# C_2017355EN.01012201.xml

| 20.10.2017 | EN | Official Journal of the European Union | C 355/122 |
| --- | --- | --- | --- |

20.10.2017

EN

Official Journal of the European Union

C 355/122

---

P8_TA(2015)0369

Mandatory automatic exchange of information in the field of taxation *

European Parliament legislative resolution of 27 October 2015 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(2015)0135 — C8-0085/2015 — 2015/0068(CNS))

(Special legislative procedure — consultation)

(2017/C 355/21)

The European Parliament,

The European Parliament

| — | having regard to the Commission proposal to the Council (COM(2015)0135), |
| --- | --- |

—

having regard to the Commission proposal to the Council (COM(2015)0135),

| — | having regard to Article 115 of the Treaty on the Functioning of the European Union, pursuant to which the Council consulted Parliament (C8-0085/2015), |
| --- | --- |

—

having regard to Article 115 of the Treaty on the Functioning of the European Union, pursuant to which the Council consulted Parliament (C8-0085/2015),

| — | having regard to Rule 59 of its Rules of Procedure, |
| --- | --- |

—

having regard to Rule 59 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 (A8-0306/2015), |
| --- | --- |

—

having regard to the report of the Committee on Economic and Monetary Affairs and the opinion of the Committee on Legal Affairs (A8-0306/2015),

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

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; |
| --- | --- |

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; |
| --- | --- |

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; |
| --- | --- |

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. |
| --- | --- |

5.

Instructs its President to forward its position to the Council, the Commission and the national parliaments.

Amendment 1

Amendment 1

Proposal for a directive

Proposal for a directive

Citation 2 a (new)

Citation 2 a (new)

| Text proposed by the Commission | Amendment |
| --- | --- |
| | Having regard to the Charter of Fundamental Rights of the European Union, in particular the respect for the right to the protection of personal data and the freedom to conduct a business, |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

Having regard to the Charter of Fundamental Rights of the European Union, in particular the respect for the right to the protection of personal data and the freedom to conduct a business,

Having regard to the Charter of Fundamental Rights of the European Union, in particular the respect for the right to the protection of personal data and the freedom to conduct a business,

Amendment 2

Amendment 2

Proposal for a directive

Proposal for a directive

Recital 1

Recital 1

| Text proposed by the Commission | Amendment |
| --- | --- |
| (1) | The challenge posed by cross-border tax avoidance, aggressive tax planning and harmful tax competition has increased considerably and has become a major focus of concern within the Union and at global level. Tax base erosion is considerably reducing national tax revenues, which hinders Member States in applying growth-friendly tax policies.
  In particular
  , rulings concerning tax-driven structures
  lead
  to a low level of taxation of artificially high amounts of income in the country giving the advance ruling and
  may leave
  artificially low amounts of income to be taxed in any other countries involved. An increase in transparency is therefore urgently required. The tools and mechanisms established by Council Directive 2011/16/EU (13) need to be enhanced in order to achieve this. |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

(1)

The challenge posed by cross-border tax avoidance, aggressive tax planning and harmful tax competition has increased considerably and has become a major focus of concern within the Union and at global level. Tax base erosion is considerably reducing national tax revenues, which hinders Member States in applying growth-friendly tax policies.
  In particular
  , rulings concerning tax-driven structures
  lead
  to a low level of taxation of artificially high amounts of income in the country giving the advance ruling and
  may leave
  artificially low amounts of income to be taxed in any other countries involved. An increase in transparency is therefore urgently required. The tools and mechanisms established by Council Directive 2011/16/EU (13) need to be enhanced in order to achieve this.

In particular

lead

may leave

13

| (1) | The challenge posed by cross-border tax avoidance, aggressive tax planning and harmful tax competition has increased considerably and has become a major focus of concern within the Union and at global level. Tax base erosion is considerably reducing national tax revenues, which hinders Member States in applying growth-friendly tax policies
  , causes distortions of competition to the detriment of undertakings — particularly SMEs — which pay the correct amounts of tax and shifts taxation towards less mobile factors such as labour and consumption
  .
  However, in specific cases
  , rulings concerning tax-driven structures
  have led
  to a low level of taxation of artificially high amounts of income in the country giving the advance ruling and
  have left
  artificially low amounts of income to be taxed in any other countries involved
  , thereby reducing the tax base in those Member States
  . An increase in
  targeted
  transparency
  and exchange of information
  is therefore urgently required
  at least in accordance with OECD standards
  . The tools and mechanisms established by Council Directive 2011/16/EU (13) need to be enhanced in order to achieve this. |
| --- | --- |

(1)

The challenge posed by cross-border tax avoidance, aggressive tax planning and harmful tax competition has increased considerably and has become a major focus of concern within the Union and at global level. Tax base erosion is considerably reducing national tax revenues, which hinders Member States in applying growth-friendly tax policies
  , causes distortions of competition to the detriment of undertakings — particularly SMEs — which pay the correct amounts of tax and shifts taxation towards less mobile factors such as labour and consumption
  .
  However, in specific cases
  , rulings concerning tax-driven structures
  have led
  to a low level of taxation of artificially high amounts of income in the country giving the advance ruling and
  have left
  artificially low amounts of income to be taxed in any other countries involved
  , thereby reducing the tax base in those Member States
  . An increase in
  targeted
  transparency
  and exchange of information
  is therefore urgently required
  at least in accordance with OECD standards
  . The tools and mechanisms established by Council Directive 2011/16/EU (13) need to be enhanced in order to achieve this.

, causes distortions of competition to the detriment of undertakings — particularly SMEs — which pay the correct amounts of tax and shifts taxation towards less mobile factors such as labour and consumption

However, in specific cases

have led

have left

, thereby reducing the tax base in those Member States

targeted

and exchange of information

at least in accordance with OECD standards

13

Amendment 3

Amendment 3

Proposal for a directive

Proposal for a directive

Recital 1 a (new)

Recital 1 a (new)

| Text proposed by the Commission | Amendment |
| --- | --- |
| | (1a) | Following the LuxLeaks scandal and by means of this report, the European Parliament expresses its strong determination not to tolerate tax fraud and tax avoidance as well as to advocate for a fair distribution of the tax burden between citizens and companies. |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

(1a)

(1a)

Following the LuxLeaks scandal and by means of this report, the European Parliament expresses its strong determination not to tolerate tax fraud and tax avoidance as well as to advocate for a fair distribution of the tax burden between citizens and companies.

Following the LuxLeaks scandal and by means of this report, the European Parliament expresses its strong determination not to tolerate tax fraud and tax avoidance as well as to advocate for a fair distribution of the tax burden between citizens and companies.

Amendment 4

Amendment 4

Proposal for a directive

Proposal for a directive

Recital 2

Recital 2

| Text proposed by the Commission | Amendment |
| --- | --- |
| (2) | The European Council, in its conclusions of 18 December 2014, underlined the urgent need to advance efforts in the fight against tax avoidance and aggressive tax planning, both at the global and
  Union
  levels. Stressing the importance of transparency, the European Council welcomed the Commission’s intention to submit a proposal on the automatic exchange of information on tax rulings in the Union. |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

(2)

The European Council, in its conclusions of 18 December 2014, underlined the urgent need to advance efforts in the fight against tax avoidance and aggressive tax planning, both at the global and
  Union
  levels. Stressing the importance of transparency, the European Council welcomed the Commission’s intention to submit a proposal on the automatic exchange of information on tax rulings in the Union.

Union

| (2) | The European Council, in its conclusions of 18 December 2014, underlined the urgent need to advance efforts in the fight against tax avoidance and aggressive tax planning, both at the global and
  European
  levels. Stressing the importance of transparency
  and corresponding information exchange
  , the European Council welcomed the Commission’s intention to submit a proposal on the automatic exchange of information on tax rulings in the Union. |
| --- | --- |

(2)

The European Council, in its conclusions of 18 December 2014, underlined the urgent need to advance efforts in the fight against tax avoidance and aggressive tax planning, both at the global and
  European
  levels. Stressing the importance of transparency
  and corresponding information exchange
  , the European Council welcomed the Commission’s intention to submit a proposal on the automatic exchange of information on tax rulings in the Union.

European

and corresponding information exchange

Amendment 5

Amendment 5

Proposal for a directive

Proposal for a directive

Recital 4

Recital 4

| Text proposed by the Commission | Amendment |
| --- | --- |
| (4) | However, the efficient spontaneous exchange of information in respect of advance cross-border rulings and advance pricing arrangements is hindered by several important practical difficulties such as the discretion permitted to the issuing Member State to decide which other Member States should be informed. |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

(4)

However, the efficient spontaneous exchange of information in respect of advance cross-border rulings and advance pricing arrangements is hindered by several important practical difficulties such as the discretion permitted to the issuing Member State to decide which other Member States should be informed.

| (4) | However, the efficient spontaneous exchange of information in respect of advance cross-border rulings and advance pricing arrangements is hindered by several important practical difficulties such as the discretion permitted to the issuing Member State to decide which other Member States should be informed
  and the weak monitoring system which makes it difficult for the Commission to identify any violation of the requirement to exchange information. |
| --- | --- |

(4)

However, the efficient spontaneous exchange of information in respect of advance cross-border rulings and advance pricing arrangements is hindered by several important practical difficulties such as the discretion permitted to the issuing Member State to decide which other Member States should be informed
  and the weak monitoring system which makes it difficult for the Commission to identify any violation of the requirement to exchange information.

and the weak monitoring system which makes it difficult for the Commission to identify any violation of the requirement to exchange information.

Amendment 6

Amendment 6

Proposal for a directive

Proposal for a directive

Recital 4 a (new)

Recital 4 a (new)

| Text proposed by the Commission | Amendment |
| --- | --- |
| | (4a) | An efficient exchange and processing of tax information and the resulting peer pressure would have a strong deterrent effect against the introduction of harmful tax practices and would allow Member States and the Commission to have all the relevant information at their disposal in order to take action against such practices. |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

(4a)

(4a)

An efficient exchange and processing of tax information and the resulting peer pressure would have a strong deterrent effect against the introduction of harmful tax practices and would allow Member States and the Commission to have all the relevant information at their disposal in order to take action against such practices.

