# CE2010021EN.01002701.xml

| 28.1.2010 | EN | Official Journal of the European Union | CE 21/27 |
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28.1.2010

EN

Official Journal of the European Union

CE 21/27

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Thursday 4 December 2008Combating tax evasion *

P6_TA(2008)0578

European Parliament legislative resolution of 4 December 2008 on the proposal for a Council regulation amending Regulation (EC) No 1798/2003 to combat tax evasion connected with intra-Community transactions (COM(2008)0147 — C6-0155/2008 — 2008/0059(CNS))

2010/C 21 E/12

(Consultation procedure)

The European Parliament,

The European Parliament

having regard to the Commission proposal to the Council (COM(2008)0147),

having regard to Article 93 of the EC Treaty, pursuant to which the Council consulted Parliament (C6-0155/2008),

having regard to Rule 51 of its Rules of Procedure,

having regard to the report of the Committee on Economic and Monetary Affairs and the opinion of the Committee on Legal Affairs (A6-0449/2008),

| 1. | Approves the Commission proposal as amended; |
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1.

Approves the Commission proposal as amended;

| 2. | Calls on the Commission to alter its proposal accordingly, pursuant to Article 250(2) of the EC Treaty; |
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2.

Calls on the Commission to alter its proposal accordingly, pursuant to Article 250(2) of the EC Treaty;

| 3. | Calls on the Council to notify Parliament if it intends to depart from the text approved by Parliament; |
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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; |
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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 and the Commission. |
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5.

Instructs its President to forward its position to the Council and the Commission.

| TEXT PROPOSED BY THE COMMISSION | AMENDMENTS |
| --- | --- |
| Amendment 1 |
| Proposal for a regulation — amending act


  Article 1 — point –1 (new)


  Regulation (EC) No 1798/2003


  Recital 17 |
| | (–1) | Recital 17 is replaced by the following:


  The measures necessary for the implementation of this Regulation should be adopted in accordance with Council Decision 1999/468/EC of 28 June 1999 laying down the procedures for the exercise of implementing powers conferred on the Commission (1). The European Parliament should be fully informed of the measures envisaged, in accordance with point 5 of the Agreement between the European Parliament and the Commission on procedures for implementing Council Decision 1999/468/EC (2) |

TEXT PROPOSED BY THE COMMISSION

AMENDMENTS

Amendment 1

Amendment 1

Proposal for a regulation — amending act

Proposal for a regulation — amending act

Article 1 — point –1 (new)

Article 1 — point –1 (new)

Regulation (EC) No 1798/2003

Regulation (EC) No 1798/2003

Recital 17

Recital 17

(–1)

(–1)

Recital 17 is replaced by the following:

The measures necessary for the implementation of this Regulation should be adopted in accordance with Council Decision 1999/468/EC of 28 June 1999 laying down the procedures for the exercise of implementing powers conferred on the Commission (1). The European Parliament should be fully informed of the measures envisaged, in accordance with point 5 of the Agreement between the European Parliament and the Commission on procedures for implementing Council Decision 1999/468/EC (2)

The measures necessary for the implementation of this Regulation should be adopted in accordance with Council Decision 1999/468/EC of 28 June 1999 laying down the procedures for the exercise of implementing powers conferred on the Commission (1

The European Parliament should be fully informed of the measures envisaged, in accordance with point 5 of the Agreement between the European Parliament and the Commission on procedures for implementing Council Decision 1999/468/EC (2

Amendment 2

Amendment 2

Proposal for a regulation — amending act

Proposal for a regulation — amending act

Article 1 — point –1a (new)

Article 1 — point –1a (new)

Regulation (EC) No 1798/2003

Regulation (EC) No 1798/2003

Article 6

Article 6

| (–1a) | In Article 6, the words ‘procedure referred to in Article 44(2)’ are replaced by ‘regulatory procedure referred to in Article 44(2)’. |
| --- | --- |

(–1a)

(–1a)

In Article 6, the words ‘procedure referred to in Article 44(2)’ are replaced by ‘regulatory procedure referred to in Article 44(2)’.

Amendment 3

Amendment 3

Proposal for a regulation — amending act

Proposal for a regulation — amending act

Article 1 — point –1b (new)

Article 1 — point –1b (new)

Regulation (EC) No 1798/2003

Regulation (EC) No 1798/2003

Article 18 — paragraph 1

Article 18 — paragraph 1

| (–1b) | In Article 18, first paragraph, the words ‘procedure referred to in Article 44(2)’ are replaced by ‘regulatory procedure referred to in Article 44(2)’. |
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(–1b)

(–1b)

In Article 18, first paragraph, the words ‘procedure referred to in Article 44(2)’ are replaced by ‘regulatory procedure referred to in Article 44(2)’.

