# CE2010341EN.01009401.xml

| 16.12.2010 | EN | Official Journal of the European Union | CE 341/94 |
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16.12.2010

EN

Official Journal of the European Union

CE 341/94

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Wednesday 10 February 2010Mutual assistance for the recovery of claims relating to taxes, duties and other measures *

P7_TA(2010)0014

European Parliament legislative resolution of 10 February 2010 on the proposal for a Council directive concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures (COM(2009)0028 – C6-0061/2009 – 2009/0007(CNS))

2010/C 341 E/21

(Special legislative procedure – Consultation)

The European Parliament,

The European Parliament

having regard to the Commission proposal to the Council (COM(2009)0028),

having regard to Articles 93 and 94 of the EC Treaty, pursuant to which the Council consulted Parliament (C6-0061/2009),

having regard to the Communication from the Commission to the European Parliament and the Council entitled ‘Consequences of the entry into force of the Treaty of Lisbon for ongoing international decision-making procedures’ (COM(2009)0665),

having regard to Articles 113 and 115 of the Treaty on the Functioning of the EU,

having regard to Rule 55 of its Rules of Procedure,

having regard to the report of the Committee on Economic and Monetary Affairs (A7-0002/2010),

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

Approves the Commission proposal as amended;

| 2. | Calls on the Commission to alter its proposal accordingly, pursuant to Article 293(2) of the Treaty on the Functioning of the EU; |
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2.

Calls on the Commission to alter its proposal accordingly, pursuant to Article 293(2) of the Treaty on the Functioning of the EU;

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

3.

Calls on the Council to notify Parliament if it intends to depart from the text approved by Parliament;

| 4. | Asks the Council to consult Parliament again if it intends to amend the Commission proposal substantially; |
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4.

Asks the Council to consult Parliament again if it intends to amend the Commission proposal substantially;

| 5. | Instructs its President to forward its position to the Council, to the Commission and to the national parliaments. |
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5.

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

| TEXT PROPOSED BY THE COMMISSION | AMENDMENT |
| --- | --- |
| Amendment 1 |
| Proposal for a directive


  Article 3 – paragraph 6 a (new) |
| | 6a.
     
  Each Member State shall develop appropriate control systems for its central liaison office, or for the liaison offices that it has designated as liaison departments, in the interests of transparency and cost-efficiency, and shall draw up a publicly accessible report, in the context of an annual monitoring exercise, accordingly. |
| Amendment 2 |
| Proposal for a directive


  Article 4 – paragraph 1 – subparagraph 1 |
| 1.   
  At the request of a
  central liaison
  office, a liaison office or a liaison department of a Member State (hereinafter ‘the applicant authority’), the central liaison office, a liaison office or a liaison department of the Member State to which the request is made (hereinafter ‘the requested authority’) shall provide
  any information which might be relevant to the
  applicant authority
  in the recovery of
  its
  claims as referred to in Article 2. | 1.   
  The
  central liaison
  offices shall exchange
  any information
  with the central liaison offices of the other Member States
  which might be relevant to the
  latter
  in the recovery of the claims as referred to in Article 2. |
| Amendment 3 |
| Proposal for a directive


  Article 5 |
| The central liaison offices shall exchange information concerning refunds of taxes, other than value added tax, by the national tax authorities, if those refunds relate to persons established in another Member State
  and concern amounts exceeding EUR 10 000
  . | The central liaison offices shall exchange information concerning refunds of taxes, other than value added tax, by the national tax authorities, if those refunds relate to persons established in another Member State. |
| Amendment 4 |
| Proposal for a directive


  Article 6 – paragraph 2 |
| 2.   By agreement between the applicant authority and the requested authority and in accordance with the arrangements laid down by the latter, officials authorised by the applicant authority may, with a view to receiving information referred to in
  Article 4(1)
  , be present during administrative enquiries carried out in the territory of the requested Member State. | 2.   By agreement between the applicant authority and the requested authority and in accordance with the arrangements laid down by the latter, officials authorised by the applicant authority may, with a view to receiving information referred to in
  this Directive
  , be present during administrative enquiries carried out in the territory of the requested Member State. |
| Where officials of the applicant
  Member State
  are present during administrative enquiries pursuant to the first subparagraph, they may exercise the powers of inspection conferred on officials of the requested
  Member State
  , on condition that they exercise those powers in accordance with the laws, regulations or administrative provisions of the requested Member State. | Where officials of the applicant
  authority
  are present during administrative enquiries pursuant to the first subparagraph, they may
  , where so agreed,
  exercise the powers of inspection conferred on officials of the requested
  authority
  , on condition that they exercise those powers in accordance with the laws, regulations or administrative provisions of the requested
  authority’s
  Member State. |
| Any refusal of the person under investigation to respect the inspection measures of the officials of the applicant
  Member State
  shall be treated by the requested
  Member State
  as a refusal committed against its own officials. | Where an agreement has been concluded between the applicant authority and the requested authority concerning the inspection powers vested in officials by the requested authority,
  any refusal of the person under investigation to respect the inspection measures of the officials of the applicant
  authority
  shall be treated by the requested
  authority
  as a refusal committed against its own officials. |
| Amendment 5 |
| Proposal for a directive


