AMENDMENTS 377 - 783 · Molly Scott Cato, Eva Joly, Sven Giegold, Pascal Durand, Ernest Urtasun, Heidi Hautala, Michel Reimon, Jordi Solé on behalf of the Verts/ALE Group Draft motion

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European Parliament2014-2019

Committee of Inquiry to investigate alleged contraventions and maladministration in theapplication of Union law in relation to money laundering, tax avoidance and tax evasion

2016/3044(RSP)

7.9.2017

AMENDMENTS377 - 783

Draft motion for a resolutionPetr Ježek, Jeppe Kofod(PE604.515v01-00)

Draft recommendations following the inquiry on Money Laundering, TaxAvoidance and Tax Evasion(2016/3044(RSP))

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AM_Com_NonLegRE

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Amendment 377Ana Gomes, Emmanuel Maurel, Tibor Szanyi, Hugues Bayet, Evelyn Regner, PervencheBerès, Peter Simon

Draft motion for a resolutionParagraph 33 a (new)

Draft motion for a resolution Amendment

33a. Is concerned by the proliferationof competitive investor visa programmes(“golden visas”) in Member States,whereby third country nationals aregranted residence rights/freedom ofmovement or citizenship in the MemberState in exchange of capital transfers,purchase of property or governmentbonds, or investment in corporate entitiesin that Member State; takes the view thatthese schemes carry out specificvulnerabilities for the integrity of the EUfinancial system and might be used formoney laundering and infiltration ofcriminal organisations in Member States;requests the Commission to devote meansto investigate the specific risks that theseprogrammes pose for security and theintegrity of the EU financial sector;further calls on the Commission toactively scrutinise the means MemberStates put in place to address thesespecific risks;

Or. en

Amendment 378Emilian Pavel, Emmanuel Maurel, Tibor Szanyi, Hugues Bayet, Evelyn Regner, PeterSimon



33a. Recalls that Member States shouldimprove the cross-border cooperation and

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the exchange of information, as well asbetter coordinate their national legislationin order to efficiently close any gaps intackling money laundering, tax avoidanceand tax evasion.

Or. en

Amendment 379Emilian Pavel, Emmanuel Maurel, Tibor Szanyi, Hugues Bayet, Evelyn Regner, PeterSimon

Draft motion for a resolutionParagraph 33 b (new)


33b. Highlights that steps are alsoneeded in order to align nationalstrategies with those of Europeanagencies and bodies such as Europol,Eurojust and OLAF. In order to facilitatethis collaboration, legal obstaclespreventing information exchanges shouldbe removed.

Or. en

Amendment 380Ana Gomes



33b. Welcomes the recent decision bythe government of Portugal to ban theissuing of bearer shares and determinethe conversion of the current ones intonominal securities, and urges theCommission to propose EU-widelegislation for the same effect;

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Or. en

Amendment 381Ana Gomes

Draft motion for a resolutionParagraph 33 c (new)


33c. Calls for much tighter scrutiny bycompetent authorities on assessing thefitness and propriety of members of themanagement board and shareholders ofcredit institutions in the EU; believes thatconditions must allow for competentauthorities to perform continuoussupervision of the assessment criteria ofboth shareholders and member of themanagement board, which, currently,make it very difficult to revoke theapproval once it has been granted; furtherbelieves that timetables and flexibility forobjecting to acquisitions should bebroadened, particularly whereit is necessaryfor competent authorities to carryout their own investigationsof information provided in relation toevents in third countries and in relation topolitically exposed persons;

Or. en

Amendment 382Molly Scott Cato, Eva Joly, Sven Giegold, Pascal Durand, Ernest Urtasun, HeidiHautala, Michel Reimon, Jordi Soléon behalf of the Verts/ALE Group

Draft motion for a resolutionParagraph 34


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34. Believes that by harmonising thestatus and functioning of European FIUs,exchange of information would bestrengthened;

34. Believes that by harmonising thestatus and functioning of European FIUs,exchange of information would bestrengthened; Calls on the Commission tostart a project within the FIU platform toidentify the information sources to whichFIUs have currently access to; Calls onthe Commission to issue guidance on howto ensure greater convergence offunctions and powers of European FIUs,identifying a minimum common scopeand content of financial, administrativeand law enforcement information thatFIUs should obtained and be able toexchange among themselves; Believesthat such guidance should also includeexplanations for a commonunderstanding of the strategic analysisfunctions of FIUs;

Or. en

Amendment 383Angel Dzhambazki, Bernd Lucke




34. Believes that exchange ofinformation between European FIUsshould be strengthened, while nationalcircumstances may require differentapproaches and functions of FIUS;

Or. en

Amendment 384Sajjad Karim


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34. Believes that exchange ofinformation between European FIUsshould be strengthened, while nationalcircumstances may require differentapproaches and functions of FIUs;

Or. en

Amendment 385Werner Langen, Sven Schulze




34. Believes that by harmonising thestatus, legal provisions and functioning ofnational FIUs, in Europe, exchange ofinformation would be strengthened;

Or. de

Amendment 386Luděk Niedermayer, Dariusz Rosati




34. Calls on the Member States FIUsto strengthen their functioning andoperations for example via exchange ofbest practices among them;

Or. en

Amendment 387Romana Tomc

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34. Calls on the Member States FIUsto improve their work by exchanging bestpractices;

Or. sl

Amendment 388Raymond Finch



35. Believes that to be more efficient,all EU FIUs should have unlimited accessto information from obliged entities asthis would allow all FIUs to requestinformation from reporting entities onbehalf of foreign FIUs;

deleted

Or. en

Amendment 389Maite Pagazaurtundúa Ruiz, Petras Auštrevičius, Nils Torvalds



35. Believes that to be more efficient,all EU FIUs should have unlimited accessto information from obliged entities as thiswould allow all FIUs to requestinformation from reporting entities onbehalf of foreign FIUs;

35. Believes that to be more efficient,all EU FIUs should have unlimited accessto information from obliged entities as thiswould allow all FIUs to requestinformation from reporting entities onbehalf of foreign FIUs; Calls for sanctionsto those intermediaries who do not

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provide information; considers suitablethe elaboration of an annual report thatincluded all the reports with thesuspicious transaction received, as well asthe additional information requested andprovided, and the sanctions establishedand those executed for non-compliance bythe intermediaries.

Or. en





35. Believes that to be more efficient,all EU FIUs should have unlimited accessto information from obliged entities as thiswould allow all FIUs to requestinformation from reporting entities onbehalf of foreign FIUs; Calls on MemberStates, when transposing the fourthAMLD and the upcoming fifth AMLD towithdraw the possibility for some obligedentities to send STRs to their self-regulatory bodies first, as it underminethe FIUs’ independence;

Or. en




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35. Believes that to be more efficient,all EU FIUs should have unlimited accessto information from obliged entities asthis would allow all FIUs to requestinformation from reporting entities onbehalf of foreign FIUs;

35. Believes that to be more efficient,all Member States FIUs should haveunlimited access to relevant informationfrom national registers;

Or. en

Amendment 392Brian Hayes, Seán Kelly




35. Believes that to be more efficient,all EU FIUs should have unlimited accessto obliged entities where suspiciousbehaviour has been detected as this wouldallow all FIUs to request information fromreporting entities on behalf of foreignFIUs;

Or. en





35. Believes that to be more efficient,all EU FIUs should have better access toinformation provided by the obligedentities as this would allow all FIUs torequest further information from thereporting entity on behalf of foreign FIUs;

Or. en

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35. Believes that to be more efficient,all EU FIUs should have direct access inthe event of suspicions to informationfrom obliged entities as this would allowall FIUs to request information fromreporting entities on behalf of foreignFIUs;

Or. de





35. Believes that to be more efficient,all EU FIUs should have access toinformation provided by obliged entities, asthis would allow all FIUs to requestadditional information from the reportingentity on behalf of foreign FIUs;

Or. en

Amendment 396Neena Gill



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35. Believes that to be more efficient,all EU FIUs shouldhave appropriate access toinformation from obliged entities as thiswould allow all FIUs to requestinformation from reporting entities onbehalf of foreign FIUs;

Or. en

Amendment 397Barbara Kappel




35. Believes that to be more efficient,all EU FIUs should have adequate accessto information from obliged entities as thiswould allow all FIUs to requestinformation from reporting entities onbehalf of foreign FIUs;

Or. en




35a. Suggests to Member States whenimplementing AMLD to remove therequirement for FIUs to obtain aclearance from a third party to shareinformation with another FIU forintelligence purposes, in order to fosterexchange of information between FIUs;

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calls on the Commission to issue guidanceon general provisions in AMLD,especially on the need to “spontaneouslyand promptly” exchange information withother FIUs;

Or. en




36. Stresses the need for more effectivecommunication between differentcompetent authorities at national level butalso between FIUs in different MemberStates; calls on the Commission to set upan EU benchmarking system as a tool tostandardise the information to be collectedand exchanged and to enhance cooperationbetween FIUs; this should include thestrengthening of FIU.net under Europol,but also Europol and Eurojust competencesand resources to deal with moneylaundering and tax evasion; callsfurthermore on the Member States toincrease human resources in FIUs tostrengthen the investigation capacities andto properly process the increased numberof STRs;

