Skatteudvalget 2016-17
SAU Alm.del
Offentligt
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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
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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:
1.
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);
b.
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,
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
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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.
4.
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.
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
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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.
6.
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.