An efficient exchange and processing of tax information and the resulting peer pressure would have a strong deterrent effect against the introduction of harmful tax practices and would allow Member States and the Commission to have all the relevant information at their disposal in order to take action against such practices.

Amendment 7

Amendment 7

Proposal for a directive

Proposal for a directive

Recital 5

Recital 5

| Text proposed by the Commission | Amendment |
| --- | --- |
| (5) | The possibility that the provision of information may be refused where it would lead to the disclosure of a commercial, industrial or professional secret or of a commercial process, or of information whose disclosure would be contrary to public policy
  should
  not apply to provisions of mandatory automatic exchange of information on advance
  cross-border
  rulings and advance pricing arrangements in order not to reduce the effectiveness of these exchanges. The limited nature of the information that is required to be shared with all Member States
  should ensure
  sufficient protection of those commercial interests. |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

(5)

The possibility that the provision of information may be refused where it would lead to the disclosure of a commercial, industrial or professional secret or of a commercial process, or of information whose disclosure would be contrary to public policy
  should
  not apply to provisions of mandatory automatic exchange of information on advance
  cross-border
  rulings and advance pricing arrangements in order not to reduce the effectiveness of these exchanges. The limited nature of the information that is required to be shared with all Member States
  should ensure
  sufficient protection of those commercial interests.

should

cross-border

should ensure

| (5) | The possibility that the provision of information may be refused where it would lead to the disclosure of a commercial, industrial or professional secret or of a commercial process, or of information whose disclosure would be contrary to public policy
  must
  not apply to provisions of mandatory automatic exchange of information on advance rulings and advance pricing arrangements in order not to reduce the effectiveness of these exchanges. The limited nature of the information that is required to be shared with all Member States
  ensures
  sufficient protection of those commercial interests. |
| --- | --- |

(5)

The possibility that the provision of information may be refused where it would lead to the disclosure of a commercial, industrial or professional secret or of a commercial process, or of information whose disclosure would be contrary to public policy
  must
  not apply to provisions of mandatory automatic exchange of information on advance rulings and advance pricing arrangements in order not to reduce the effectiveness of these exchanges. The limited nature of the information that is required to be shared with all Member States
  ensures
  sufficient protection of those commercial interests.

must

ensures

Amendment 8

Amendment 8

Proposal for a directive

Proposal for a directive

Recital 5 a (new)

Recital 5 a (new)

| Text proposed by the Commission | Amendment |
| --- | --- |
| | (5a) | Advance tax rulings and price arrangements can have a cross-border dimension even though they relate to purely national transactions. That is particularly true of cascade transactions, where the advance tax ruling or price arrangement concerns the first national transactions, without taking into consideration the next (cross-border) transactions. |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

(5a)

(5a)

Advance tax rulings and price arrangements can have a cross-border dimension even though they relate to purely national transactions. That is particularly true of cascade transactions, where the advance tax ruling or price arrangement concerns the first national transactions, without taking into consideration the next (cross-border) transactions.

Advance tax rulings and price arrangements can have a cross-border dimension even though they relate to purely national transactions. That is particularly true of cascade transactions, where the advance tax ruling or price arrangement concerns the first national transactions, without taking into consideration the next (cross-border) transactions.

Amendment 9

Amendment 9

Proposal for a directive

Proposal for a directive

Recital 5 b (new)

Recital 5 b (new)

| Text proposed by the Commission | Amendment |
| --- | --- |
| | (5b) | In order to avoid arbitrary distinctions between tax arrangements that arise in the context of different national administrative practices, the definitions of advance rulings and advance pricing arrangements should cover tax arrangements regardless of the formal or informal manner in which they were issued, and irrespective of their binding or non-binding nature. |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

(5b)

(5b)

In order to avoid arbitrary distinctions between tax arrangements that arise in the context of different national administrative practices, the definitions of advance rulings and advance pricing arrangements should cover tax arrangements regardless of the formal or informal manner in which they were issued, and irrespective of their binding or non-binding nature.

In order to avoid arbitrary distinctions between tax arrangements that arise in the context of different national administrative practices, the definitions of advance rulings and advance pricing arrangements should cover tax arrangements regardless of the formal or informal manner in which they were issued, and irrespective of their binding or non-binding nature.

Amendment 10

Amendment 10

Proposal for a directive

Proposal for a directive

Recital 5 c (new)

Recital 5 c (new)

| Text proposed by the Commission | Amendment |
| --- | --- |
| | (5c) | Advance tax rulings facilitate the consistent and transparent application of the law. |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

(5c)

(5c)

Advance tax rulings facilitate the consistent and transparent application of the law.

Advance tax rulings facilitate the consistent and transparent application of the law.

Amendment 11

Amendment 11

Proposal for a directive

Proposal for a directive

Recital 5 d (new)

Recital 5 d (new)

| Text proposed by the Commission | Amendment |
| --- | --- |
| | (5d) | Transparent tax rules provide legal certainty for taxpayers and businesses and generate investment. |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

(5d)

(5d)

Transparent tax rules provide legal certainty for taxpayers and businesses and generate investment.

Transparent tax rules provide legal certainty for taxpayers and businesses and generate investment.

Amendment 12

Amendment 12

Proposal for a directive

Proposal for a directive

Recital 6

Recital 6

| Text proposed by the Commission | Amendment |
| --- | --- |
| (6) | In order to reap the benefits of the mandatory automatic exchange of advance
  cross-border
  rulings and advance pricing arrangements, the information should be communicated
  promptly
  after they are issued
  and therefore regular intervals for the communication of the information should be established
  . |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

(6)

In order to reap the benefits of the mandatory automatic exchange of advance
  cross-border
  rulings and advance pricing arrangements, the information should be communicated
  promptly
  after they are issued
  and therefore regular intervals for the communication of the information should be established
  .

cross-border

promptly

and therefore regular intervals for the communication of the information should be established

| (6) | In order to reap the benefits of the mandatory automatic exchange of advance rulings and advance pricing arrangements, the information
  concerning them
  should be communicated
  immediately
  after they are issued.
  Efficient and effective penalties can be developed in cases of non-compliance. |
| --- | --- |

(6)

In order to reap the benefits of the mandatory automatic exchange of advance rulings and advance pricing arrangements, the information
  concerning them
  should be communicated
  immediately
  after they are issued.
  Efficient and effective penalties can be developed in cases of non-compliance.

concerning them

immediately

Efficient and effective penalties can be developed in cases of non-compliance.

Amendment 13

Amendment 13

Proposal for a directive

Proposal for a directive

Recital 7

Recital 7

| Text proposed by the Commission | Amendment |
| --- | --- |
| (7) | The mandatory automatic exchange of advance
  cross-border
  rulings and advance pricing arrangements should in each case include communication of a defined set of basic information to all Member States. The Commission should adopt any measures necessary to standardise the communication of such information under the procedure laid down in Directive 2011/16/EU for establishing a standard form to be used for the exchange of information. That procedure should also be used in the adoption of any necessary measures and practical arrangements for the implementation of the information exchange. |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

(7)

The mandatory automatic exchange of advance
  cross-border
  rulings and advance pricing arrangements should in each case include communication of a defined set of basic information to all Member States. The Commission should adopt any measures necessary to standardise the communication of such information under the procedure laid down in Directive 2011/16/EU for establishing a standard form to be used for the exchange of information. That procedure should also be used in the adoption of any necessary measures and practical arrangements for the implementation of the information exchange.

cross-border

| (7) | The mandatory automatic exchange of advance rulings and advance pricing arrangements should in each case include communication of a defined set of basic information to all Member States. The Commission should adopt any measures necessary to standardise the communication of such information under the procedure laid down in Directive 2011/16/EU for establishing a standard form to be used for the exchange of information. That procedure should also be used in the adoption of any necessary measures and practical arrangements for the implementation of the information exchange. |
| --- | --- |

(7)

The mandatory automatic exchange of advance rulings and advance pricing arrangements should in each case include communication of a defined set of basic information to all Member States. The Commission should adopt any measures necessary to standardise the communication of such information under the procedure laid down in Directive 2011/16/EU for establishing a standard form to be used for the exchange of information. That procedure should also be used in the adoption of any necessary measures and practical arrangements for the implementation of the information exchange.

Amendment 14

Amendment 14

Proposal for a directive

Proposal for a directive

Recital 8

Recital 8

| Text proposed by the Commission | Amendment |
| --- | --- |
| (8) | Member States should exchange the basic information to be communicated also with the Commission. This
  would
  enable the Commission at any point in time to monitor and evaluate the effective application of the automatic exchange of information on advance
  cross-border
  rulings and advance pricing arrangements. Such communication will not discharge a Member State from its obligations to notify any state aid to the Commission. |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

(8)

Member States should exchange the basic information to be communicated also with the Commission. This
  would
  enable the Commission at any point in time to monitor and evaluate the effective application of the automatic exchange of information on advance
  cross-border
  rulings and advance pricing arrangements. Such communication will not discharge a Member State from its obligations to notify any state aid to the Commission.

would

cross-border

| (8) | Member States should exchange the basic information to be communicated also with the Commission
  , since the Commission should be able to assess independently if such information is relevant for detecting illegal state aid
  . This
  basic information should
  enable the Commission at any point in time to
  efficiently
  monitor and evaluate the effective application of the automatic exchange of information on advance rulings and advance pricing arrangements
  and to ensure that rulings do not have a negative impact on the internal market
  . Such communication will not discharge a Member State from its obligations to notify any state aid to the Commission. |
| --- | --- |

(8)

Member States should exchange the basic information to be communicated also with the Commission
  , since the Commission should be able to assess independently if such information is relevant for detecting illegal state aid
  . This
  basic information should
  enable the Commission at any point in time to
  efficiently
  monitor and evaluate the effective application of the automatic exchange of information on advance rulings and advance pricing arrangements
  and to ensure that rulings do not have a negative impact on the internal market
  . Such communication will not discharge a Member State from its obligations to notify any state aid to the Commission.