36. Stresses the need for more effectivecommunication between differentcompetent authorities at national level butalso between FIUs in different MemberStates; calls on the Commission to set upan EU benchmarking system as a tool tostandardise the information to be collectedand exchanged and to enhance cooperationbetween FIUs; this should include thestrengthening of FIU.net under Europolespecially to extract information andstatistics on flows of information,activities and outcome of analysisperformed by FIUs, but also Europol andEurojust competences and resources to dealwith money laundering and tax evasion;Calls on the Commission to increasefinancial resources for Eurojust andEuropol and to assess the possibility tocreate a European Financial CrimeCentre coordinated by Europol to ensuregreater coordination of existing structuresand activities against money launderingin Europe; Calls furthermore on theMember States to increase humanresources in FIUs to strengthen theinvestigation capacities and to properlyprocess the increased number of STRs;

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Or. en

Amendment 400Maite Pagazaurtundúa Ruiz, Petras Auštrevičius




36. Stresses the need for more effectivecommunication between differentcompetent authorities at national level butalso between FIUs in different MemberStates; calls on the Commission to set upan EU benchmarking system as a tool tostandardise the information to be collectedand exchanged and to enhance cooperationbetween FIUs; this should include thestrengthening of FIU.net under Europol,but also Europol and Eurojust competencesand resources to deal with moneylaundering and tax evasion; calls tobroaden the Eurofisc’s remit; callsfurthermore on the Member States toincrease human and technical resources inFIUs to strengthen the investigationcapacities and to properly process theincreased number of STRs;

Or. en

Amendment 401Louis Michel



36. Stresses the need for more effectivecommunication between differentcompetent authorities at national level butalso between FIUs in different MemberStates; calls on the Commission to set up

36. Stresses the need for more effectivecommunication between differentcompetent authorities at national level butalso between FIUs in different MemberStates; calls on the Commission to set up

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an EU benchmarking system as a tool tostandardise the information to be collectedand exchanged and to enhance cooperationbetween FIUs; this should include thestrengthening of FIU.net under Europol,but also Europol and Eurojust competencesand resources to deal with moneylaundering and tax evasion; callsfurthermore on the Member States toincrease human resources in FIUs tostrengthen the investigation capacities andto properly process the increased numberof STRs;

an EU benchmarking system as a tool tostandardise the information to be collectedand exchanged and to enhance cooperationbetween FIUs; this should include thestrengthening of FIU.net under Europol,but also Europol and Eurojust competencesand resources to deal with moneylaundering and tax evasion; callsfurthermore on the Member States toincrease human resources in FIUs tostrengthen the investigation andcooperation capacities in order to properlyprocess and make use of the increasednumber of STRs;

Or. fr

Amendment 402Tom Vandenkendelaere




36. Stresses the need for more effectivecommunication between differentcompetent authorities at national level butalso between FIUs in different MemberStates; calls on the Commission to set upan EU benchmarking system as a tool tostandardise the information to be collectedand exchanged and to enhance cooperationbetween FIUs; this should include thestrengthening of FIU.net under Europol,but also Europol and Eurojust competencesand resources to deal with moneylaundering and tax evasion; callsfurthermore on the Member States toincrease human and financial resources inFIUs to strengthen the investigationcapacities and to properly process theincreased number of STRs;

Or. en

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Amendment 403Emilian Pavel, Emmanuel Maurel, Hugues Bayet, Peter Simon




36. Stresses the need for more effectivecommunication between relevantcompetent authorities at national level butalso between FIUs in different MemberStates; calls on the Commission to set upan EU benchmarking system as a tool tostandardise the information to be collectedand exchanged and to enhance cooperationbetween FIUs; this should include thestrengthening of FIU.net under Europol,but also Europol and Eurojust competencesand resources to deal with moneylaundering, tax avoidance and tax evasion;calls furthermore on the Member States toincrease human resources in FIUs tostrengthen the investigation capacities andto properly process the increased numberof STRs;

Or. en




36. Stresses the need for more effectivecommunication between differentcompetent authorities at national level butalso between FIUs in different MemberStates; calls on the Commission to set upan EU benchmarking system as a tool tostandardise the information to be collected

36. Stresses the need for more effectivecommunication between differentcompetent authorities at national level butalso between FIUs in different MemberStates; calls on the Commission toevaluate an EU benchmarking system as atool to standardise the information to be

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and exchanged and to enhance cooperationbetween FIUs; this should include thestrengthening of FIU.net under Europol,but also Europol and Eurojust competencesand resources to deal with moneylaundering and tax evasion; callsfurthermore on the Member States toincrease human resources in FIUs tostrengthen the investigation capacities andto properly process the increased numberof STRs;

collected and exchanged and to enhancecooperation between FIUs; this shouldinclude the strengthening of FIU.net underEuropol, but also Europol and Eurojustcompetences and resources to deal withmoney laundering and tax evasion; callsfurthermore on the Member States toallocate sufficient human resources inFIUs to strengthen the investigationcapacities and to properly process theincreased number of STRs;

Or. en





36. Stresses the need for more effectivecommunication between differentcompetent authorities at national level butalso between FIUs in different MemberStates; calls on the Commission toevaluate an EU benchmarking system as atool to standardise the information to becollected and exchanged and to enhancecooperation between FIUs; this shouldinclude the strengthening of FIU.net underEuropol, but also Europol and Eurojustcompetences and resources to deal withmoney laundering and tax evasion; callsfurthermore on the Member States toallocate sufficient human resources inFIUs to strengthen the investigationcapacities and to properly process theincreased number of STRs;

Or. en

Amendment 406

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Luděk Niedermayer, Dariusz Rosati




36. Stresses the need for more effectivecommunication between differentcompetent authorities at national level butalso between FIUs in different MemberStates; calls on the Commission to set upan EU benchmarking system as a tool tostandardise the information to be collectedand exchanged and to enhance cooperationbetween FIUs; this should include thestrengthening of FIU.net under Europol,but also Europol and Eurojust competencesand resources to deal with moneylaundering and tax evasion; callsfurthermore on the Member States tostrengthen the investigation capacities andto properly process the increased numberof suspicious transaction reports (STRs);

Or. en

Amendment 407Miguel Urbán Crespo, Miguel Viegas, Fabio De Masi, Stelios Kouloglou, Marina AlbiolGuzmán, Curzio Maltese, Patrick Le Hyaric, Takis Hadjigeorgiou, Matt Carthy



36a. Notes that the purpose limitationfor the use of the information exchangedby FIUs should be reviewed and unified atthe EU and global level, in order to allowfor information to be used for tackling taxcrimes and for evidence purpose;

Or. en

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37. Insists that the appointment formanagerial positions in FIUs needs to beneutral; stresses the need for commonrules on the independency of institutions incharge of enforcing rules as regards taxfraud and money laundering as well as theneed for full independence of lawenforcement bodies in the follow-up ofFIU reports;

37. Insists that the appointment ofmanagerial positions in FIUs needs to bepolitically independent and reiterates theobligation for FIUs to be independent andautonomous according to AMLD; calls onthe Commission to verify whether thisobligation is duly respected in all MemberStates; stresses the need for common ruleson the independence of institutions incharge of enforcing rules as regards taxfraud and money laundering as well as theneed for full independence of lawenforcement bodies in the follow-up ofFIU reports;

Or. en




37. Insists that the appointment formanagerial positions in FIUs needs to beneutral; stresses the need for common ruleson the independency of institutions incharge of enforcing rules as regards taxfraud and money laundering as well as theneed for full independence of lawenforcement bodies in the follow-up ofFIU reports;

37. Insists that the appointment formanagerial positions in FIUs needs to beneutral and the selection-processtransparent and supervised; stresses theneed for common rules on theindependency of institutions in charge ofenforcing rules as regards tax fraud andmoney laundering as well as the need for

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full independence of law enforcementbodies in the follow-up of FIU reports;

Or. en

Amendment 410Luděk Niedermayer, Dariusz Rosati, Nuno Melo



37. Insists that the appointment formanagerial positions in FIUs needs to beneutral; stresses the need for commonrules on the independency of institutions incharge of enforcing rules as regards taxfraud and money laundering as well as theneed for full independence of lawenforcement bodies in the follow-up ofFIU reports;

37. Insists that the appointment formanagerial positions in FIUs needs to beindependent and based on professionalqualification; stresses the need forcommon rules on the independency ofinstitutions in charge of enforcing rules asregards tax fraud and money laundering aswell as the need for full independence oflaw enforcement bodies in the follow-up ofFIU reports;

Or. en





37. Insists that staff selection andappointment to managerial positions inFIUs need to be neutral and independent;stresses the need for common rules on theindependency of institutions in charge ofenforcing rules as regards tax fraud andmoney laundering as well as the need forfull independence of law enforcementbodies in the follow-up of FIU reports;

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Or. de





37. Insists that the appointment formanagerial positions in FIUs needs to beneutral; stresses the need for common ruleson the independency of institutions incharge of enforcing rules as regards moneylaundering, tax avoidance and tax evasionas well as the need for full independence oflaw enforcement authorities and bodies inthe follow-up of FIU reports;

