Article 23 — paragraph 3
Text proposed by the Commission |
Amendment |
3. Member States shall communicate to the Commission a yearly assessment of the effectiveness of the automatic exchange of information referred to in Articles 8, 8a, 8aa and 8aaa as well as the practical results achieved . The Commission shall, by means of implementing acts, adopt the form and the conditions of communication for that yearly assessment. Those implementing acts shall be adopted 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 Articles 8, 8a, 8aa and 8aaa ; the quality and quantity of information exchanged; and the legislative changes proposed or implemented based on the loopholes in the regulatory framework revealed by this information . The Commission shall, by means of implementing acts, adopt the form and the conditions of communication for that yearly assessment. Those implementing acts shall be adopted in accordance with the procedure referred to in Article 26(2). Based on those assessments the Commission shall put forward legislative proposals to close loopholes in existing law . |
Amendment 36
Proposal for a directive
Article 1 — paragraph 1 — point 5 a (new)
Directive 2011/16/EU
Article 23 — paragraph 3 a (new)
Text proposed by the Commission |
Amendment |
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Amendment 37
Proposal for a directive
Article 1 — paragraph 1 — point 5 b (new)
Directive 2011/16/EU
Article 23 — paragraph 3 b (new)
Text proposed by the Commission |
Amendment |
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Amendment 38
Proposal for a directive
Article 1 — paragraph 1 — point 6
Directive 2011/16/EU
Article 23aa — paragraph 1
Text proposed by the Commission |
Amendment |
The Commission shall be empowered to adopt delegated acts in accordance with Article 26a to amend Annex IV, in order to include in the list of hallmarks potentially aggressive tax planning arrangements or series of arrangements in response to updated information on those arrangements or series of arrangements which is derived from the mandatory disclosure of such arrangements.. |
The Commission shall be empowered to adopt delegated acts in accordance with Article 26a to amend Annex IV, in order to include in the list of hallmarks potentially aggressive tax planning arrangements or series of arrangements in response to updated information on those arrangements or series of arrangements, which is derived from the mandatory disclosure of such arrangements. It shall do so every two years acting on the basis of the information that will be available regarding new or modified tax evasion and tax avoidance arrangements, publishing its new criteria in draft form four months prior to bringing them into force . |
Amendment 39
Proposal for a directive
Article 1 — paragraph 1 — point 7
Directive 2011/16/EU
Article 25a — paragraph 1
Text proposed by the Commission |
Amendment |
Member States shall lay down the rules on penalties applicable to infringements of national provisions adopted pursuant to this Directive and concerning Articles 8aa and 8aaa, and shall take all measures necessary to ensure that they are implemented. The penalties provided for shall be effective, proportionate and dissuasive. |
Member States shall lay down the rules on penalties applicable to infringements of national provisions adopted pursuant to this Directive and concerning Articles 8aa and 8aaa, and shall take all measures necessary to ensure that they are implemented. The penalties provided for shall be effective, proportionate and dissuasive. The Commission may publish an indicative table of penalties . |
Amendment 40
Proposal for a directive
Article 1 — paragraph 1 — point 8
Directive 2011/16/EU
Article 26a — paragraph 5 a (new)
Text proposed by the Commission |
Amendment |
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5a. By … [three years after the date of entry into force of this Directive] and every three years thereafter, the Commission shall submit a report on the application of this Directive to the European Parliament and to the Council. |
Amendment 41
Proposal for a directive
Annex 1
Directive 2011/16/EU
Annex IV — Main benefit test — paragraph 1
Text proposed by the Commission |
Amendment |
The test will be satisfied where the main benefit of an arrangement or of a series of arrangements is to obtain a tax advantage if it can be established that the advantage is the outcome which one may expect to derive from such an arrangement, or series of arrangements, including through taking advantage of the specific way that the arrangement or series of arrangements are structured. |
The test will be satisfied where one of the main benefits of an arrangement or of a series of arrangements is to obtain a tax advantage if it can be established that the advantage is the outcome which one may expect to derive from such an arrangement, or series of arrangements, including through taking advantage of the specific way that the arrangement or series of arrangements are structured. |
(1) Texts adopted, P8_TA(2016)0310.
(27) Council Directive 2014/107/EU of 9 December 2014 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation (OJ L 359, 16.12.2014, p. 1).
(27) Council Directive 2014/107/EU of 9 December 2014 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation (OJ L 359, 16.12.2014, p. 1).