, since the Commission should be able to assess independently if such information is relevant for detecting illegal state aid

basic information should

efficiently

and to ensure that rulings do not have a negative impact on the internal market

Amendment 15

Amendment 15

Proposal for a directive

Proposal for a directive

Recital 8 a (new)

Recital 8 a (new)

| Text proposed by the Commission | Amendment |
| --- | --- |
| | (8a) | Before 1 October 2018 Member States should provide the Commission with an ex-post analysis of the effectiveness of this Directive. |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

(8a)

(8a)

Before 1 October 2018 Member States should provide the Commission with an ex-post analysis of the effectiveness of this Directive.

Before 1 October 2018 Member States should provide the Commission with an ex-post analysis of the effectiveness of this Directive.

Amendment 16

Amendment 16

Proposal for a directive

Proposal for a directive

Recital 9

Recital 9

| Text proposed by the Commission | Amendment |
| --- | --- |
| (9) | Feedback by the receiving Member State to the Member State sending the information is a necessary element of the operation of an effective system of automatic information exchange. It is therefore appropriate to provide for measures enabling the provision of feedback in cases where the information has been used and where no feedback can be provided under other provisions of Directive 2011/16/EU. |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

(9)

Feedback by the receiving Member State to the Member State sending the information is a necessary element of the operation of an effective system of automatic information exchange. It is therefore appropriate to provide for measures enabling the provision of feedback in cases where the information has been used and where no feedback can be provided under other provisions of Directive 2011/16/EU.

| (9) | Feedback by the receiving Member State to the Member State sending the information is a necessary element of the operation of an effective system of automatic information exchange
  , as it encourages administrative cooperation between Member States
  . It is therefore appropriate to provide for measures enabling the provision of feedback in cases where the information has been used and where no feedback can be provided under other provisions of Directive 2011/16/EU.
  That would make it more difficult to circumvent the information for purposes of fraud. |
| --- | --- |

(9)

Feedback by the receiving Member State to the Member State sending the information is a necessary element of the operation of an effective system of automatic information exchange
  , as it encourages administrative cooperation between Member States
  . It is therefore appropriate to provide for measures enabling the provision of feedback in cases where the information has been used and where no feedback can be provided under other provisions of Directive 2011/16/EU.
  That would make it more difficult to circumvent the information for purposes of fraud.

, as it encourages administrative cooperation between Member States

That would make it more difficult to circumvent the information for purposes of fraud.

Amendment 17

Amendment 17

Proposal for a directive

Proposal for a directive

Recital 10

Recital 10

| Text proposed by the Commission | Amendment |
| --- | --- |
| (10) | A Member State should be able to rely on Article 5 of Directive 2011/16/EU as regards the exchange of information on request to obtain additional information, including the full text of advance
  cross-border
  rulings or advance pricing arrangements, from the Member State having issued such rulings or arrangements. |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

(10)

A Member State should be able to rely on Article 5 of Directive 2011/16/EU as regards the exchange of information on request to obtain additional information, including the full text of advance
  cross-border
  rulings or advance pricing arrangements, from the Member State having issued such rulings or arrangements.

cross-border

| (10) | A Member State should be able to rely on Article 5 of Directive 2011/16/EU as regards the exchange of information on request to obtain additional information, including the full text of advance rulings or advance pricing arrangements, from the Member State having issued such rulings or arrangements
  and any texts which effect subsequent changes
  . |
| --- | --- |

(10)

A Member State should be able to rely on Article 5 of Directive 2011/16/EU as regards the exchange of information on request to obtain additional information, including the full text of advance rulings or advance pricing arrangements, from the Member State having issued such rulings or arrangements
  and any texts which effect subsequent changes
  .

and any texts which effect subsequent changes

Amendment 18

Amendment 18

Proposal for a directive

Proposal for a directive

Recital 10 a (new)

Recital 10 a (new)

| Text proposed by the Commission | Amendment |
| --- | --- |
| | (10a) | The expression ‘information that is foreseeably relevant’ as referred to in Article 1(1) of Directive 2011/16/EU should be clarified in order to prevent interpretations whose purpose is tax avoidance. |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

(10a)

(10a)

The expression ‘information that is foreseeably relevant’ as referred to in Article 1(1) of Directive 2011/16/EU should be clarified in order to prevent interpretations whose purpose is tax avoidance.

The expression ‘information that is foreseeably relevant’ as referred to in Article 1(1) of Directive 2011/16/EU should be clarified in order to prevent interpretations whose purpose is tax avoidance.

Amendment 19

Amendment 19

Proposal for a directive

Proposal for a directive

Recital 11

Recital 11

| Text proposed by the Commission | Amendment |
| --- | --- |
| (11) | Member States should take all measures necessary to remove any obstacle that might hinder the effective and widest possible mandatory automatic exchange of information on advance
  cross-border
  rulings and advance pricing arrangements. |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

(11)

Member States should take all measures necessary to remove any obstacle that might hinder the effective and widest possible mandatory automatic exchange of information on advance
  cross-border
  rulings and advance pricing arrangements.

cross-border

| (11) | Member States should take all measures necessary to remove any obstacle that might hinder the effective and widest possible mandatory automatic exchange of information on advance rulings and advance pricing arrangements. |
| --- | --- |

(11)

Member States should take all measures necessary to remove any obstacle that might hinder the effective and widest possible mandatory automatic exchange of information on advance rulings and advance pricing arrangements.

Amendment 20

Amendment 20

Proposal for a directive

Proposal for a directive

Recital 12 a (new)

Recital 12 a (new)

| Text proposed by the Commission | Amendment |
| --- | --- |
| | (12a) | In order to enhance transparency for citizens, the Commission should publish a summary of the main tax rulings agreed in the previous year, based on information contained in the secure central directory. That report should include at least a description of the issues addressed in the tax ruling, a description of the criteria used to determine an advance pricing arrangement and identify the Member State(s) most likely to be affected. In doing so, the Commission should comply with the confidentiality provisions laid down in this Directive. |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

(12a)

(12a)

In order to enhance transparency for citizens, the Commission should publish a summary of the main tax rulings agreed in the previous year, based on information contained in the secure central directory. That report should include at least a description of the issues addressed in the tax ruling, a description of the criteria used to determine an advance pricing arrangement and identify the Member State(s) most likely to be affected. In doing so, the Commission should comply with the confidentiality provisions laid down in this Directive.

In order to enhance transparency for citizens, the Commission should publish a summary of the main tax rulings agreed in the previous year, based on information contained in the secure central directory. That report should include at least a description of the issues addressed in the tax ruling, a description of the criteria used to determine an advance pricing arrangement and identify the Member State(s) most likely to be affected. In doing so, the Commission should comply with the confidentiality provisions laid down in this Directive.

Amendment 21

Amendment 21

Proposal for a directive

Proposal for a directive

Recital 12 b (new)

Recital 12 b (new)

| Text proposed by the Commission | Amendment |
| --- | --- |
| | (12b) | It is desirable that the Member States ask their competent authorities to allocate human resources from among their existing staff to gather and analyse such information. |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

(12b)

(12b)

It is desirable that the Member States ask their competent authorities to allocate human resources from among their existing staff to gather and analyse such information.

It is desirable that the Member States ask their competent authorities to allocate human resources from among their existing staff to gather and analyse such information.

Amendment 22

Amendment 22

Proposal for a directive

Proposal for a directive

Recital 12 c (new)

Recital 12 c (new)

| Text proposed by the Commission | Amendment |
| --- | --- |
| | (12c) | By 26 June 2017, a Union-wide register for beneficial ownership should be operational, which will aid in tracking down possible tax avoidance and profit shifting. The creation of a central register for automatic exchange of advance tax rulings or price arrangements between Member States, which would be accessible to tax authorities and responsible administrations in the Member States and the Commission would be significant. |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

(12c)

(12c)

By 26 June 2017, a Union-wide register for beneficial ownership should be operational, which will aid in tracking down possible tax avoidance and profit shifting. The creation of a central register for automatic exchange of advance tax rulings or price arrangements between Member States, which would be accessible to tax authorities and responsible administrations in the Member States and the Commission would be significant.

By 26 June 2017, a Union-wide register for beneficial ownership should be operational, which will aid in tracking down possible tax avoidance and profit shifting. The creation of a central register for automatic exchange of advance tax rulings or price arrangements between Member States, which would be accessible to tax authorities and responsible administrations in the Member States and the Commission would be significant.

Amendment 23

Amendment 23

Proposal for a directive

Proposal for a directive

Recital 15

Recital 15

| Text proposed by the Commission | Amendment |
| --- | --- |
| (15) | The existing provisions regarding confidentiality should be amended to reflect the extension of mandatory automatic exchange of information to advance
  cross-border
  rulings and advance pricing arrangements. |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

(15)

The existing provisions regarding confidentiality should be amended to reflect the extension of mandatory automatic exchange of information to advance
  cross-border
  rulings and advance pricing arrangements.

cross-border

| (15) | The existing provisions regarding confidentiality should be amended to reflect the extension of mandatory automatic exchange of information to advance rulings and advance pricing arrangements. |
| --- | --- |

(15)

The existing provisions regarding confidentiality should be amended to reflect the extension of mandatory automatic exchange of information to advance rulings and advance pricing arrangements.

Amendment 24

Amendment 24

Proposal for a directive

Proposal for a directive

Recital 15 a (new)

Recital 15 a (new)

| Text proposed by the Commission | Amendment |
| --- | --- |
| | (15a) | It is essential that the fundamental principle of the Member States’ sovereignty in tax matters is upheld where direct taxes are concerned and that the current proposal does not jeopardise the subsidiarity principle. |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

(15a)

(15a)

It is essential that the fundamental principle of the Member States’ sovereignty in tax matters is upheld where direct taxes are concerned and that the current proposal does not jeopardise the subsidiarity principle.