Or. en

Amendment 413Bernard Monot



38. Calls for an EU FIU to ensure aneffective and coordinated system ofexchange of information as well ascentralised databases;

deleted

Or. fr



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deleted

Or. en





deleted

Or. en

Amendment 416Angel Dzhambazki




deleted

Or. en


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deleted

Or. en





38. Calls for an EU FIU to ensure aneffective and coordinated system ofexchange of information as well ascentralised databases for all sorts of assetspotentially abused for money-launderingor tax evasion purposes; calls, in thisregard, on the Commission to report,based on qualitative and quantitative data,assets abused for money-laundering ortax evasion purposes and to put forwardproposals if needed;;

Or. en

Amendment 419Hugues Bayet, Emmanuel Maurel, Elly Schlein, Emilian Pavel, Sergio GaetanoCofferati, Ana Gomes, Peter Simon



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38. Calls for an EU FIU to be set up totake part in coordinating the fight againstfinancial crime at Union level. It will beresponsible for coordinating, assistingand supporting the Member States’ FIUs,particularly in cross-border cases, and forsetting up an efficient and coordinatedinformation exchange system as well ascentralized databases

Or. en





38. Calls for a common EU FIU toensure an effective and coordinated systemof exchange of information as well ascentralised databases;

Or. de

Amendment 421Ramón Jáuregui Atondo, Juan Fernando López Aguilar



38a. Calls for EU legislationestablishing a common maximumthreshold for cash transactions of 1000EUR in order to fight money launderingand tax fraud;

Or. en

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Draft motion for a resolutionSubheading 4


4.Intermediaries deleted

Or. de




Intermediaries Enablers and promoters

Or. en


Draft motion for a resolutionSubheading 4 a (new)


Tax professionals

Or. de


Draft motion for a resolutionSubheading 4 b (new)

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Intermediaries

Or. de




39. Regrets that intermediariescurrently are regulated in a non-homogenous manner across the EU, callson the Council to swiftly adopt theCommission proposal on mandatoryexchange of information by intermediarieswith the aim of strengthening the reportingobligations of intermediaries;

39. Regrets that intermediaries arecurrently regulated in a non-homogenousmanner across the EU; calls on the Councilto swiftly adopt the Commission proposalon mandatory exchange of information byintermediaries with the aim ofstrengthening the reporting obligations ofintermediaries; Encourages MemberStates to extend the scope of the Directiveto purely domestic cases;

Or. en




39. Regrets that intermediariescurrently are regulated in a non-homogenous manner across the EU, callson the Council to swiftly adopt theCommission proposal on mandatoryexchange of information by intermediaries

39. Regrets that enablers andpromoters of tax evasion, tax avoidanceand money laundering are currentlyregulated in a non-homogenous manneracross the EU, calls on the Council toswiftly adopt the Commission proposal on

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with the aim of strengthening the reportingobligations of intermediaries;

mandatory exchange of information byintermediaries with the aim ofstrengthening the reporting obligations ofenablers and promoters;

Or. en




39. Regrets that intermediariescurrently are regulated in a non-homogenous manner across the EU, callson the Council to swiftly adopt theCommission proposal on mandatoryexchange of information by intermediarieswith the aim of strengthening the reportingobligations of intermediaries;

39. Notes that intermediaries currentlyare regulated in a non-homogenous manneracross the EU; calls on the Council toswiftly adopt the Commission proposal onmandatory automatic exchange ofinformation in the field of taxation inrelation to reportable cross-borderarrangements with the aim ofstrengthening the reporting obligations ofintermediaries;

Or. en




39. Regrets that intermediariescurrently are regulated in a non-homogenous manner across the EU, callson the Council to swiftly adopt theCommission proposal on mandatoryexchange of information by intermediarieswith the aim of strengthening thereporting obligations of intermediaries;

39. Notes that intermediaries currentlyare regulated in a non-homogenous manneracross the EU; calls on the Council toexamine and adopt the Commissionproposal on mandatory exchange ofinformation by intermediaries;

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Or. de

Amendment 430Matt Carthy, Miguel Urbán Crespo, Fabio De Masi, Miguel Viegas, Marina AlbiolGuzmán, Patrick Le Hyaric, Stelios Kouloglou, Curzio Maltese, Takis Hadjigeorgiou



39a. Urges the Commission, MemberStates and all EU bodies to refer to“enablers” or “promoters” as opposed to“intermediaries”, which disguises theagency of the facilitators and promotersof tax avoidance schemes; notes thatIreland has already classified them as“promoters” in legislation (e.g.,Mandatory Disclosure of CertainTransactions Regulation 2011);

Or. en




39a. Calls on the Commission topersuade the Member States to takeconcrete action towards better taxharmonisation, which would help to makethe EU more attractive to foreigninvestors, guarantee legal security ofinvestments and put an end to forumshopping;

Or. fr

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39b. Points out the mandatoryautomatic exchange of information oncross-border tax rulings and advancepricing arrangements set out underArticle 8(a) of Directive 2011/16/EU;highlights the need to use a standard formfor these exchanges, with an indication ofthe applicable linguistic regime, and todevelop a secure central repository forthis information for use by the MemberStates;

Or. fr




3c. Points out the mandatoryautomatic exchange of informationrelating to the country-by-country report,set out under Article 8(a)(a) ofDirective 2011/16/EU;

Or. fr


Draft motion for a resolutionParagraph 39 d (new)

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39d. Calls for the application of Article8(a)(a)(a) of the Proposal for a CouncilDirective of 21 June 2017 amendingDirective 2011/16/EU, where it requiresintermediaries such as tax advisors,accountants, banks or lawyers who designand promote fiscal planning tools fortheir clients to report cross-border taxplanning arrangements which bear the‘hallmarks’ of international tax evasiondefined in the directive; calls for theapplication of Article 8(a)(a)(a), where itrequires Member States to whom sucharrangements have been reported toautomatically share this information withall other Member States every trimestervia a central database;

Or. fr




40. Urges the need for this proposal toclose the loopholes allowing foraggressive tax planning by designing newrules for all those who contribute to itsuch as lawyers, consultants, wealthmanagers, banks and agents;

deleted

Or. en



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40. Urges the need for this proposal toclose the loopholes allowing for aggressivetax planning by designing new rules for allthose who contribute to it such as lawyers,consultants, wealth managers, banks andagents;

40. Urges the need for this proposal toclose the loopholes allowing for potentiallyaggressive tax planning by designing newrules for all those who contribute to it suchas lawyers, consultants, wealth managers,banks and agents, on the basis of the list ofcriteria drawn up by the Commission forthe purpose of determining what taxarrangements are considered potentiallyaggressive;

Or. fr





40. Urges the need for this proposal toclose the loopholes allowing for aggressivetax planning by designing new rules for allthose enablers and promoters whocontribute to it such as legal and taxadvisors, financial advisors, consultants,wealth managers, banks and agents, as wellas the auditors who sign off suchschemes;

Or. en




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40. Urges the need for this proposal toclose the loopholes allowing for aggressivetax planning by designing new rules forall those who contribute to it such aslawyers, consultants, wealth managers,banks and agents;

40. Urges the need for this proposal toclose the loopholes allowing for moneylaundering or tax evasion;

Or. de





40. Urges the need for this proposal toclose the loopholes allowing for aggressivetax planning by designing new rules for allthose who contribute to it such as lawyers,tax advisors, accountants, consultants,wealth managers, banks and real estateagents;

Or. en





40. Urges the need for this proposal toclose the loopholes allowing for aggressivetax planning by designing new rules for allthose who contribute to it such as lawyers,consultants, accountants, wealthmanagers, banks and other advisors;

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Or. fr





40. Urges the need for measures toclose the loopholes allowing for aggressivetax planning by designing new andimproved rules for all those who maycontribute to it such as lawyers,consultants, wealth managers, banks andagents;

Or. en





40. Urges the need for measures toclose the loopholes allowing for aggressivetax planning by designing new rules for allthose who may contribute to it such aslawyers, consultants, wealth managers,banks and agents;

Or. en



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41. Notes that wealth managementremains a largely unregulated professionand that binding international rules andstandards should be established to betterregulate and define this profession; callsin this respect on the EuropeanCommission to take the initiative in allrelevant international fora for thecreation of such standards and rules;

deleted

Or. en




41. Notes that wealth managementremains a largely unregulated professionand that binding international rules andstandards should be established to betterregulate and define this profession; callsin this respect on the EuropeanCommission to take the initiative in allrelevant international fora for the creationof such standards and rules;

41. Notes that binding internationalrules and standards should be establishedfor wealth management; calls in thisrespect on the European Commission totake the initiative in all relevantinternational fora for the creation of suchstandards and rules;

Or. de




41. Notes that wealth managementremains a largely unregulated profession

41. Notes that wealth managementremains a largely unregulated profession

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and that binding international rules andstandards should be established to betterregulate and define this profession; calls inthis respect on the European Commissionto take the initiative in all relevantinternational fora for the creation of suchstandards and rules;

and that binding international rules andstandards should be established to level theplaying field and to better regulate anddefine this profession; calls in this respecton the European Commission to take theinitiative in all relevant international for afor the creation of such standards and rules;