Amendment 4

Amendment 4

Proposal for a regulation — amending act

Proposal for a regulation — amending act

Article 1 — point 3a (new)

Article 1 — point 3a (new)

Regulation (EC) No 1798/2003

Regulation (EC) No 1798/2003

Article 25 — paragraph 3

Article 25 — paragraph 3

| (3a) | In Article 25(3), the words ‘procedure referred to in Article 44(2)’ are replaced by ‘regulatory procedure referred to in Article 44(2)’
  . |
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(3a)

(3a)

In Article 25(3), the words ‘procedure referred to in Article 44(2)’ are replaced by ‘regulatory procedure referred to in Article 44(2)’
  .

In Article 25(3), the words ‘procedure referred to in Article 44(2)’ are replaced by ‘regulatory procedure referred to in Article 44(2)’

Amendment 5

Amendment 5

Proposal for a regulation — amending act

Proposal for a regulation — amending act

Article 1 — point 3b (new)

Article 1 — point 3b (new)

Regulation (EC) No 1798/2003

Regulation (EC) No 1798/2003

Article 27 — paragraph 4 — subparagraph 2

Article 27 — paragraph 4 — subparagraph 2

| (3b) | In Article 27(4), second subparagraph, the words ‘procedure referred to in Article 44(2)’ are replaced by ‘regulatory procedure referred to in Article 44(2)’
  . |
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(3b)

(3b)

In Article 27(4), second subparagraph, the words ‘procedure referred to in Article 44(2)’ are replaced by ‘regulatory procedure referred to in Article 44(2)’
  .

In Article 27(4), second subparagraph, the words ‘procedure referred to in Article 44(2)’ are replaced by ‘regulatory procedure referred to in Article 44(2)’

Amendment 6

Amendment 6

Proposal for a regulation — amending act

Proposal for a regulation — amending act

Article 1 — point 3c (new)

Article 1 — point 3c (new)

Regulation (EC) No 1798/2003

Regulation (EC) No 1798/2003

Article 29 — paragraphs 1 and 2

Article 29 — paragraphs 1 and 2

| (3c) | In Article 29(1) and (2), the words ‘procedure provided for in Article 44(2)’ are replaced by ‘regulatory procedure referred to in Article 44(2)’
  . |
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(3c)

(3c)

In Article 29(1) and (2), the words ‘procedure provided for in Article 44(2)’ are replaced by ‘regulatory procedure referred to in Article 44(2)’
  .

In Article 29(1) and (2), the words ‘procedure provided for in Article 44(2)’ are replaced by ‘regulatory procedure referred to in Article 44(2)’

Amendment 7

Amendment 7

Proposal for a regulation — amending act

Proposal for a regulation — amending act

Article 1 — point 3d (new)

Article 1 — point 3d (new)

Regulation (EC) No 1798/2003

Regulation (EC) No 1798/2003

Article 30 — paragraphs 1 and 2

Article 30 — paragraphs 1 and 2

| (3d) | In Article 30, first and second paragraphs, the words ‘procedure provided for in Article 44(2)’ are replaced by ‘regulatory procedure referred to in Article 44(2)’
  . |
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(3d)

(3d)

In Article 30, first and second paragraphs, the words ‘procedure provided for in Article 44(2)’ are replaced by ‘regulatory procedure referred to in Article 44(2)’
  .

In Article 30, first and second paragraphs, the words ‘procedure provided for in Article 44(2)’ are replaced by ‘regulatory procedure referred to in Article 44(2)’

Amendment 8

Amendment 8

Proposal for a regulation — amending act

Proposal for a regulation — amending act

Article 1 — point 3e (new)

Article 1 — point 3e (new)

Regulation (EC) No 1798/2003

Regulation (EC) No 1798/2003

Article 35

Article 35

| (3e) | Article 35 is amended as follows:









  (a) | paragraph 1 is replaced by the following:



  1.   The Member States and the Commission shall periodically evaluate the application of this Regulation. The Commission shall pool information relating to the Member States’ actions against fraud, shall publicise the most successful, and shall propose measures that it considers most appropriate for remedying fraudulent behaviour.; |
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(3e)

(3e)

Article 35 is amended as follows:

(a)

(a)

paragraph 1 is replaced by the following:

paragraph 1 is replaced by the following:

1.   The Member States and the Commission shall periodically evaluate the application of this Regulation. The Commission shall pool information relating to the Member States’ actions against fraud, shall publicise the most successful, and shall propose measures that it considers most appropriate for remedying fraudulent behaviour.;

1.