It is essential that the fundamental principle of the Member States’ sovereignty in tax matters is upheld where direct taxes are concerned and that the current proposal does not jeopardise the subsidiarity principle.

Amendment 25

Amendment 25

Proposal for a directive

Proposal for a directive

Recital 16

Recital 16

| Text proposed by the Commission | Amendment |
| --- | --- |
| (16) | This Directive respects the fundamental rights and observes the principles recognised in particular by the Charter of Fundamental Rights of the European Union. In particular, this Directive seeks to ensure full respect for the right to the protection of personal data and the freedom to conduct a business. |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

(16)

This Directive respects the fundamental rights and observes the principles recognised in particular by the Charter of Fundamental Rights of the European Union. In particular, this Directive seeks to ensure full respect for the right to the protection of personal data and the freedom to conduct a business.

| (16) | This Directive respects the fundamental rights and observes the principles recognised in particular by the Charter of Fundamental Rights of the European Union. In particular, this Directive seeks to ensure full respect for the right to the protection of personal data and the freedom to conduct a business.
  The personal data should be processed for specific, explicit and legitimate purposes and only if adequate, relevant and not excessive in relation to the purposes. Any restriction of those rights should only be imposed provided that the conditions set out in the Charter of Fundamental Rights are complied with. Subject to the principle of proportionality, restrictions may be imposed provided that they comply with the necessary and true objectives of general interest recognised by the law, or satisfy the need to protect the rights and liberties of others. |
| --- | --- |

(16)

This Directive respects the fundamental rights and observes the principles recognised in particular by the Charter of Fundamental Rights of the European Union. In particular, this Directive seeks to ensure full respect for the right to the protection of personal data and the freedom to conduct a business.
  The personal data should be processed for specific, explicit and legitimate purposes and only if adequate, relevant and not excessive in relation to the purposes. Any restriction of those rights should only be imposed provided that the conditions set out in the Charter of Fundamental Rights are complied with. Subject to the principle of proportionality, restrictions may be imposed provided that they comply with the necessary and true objectives of general interest recognised by the law, or satisfy the need to protect the rights and liberties of others.

The personal data should be processed for specific, explicit and legitimate purposes and only if adequate, relevant and not excessive in relation to the purposes. Any restriction of those rights should only be imposed provided that the conditions set out in the Charter of Fundamental Rights are complied with. Subject to the principle of proportionality, restrictions may be imposed provided that they comply with the necessary and true objectives of general interest recognised by the law, or satisfy the need to protect the rights and liberties of others.

Amendment 26

Amendment 26

Proposal for a directive

Proposal for a directive

Recital 17

Recital 17

| Text proposed by the Commission | Amendment |
| --- | --- |
| (17) | Since the objective of this Directive, namely the efficient administrative cooperation between Member States under conditions compatible with the proper functioning of the Internal Market, cannot be sufficiently achieved by the Member States but can rather, by reason of the uniformity and effectiveness required, be better achieved at
  Union
  level, the Union may adopt measures, in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty on European Union. In accordance with the principle of proportionality, as set out in that Article, this Directive does not go beyond what is necessary in order to achieve that objective. |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

(17)

Since the objective of this Directive, namely the efficient administrative cooperation between Member States under conditions compatible with the proper functioning of the Internal Market, cannot be sufficiently achieved by the Member States but can rather, by reason of the uniformity and effectiveness required, be better achieved at
  Union
  level, the Union may adopt measures, in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty on European Union. In accordance with the principle of proportionality, as set out in that Article, this Directive does not go beyond what is necessary in order to achieve that objective.

Union

| (17) | Since the objective of this Directive, namely the efficient administrative cooperation between Member States under conditions compatible with the proper functioning of the Internal Market, cannot be sufficiently achieved by the Member States but can rather, by reason of the uniformity and effectiveness required, be better achieved at
  European
  level, the Union may adopt measures, in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty on European Union. In accordance with the principle of proportionality, as set out in that Article, this Directive does not go beyond what is necessary in order to achieve that objective. |
| --- | --- |

(17)

Since the objective of this Directive, namely the efficient administrative cooperation between Member States under conditions compatible with the proper functioning of the Internal Market, cannot be sufficiently achieved by the Member States but can rather, by reason of the uniformity and effectiveness required, be better achieved at
  European
  level, the Union may adopt measures, in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty on European Union. In accordance with the principle of proportionality, as set out in that Article, this Directive does not go beyond what is necessary in order to achieve that objective.

European

Amendment 27

Amendment 27

Proposal for a directive

Proposal for a directive

Article 1 — point 1 — point a

Article 1 — point 1 — point a

Directive 2011/16/EU

Article 3 — point 9 — point a

| Text proposed by the Commission | Amendment |
| --- | --- |
| (a) | for the purposes of Article 8(1) and Article 8a, the systematic communication of predefined information to another Member State, without prior request, at pre-established regular intervals. For the purposes of Article 8(1), reference to available information relates to information in the tax files of the Member State communicating the information, which is retrievable in accordance with the procedures for gathering and processing information in that Member State. |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

(a)

for the purposes of Article 8(1) and Article 8a, the systematic communication of predefined information to another Member State, without prior request, at pre-established regular intervals. For the purposes of Article 8(1), reference to available information relates to information in the tax files of the Member State communicating the information, which is retrievable in accordance with the procedures for gathering and processing information in that Member State.

| (a) | for the purposes of Article 8(1) and Article 8a, the systematic communication of predefined information to another Member State, without prior request,
  which, in respect of Article 8(1), takes place
  at pre-established regular intervals. For the purposes of Article 8(1), reference to available information relates to information in the tax files of the Member State communicating the information, which is retrievable in accordance with the procedures for gathering and processing information in that Member State. |
| --- | --- |

(a)

for the purposes of Article 8(1) and Article 8a, the systematic communication of predefined information to another Member State, without prior request,
  which, in respect of Article 8(1), takes place
  at pre-established regular intervals. For the purposes of Article 8(1), reference to available information relates to information in the tax files of the Member State communicating the information, which is retrievable in accordance with the procedures for gathering and processing information in that Member State.

which, in respect of Article 8(1), takes place

Amendment 28

Amendment 28

Proposal for a directive

Proposal for a directive

Article 1 — paragraph 1 — point 1 — point b

Article 1 — paragraph 1 — point 1 — point b

Directive 2011/16/EU

Article 3 — point 14 — introductory part

| Text proposed by the Commission | Amendment |
| --- | --- |
| 14. | ‘advance
  cross-border
  ruling’ means any agreement, communication, or any other instrument or action with similar effects, including one issued in the context of a tax audit, which: |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

14.

‘advance
  cross-border
  ruling’ means any agreement, communication, or any other instrument or action with similar effects, including one issued in the context of a tax audit, which:

cross-border

| 14. | ‘advance ruling’ means any agreement, communication, or any other instrument or action with similar effects, including one issued in the context of a tax audit
  and irrespective of its formal, informal, legally binding or non-binding nature
  , which: |
| --- | --- |

14.

‘advance ruling’ means any agreement, communication, or any other instrument or action with similar effects, including one issued in the context of a tax audit
  and irrespective of its formal, informal, legally binding or non-binding nature
  , which:

and irrespective of its formal, informal, legally binding or non-binding nature

Amendment 29

Amendment 29

Proposal for a directive

Proposal for a directive

Article 1 — paragraph 1 — point 1 — point b

Article 1 — paragraph 1 — point 1 — point b

Directive 2011/16/EU

Article 3 — point 14 — point a

| Text proposed by the Commission | Amendment |
| --- | --- |
| (a) | is given by, or on behalf of, the government or the tax authority of a Member State, or any territorial or administrative subdivisions thereof,
  to any
  person; |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

(a)

is given by, or on behalf of, the government or the tax authority of a Member State, or any territorial or administrative subdivisions thereof,
  to any
  person;

to any

| (a) | is given
  or published
  by, or on behalf of, the government or the tax authority of a Member State, or any territorial or administrative subdivisions thereof,
  on which one or more persons can rely
  ; |
| --- | --- |

(a)

is given
  or published
  by, or on behalf of, the government or the tax authority of a Member State, or any territorial or administrative subdivisions thereof,
  on which one or more persons can rely
  ;

or published

on which one or more persons can rely

Amendment 30

Amendment 30

Proposal for a directive

Proposal for a directive

Article 1 — point 1 — point b

Article 1 — point 1 — point b

Directive 2011/16/EU

Article 3 — point 14 — point c

| Text proposed by the Commission | Amendment |
| --- | --- |
| (c) | relates to a
  cross-border
  transaction or to the question of whether or not activities carried on by a legal person in the other Member State create a permanent establishment, and; |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

(c)

relates to a
  cross-border
  transaction or to the question of whether or not activities carried on by a legal person in the other Member State create a permanent establishment, and;

cross-border

| (c) | relates to a transaction or to the question of whether or not activities carried on by a legal person in the other Member State create a permanent establishment, and; |
| --- | --- |

(c)

relates to a transaction or to the question of whether or not activities carried on by a legal person in the other Member State create a permanent establishment, and;

Amendment 31

Amendment 31

Proposal for a directive

Proposal for a directive

Article 1 — point 1 — point b

Article 1 — point 1 — point b

Directive 2011/16/EU

Article 3 — point 14 — subparagraph 2

| Text proposed by the Commission | Amendment |
| --- | --- |
| The
  cross-border
  transaction may involve, but is not restricted to, the making of investments, the provision of goods, services, finance or the use of tangible or intangible assets and does not have to directly involve the person receiving the advance
  cross-border
  ruling; | The transaction may involve, but is not restricted to, the making of investments, the provision of goods, services, finance or the use of tangible or intangible assets and does not have to directly involve the person receiving the advance ruling; |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

The
  cross-border
  transaction may involve, but is not restricted to, the making of investments, the provision of goods, services, finance or the use of tangible or intangible assets and does not have to directly involve the person receiving the advance
  cross-border
  ruling;

cross-border

cross-border

The transaction may involve, but is not restricted to, the making of investments, the provision of goods, services, finance or the use of tangible or intangible assets and does not have to directly involve the person receiving the advance ruling;

Amendment 32

Amendment 32

Proposal for a directive

Proposal for a directive

Article 1 — paragraph 1 — point 1 — point b

Article 1 — paragraph 1 — point 1 — point b

Directive 2011/16/EU

Article 3 — point 15 — subparagraph 1

| Text proposed by the Commission | Amendment |
| --- | --- |
| 15. | ‘advance pricing arrangement’ means any agreement, communication or any other instrument or action with similar effects, including one issued in the context of a tax audit, given by, or on behalf of, the government or the tax authority of one or more Member States, including any territorial or administrative subdivision thereof,
  to any
  person that determines in advance of
  cross-border
  transactions between associated enterprises, an appropriate set of criteria for the determination of the transfer pricing for those transactions or determines the attribution of profits to a permanent establishment. |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

15.