Or. en

Amendment 446Marco Zanni, Mario Borghezio



41. Notes that wealth managementremains a largely unregulated professionand that binding international rules andstandards should be established to betterregulate and define this profession; calls inthis respect on the European Commissionto take the initiative in all relevantinternational fora for the creation of suchstandards and rules;

41. Notes that wealth managementremains a largely unregulated professionand that binding international rules andstandards should be established to betterregulate and define this profession; calls inthis respect on the European Commissionand Member States to take the initiative inall relevant international fora for thecreation of such standards and rules;

Or. it

Amendment 447Markus Ferber, Axel Voss



42. Urges for a shift from self-regulation to appropriate supervision andstate controlled regulation for currentlyself-regulated professions via a separateand independent nationalregulator/supervisor;

deleted

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Or. de

Amendment 448Frank Engel




deleted

Or. fr





deleted

Or. fr



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deleted

Or. en





deleted

Or. en

Amendment 452Werner Langen, Sven Schulze, Othmar Karas, Burkhard Balz




42. Urges that appropriate statesupervision should be carried out in thecontext of self-organisation and self-regulation;

Or. de

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Amendment 453Evelyn Regner, Peter Simon, Emmanuel Maurel, Hugues Bayet




42. Urges for a shift from self-regulation to appropriate supervision andstate controlled regulation for currentlyself-regulated professions via a separateand independent nationalregulator/supervisor thereby notjeopardizing the independence ofchambers for reasons of the rule of lawand fundamental rights’ guaranteed byconstitutional law;

Or. en





42. Urges for a shift from self-regulation to appropriate supervision andstate controlled regulation for currentlyself-regulated professions via a separateand independent nationalregulator/supervisor; Calls on theCommission to present a legislativeproposal in 2018 to prohibit the self-regulation of obliged entities according tothe AMLD;

Or. en

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42. Urges Member States to evaluatewhether there is an appropriatesupervision and state controlled regulationfor currently self-regulated professionsinter alia via setting up a separate andindependent national regulator/supervisor;

Or. en

Amendment 456Thierry Cornillet, Nils Torvalds, Maite Pagazaurtundúa Ruiz, Petras Auštrevičius




42. Urges, for the provisions regardingtaxation, to beef up the control ofintermediaries and to adopt statecontrolled regulation for currently self-regulated professions via a separate andindependent national regulator/supervisor;

Or. en




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42. Urges Member States to evaluatewhether there is an appropriatesupervision and regulation for currentlyself-regulated professions inter alia viasetting up a separate and independentnational regulator/supervisor;

Or. en




42a. Calls on the Commission - incollaboration with Member States andsupervisors to issue guidance in order tostandardise reporting formats for obligedentities in order to ease the processingand exchanging of information by FIUs;

Or. en




43. Calls for regulation for taxintermediaries with incentives to refrainfrom engaging in tax evasion and taxavoidance and shielding beneficialowners;

deleted

Or. en

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43. Calls for regulation for taxintermediaries with incentives to refrainfrom engaging in tax evasion and taxavoidance and shielding beneficial owners;

43. Calls for the regulation for taxintermediaries with incentives to refrainfrom engaging in tax evasion and taxavoidance and shielding beneficial owners,e.g. by holding them liable for the taxdamage incurred plus a suitable financialpenalty constituting several multiplies ofthe size of the potential gain;

Or. en

Amendment 461Marco Valli



43. Calls for regulation for taxintermediaries with incentives to refrainfrom engaging in tax evasion and taxavoidance and shielding beneficial owners;

43. Calls for stringent regulation fortax intermediaries with incentives andsevere and dissuasive penalties, such asan operating ban or suspension and/orcancellation of permits and licences, torefrain from engaging in tax evasion andtax avoidance and shielding beneficialowners;

Or. it


PE609.678v01-00 42/186 AM\1133563EN.docx

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43. Calls for regulation for taxintermediaries with incentives to refrainfrom engaging in tax evasion and taxavoidance and shielding beneficialowners;

43. Calls for the examination ofexisting regulations for tax intermediariesto establish whether they are a deterrentto all kinds of toleration or promotion oftax evasion;

Or. de




43a. Stresses, if the intermediary isbased outside the EU, that the taxpayerconcerned must be required to sendpotentially aggressive tax plans directly,before those plans are put into place, tothe tax authorities in that taxpayer’scountry, so that the authorities canrespond to tax risks by taking appropriatesteps;

Or. fr

Amendment 464Paul Tang



43a. Believes that more rigorous ruleson the role of intermediaries wouldbenefit the industry as a whole as sincere

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intermediaries will no longer be placed ata disadvantage by unfair competition andthus separating the wheat from the chaff;

Or. en




44. Calls for stronger sanctions at bothEU and MS level against banks andintermediaries that are knowingly, wilfullyand systematically implicated in illegal taxschemes targeting both the companiesthemselves as well as responsible seniormanagement level employees and boardmembers; believes that the use of a publicshaming regime could discourageintermediaries to circumvent theirobligations and to encourage compliance;

44. Calls on Member States to ensurethat sectors most exposed to risks fromopaque beneficial ownership schemes (asidentified in the Commission assessmentof the risks of money laundering) areeffectively monitored and supervised;Calls on Member States to provideguidance on risk factors arising fromtransactions involving tax advisors,auditors, external accountants, notariesand other independent legalprofessionals; calls for stronger sanctionsat both EU and MS level against banks andintermediaries that are knowingly, wilfullyand systematically implicated in illegal taxor money laundering schemes targetingboth the companies themselves as well asresponsible senior management levelemployees and board members; believesthat the use of a public shaming regimecould discourage intermediaries tocircumvent their obligations and toencourage compliance; but recalls thatsubstantial financial penalties are alsoessential

Or. en

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44. Calls for stronger sanctions at bothEU and MS level against banks andintermediaries that are knowingly, wilfullyand systematically implicated in illegal taxpractices targeting both the companiesthemselves as well as responsible seniormanagement level employees and boardmembers;

Or. de





44. Calls for stronger sanctions at bothEU and MS level against banks andintermediaries that are knowingly, wilfullyand systematically involved in illegal taxschemes; the sanctions should be targetedtowards the companies themselves as wellas responsible management levelemployees and board members;

Or. en

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44. Calls for stronger sanctions at bothEU and MS level against banks andintermediaries that have knowingly,wilfully and systematically beenimplicated in aggressive tax evasion oroptimisation arrangements; calls for thesesanctions to be targeted at the companiesthemselves as well as responsible seniormanagement level employees and boardmembers; believes that the use of a publicshaming regime could discourageintermediaries to circumvent theirobligations and to encourage compliance;

Or. fr





44. Calls for stronger, more efficient,dissuasive and proportionate sanctions atboth EU and MS level against banks andintermediaries that are knowingly, wilfullyand systematically implicated in illegal taxschemes targeting both the companiesthemselves as well as responsible seniormanagement level employees and boardmembers; believes that the use of a publicshaming regime could discourageintermediaries to circumvent theirobligations and to encourage compliance;

Or. fr

PE609.678v01-00 46/186 AM\1133563EN.docx

EN





44. Calls for stronger and moreeffective sanctions at both EU and MSlevel against banks and intermediaries thatare knowingly, wilfully and systematicallyimplicated in illegal tax schemes targetingboth the companies themselves as well asresponsible senior management levelemployees and board members; believesthat the use of a public shaming regimecould discourage intermediaries tocircumvent their obligations and toencourage compliance;

Or. en





44. Calls for stronger sanctions at bothEU and MS level against banks andintermediaries that are knowingly, wilfullyand systematically implicated in illegal taxschemes targeting both the companiesthemselves as well as responsible seniormanagement level employees and boardmembers; believes that the use of a properfunctioning sanctioning regime coulddiscourage intermediaries to circumventtheir obligations and to encouragecompliance;

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Or. en





44. Calls for stronger and effectivesanctions at both EU and MS level againstbanks and intermediaries that areknowingly, wilfully and systematicallyimplicated in illegal tax schemes targetingboth the companies themselves as well asresponsible senior management levelemployees and board members; believesthat the use of a public shaming regimecould discourage intermediaries tocircumvent their obligations and toencourage compliance;

Or. en





44. Calls for stronger civil sanctions atboth EU and MS level against banks andintermediaries that are knowingly, wilfullyand systematically implicated in illegal taxschemes targeting both the companiesthemselves as well as responsible seniormanagement level employees and boardmembers; believes that the use of a publicshaming regime could discourageintermediaries to circumvent theirobligations and to encourage compliance;

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Or. fr





44. Calls for stronger sanctions againstbanks and intermediaries that areknowingly, wilfully and systematicallyimplicated in illegal tax schemes targetingboth the companies themselves as well asresponsible senior management levelemployees and board members; believesthat the use of a public shaming regimecould discourage intermediaries tocircumvent their obligations and toencourage compliance;

Or. it




45. Calls on the creation of an EUframework for compulsory codes ofconduct for intermediaries;

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Or. de



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deleted

Or. en





deleted

Or. en





deleted

Or. en


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45. Calls for the creation of an EUframework for compulsory codes ofconduct for intermediaries; Calls for thesecodes of conduct to include an obligationfor intermediaries to act in the publicinterest and not to go against the letterand spirit of tax legislation;