  Article 8 – paragraph 1 – point b |
| (b) | by sending, by registered mail or electronically, a standard form to which the instrument or decision emanating from the applicant Member State is attached; for this standard form, the model set out in Annex I shall be used. |

TEXT PROPOSED BY THE COMMISSION

AMENDMENT

Amendment 1

Amendment 1

Proposal for a directive

Proposal for a directive

Article 3 – paragraph 6 a (new)

Article 3 – paragraph 6 a (new)

6a.
     
  Each Member State shall develop appropriate control systems for its central liaison office, or for the liaison offices that it has designated as liaison departments, in the interests of transparency and cost-efficiency, and shall draw up a publicly accessible report, in the context of an annual monitoring exercise, accordingly.

6a.

Each Member State shall develop appropriate control systems for its central liaison office, or for the liaison offices that it has designated as liaison departments, in the interests of transparency and cost-efficiency, and shall draw up a publicly accessible report, in the context of an annual monitoring exercise, accordingly.

Amendment 2

Amendment 2

Proposal for a directive

Proposal for a directive

Article 4 – paragraph 1 – subparagraph 1

Article 4 – paragraph 1 – subparagraph 1

1.   
  At the request of a
  central liaison
  office, a liaison office or a liaison department of a Member State (hereinafter ‘the applicant authority’), the central liaison office, a liaison office or a liaison department of the Member State to which the request is made (hereinafter ‘the requested authority’) shall provide
  any information which might be relevant to the
  applicant authority
  in the recovery of
  its
  claims as referred to in Article 2.

At the request of a

office, a liaison office or a liaison department of a Member State (hereinafter ‘the applicant authority’), the central liaison office, a liaison office or a liaison department of the Member State to which the request is made (hereinafter ‘the requested authority’) shall provide

applicant authority

its

1.   
  The
  central liaison
  offices shall exchange
  any information
  with the central liaison offices of the other Member States
  which might be relevant to the
  latter
  in the recovery of the claims as referred to in Article 2.

The

offices shall exchange

with the central liaison offices of the other Member States

latter

the

Amendment 3

Amendment 3

Proposal for a directive

Proposal for a directive

Article 5

Article 5

The central liaison offices shall exchange information concerning refunds of taxes, other than value added tax, by the national tax authorities, if those refunds relate to persons established in another Member State
  and concern amounts exceeding EUR 10 000
  .

and concern amounts exceeding EUR 10 000

The central liaison offices shall exchange information concerning refunds of taxes, other than value added tax, by the national tax authorities, if those refunds relate to persons established in another Member State.

Amendment 4

Amendment 4

Proposal for a directive

Proposal for a directive

Article 6 – paragraph 2

Article 6 – paragraph 2

2.   By agreement between the applicant authority and the requested authority and in accordance with the arrangements laid down by the latter, officials authorised by the applicant authority may, with a view to receiving information referred to in
  Article 4(1)
  , be present during administrative enquiries carried out in the territory of the requested Member State.

Article 4(1)

2.   By agreement between the applicant authority and the requested authority and in accordance with the arrangements laid down by the latter, officials authorised by the applicant authority may, with a view to receiving information referred to in
  this Directive
  , be present during administrative enquiries carried out in the territory of the requested Member State.

this Directive

Where officials of the applicant
  Member State
  are present during administrative enquiries pursuant to the first subparagraph, they may exercise the powers of inspection conferred on officials of the requested
  Member State
  , on condition that they exercise those powers in accordance with the laws, regulations or administrative provisions of the requested Member State.