‘advance pricing arrangement’ means any agreement, communication or any other instrument or action with similar effects, including one issued in the context of a tax audit, given by, or on behalf of, the government or the tax authority of one or more Member States, including any territorial or administrative subdivision thereof,
  to any
  person that determines in advance of
  cross-border
  transactions between associated enterprises, an appropriate set of criteria for the determination of the transfer pricing for those transactions or determines the attribution of profits to a permanent establishment.

to any

cross-border

| 15. | ‘advance pricing arrangement’ means any agreement, communication or any other instrument or action with similar effects, including one issued in the context of a tax audit, given
  or published
  by, or on behalf of, the government or the tax authority of one or more Member States, including any territorial or administrative subdivision thereof,
  on which one or more persons can rely,
  that determines in advance of transactions between associated enterprises, an appropriate set of criteria for the determination of the transfer pricing for those transactions or determines the attribution of profits to a permanent establishment. |
| --- | --- |

15.

‘advance pricing arrangement’ means any agreement, communication or any other instrument or action with similar effects, including one issued in the context of a tax audit, given
  or published
  by, or on behalf of, the government or the tax authority of one or more Member States, including any territorial or administrative subdivision thereof,
  on which one or more persons can rely,
  that determines in advance of transactions between associated enterprises, an appropriate set of criteria for the determination of the transfer pricing for those transactions or determines the attribution of profits to a permanent establishment.

or published

on which one or more persons can rely,

Amendment 33

Amendment 33

Proposal for a directive

Proposal for a directive

Article 1 — point 1 — point b

Article 1 — point 1 — point b

Directive 2011/16/EU

Article 3 — point 16

| Text proposed by the Commission | Amendment |
| --- | --- |
| 16. | For the purpose of point 14 ‘cross-border transaction’ means a transaction or series of transactions where: |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

16.

16.

For the purpose of point 14 ‘cross-border transaction’ means a transaction or series of transactions where:

deleted

deleted

| | (a) | not all the parties to the transaction or series of transactions are resident for tax purposes in the Member State giving the advance cross-border ruling, or; |
| --- | --- | --- |

(a)

(a)

not all the parties to the transaction or series of transactions are resident for tax purposes in the Member State giving the advance cross-border ruling, or;

not all the parties to the transaction or series of transactions are resident for tax purposes in the Member State giving the advance cross-border ruling, or;

| | (b) | any of the parties to the transaction or series of transactions is simultaneously resident for tax purposes in more than one jurisdiction, or; |
| --- | --- | --- |

(b)

(b)

any of the parties to the transaction or series of transactions is simultaneously resident for tax purposes in more than one jurisdiction, or;

any of the parties to the transaction or series of transactions is simultaneously resident for tax purposes in more than one jurisdiction, or;

| | (c) | one of the parties to the transaction or series of transactions carries on business in another Member State through a permanent establishment and the transaction or series of transactions forms part or the whole of the business of the permanent establishment. A cross-border transaction or series of transactions shall also include arrangements made by a single legal person in respect of business activities in another Member State which that person carries on through a permanent establishment. |
| --- | --- | --- |

(c)

(c)

one of the parties to the transaction or series of transactions carries on business in another Member State through a permanent establishment and the transaction or series of transactions forms part or the whole of the business of the permanent establishment. A cross-border transaction or series of transactions shall also include arrangements made by a single legal person in respect of business activities in another Member State which that person carries on through a permanent establishment.

one of the parties to the transaction or series of transactions carries on business in another Member State through a permanent establishment and the transaction or series of transactions forms part or the whole of the business of the permanent establishment. A cross-border transaction or series of transactions shall also include arrangements made by a single legal person in respect of business activities in another Member State which that person carries on through a permanent establishment.

| | For the purpose of point 15 ‘cross-border transaction’ means a transaction or series of transactions involving associated enterprises which are not all resident for tax purposes in the territory of a single Member State. |
| --- | --- |

For the purpose of point 15 ‘cross-border transaction’ means a transaction or series of transactions involving associated enterprises which are not all resident for tax purposes in the territory of a single Member State.

For the purpose of point 15 ‘cross-border transaction’ means a transaction or series of transactions involving associated enterprises which are not all resident for tax purposes in the territory of a single Member State.

Amendment 34

Amendment 34

Proposal for a directive

Proposal for a directive

Article 1 — point 3

Article 1 — point 3

Directive 2011/16/EU

Article 8a — paragraph 1

| Text proposed by the Commission | Amendment |
| --- | --- |
| 1.   The competent authority of a Member State issuing or amending an advance
  cross-border
  ruling or an advance pricing arrangement after the date of entry into force of this Directive shall, by automatic exchange, communicate information thereon to the competent authorities of all other Member States as well as to the European Commission. | 1.   The competent authority of a Member State issuing or amending an advance ruling or an advance pricing arrangement after the date of entry into force of this Directive shall, by automatic exchange, communicate information thereon to the competent authorities of all other Member States as well as to the European Commission. |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

1.   The competent authority of a Member State issuing or amending an advance
  cross-border
  ruling or an advance pricing arrangement after the date of entry into force of this Directive shall, by automatic exchange, communicate information thereon to the competent authorities of all other Member States as well as to the European Commission.

cross-border

1.   The competent authority of a Member State issuing or amending an advance ruling or an advance pricing arrangement after the date of entry into force of this Directive shall, by automatic exchange, communicate information thereon to the competent authorities of all other Member States as well as to the European Commission.

Amendment 35

Amendment 35

Proposal for a directive

Proposal for a directive

Article 1 — point 3

Article 1 — point 3

Directive 2011/16/EU

Article 8a — paragraph 2

| Text proposed by the Commission | Amendment |
| --- | --- |
| 2.   The competent authority of a Member State shall also communicate information to the competent authorities of all other Member States as well as to the European Commission on advance
  cross-border
  rulings and advance pricing arrangements issued
  within a period beginning ten years
  before the entry into force but still valid on the date of entry into force of this Directive; | 2.   The competent authority of a Member State shall also communicate information to the competent authorities of all other Member States as well as to the European Commission on advance rulings and advance pricing arrangements issued before the entry into force but still valid on the date of entry into force of this Directive; |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

2.   The competent authority of a Member State shall also communicate information to the competent authorities of all other Member States as well as to the European Commission on advance
  cross-border
  rulings and advance pricing arrangements issued
  within a period beginning ten years
  before the entry into force but still valid on the date of entry into force of this Directive;

cross-border

within a period beginning ten years

2.   The competent authority of a Member State shall also communicate information to the competent authorities of all other Member States as well as to the European Commission on advance rulings and advance pricing arrangements issued before the entry into force but still valid on the date of entry into force of this Directive;

Amendment 36

Amendment 36

Proposal for a directive

Proposal for a directive

Article 1 — point 3

Article 1 — point 3

Directive 2011/16/EU

Article 8a — paragraph 3

| Text proposed by the Commission | Amendment |
| --- | --- |
| 3.   Paragraph 1 shall not apply in a case where an advance
  cross-border
  ruling exclusively concerns and involves the tax affairs of one or more natural persons. | 3.   Paragraph 1 shall not apply in a case where an advance ruling exclusively concerns and involves the tax affairs of one or more natural persons. |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

3.   Paragraph 1 shall not apply in a case where an advance
  cross-border
  ruling exclusively concerns and involves the tax affairs of one or more natural persons.

cross-border

3.   Paragraph 1 shall not apply in a case where an advance ruling exclusively concerns and involves the tax affairs of one or more natural persons.

Amendment 37

Amendment 37

Proposal for a directive

Proposal for a directive

Article 1 — point 3

Article 1 — point 3

Directive 2011/16/EU

Article 8a — paragraph 3 a (new)

| Text proposed by the Commission | Amendment |
| --- | --- |
| | 3a.
     
  Paragraph 1 shall also apply where the request for an advance ruling relates to a legal structure without legal personality. In that instance, the competent authority of the Member State issuing the advance ruling shall forward the information it has to the competent authorities of all other Member States and shall arrange for the memorandum of incorporation to be transferred to the Member State of residence of each incorporator and each beneficiary. |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

3a.
     
  Paragraph 1 shall also apply where the request for an advance ruling relates to a legal structure without legal personality. In that instance, the competent authority of the Member State issuing the advance ruling shall forward the information it has to the competent authorities of all other Member States and shall arrange for the memorandum of incorporation to be transferred to the Member State of residence of each incorporator and each beneficiary.

3a.

Paragraph 1 shall also apply where the request for an advance ruling relates to a legal structure without legal personality. In that instance, the competent authority of the Member State issuing the advance ruling shall forward the information it has to the competent authorities of all other Member States and shall arrange for the memorandum of incorporation to be transferred to the Member State of residence of each incorporator and each beneficiary.