Or. en

Amendment 480Paul Tang, Emmanuel Maurel, Evelyn Regner, Peter Simon




45. Calls on the creation of an EUframework for compulsory codes ofconduct for intermediaries, which includesat least a general ban on the use ofcontracts that impose secrecy of the taxscheme by the client or the use of apremium fee;

Or. en




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45. Calls on the Council andCommission to enshrine in law an EUframework for compulsory codes ofconduct for intermediaries;

Or. de

Amendment 482Emmanuel Maurel, Sergio Gaetano Cofferati, Hugues Bayet, Ana Gomes, EvelynRegner



45a. Calls on the Commission to putforward a legislative proposal for thestructural reform of tax consultingprofessions, including a clear separationof advisory services to tax administrationsand to private clients;

Or. en




46. Calls for better enforcement ofrules related to money laundering and taxevasion and its deterrent effect byincreasing public visibility, particularlythrough improved public statistics onenforcement measures regardingprofessionals advising on tax;

46. Calls for better enforcement ofrules related to money laundering and taxevasion and its deterrent effect byincreasing public visibility;

Or. de

PE609.678v01-00 52/186 AM\1133563EN.docx

EN





46. Calls for better public visibility,particularly through improved publicstatistics on enforcement measuresregarding fight against money laundering,tax evasion and tax fraud;

Or. en





46. Calls for better enforcement ofrules related to money laundering and taxevasion and its deterrent effect byincreasing public visibility, particularlythrough improved public statistics onenforcement measures regardingprofessionals advising on tax and moneylaundering;

Or. en



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46. Calls for better enforcement ofrules related to money laundering, taxavoidance and tax evasion and its deterrenteffect by increasing public visibility,particularly through improved publicstatistics on enforcement measuresregarding professionals advising on tax;

Or. en





46. Calls for better enforcement ofrules related to money laundering and taxevasion and its deterrent effect byincreasing public visibility, particularlythrough improved published statistics onenforcement measures regardingprofessionals advising on tax;

Or. en




47. Underlines the need for an EUcertification of intermediaries to practiceas tax professionals; calls in thisconnection for the possibility to withdraw

deleted

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licences if they are proved to promote orenable tax evasion, aggressive taxplanning and money laundering;

Or. en




47. Underlines the need for an EUcertification of intermediaries to practiceas tax professionals; calls in thisconnection for the possibility to withdrawlicences if they are proved to promote orenable tax evasion, aggressive taxplanning and money laundering;

deleted

Or. en




47. Underlines the need for an EUcertification of intermediaries to practice astax professionals; calls in this connectionfor the possibility to withdraw licences ifthey are proved to promote or enable taxevasion, aggressive tax planning andmoney laundering;

47. Underlines the need for an EUcertification of intermediaries to practice astax professionals; calls in this connectionfor the possibility to withdraw licences ifthey are proved to promote or enable taxevasion, aggressive tax planning andmoney laundering; Calls on theCommission to assess whether competentauthorities in Member States havecomplied with the licensing procedures of

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intermediaries foreseen already in Unionlaw, e.g. in the Capital RequirementsDirective IV;

Or. en




47. Underlines the need for an EUcertification of intermediaries to practiceas tax professionals; calls in thisconnection for the possibility to withdrawlicences if they are proved to promote orenable tax evasion, aggressive taxplanning and money laundering;

47. Calls in this connection for thepossibility to withdraw licences if they areproved to promote or enable tax evasionand money laundering;

Or. de

Amendment 492Ana Gomes, Emmanuel Maurel, Elly Schlein, Evelyn Regner, Peter Simon




47. Underlines the need for an EUcertification of intermediaries to practice astax professionals; calls in this connectionfor the possibility to withdraw licences ifthey are proved to promote or enable taxevasion, aggressive tax planning andmoney laundering; calls for much greaterscrutiny and supervision into the activitiesof self-regulated professions;

Or. en

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EN




47. Underlines the need for an EUcertification of intermediaries to practiceas tax professionals; calls in thisconnection for the possibility to withdrawlicences if they are proved to promote orenable tax evasion, aggressive tax planningand money laundering;

47. Calls on member states towithdraw licenses of intermediaries whopractice as tax professionals if they areproved to promote or enable tax evasion,aggressive tax planning and moneylaundering;

Or. en





47. Underlines the need for an EUcertification of intermediaries to practice astax professionals; calls in this connectionfor the possibility to withdraw licences ifthey are proved to promote or enable taxevasion, potentially aggressive taxplanning and money laundering;

Or. fr



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47. Calls for the possibility fornational regulators to withdraw licences ifintermediaries are proved to be exploitingloopholes to facilitate tax evasion,aggressive tax planning and moneylaundering and if sector bodies do notallocate sufficient resources tosupervision;

Or. en





47. Calls for the possibility fornational regulators to withdraw licences ifintermediaries are proved to be exploitingloopholes to facilitate tax evasion,aggressive tax planning and moneylaundering and if sector bodies do notallocate sufficient resources tosupervision;

Or. en

Amendment 497Miguel Urbán Crespo, Miguel Viegas, Fabio De Masi, Matt Carthy, Patrick Le Hyaric,Stelios Kouloglou, Marina Albiol Guzmán, Curzio Maltese



47. Underlines the need for an EUcertification of intermediaries to practiceas tax professionals; calls in this

47. Underlines the need for an EUlicense of tax professionals; calls in thisconnection for the possibility to withdraw

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connection for the possibility to withdrawlicences if they are proved to promote orenable tax evasion, aggressive tax planningand money laundering;

licences if they are proved to promote orenable tax evasion, aggressive tax planningand money laundering;

Or. en





47. Underlines the need forcertification of intermediaries to practice astax professionals; calls in this connectionfor the possibility to withdraw licences ifthey are proved to promote or enable taxevasion, aggressive tax planning andmoney laundering;

Or. it




47a. Each Member State should takethe necessary measures to ensure thatintermediaries are exempt from therequirement to provide information if thatinformation is subject to professionalsecrecy under the national laws of thatMember State. In that case, it is thetaxpayer’s responsibility to send therelevant information, and theintermediaries shall inform the taxpayersconcerned that this is the case due to

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professional secrecy. Intermediaries areonly eligible from the above exemption ifthey are acting within the scope of therelevant national law defining theirprofessions.

Or. fr




47a. Calls for the profession to adopt orimprove a methodology whereby lawyers’professional confidentiality does notimpede adequate STR or reporting ofother potentially illegal activities;

Or. de

Amendment 501Evelyn Regner, Peter Simon, Emmanuel Maurel, Elly Schlein, Hugues Bayet, Paul Tang



47a. Calls for a ban on intermediariesbased in the EU to be directly or indirectlyactive in countries; that are included onthe European blacklists as tax havens orposing a high risk of being moneylaundering countries;

Or. en

Amendment 502

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Werner Langen, Sven Schulze



47b. Stresses that with a view toimprove international cooperation, auditand accounting requirements should becoordinated at the global level, so as todiscourage accounting and auditing firmsfrom participating in illegal taxstructures; believes in this respect that abetter implementation of internationalaccounting standards should be regardedas an efficient tool;

Or. de




48. Recommends the creation of anEU standardised and interconnectednational bank account register containingall accounts linked to legal or naturalpersons with the purpose of easy access tocompetent authorities and FIUs;

deleted

Or. en



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48. Recommends the creation of an EUstandardised and interconnected nationalbank account register containing allaccounts linked to legal or natural personswith the purpose of easy access tocompetent authorities and FIUs;

48. Encourages all Member States toput in place, as recommended in theFourth Anti-Money LaunderingDirective, systems of banking registries orelectronic data retrieval systems whichwould provide FIUs with access toinformation on bank accounts;recommends the creation of an EUstandardised and interconnected nationalbank account register containing allaccounts, safe deposit boxes and financialinstruments as defined in Directive2014/65/EU linked to legal or naturalpersons with the purpose of easy access tocompetent authorities and FIUs; calls onthe Commission to strengthen EURegulation 909/2014 on European centralsecurities depositories(CSDs) so thatindividual client segregation wouldalways identify the ultimate owner of thesecurity to ensure “direct holding” andindividual client segregation would phaseout omnibus client segregation, or“indirect holding” with the purpose tomake all assets visible for the national taxauthorities and the general public;

Or. en





48. Recommends the creation of an EUstandardised and interconnected nationalbank account register containing allaccounts linked to legal or natural persons,including foundations, trusts, fiduciaries

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and stiftungs, with the purpose of easyaccess to competent authorities and FIUs;

Or. fr





48. Recommends considering theintroduction of an EU standardised andinterconnected national bank accountregister containing all accounts linked tolegal or natural persons with the purpose ofeasy access to competent authorities andFIUs;

Or. de





48. Recommends an impactassessment on the creation of an EUstandardised and interconnected nationalbank account register containing allaccounts linked to legal or natural personsfor competent authorities and FIUs;

