SAU, Alm.del - 2016-17 - Endeligt svar på spørgsmål 316: Spm. om at kommentere SAU alm. del – bilag 169 (internt), der handler om sagen i SAU alm. del – bilag 140 (internt), til skatteministeren

Skatteudvalget 2016-17
SAU Alm.del
Offentligt

European Affairs Committee

Courtesy translation

Lisboa, 9 December 2016

Subject: Green card on taxation and financial transparency in the European Union

Dear Colleague,

The contribution adopted at the LVI COSAC stated the importance of the green card

procedure as a means of improving the role of national parliaments in the European

decision-making process, which is why future possible initiatives under the "green card"

scheme must continue to be explored.

My speech on strengthening the role of national parliaments in the EU provided the

opportunity to share the concern of the Assembleia da Repúblicaregarding issues of

taxation and financial transparency in the EU and the intention to draft a proposal

aimed at inviting the European Commission to adopt measures leading to more

equitable and fairer tax system for European citizens.

In fact, using abusive forms of tax planning makes the tax system more unfair for most

companies and citizens. Greater transparency of tax law would, by providing security to

companies and by clarifying the rules applying to taxpayers, stimulate investment and

compliance with the law, and it could, therefore, be favourable to the goal of pursuing

the Single Market based on the principles and freedoms underpinning the treaties.

Accordingly, and as with initiatives relating to Food Waste and Corporate Social

Responsibility, respectively promoted by the House of Lords and the French National

Assembly, I propose that we work together on a "green card" on taxation and financial

transparency in the European Union, based on a resolution passed in a plenary sitting

of the Assembleia da República on 21 October.

To this end, I am attaching a proposal for a "green card", and I would be very grateful

to receive your comments and suggestions for changes, along with your intention to

endorse this initiative, before 15 May 2017.

I firmly believe that by sharing and cooperating in this task it will be possible to achieve

this objective and submit a collective, consensual and constructive proposal to the

European Commission by July 2017.

I look forward to hearing from you and hope we can continue a fruitful discussion on

this matter.

Regina Bastos

Chair, Committee for European Affairs

SAU, Alm.del - 2016-17 - Endeligt svar på spørgsmål 316: Spm. om at kommentere SAU alm. del – bilag 169 (internt), der handler om sagen i SAU alm. del – bilag 140 (internt), til skatteministeren

Comissão de Assuntos Europeus

"Green card" procedure on Taxation and Financial Transparency in the

European Union

Under the "green card" (enhanced political dialogue) procedure, the signatories invite the

European Commission to:

Promote, track and closely monitor the correct and effective implementation of the

instruments and mechanisms created by Directive 2011/16/EU (DAC) on

administrative cooperation in the field of taxation, as amended by Directives

2014/107/EU (DAC2), 2015/2376/EU (DAC3) and 2016/881 (DAC4), and these

updates should address tax evasion more efficiently.

Taking into account the importance and urgency of the matter in question, give

Member States the necessary support for the transposition of the Directives into the

domestic law of each Member State, to be completed as soon as possible, specifically:

a. with reference to the definition of the rules on the automatic exchange of tax

information on the preferential agreements granted to multinational

corporations and the country-by-country reporting of profits made and taxes

paid, in line with G20 and rules of the Organisation for Economic Co-operation

and Development (OECD);

make it compulsory for Member States to publish granted tax benefits, as well

as a summary of all tax agreements between Member States and companies.

2. Promote and monitor the effective transposition of Directive (EU) 2015/849/EU on the

prevention of the use of the financial system for the purposes of money laundering,

with special emphasis on identifying and checking the identity of the actual

beneficiaries of financial instruments and shareholdings, similarly taking into account

the proposed amendment to that Directive, presented by the European Commission,

[COM(2016)450] of July 2016.

3. Considering the package of measures presented by the European Commission,

[COM(2016)450, COM(2016)451 and COM(2016)452] of July 2016, promote the

approval thereof in order to step up the requirements for strengthening, monitoring,

Comissão de Assuntos Europeus

supervising and recording all financial transactions, transfers and remittances that take

place between the European Union and more favourable tax regimes, making a

European entity in the sphere of central banks responsible for this. This will bolster the

mechanisms for identifying the actual beneficiary set out in Regulation (EU) 2015/847:

a. Create and publish a European list of states or jurisdictions with more

favourable tax regimes to replace the provisional list presented in June 2015.

This list should be linked to relevant tax legislation as a point of reference for

other policies and legislation, and it should be reviewed at least every six

months or upon a justified request from any jurisdiction referred to in the

aforementioned list.

b. In cooperation with the OECD and the United Nations, strengthen the legal

instruments that set the criteria for defining "tax haven", and establish that

these criteria take into account:

i. comprehensive,

transparent,

robust,

objectively

verifiable

and

commonly accepted indicators that develop the principles of good

governance set out by the Commission;

ii. concepts such as bank secrecy, registration of ownership of

companies, trusts and foundations, publication of company accounts,

ability to exchange information, tax administration efficiency, promotion

of tax evasion, the existence of harmful legal instruments, prevention of

money laundering, automatic exchange of information, the existence of

bilateral treaties and international commitments to transparency and

judicial cooperation.

Deepen all legislative and non-legislative elements contained in the Anti Tax

Avoidance Package (ATAP), presented in January 2006, in cooperation with Member

States and the European Parliament, to boost the level of protection against

aggressive tax planning in the domestic market, thereby ensuring that companies

benefiting from the single market and generating profits therein do pay income taxes

in the countries where they undertake their business operations. The application of

these measures should be in line with implementation of the anti-BEPS (Base Erosion

and Profit Shifting) programme of the OECD in conjunction with the G20.

Comissão de Assuntos Europeus

5. Establish a collection of best practices for public administrations to implement policies

to combat tax avoidance and fraud, enabling faster learning and reducing the costs of

the agents in different Member States that have responsibility in this area.

Encourage and support Member States to strengthen national tax authorities at

technical and human level so that they can rise to the challenges in this area.