Amendment 38

Amendment 38

Proposal for a directive

Proposal for a directive

Article 1 — point 3

Article 1 — point 3

Directive 2011/16/EU

Article 8a — paragraph 4 — point a

| Text proposed by the Commission | Amendment |
| --- | --- |
| (a) | in respect of the information exchanged pursuant to paragraph 1:
  within one month following the end of the quarter during which
  the advance
  cross-border
  rulings or advance pricing arrangements have been issued or amended. |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

(a)

in respect of the information exchanged pursuant to paragraph 1:
  within one month following the end of the quarter during which
  the advance
  cross-border
  rulings or advance pricing arrangements have been issued or amended.

within one month following the end of the quarter during which

cross-border

| (a) | in respect of the information exchanged pursuant to paragraph 1:
  immediately and at the latest one month after
  the advance rulings or advance pricing arrangements have been issued or amended. |
| --- | --- |

(a)

in respect of the information exchanged pursuant to paragraph 1:
  immediately and at the latest one month after
  the advance rulings or advance pricing arrangements have been issued or amended.

immediately and at the latest one month after

Amendment 39

Amendment 39

Proposal for a directive

Proposal for a directive

Article 1 — paragraph 1 — point 3

Article 1 — paragraph 1 — point 3

Directive 2011/16/EU

Article 8a — paragraph 4 — point b

| Text proposed by the Commission | Amendment |
| --- | --- |
| (b) | in respect of the information exchanged pursuant to paragraph 2:
  before 31 December 2016; |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

(b)

in respect of the information exchanged pursuant to paragraph 2:
  before 31 December 2016;

before 31 December 2016;

| (b) | in respect of the information exchanged pursuant to paragraph 2:
  within three months following the entry into force; |
| --- | --- |

(b)

in respect of the information exchanged pursuant to paragraph 2:
  within three months following the entry into force;

within three months following the entry into force;

Amendment 40

Amendment 40

Proposal for a directive

Proposal for a directive

Article 1 — point 3

Article 1 — point 3

Directive 2011/16/EU

Article 8a — paragraph 5 — point b

| Text proposed by the Commission | Amendment |
| --- | --- |
| (b) | the content of the advance
  cross-border
  ruling or advance pricing arrangement, including a description of the relevant business activities or transactions or series of transactions; |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

(b)

the content of the advance
  cross-border
  ruling or advance pricing arrangement, including a description of the relevant business activities or transactions or series of transactions;

cross-border

| (b) | the content of the advance ruling or advance pricing arrangement, including a description of the relevant business activities or transactions or series of transactions; |
| --- | --- |

(b)

the content of the advance ruling or advance pricing arrangement, including a description of the relevant business activities or transactions or series of transactions;

Amendment 41

Amendment 41

Proposal for a directive

Proposal for a directive

Article 1 — paragraph 1 — point 3

Article 1 — paragraph 1 — point 3

Directive 2011/16/EU

Article 8a — paragraph 5 — point b a (new)

| Text proposed by the Commission | Amendment |
| --- | --- |
| | (ba) | the criteria used to determine the advance ruling or the advance pricing arrangement, as well as the limitation in time thereof, if any, or the circumstances under which the decision can be revoked; |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

(ba)

(ba)

the criteria used to determine the advance ruling or the advance pricing arrangement, as well as the limitation in time thereof, if any, or the circumstances under which the decision can be revoked;

the criteria used to determine the advance ruling or the advance pricing arrangement, as well as the limitation in time thereof, if any, or the circumstances under which the decision can be revoked;

Amendment 42

Amendment 42

Proposal for a directive

Proposal for a directive

Article 1 — point 3

Article 1 — point 3

Directive 2011/16/EU

Article 8a — paragraph 5 — point d

| Text proposed by the Commission | Amendment |
| --- | --- |
| (d) | the identification of the other Member States likely to be directly or indirectly concerned by the advance
  cross-border
  ruling or advance pricing arrangement; |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

(d)

the identification of the other Member States likely to be directly or indirectly concerned by the advance
  cross-border
  ruling or advance pricing arrangement;

cross-border

| (d) | the identification of the other Member States likely to be directly or indirectly concerned by the advance ruling or advance pricing arrangement; |
| --- | --- |

(d)

the identification of the other Member States likely to be directly or indirectly concerned by the advance ruling or advance pricing arrangement;

Amendment 43

Amendment 43

Proposal for a directive

Proposal for a directive

Article 1 — point 3

Article 1 — point 3

Directive 2011/16/EU

Article 8a — paragraph 5 — point e

| Text proposed by the Commission | Amendment |
| --- | --- |
| (e) | the identification of any person, other than a natural person, in the other Member States likely to be directly or indirectly affected by the advance
  cross-border
  ruling or advance pricing arrangement (indicating to which Member State the affected persons are linked). |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

(e)

the identification of any person, other than a natural person, in the other Member States likely to be directly or indirectly affected by the advance
  cross-border
  ruling or advance pricing arrangement (indicating to which Member State the affected persons are linked).

cross-border

| (e) | the identification of any person, other than a natural person, in the other Member States likely to be directly or indirectly affected by the advance ruling or advance pricing arrangement (indicating to which Member State the affected persons are linked). |
| --- | --- |

(e)

the identification of any person, other than a natural person, in the other Member States likely to be directly or indirectly affected by the advance ruling or advance pricing arrangement (indicating to which Member State the affected persons are linked).

Amendment 44

Amendment 44

Proposal for a directive

Proposal for a directive

Article 1 — paragraph 1 — point 3

Article 1 — paragraph 1 — point 3

Directive 2011/16/EU

Article 8a — paragraph 5 — point e a (new)

| Text proposed by the Commission | Amendment |
| --- | --- |
| | (ea) | as soon as it is available, the European Tax Identification Number (TIN) as outlined in the Commission's Action Plan on the fight against tax fraud and tax evasion of 2012; |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

(ea)

(ea)

as soon as it is available, the European Tax Identification Number (TIN) as outlined in the Commission's Action Plan on the fight against tax fraud and tax evasion of 2012;

as soon as it is available, the European Tax Identification Number (TIN) as outlined in the Commission's Action Plan on the fight against tax fraud and tax evasion of 2012;

Amendment 45

Amendment 45

Proposal for a directive

Proposal for a directive

Article 1 — paragraph 1 — point 3

Article 1 — paragraph 1 — point 3

Directive 2011/16/EU

Article 8a — paragraph 5 — point e b (new)

| Text proposed by the Commission | Amendment |
| --- | --- |
| | (eb) | a description of the set of criteria used and of the arrangements applicable where, by means of a de jure or de facto mechanism, the taxpayer's taxable base is reduced by derogation from the standard rules of the Member State issuing the opinion, involving, for example, authorisation for a faster rate of amortisation than is customary or deduction of costs not directly incurred or not actually incurred by the taxpayer; |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

(eb)

(eb)

a description of the set of criteria used and of the arrangements applicable where, by means of a de jure or de facto mechanism, the taxpayer's taxable base is reduced by derogation from the standard rules of the Member State issuing the opinion, involving, for example, authorisation for a faster rate of amortisation than is customary or deduction of costs not directly incurred or not actually incurred by the taxpayer;

a description of the set of criteria used and of the arrangements applicable where, by means of a de jure or de facto mechanism, the taxpayer's taxable base is reduced by derogation from the standard rules of the Member State issuing the opinion, involving, for example, authorisation for a faster rate of amortisation than is customary or deduction of costs not directly incurred or not actually incurred by the taxpayer;

Amendment 46

Amendment 46

Proposal for a directive

Proposal for a directive

Article 1 — paragraph 1 — point 3

Article 1 — paragraph 1 — point 3

Directive 2011/16/EU

Article 8a — paragraph 5 — point e c (new)

| Text proposed by the Commission | Amendment |
| --- | --- |
| | (ec) | a description of the set of criteria used and of the arrangements applicable where a taxpayer is granted a rate of taxation which is lower than the standard rate in the Member State issuing the opinion; |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

(ec)

(ec)

a description of the set of criteria used and of the arrangements applicable where a taxpayer is granted a rate of taxation which is lower than the standard rate in the Member State issuing the opinion;

a description of the set of criteria used and of the arrangements applicable where a taxpayer is granted a rate of taxation which is lower than the standard rate in the Member State issuing the opinion;

Amendment 47

Amendment 47

Proposal for a directive

Proposal for a directive

Article 1 — paragraph 1 — point 3

Article 1 — paragraph 1 — point 3

Directive 2011/16/EU

Article 8a — paragraph 5 — point e d (new)

| Text proposed by the Commission | Amendment |
| --- | --- |
| | (ed) | a description of the set of criteria used and of the mechanism applied where a party to that mechanism is established in a third country in which taxation is either non-existent or much more favourable. |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

(ed)

(ed)

a description of the set of criteria used and of the mechanism applied where a party to that mechanism is established in a third country in which taxation is either non-existent or much more favourable.

a description of the set of criteria used and of the mechanism applied where a party to that mechanism is established in a third country in which taxation is either non-existent or much more favourable.

Amendment 48

Amendment 48

Proposal for a directive

Proposal for a directive

Article 1 — paragraph 1 — point 3

Article 1 — paragraph 1 — point 3

Directive 2011/16/EU

Article 8a — paragraph 6

| Text proposed by the Commission | Amendment |
| --- | --- |
| 6.   To facilitate the exchange the Commission shall adopt any measures and practical arrangements necessary for the implementation of this Article, including measures to standardise the communication of the information set out in paragraph 5 of this Article, as part of the procedure for establishing the standard form provided in Article 20(5). | 6.   To facilitate the exchange the Commission shall adopt any measures and practical arrangements necessary for the implementation of this Article, including measures to standardise the communication of the information set out in paragraph 5 of this Article, as part of the procedure for establishing the standard form provided in Article 20(5).
  The Commission shall assist Member States which have endowed decentralised territorial or administrative bodies with tax-related competences in ensuring that they meet their responsibility to provide training and support to those bodies. |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

6.   To facilitate the exchange the Commission shall adopt any measures and practical arrangements necessary for the implementation of this Article, including measures to standardise the communication of the information set out in paragraph 5 of this Article, as part of the procedure for establishing the standard form provided in Article 20(5).