Or. en


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48. Recommends the creation of astandardised and interconnected nationalbank account register containing allaccounts linked to legal or natural personswith the purpose of easy access tocompetent authorities and FIUs;

Or. it





48. Recommends the creation of aninterconnected central register of bankaccounts containing all accounts linked tolegal or natural persons with the purpose ofeasy access for competent authorities andFIUs;

Or. en

Amendment 510Miguel Urbán Crespo, Miguel Viegas, Fabio De Masi, Patrick Le Hyaric, Matt Carthy,Stelios Kouloglou, Marina Albiol Guzmán, Curzio Maltese, Takis Hadjigeorgiou



48a. Recommends that such an accountregister should register and publishstatistics on transactions with tax havensand high-risk countries, both within and

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outside the EU, and disaggregate theinformation between transactions withrelated parties and non-related parties,and per Member State:

Or. en




49a. Takes the view that, if thenecessary transparency is not willinglyprovided, the supervisory body shouldhave the power to take away the bankinglicence from a bank which has introducedfraudulent mechanisms; takes the viewthat parent companies should be madeaccountable for tax fraud organised by abranch based abroad;

Or. fr

Amendment 512Markus Ferber



50. Points out that national bankingsupervision checks should be systematicand not based on random checks toensure the adequacy of anti-moneylaundering rules;

deleted

Or. de

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50. Points out that national bankingsupervision checks should be systematicand not based on random checks to ensurethe adequacy of anti-money launderingrules;

50. Stresses that national bankingsupervision checks should be systematicand not based on random checks to ensurethe full implementation of anti-moneylaundering rules; calls for amending theEU legislation so as to empower the SSMto systematically integrate relevantAML/CFT information in its prudentialsupervision;

Or. en





50. Points out that national bankingsupervision checks should have asystematic and a random checks level toensure the adequacy of anti-moneylaundering rules, as well as effectivelycountering strategic compliance-avoidance;

Or. en


Draft motion for a resolution

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Paragraph 50



50. Points out that national bankingsupervision checks should be systematic toensure the adequacy of anti-moneylaundering rules;

Or. de





50. Points out that national bankingsupervision checks should ensure theadequacy of anti-money laundering rules inall banks in a risk-based manner;

Or. en




51. Calls for increased powers to theEuropean Banking authority (EBA) tocarry out regular compliance checksacross the EU banking sector instead ofthe current system of checks carried outonly when a specific case is underinvestigation or has become public;

deleted

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Or. de





deleted

Or. it





deleted

Or. en



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deleted

Or. en




51. Calls for increased powers to theEuropean Banking authority (EBA) tocarry out regular compliance checks acrossthe EU banking sector instead of thecurrent system of checks carried out onlywhen a specific case is under investigationor has become public;

51. Calls for increased powers to theEuropean Central Bank and the EuropeanBanking authority (EBA) to carry outregular compliance checks (both byannouncement and without warning)across the EU banking sector instead of thecurrent system of checks carried out onlywhen a specific case is under investigationor has become public;

Or. en




51a. Calls for an analysis of thefeasibility of authorising the supervisory

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authority to carry out a bankinginvestigation in situations where anaccount holder is not known by name;

Or. fr

Amendment 523Luděk Niedermayer, Dariusz Rosati, Nuno Melo



52. Calls for a thorough analysisidentifying new technologies and financialproducts which could be potentially usedas a vehicle for money laundering; basedon this analysis, calls for money launderingprovisions to be included in all newproposals addressing such newtechnologies, including FinTech;

52. Welcomes the existing analysis ofrisks and vulnerabilities to the EUfinancial system; underlines theimportance of identifying newtechnologies and financial products whichcould be potentially used as a vehicle formoney laundering; based on this analysis,calls for money laundering provisions to beincluded in all new proposals addressingsuch new technologies;

Or. en




52. Calls for a thorough analysisidentifying new technologies and financialproducts which could be potentially usedas a vehicle for money laundering; basedon this analysis, calls for money launderingprovisions to be included in all newproposals addressing such newtechnologies, including FinTech;

52. Calls for a thorough analysisidentifying new technologies and financialproducts which could be potentially usedas a vehicle for money laundering; basedon this analysis, calls for money launderingprovisions to be included, as far as seemsappropriate, in all new proposalsaddressing such new technologies,including FinTech;

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Or. de




52. Calls for a thorough analysisidentifying new technologies and financialproducts which could be potentially usedas a vehicle for money laundering; basedon this analysis, calls for moneylaundering provisions to be included in allnew proposals addressing such newtechnologies, including FinTech;

52. Calls for new technologies andfinancial products to be identified whichcould be potentially used as a vehicle formoney laundering; calls for moneylaundering provisions to be included in allnew proposals addressing such newtechnologies, including FinTech;

Or. de




52a. Calls for strict and stringentapplication of effective penalties inrespect of banks providing for thesuspension or cancellation of the bankinglicence of financial institutions that areregularly involved in cases of moneylaundering or aggressive tax planningschemes or which operate with taxhavens;

Or. it


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52a. Calls on the creation of a bankers’oath, following the Dutch example, in theform of a voluntary commitment of thesector to not deal with tax havens;

Or. en




52a. Calls for the withdrawal of thebanking licence when banks help clientsin the organization of tax fraud and taxavoidance;

Or. en




Lawyers deleted

Or. de


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Lawyers Lawyers and consultants

Or. it




53. Urges that while waiting for thephasing out of self-regulation of obligedentities at the EU level, the law professionis to adapt a methodology whereby theclient-attorney privilege principle does notimpede adequate STR or reporting ofother potentially illegal activities;

deleted

Or. fr





deleted

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Or. fr





deleted

Or. de





deleted

Or. de



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deleted

Or. en





deleted

Or. en

Amendment 537Thierry Cornillet, Nils Torvalds, Enrique Calvet Chambon, Petras Auštrevičius



53. Urges that while waiting for thephasing out of self-regulation of obligedentities at the EU level, the law professionis to adapt a methodology whereby theclient-attorney privilege principle does not

53. Urges that while waiting theenhanced supervision by the State ofprovisions regarding taxation by obligedentities at the EU level, the law professionis to adapt a methodology whereby theclient-attorney privilege principle,

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impede adequate STR or reporting of otherpotentially illegal activities;

guaranteed by articles 6 and 8 of theEuropean Convention on Human Rights,does not impede adequate STR or reportingof other potentially illegal activities; callson the Presidency of the Bar Associationsto remind theirs members of the necessityto play an active role in the fight againstmoney laundering, tax avoidance and taxevasion;

Or. en




53. Urges that while waiting for thephasing out of self-regulation of obligedentities at the EU level, the law professionis to adapt a methodology whereby theclient-attorney privilege principle does notimpede adequate STR or reporting of otherpotentially illegal activities;

53. Urges that while waiting for thephasing out of self-regulation of obligedentities at the EU level, the law professionis to adapt a methodology whereby theclient-attorney privilege principle does notimpede adequate STR or reporting of otherpotentially illegal activities; Calls onMember States to issue guidance on theinterpretation and application of the legalprivilege principle for professionals;

Or. en




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53. Urges that the client-attorneyprivilege principle cannot impede adequateSTR or reporting of other potentiallyillegal activities;

Or. en





53. Urges that while waiting for thephasing-out of self-regulation of obligedentities at the EU level, the legal,accounting and consultancy professionsmust adapt a methodology whereby theprivilege principle safeguarding clients’private interests does not impede adequateSTR or reporting of other potentiallyillegal activities, when this is in the publicinterest;

Or. it




53. Urges that while waiting for thephasing out of self-regulation of obligedentities at the EU level, the law professionis to adapt a methodology whereby theclient-attorney privilege principle does not

53. Urges that while waiting for thephasing out of self-regulation of obligedentities at the EU level, the law professionis to adapt a clear demarcation linebetween traditional judicial advice and

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impede adequate STR or reporting of otherpotentially illegal activities;

lawyers acting as financial operators,whereby the client-attorney privilegeprinciple does not impede adequate STR orreporting of other potentially illegalactivities;

Or. en

Amendment 542Thomas Mann




53. Calls for the law profession toadopt a methodology whereby the client-attorney privilege principle does notimpede adequate STR or reporting of otherpotentially illegal activities, whilepreserving the proportionality principle;

Or. de





53. Notes that in the interim phase thelaw profession and law enforcementauthorities should adopt a methodology toimprove the understanding of howprivilege and confidentiality principlescould apply in the sector.