The Member States and the Commission shall periodically

the application of this Regulation.

information relating to

actions against fraud, shall publicise the most successful, and shall propose measures that it considers most appropriate for remedying fraudulent behaviour.;

| (b) | the following paragraph is inserted after paragraph 1:




  1a.
     
  The Commission shall draw up a set of indicators for defining the areas in which the risk of non-compliance with tax law is greater than others. National tax authorities’ measures shall be inspired by the need to remedy fraud and facilitate law-abiding behaviour by honest taxpayers.; |
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(b)

(b)

the following paragraph is inserted after paragraph 1:

the following paragraph is inserted after paragraph 1:

1a.
     
  The Commission shall draw up a set of indicators for defining the areas in which the risk of non-compliance with tax law is greater than others. National tax authorities’ measures shall be inspired by the need to remedy fraud and facilitate law-abiding behaviour by honest taxpayers.;

1a.

The Commission shall draw up a set of indicators for defining the areas in which the risk of non-compliance with tax law is greater than others. National tax authorities’ measures shall be inspired by the need to remedy fraud and facilitate law-abiding behaviour by honest taxpayers.;

| (c) | paragraph 3 is replaced by the following:



  3.   A list of statistical data needed for evaluation of the application of this Regulation shall be determined in accordance with the regulatory procedure referred to in Article 44(2). On the basis of the data thus compiled, the Commission shall draw up a set of indicators with a view to ascertaining to what extent each Member State will cooperate with the Commission and the other Member States in providing them with the available information and offering them the necessary assistance for remedying fraud. Those reports shall be made available to the public. |
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(c)

(c)

paragraph 3 is replaced by the following:

paragraph 3 is replaced by the following:

3.   A list of statistical data needed for evaluation of the application of this Regulation shall be determined in accordance with the regulatory procedure referred to in Article 44(2). On the basis of the data thus compiled, the Commission shall draw up a set of indicators with a view to ascertaining to what extent each Member State will cooperate with the Commission and the other Member States in providing them with the available information and offering them the necessary assistance for remedying fraud. Those reports shall be made available to the public.

3.

A list of statistical data needed for evaluation of the application of

regulatory

On the basis of the data thus compiled, the Commission shall draw up a set of indicators with a view to ascertaining to what extent each Member State will cooperate with the Commission and the other Member States in providing them with the available information and offering them the necessary assistance for remedying fraud. Those reports shall be made available to the public.

Amendment 9

Amendment 9

Proposal for a regulation — amending act

Proposal for a regulation — amending act

Article 1 — point 3f (new)

Article 1 — point 3f (new)

Regulation (EC) No 1798/2003

Regulation (EC) No 1798/2003

Article 37

Article 37

| (3f) | In Article 37, the words ‘procedure referred to in Article 44(2)’ are replaced by ‘regulatory procedure referred to in Article 44(2)’. |
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(3f)

(3f)

In Article 37, the words ‘procedure referred to in Article 44(2)’ are replaced by ‘regulatory procedure referred to in Article 44(2)’.

Amendment 10

Amendment 10

Proposal for a regulation — amending act

Proposal for a regulation — amending act

Article 1 — point 3g (new)

Article 1 — point 3g (new)

Regulation (EC) No 1798/2003

Regulation (EC) No 1798/2003

Article 44 — paragraph 4 (new)

Article 44 — paragraph 4 (new)

| (3g) | In Article 44, the following paragraph is added:



  4.
     
  The European Parliament shall be fully informed of the measures envisaged, in accordance with point 5 of the Agreement between the European Parliament and the Commission on procedures for implementing Council Decision 1999/468/EC. |
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(3g)

(3g)

In Article 44, the following paragraph is added:

4.
     
  The European Parliament shall be fully informed of the measures envisaged, in accordance with point 5 of the Agreement between the European Parliament and the Commission on procedures for implementing Council Decision 1999/468/EC.

4.

The European Parliament shall be fully informed of the measures envisaged, in accordance with point 5 of the Agreement between the European Parliament and the Commission on procedures for implementing Council Decision 1999/468/EC.

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(1)  
  OJ L 184, 17.7.1999, p. 23.

1

OJ L 184, 17.7.1999, p. 23.

(2)  

  OJ C 143, 10.6.2008, p. 1.

2

OJ C 143, 10.6.2008, p. 1.

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