6.   To facilitate the exchange the Commission shall adopt any measures and practical arrangements necessary for the implementation of this Article, including measures to standardise the communication of the information set out in paragraph 5 of this Article, as part of the procedure for establishing the standard form provided in Article 20(5).
  The Commission shall assist Member States which have endowed decentralised territorial or administrative bodies with tax-related competences in ensuring that they meet their responsibility to provide training and support to those bodies.

The Commission shall assist Member States which have endowed decentralised territorial or administrative bodies with tax-related competences in ensuring that they meet their responsibility to provide training and support to those bodies.

Amendment 49

Amendment 49

Proposal for a directive

Proposal for a directive

Article 1 — paragraph 1 — point 3

Article 1 — paragraph 1 — point 3

Directive 2011/16/EU

Article 8a — paragraph 7

| Text proposed by the Commission | Amendment |
| --- | --- |
| 7.   The competent authority to which information is communicated pursuant to paragraph 1 shall confirm, if possible by electronic means, the receipt of the information to the competent authority which provided the information immediately and in any event no later than seven working days. | 7.   The competent authority to which information is communicated pursuant to paragraph 1 shall confirm, if possible by electronic means, the receipt of the information to the competent authority which provided the information immediately and in any event no later than seven working days
  , thus facilitating the operation of an effective system of automatic information exchange
  . |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

7.   The competent authority to which information is communicated pursuant to paragraph 1 shall confirm, if possible by electronic means, the receipt of the information to the competent authority which provided the information immediately and in any event no later than seven working days.

7.   The competent authority to which information is communicated pursuant to paragraph 1 shall confirm, if possible by electronic means, the receipt of the information to the competent authority which provided the information immediately and in any event no later than seven working days
  , thus facilitating the operation of an effective system of automatic information exchange
  .

, thus facilitating the operation of an effective system of automatic information exchange

Amendment 50

Amendment 50

Proposal for a directive

Proposal for a directive

Article 1 — point 3

Article 1 — point 3

Directive 2011/16/EU

Article 8a — paragraph 8

| Text proposed by the Commission | Amendment |
| --- | --- |
| 8.   Member States may, in accordance with Article 5, request additional information, including the full text of an advance
  cross-border
  ruling or an advance pricing arrangement, from the Member State which issued it. | 8.   Member States
  – or their territorial or administrative bodies including local authorities if applicable –
  may, in accordance with Article 5, request additional information, including the full text of an advance ruling or an advance pricing arrangement, from the Member State which issued it. |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

8.   Member States may, in accordance with Article 5, request additional information, including the full text of an advance
  cross-border
  ruling or an advance pricing arrangement, from the Member State which issued it.

cross-border

8.   Member States
  – or their territorial or administrative bodies including local authorities if applicable –
  may, in accordance with Article 5, request additional information, including the full text of an advance ruling or an advance pricing arrangement, from the Member State which issued it.

– or their territorial or administrative bodies including local authorities if applicable –

Amendment 51

Amendment 51

Proposal for a directive

Proposal for a directive

Article 1 — paragraph 1 — point 3

Article 1 — paragraph 1 — point 3

Directive 2011/16/EU

Article 8a — paragraph 9 a (new)

| Text proposed by the Commission | Amendment |
| --- | --- |
| | 9a.
     
  Member States shall notify the Commission and other Member States at an early stage about any relevant change in their tax ruling practice (application formalities, decision process, etc.). |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

9a.
     
  Member States shall notify the Commission and other Member States at an early stage about any relevant change in their tax ruling practice (application formalities, decision process, etc.).

9a.

Member States shall notify the Commission and other Member States at an early stage about any relevant change in their tax ruling practice (application formalities, decision process, etc.).

Amendment 52

Amendment 52

Proposal for a directive

Proposal for a directive

Article 1 — paragraph 1 — point 3

Article 1 — paragraph 1 — point 3

Directive 2011/16/EU

Article 8a — paragraph 9 b (new)

| Text proposed by the Commission | Amendment |
| --- | --- |
| | 9b.
     
  Member States' tax authorities shall notify the Commission and other Member States about any relevant changes to their domestic laws on corporate taxation (introduction of a new allowance, relief, exception, incentive or similar measure etc.) that could have an impact on their effective tax rates or on any other Member State's tax revenue. |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

9b.
     
  Member States' tax authorities shall notify the Commission and other Member States about any relevant changes to their domestic laws on corporate taxation (introduction of a new allowance, relief, exception, incentive or similar measure etc.) that could have an impact on their effective tax rates or on any other Member State's tax revenue.

9b.

Member States' tax authorities shall notify the Commission and other Member States about any relevant changes to their domestic laws on corporate taxation (introduction of a new allowance, relief, exception, incentive or similar measure etc.) that could have an impact on their effective tax rates or on any other Member State's tax revenue.

Amendment 53

Amendment 53

Proposal for a directive

Proposal for a directive

Article 1 — paragraph 1 — point 3

Article 1 — paragraph 1 — point 3

Directive 2011/16/EU

Article 8b — paragraph 1

| Text proposed by the Commission | Amendment |
| --- | --- |
| 1.   Before 1 October 2017, Member States shall provide the Commission on an annual basis with statistics on the volume of automatic exchanges under Articles 8 and 8a 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. | 1.   Before 1 October 2017, Member States shall provide the Commission on an annual basis with statistics on the volume of automatic exchanges under Articles 8 and 8a
  , the types of ruling granted,
  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; |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

1.   Before 1 October 2017, Member States shall provide the Commission on an annual basis with statistics on the volume of automatic exchanges under Articles 8 and 8a 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.

1.   Before 1 October 2017, Member States shall provide the Commission on an annual basis with statistics on the volume of automatic exchanges under Articles 8 and 8a
  , the types of ruling granted,
  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 types of ruling granted,

Amendment 54

Amendment 54

Proposal for a directive

Proposal for a directive

Article 1 — paragraph 1 — point 3

Article 1 — paragraph 1 — point 3

Directive 2011/16/EU

Article 8b — paragraph 2 a (new)

| Text proposed by the Commission | Amendment |
| --- | --- |
| | 2a.
     
  Before 1 October 2017, and on an annual basis thereafter, the Commission shall publish a report summarising the main cases contained in the secure central directory referred to in Article 21(5). In doing so, the Commission shall comply with the confidentiality provisions laid down in Article 23a. |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

2a.
     
  Before 1 October 2017, and on an annual basis thereafter, the Commission shall publish a report summarising the main cases contained in the secure central directory referred to in Article 21(5). In doing so, the Commission shall comply with the confidentiality provisions laid down in Article 23a.

2a.

Before 1 October 2017, and on an annual basis thereafter, the Commission shall publish a report summarising the main cases contained in the secure central directory referred to in Article 21(5). In doing so, the Commission shall comply with the confidentiality provisions laid down in Article 23a.

Amendment 55

Amendment 55

Proposal for a directive

Proposal for a directive

Article 1 — paragraph 1 — point 4

Article 1 — paragraph 1 — point 4

Directive 2011/16/EU

Article 14 — paragraph 3

| Text proposed by the Commission | Amendment |
| --- | --- |
| 3.   Where a Member State makes use of any information communicated by another Member State in accordance with Article 8a, it shall send feedback thereon to the competent authority which provided the information as soon as possible, and no later than three months after the outcome of the use of the requested information is known, except if feedback has already been provided pursuant to paragraph 1 of this Article. The Commission shall determine the practical arrangements in accordance with the procedure referred to in Article 26(2). | 3.   Where a Member State makes use of any information communicated by another Member State in accordance with Article 8a, it shall send feedback thereon to the
  Commission and the
  competent authority which provided the information as soon as possible, and no later than three months after the outcome of the use of the requested information is known, except if feedback has already been provided pursuant to paragraph 1 of this Article. The Commission shall determine the practical arrangements in accordance with the procedure referred to in Article 26(2). |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

3.   Where a Member State makes use of any information communicated by another Member State in accordance with Article 8a, it shall send feedback thereon to the competent authority which provided the information as soon as possible, and no later than three months after the outcome of the use of the requested information is known, except if feedback has already been provided pursuant to paragraph 1 of this Article. The Commission shall determine the practical arrangements in accordance with the procedure referred to in Article 26(2).

3.   Where a Member State makes use of any information communicated by another Member State in accordance with Article 8a, it shall send feedback thereon to the
  Commission and the
  competent authority which provided the information as soon as possible, and no later than three months after the outcome of the use of the requested information is known, except if feedback has already been provided pursuant to paragraph 1 of this Article. The Commission shall determine the practical arrangements in accordance with the procedure referred to in Article 26(2).

Commission and the

Amendment 56

Amendment 56

Proposal for a directive

Proposal for a directive

Article 1 — point 5

Article 1 — point 5

Directive 2011/16/EU

Article 20 — paragraph 5

| Text proposed by the Commission | Amendment |
| --- | --- |
| 5.   The automatic exchange of information on advance
  cross-border
  rulings and advance pricing arrangements pursuant to Article 8a shall be carried out using a standard form once that form has been adopted by the Commission in accordance with the procedure referred to in Article 26(2). | 5.   The automatic exchange of information on advance rulings and advance pricing arrangements pursuant to Article 8a shall be carried out using a standard form once that form has been adopted by the Commission in accordance with the procedure referred to in Article 26(2). |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

5.   The automatic exchange of information on advance
  cross-border
  rulings and advance pricing arrangements pursuant to Article 8a shall be carried out using a standard form once that form has been adopted by the Commission in accordance with the procedure referred to in Article 26(2).

cross-border

5.   The automatic exchange of information on advance rulings and advance pricing arrangements pursuant to Article 8a shall be carried out using a standard form once that form has been adopted by the Commission in accordance with the procedure referred to in Article 26(2).