Or. en

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53a. Points out that the confidentialityof communication between lawyers andtheir clients and lawyers’ professionalsecrecy is paramount, as this is acornerstone of the rule of law; points outthat professional secrecy cannot be usedfor the purposes of protection, coveringup illegal practices or getting round thelaw ;stresses, however, the need for areporting obligation with the legitimateaim of defending public order andpreventing criminal offences if its purposeis to prevent money laundering oractivities that pose a serious threat todemocracy;

Or. fr




53b. Stresses that a reporting obligationdoes not constitute a disproportionateattack on lawyers’ professional secrecy ifit does not apply when they are exercisingthe task of defending their clients;

Or. fr

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53c. Stresses that lawyers carrying outan activity that falls outside their specificduties of defence, legal representation orlegal advice can, under certaincircumstances relating to the protection ofpublic order, be required to inform theauthorities of certain information they areaware of;

Or. fr




54. Underlines that lawyers advisingnon-residents should be legallyresponsible when designing tax-planningand money laundering schemes;

deleted

Or. de




54. Underlines that lawyers advisingnon-residents should be legally

deleted

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responsible when designing tax-planningand money laundering schemes;

Or. en




54. Underlines that lawyers advisingnon-residents should be legally responsiblewhen designing tax-planning and moneylaundering schemes;

54. Underlines that lawyers advisingnon-residents should be legally responsiblewhen designing tax-evasion plans that arepunishable by law and money launderingschemes; points out that it is the duty oflawyers to defend the law and that, whenthey take part in fraud, they are liable toboth penal sanctions and disciplinarymeasures;

Or. fr





54. Underlines that lawyers advisingnon-residents should be legally responsiblewhen designing and promoting taxevasion and money laundering schemes;

Or. de

Amendment 551

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Molly Scott Cato, Eva Joly, Sven Giegold, Pascal Durand, Ernest Urtasun, HeidiHautala, Michel Reimon, Jordi Soléon behalf of the Verts/ALE Group




54. Underlines that lawyers advisingclients should be held legally co-responsible of consequences of breach oflaw when designing tax-planning andmoney laundering schemes;

Or. en





54. Underlines that lawyers advisingnon-residents should be legally responsiblewhen designing money laundering and taxevasion schemes;

Or. de





54. Underlines that lawyers and taxconsultants advising non-residents shouldbe legally responsible when designing tax-planning and money laundering schemes;

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Or. it





54. Underlines that lawyers advisingnon-residents should be legally responsiblewhen designing money launderingschemes;

Or. fr





54. Underlines that client-attorneyprivilege is a cornerstone of a rule of lawand that it must not be weakened;

Or. en




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54. Underlines that lawyers should belegally responsible when designing tax-evasion and money laundering schemes;

Or. en




Accounting deleted

Or. de




55. Stresses that with a view toimprove international cooperation, auditand accounting requirements should becoordinated at the global level, so as todiscourage accounting and auditing firmsin designing offshore structures; believesin this respect that a betterimplementation of internationalaccounting standards should be regardedas an efficient tool;

deleted

Or. de

Amendment 559

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Ramón Jáuregui Atondo, Juan Fernando López Aguilar, Hugues Bayet, Evelyn Regner,Emmanuel Maurel



55. Stresses that with a view toimprove international cooperation, auditand accounting requirements should becoordinated at the global level, so as todiscourage accounting and auditing firmsin designing offshore structures; believes inthis respect that a better implementation ofinternational accounting standards shouldbe regarded as an efficient tool;

55. Stresses that with a view toimprove international cooperation, auditand accounting requirements should becoordinated at the global level, so as todiscourage accounting and auditing firmsin designing offshore structures; believes inthis respect that a better implementation ofinternational accounting standards shouldbe regarded as an efficient tool; believesthat it is also necessary to introducetransparency requirements through areview of these standards, as well as animprovement in the IASB governance,accountability and decision makingprocess; underscores the importance ofovercoming the pro-manager bias in thewriting of some of the internationalaccounting standards, favouring insteadthe ensemble of stakeholders and thegeneral interest;

Or. en

Amendment 560Ramón Jáuregui Atondo, Juan Fernando López Aguilar, Pervenche Berès



55. Stresses that with a view toimprove international cooperation, auditand accounting requirements should becoordinated at the global level, so as todiscourage accounting and auditing firmsin designing offshore structures; believes inthis respect that a better implementation of

55. Stresses that with a view toimprove international cooperation, auditand accounting requirements should becoordinated at the global level, so as todiscourage accounting and auditing firmsin designing offshore structures; believes inthis respect that a better implementation of

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international accounting standards shouldbe regarded as an efficient tool;

international accounting standards shouldbe regarded as an efficient tool; believesthat it is also necessary to introducetransparency requirements through areview of these standards, as well as animprovement in the IASB governance,accountability and decision makingprocess; underscores the importance ofovercoming the pro-manager bias in thewriting of some of the internationalaccounting standards, favouring insteadthe ensemble of stakeholders and thegeneral interest;

Or. en





55. Stresses that with a view toimprove international cooperation, auditand accounting requirements should becoordinated at the global level whilerespecting European standards ofdemocratic legitimacy, transparency,accountability and integrity, so as todiscourage accounting and auditing firmsin designing offshore structures; Believesin this respect that a better implementationof international accounting standardsshould be regarded as an efficient tool;

Or. en


PE609.678v01-00 86/186 AM\1133563EN.docx

EN



55. Stresses that with a view toimprove international cooperation, auditand accounting requirements should becoordinated at the global level, so as todiscourage accounting and auditing firmsin designing offshore structures; believesin this respect that a better implementationof international accounting standardsshould be regarded as an efficient tool;

55. Stresses that with a view toimprove international cooperation, auditand accounting requirements should bebetter coordinated at the global level, so asto discourage accounting and auditingfirms as well as individual advisors indesigning tax evasion or moneylaundering structures; believes in thisrespect that a better implementation ofinternational accounting standards shouldbe regarded as an efficient tool;

Or. en




55. Stresses that with a view toimprove international cooperation, auditand accounting requirements should becoordinated at the global level, so as todiscourage accounting and auditing firmsin designing offshore structures; believesin this respect that a better implementationof international accounting standardsshould be regarded as an efficient tool;

55. Stresses that with a view toimprove international cooperation, auditand accounting requirements should becoordinated at the global level, so as todiscourage accounting and auditingfirms from designing offshore structures;believes in this respect that a betterimplementation of international accountingstandards as well as aEuropean supervision of the auditsector should be regarded as an efficienttool;

Or. en


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55. Stresses that with a view toimprove international cooperation, generalaudit and accounting requirements shouldbe coordinated at the global level, so as todiscourage accounting and auditing firmsin designing offshore structures; believes inthis respect that a better implementation ofinternational accounting standards shouldbe regarded as an efficient tool;

Or. en




55a. Notes that the EU’s existingdefinition of the control required to createa group of companies should be applied toaccountancy firms that are member of anetwork of firms associated by legallyenforceable contractual arrangementsthat provide for the sharing of a name ormarketing, professional standards, clients,support services, finance or professionalindemnity insurance arrangements; asanticipated by the 2013 Directive2013/34/EU on annual financialstatements;

Or. en

Amendment 566

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Molly Scott Cato, Eva Joly, Sven Giegold, Pascal Durand, Ernest Urtasun, HeidiHautala, Michel Reimon, Jordi Soléon behalf of the Verts/ALE Group



55a. Calls on the Commission to comeforward with a legislative proposal for theseparation of accounting firms andfinancial or tax service providers as wellas for all advisory services, including aUnion incompatibility regime for taxadvisers, in order to prevent them fromadvising both public revenue authoritiesand taxpayers and to prevent otherconflicts of interest;

Or. en

Amendment 567Evelyn Regner, Peter Simon, Emmanuel Maurel, Sergio Gaetano Cofferati, HuguesBayet



55a. Calls for a revision of Directive2014/56/EU in order to implement stricterEU-wide standards for the auditingprofession; a rotation of auditors every 7years to prevent conflicts of interests andthe limitation of the provision of non-audit services to a minimum;

Or. en


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55b. Notes that any network ofprofessional services firms should berequired to apply for a single licence toprovide audit and taxation services of anysort throughout the EU member states;and all abusive tax schemes promoted bythe firm that impact on the tax revenuesof any EU member state should bereported whether sold by a networkmember within or outside the EU

Or. en




55b. Calls on Member States to ensurethat accounting firms have to confirm inGroup Audit Reports that the figures inrespect of taxes, turnovers, number ofemployees and profit made are also in linewith the “true and fair view” particularlyallocated/shown per country;

Or. en


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55c. Calls on the Commission to launchan inquiry in order to assess the state ofconcentration in the sector; recommendsthe elimination of payment of accountingfirms on success which incentivises theset-up of risky schemes;

Or. en




55c. Notes that professional networkssubject to these arrangements should berequired to file full country-by-countryreports, adapted to meet the particularneeds of this sector, on public record;

Or. en




Trusts and fiduciaries Trusts, similar legal arrangements andfiduciaries

Or. en

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Trusts and fiduciaries Trusts, similar legal arrangements andfiduciaries

Or. en




56. Strongly condemns the misuse oftrusts and fiduciaries as vehicles to laundermoney; calls therefore for clear rulesfacilitating a straight forwardidentification of the BO;

56. Strongly condemns the misuse oftrusts and fiduciaries and other structureswith similar functions to trusts as vehiclesto launder money; calls therefore for clearrules facilitating a straightforwardidentification of the BO, including anobligation for trusts to exist in a writtenform and to be registered in the MemberState where the trust is created,administered or operated;

Or. en



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56. Strongly condemns the misuse oftrusts and fiduciaries as vehicles tolaunder money; calls therefore for clearrules facilitating a straight forwardidentification of the BO;