Member State

Member State

Where officials of the applicant
  authority
  are present during administrative enquiries pursuant to the first subparagraph, they may
  , where so agreed,
  exercise the powers of inspection conferred on officials of the requested
  authority
  , on condition that they exercise those powers in accordance with the laws, regulations or administrative provisions of the requested
  authority’s
  Member State.

authority

, where so agreed,

authority

authority’s

Any refusal of the person under investigation to respect the inspection measures of the officials of the applicant
  Member State
  shall be treated by the requested
  Member State
  as a refusal committed against its own officials.

Member State

Member State

Where an agreement has been concluded between the applicant authority and the requested authority concerning the inspection powers vested in officials by the requested authority,
  any refusal of the person under investigation to respect the inspection measures of the officials of the applicant
  authority
  shall be treated by the requested
  authority
  as a refusal committed against its own officials.

Where an agreement has been concluded between the applicant authority and the requested authority concerning the inspection powers vested in officials by the requested authority,

authority

authority

Amendment 5

Amendment 5

Proposal for a directive

Proposal for a directive

Article 8 – paragraph 1 – point b

Article 8 – paragraph 1 – point b

(b)

by sending, by registered mail or electronically, a standard form to which the instrument or decision emanating from the applicant Member State is attached; for this standard form, the model set out in Annex I shall be used.

| (b) | by sending, by registered mail or electronically, a standard form to which the instrument or decision emanating from the applicant Member State
  , or a certified copy thereof,
  is attached; for this standard form, the model set in the Annex I shall be used. |
| --- | --- |

(b)

by sending, by registered mail or electronically, a standard form to which the instrument or decision emanating from the applicant Member State
  , or a certified copy thereof,
  is attached; for this standard form, the model set in the Annex I shall be used.

, or a certified copy thereof,

Amendment 6

Amendment 6

Proposal for a directive

Proposal for a directive

Article 12 – paragraph 3

Article 12 – paragraph 3

3.   The entire amount of the claim that is recovered by the requested authority shall be remitted to the applicant Member State.

3.   The entire amount of the claim that is recovered by the requested authority shall be remitted to the applicant Member State
  within 14 days of receipt of the request
  .

within 14 days of receipt of the request

Amendment 7

Amendment 7

Proposal for a directive

Proposal for a directive

Article 23 a (new)

Article 23 a (new)

Article 23a

Article 23a

Follow-up of activities carried out in accordance with this Directive

Follow-up of activities carried out in accordance with this Directive

The central liaison offices shall issue an annual report on cooperation activities carried out during the previous tax year in accordance with this Directive. That report shall detail at least the number of requests received and issued, the action taken, the reasons given where the request was refused, the time taken to deal with the request, the amount of the claim and the amounts actually recovered. The report shall be forwarded to the European Parliament and the Commission for their opinions.

The central liaison offices shall issue an annual report on cooperation activities carried out during the previous tax year in accordance with this Directive. That report shall detail at least the number of requests received and issued, the action taken, the reasons given where the request was refused, the time taken to deal with the request, the amount of the claim and the amounts actually recovered. The report shall be forwarded to the European Parliament and the Commission for their opinions.

Amendment 8

Amendment 8

Proposal for a directive

Proposal for a directive

Article 27 – paragraph 1 a (new)

Article 27 – paragraph 1 a (new)

The Commission shall work towards good cooperation between the Member States and shall, on an ongoing basis, monitor any complaints of shortcomings in the exchange of information and assistance between the Member States with a view to recovery in accordance with this Directive.

The Commission shall work towards good cooperation between the Member States and shall, on an ongoing basis, monitor any complaints of shortcomings in the exchange of information and assistance between the Member States with a view to recovery in accordance with this Directive.

Amendment 9

Amendment 9

Proposal for a directive

Proposal for a directive

Article 27 a (new)

Article 27 a (new)

Article 27a

Article 27a

Commission analysis

Commission analysis

The Commission shall conduct a comparative analysis on a wide range of tax recovery instruments provided for in Member States’ tax codes, such as collection orders, recovery claims specified in the real estate property records, liens, enforcement procedure deadlines required by law and applied in practice with a view to facilitating the implementation of best practices for tax recovery in Member States.

The Commission shall conduct a comparative analysis on a wide range of tax recovery instruments provided for in Member States’ tax codes, such as collection orders, recovery claims specified in the real estate property records, liens, enforcement procedure deadlines required by law and applied in practice with a view to facilitating the implementation of best practices for tax recovery in Member States.

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