Amendment 57

Amendment 57

Proposal for a directive

Proposal for a directive

Article 1 — point 6

Article 1 — point 6

Directive 2011/16/EU

Article 21 — paragraph 5

| Text proposed by the Commission | Amendment |
| --- | --- |
| 5.   The Commission shall develop a secure central directory where information to be communicated in the framework of Article 8a of this Directive
  may
  be recorded in order to satisfy the automatic exchange provided for in paragraphs 1 and 2 of Article 8a. The Commission shall have access to the information recorded in this directory. The necessary practical arrangements shall be adopted by the Commission in accordance with the procedure referred to in Article 26(2). | 5.   
  On 31 December 2016 at the latest,
  the Commission shall develop a secure central directory where information to be communicated in the framework of Article 8a of this Directive
  must
  be recorded in order to satisfy the automatic exchange provided for in paragraphs 1 and 2 of Article 8a.
  Member States shall ensure that all information communicated in the framework of Article 8a during the transitional period where the secure central directory is not yet developed is uploaded into the secure central directory by 1 April 2017.
  The Commission
  and the Member States
  shall have access to the information recorded in this directory. The necessary practical arrangements shall be adopted by the Commission in accordance with the procedure referred to in Article 26(2). |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

5.   The Commission shall develop a secure central directory where information to be communicated in the framework of Article 8a of this Directive
  may
  be recorded in order to satisfy the automatic exchange provided for in paragraphs 1 and 2 of Article 8a. The Commission shall have access to the information recorded in this directory. The necessary practical arrangements shall be adopted by the Commission in accordance with the procedure referred to in Article 26(2).

may

5.   
  On 31 December 2016 at the latest,
  the Commission shall develop a secure central directory where information to be communicated in the framework of Article 8a of this Directive
  must
  be recorded in order to satisfy the automatic exchange provided for in paragraphs 1 and 2 of Article 8a.
  Member States shall ensure that all information communicated in the framework of Article 8a during the transitional period where the secure central directory is not yet developed is uploaded into the secure central directory by 1 April 2017.
  The Commission
  and the Member States
  shall have access to the information recorded in this directory. The necessary practical arrangements shall be adopted by the Commission in accordance with the procedure referred to in Article 26(2).

On 31 December 2016 at the latest,

must

Member States shall ensure that all information communicated in the framework of Article 8a during the transitional period where the secure central directory is not yet developed is uploaded into the secure central directory by 1 April 2017.

and the Member States

Amendment 58

Amendment 58

Proposal for a directive

Proposal for a directive

Article 1 — paragraph 1 — point 8

Article 1 — paragraph 1 — point 8

Directive 2011/16/EU

Article 23a — paragraph 1

| Text proposed by the Commission | Amendment |
| --- | --- |
| 1.   Information communicated to the Commission pursuant to this Directive shall be kept confidential by the Commission in accordance with the provisions applicable to Union authorities. | 1.   Information communicated to the Commission pursuant to this Directive shall be kept confidential by the Commission in accordance with the provisions applicable to Union authorities
  , as enshrined in Article 8 of the Charter of Fundamental Rights of the European Union. |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

1.   Information communicated to the Commission pursuant to this Directive shall be kept confidential by the Commission in accordance with the provisions applicable to Union authorities.

1.   Information communicated to the Commission pursuant to this Directive shall be kept confidential by the Commission in accordance with the provisions applicable to Union authorities
  , as enshrined in Article 8 of the Charter of Fundamental Rights of the European Union.

, as enshrined in Article 8 of the Charter of Fundamental Rights of the European Union.

Amendment 59

Amendment 59

Proposal for a directive

Proposal for a directive

Article 1 — paragraph 1 — point 8

Article 1 — paragraph 1 — point 8

Directive 2011/16/EU

Article 23a — paragraph 2 — subparagraph 1

| Text proposed by the Commission | Amendment |
| --- | --- |
| 2.   Information communicated to the Commission by
  a
  Member State under Article 23, as well as any report or document produced by the Commission using such information, may be transmitted to other Member States. Such transmitted information shall be covered by the obligation of official secrecy and enjoy the protection extended to similar information under the national law of the Member State which received it. | 2.   Information communicated to the Commission by
  an EU or EEA
  Member State under Article 23, as well as any report or document produced by the Commission using such information, may be transmitted to other
  EU
  Member States
  (and in case of reciprocity also EEA Member States)
  . Such transmitted information shall be covered by the obligation of official secrecy and enjoy the protection extended to similar information under the national law of the
  EU
  Member State
  (and in case of reciprocity also EEA Member State)
  which received it. |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

2.   Information communicated to the Commission by
  a
  Member State under Article 23, as well as any report or document produced by the Commission using such information, may be transmitted to other Member States. Such transmitted information shall be covered by the obligation of official secrecy and enjoy the protection extended to similar information under the national law of the Member State which received it.

a

2.   Information communicated to the Commission by
  an EU or EEA
  Member State under Article 23, as well as any report or document produced by the Commission using such information, may be transmitted to other
  EU
  Member States
  (and in case of reciprocity also EEA Member States)
  . Such transmitted information shall be covered by the obligation of official secrecy and enjoy the protection extended to similar information under the national law of the
  EU
  Member State
  (and in case of reciprocity also EEA Member State)
  which received it.

an EU or EEA

EU

(and in case of reciprocity also EEA Member States)

EU

(and in case of reciprocity also EEA Member State)

Amendment 60

Amendment 60

Proposal for a directive

Proposal for a directive

Article 1 — paragraph 1 — point 8

Article 1 — paragraph 1 — point 8

Directive 2011/16/EU

Article 23a — paragraph 2 — subparagraph 2

| Text proposed by the Commission | Amendment |
| --- | --- |
| Reports and documents produced by the Commission referred to in the first subparagraph may only be used by the Member States for analytical purposes but shall not be published or made available to any other person or body without express agreement of the Commission. | Reports and documents produced by the Commission referred to in the first subparagraph may only be used by the
  EU or EEA
  Member States for analytical purposes but shall not be published or made available to any other person or body without express agreement of the Commission. |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

Reports and documents produced by the Commission referred to in the first subparagraph may only be used by the Member States for analytical purposes but shall not be published or made available to any other person or body without express agreement of the Commission.

Reports and documents produced by the Commission referred to in the first subparagraph may only be used by the
  EU or EEA
  Member States for analytical purposes but shall not be published or made available to any other person or body without express agreement of the Commission.

EU or EEA

Amendment 61

Amendment 61

Proposal for a directive

Proposal for a directive

Article 1 — paragraph 1 — point 8 a (new)

Article 1 — paragraph 1 — point 8 a (new)

Directive 2011/16/EU

Article 23 b (new)

| Text proposed by the Commission | Amendment |
| --- | --- |
| | (8a) | The following Article is inserted:



  ‘Article 23b




  Penalties




  The Commission shall examine all penalties to be established in the event of refusal or omission of information exchange.’ |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

(8a)

(8a)

The following Article is inserted:

‘Article 23b

‘Article 23b

Penalties

Penalties

The Commission shall examine all penalties to be established in the event of refusal or omission of information exchange.’

The Commission shall examine all penalties to be established in the event of refusal or omission of information exchange.’

Amendment 62

Amendment 62

Proposal for a directive

Proposal for a directive

Article 1 — paragraph 1– point 9 a (new)

Article 1 — paragraph 1– point 9 a (new)

Directive 2011/16/EU

Article 25 a (new)

| Text proposed by the Commission | Amendment |
| --- | --- |
| | (9a) | The following Article is inserted:



  ‘Article 25a




  OECD developments




  This Directive shall be compatible with OECD developments and shall take into consideration the OECD comprehensive set of rules contained in the Standard for Automatic Exchange of Financial Account.’ |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

(9a)

(9a)

The following Article is inserted:

‘Article 25a

‘Article 25a

OECD developments

OECD developments

This Directive shall be compatible with OECD developments and shall take into consideration the OECD comprehensive set of rules contained in the Standard for Automatic Exchange of Financial Account.’

This Directive shall be compatible with OECD developments and shall take into consideration the OECD comprehensive set of rules contained in the Standard for Automatic Exchange of Financial Account.’

Amendment 63

Amendment 63

Proposal for a directive

Proposal for a directive

Article 1 — paragraph 1– point 9 b (new)

Article 1 — paragraph 1– point 9 b (new)

Directive 2011/16/EU

Article 25 b (new)

| Text proposed by the Commission | Amendment |
| --- | --- |
| | (9b) | The following Article is inserted:



  ‘Article 25b




  Further action of Member States




  This Directive shall not preclude Member States from taking further action to develop domestic or agreement-based provisions for the prevention of tax avoidance.’ |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

(9b)

(9b)

The following Article is inserted:

‘Article 25b

‘Article 25b

Further action of Member States

Further action of Member States

This Directive shall not preclude Member States from taking further action to develop domestic or agreement-based provisions for the prevention of tax avoidance.’

This Directive shall not preclude Member States from taking further action to develop domestic or agreement-based provisions for the prevention of tax avoidance.’

Amendment 64

Amendment 64

Proposal for a directive

Proposal for a directive

Article 1 — paragraph 1 — point 9 c (new)

Article 1 — paragraph 1 — point 9 c (new)

Directive 2011/16/EU

Article 27

| Text proposed by the Commission | Amendment |
| --- | --- |
| | (9c) | Article 27 is replaced by the following:



  ‘Article 27




  Reporting




  Every three years after the entry into force of this Directive, the Commission shall submit a report on the application of this Directive to the European Parliament and to the Council.’ |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

(9c)

(9c)

Article 27 is replaced by the following:

‘Article 27

‘Article 27

Reporting

Reporting

Every three years after the entry into force of this Directive, the Commission shall submit a report on the application of this Directive to the European Parliament and to the Council.’

Every three years after the entry into force of this Directive, the Commission shall submit a report on the application of this Directive to the European Parliament and to the Council.’

---

(13)  Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC (OJ L 64, 11.3.2011, p. 1).

13

(13)  Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC (OJ L 64, 11.3.2011, p. 1).

13

---