56. Strongly condemns rarecircumstances where the use and misuseof trusts or similar legal arrangementshave been used as vehicles to laundermoney; calls therefore for clear rulesfacilitating a straight forward identificationof the BO for commercial trusts or legalarrangements or where there is alegitimate interest;

Or. en




56. Strongly condemns the misuse oftrusts and fiduciaries as vehicles to laundermoney; calls therefore for clear rulesfacilitating a straight forward identificationof the BO;

56. Strongly condemns circumstanceswhere the misuse of trusts, other similarlegal arrangements and fiduciaries arevehicles to launder money; calls thereforefor clear rules facilitating a straightforward identification of the BO forcommercial trusts and similar legalarrangements;

Or. en




56. Strongly condemns the misuse oftrusts and fiduciaries as vehicles to laundermoney; calls therefore for clear rules

56. Strongly condemns the misuse oftrusts and fiduciaries as vehicles to laundermoney; calls therefore for clear rules

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facilitating a straight forwardidentification of the BO;

facilitating a straightforward identificationof the BO in registers that are fullyaccessible to the public;

Or. it




57. Calls for a fully public BO registeron trusts and fiduciaries at EU level, toform the basis of a global register;

deleted

Or. en





57. Calls for a fully public BO registeron all types of trusts and fiduciaries at EUlevel, to form the basis of a global registerand close off the legal loopholes thatcompanies and individuals use for illicitpurposes; points out that moneylaundering and tax avoidance and evasionschemes are often concealed behindfictitious not-for-profit or family-scaleentities; deplores in this respect therevelation in the Panama Papersreveal that Mossack Fonseca unlawfullyused the name of the International RedCross for the purposes of moneylaundering; staunchly opposes, therefore,the granting of exemptions to any type of

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trust or the drawing of distinctionsbetween commercial trusts and not-for-profit trusts when it comes to publicaccess to information on the BO;

Or. it





57. Calls for a regularly updated andfully public BO register on trusts andfiduciaries at EU level, to form the basis ofa global register and help fightinternational crime, drug-traffickingnetworks and terrorism;

Or. fr





57. Calls for a fully public BO registeron trusts and fiduciaries at EU level, toform the basis of a global register, thatincludes as BO all parties of commercialand family trusts and fiduciaries;

Or. en

Amendment 582

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Angel Dzhambazki, Bernd Lucke




57. Calls for a fully public BO registeron commercial trusts, similar legalarrangements and fiduciaries at EU level,to form the basis of a global register;

Or. en





57. Calls for a BO register on trusts andfiduciaries at EU level, accessible by allnational tax administrations, to form thebasis of a global register;

Or. en





57. Calls for a public BO register oncommercial trusts, similar legalarrangements and fiduciaries at EU level,to form the basis of a global register;

Or. en

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57. Calls for EU to take steps againstjurisdictions promoting or allowing thesestructures to be used for tax evasion ormoney laundering;

Or. en





57. Calls for a BO register on trusts andfiduciaries at EU level, to form the basis ofa global register;

Or. de





57. Calls for a BO register, fullyaccessible to the relevant authorities, ontrusts and fiduciaries at EU level, to formthe basis of a global register;

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Or. de





57. Calls for a public BO register ontrusts and fiduciaries at EU level, to formthe basis of a global register;

Or. en





57. Calls for a BO register on trusts andfiduciaries at EU level, to form the basis ofa global register;

Or. fr




57a. The EU registry on trusts shallinclude: a) the trustees, including names,addresses and name and addresses of allthose on whose instructions they act; b)the trust deed; c)all letters of wishes; d)

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the name and address of the settlor; e) thename of any enforcer and the instructionsthey hold; f) the annual accounts of thetrust; g) details of all trust distributionsand allocations with names and addressesof all beneficiaries; h) nomineeintermediaries, including their names andaddresses;

Or. en




57a. Requires a) trusts to be publiclyregistered as a precondition for them to belegally valid and binding on thirdpersons; b) mechanisms for piercing theirasset protection that affects third partiesoutside the trust; c) disallowing assets in“ownerless limbo”, always; in short, untilthey have been received by someone, thenthey should be considered as not havingbeen given away;

Or. en

Amendment 592Monica Macovei, Theodor Dumitru Stolojan, Pirkko Ruohonen-Lerner, MaitePagazaurtundúa Ruiz, Fabio De Masi, Miguel Urbán Crespo



57a. Stresses that the right to publicaccess to beneficial ownership

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information of trusts should beestablished in order to avoid any loopholein the anti-money laundering legislation;

Or. en




57b. Calls for EU legislationprohibiting companies operating in thesingle market to engage in anytransaction with off-shore legal entitiesbased in tax havens in which thebeneficial owner cannot be identified;

Or. en

Amendment 594Fabio De Masi, Stelios Kouloglou, Marina Albiol Guzmán, Curzio Maltese, Patrick LeHyaric, Takis Hadjigeorgiou, Matt Carthy, Miguel Urbán Crespo, Miguel Viegas



57b. Stresses that the right to publicaccess to beneficial ownershipinformation of trusts should beestablished in order to avoid any loopholein the anti-money laundering legislation;

Or. en

Amendment 595

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Sergio Gaetano Cofferati, Emmanuel Maurel, Elly Schlein, Tibor Szanyi, Hugues Bayet,Juan Fernando López Aguilar, Ana Gomes, Evelyn Regner, Peter Simon, NessaChilders



58. Underlines the need for enhancedglobal cooperation with regards to taxationand money laundering matters due to theinternational nature of these; highlights thatonly cooperative, coordinated and globalresponses will provide efficient solutions;

58. Underlines the need for enhancedglobal cooperation with regards to taxationand money laundering matters due to theinternational nature of these; highlights thatonly cooperative, coordinated and globalresponses will provide efficient solutions;stresses that any EU action atinternational level will be effective andcredible only if no European MemberState or overseas country or territory(OCT) acts as a corporate tax haven orsecrecy jurisdiction;

Or. en

Amendment 596Paul Tang, Emmanuel Maurel, Elly Schlein, Emilian Pavel, Sergio Gaetano Cofferati,Hugues Bayet, Ana Gomes, Evelyn Regner, Peter Simon




58. Underlines the need for enhancedglobal cooperation with regards to taxationand money laundering matters due to theinternational nature of these; highlights thatonly cooperative, coordinated and globalresponses will provide efficient solutionsand calls for the EU to be a driving forceto work towards a fair global tax system; ;

Or. en

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58. Underlines the need for enhancedglobal cooperation with regards to taxationand money laundering matters due to theinternational nature of these under theauspices of the UN; highlights that onlycooperative, coordinated and globalresponses will provide efficient solutions;

Or. en





(Does not affect the English version.)

Or. fr

Amendment 599Enrique Calvet Chambon, Petras Auštrevičius, Frédérique Ries, Louis Michel



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58a. Notes with concern the highcorrelation between number of shellcompanies and tax rulings betweencertain third tax jurisdictions and EUMember States; welcomes the automaticexchange of information between EUMember States on their tax rulings,however expressed its concern that someMember States or some of its “taxhavens” territories are giving “oral taxrulings” to circumvent this obligation.Calls on the Commission to investigatefurther on this practice.

Or. en

Amendment 600Miguel Urbán Crespo, Fabio De Masi, Stelios Kouloglou, Marina Albiol Guzmán,Curzio Maltese, Patrick Le Hyaric, Takis Hadjigeorgiou, Matt Carthy, Miguel Viegas



58a. Calls on the EU to imposemeasures through sanctions to othercountries belonging to the EuropeanEconomic Area (e.g. Liechtenstein) and tothe European Free Trade Association(e.g. Switzerland) that allow for taxpractices that damage public finance andtolerate illicit and unlawful behaviour;

Or. en




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59. Believes that the EU should speakwith one voice only when negotiating taxagreements with third countries instead ofcontinuing the practice of bilateralnegotiations producing sub-optimalresults; believes that the same approachshould be adopted by the EU whennegotiating future free trade agreement byensuring tax good governance clauses,transparency requirements and includinganti-money laundering provisions;

deleted

Or. it





deleted

Or. en

Amendment 603Hugues Bayet, Emmanuel Maurel, Emilian Pavel, Ana Gomes, Evelyn Regner, PaulTang, Peter Simon


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59. Believes that the EU should speakwith one voice only when negotiating taxagreements with third countries instead ofcontinuing the practice of bilateralnegotiations producing sub-optimal results;believes that the same approach should beadopted by the EU when negotiating futurefree trade agreement by ensuring tax goodgovernance clauses, transparencyrequirements and including anti-moneylaundering provisions;

59. Believes that the EU should speakwith one voice only when negotiating taxagreements with third countries instead ofcontinuing the practice of bilateralnegotiations producing sub-optimal results;believes that the same approach should beadopted by the EU when negotiating futurefree trade agreement by ensuring tax goodgovernance clauses, transparencyrequirements and including anti-moneylaundering provisions; Stresses theimportance of strengthening the externalaspect of the CCCTB in particular toavoid that transfer pricing scandalouslylead to a significant reduction in thetaxable base of MNE’s in the Union incases of transfer pricing to third countrieswith low-tax advantages for companies

Or. en





59. Believes that the EU should speakwith one voice only when negotiating taxagreements with third countries instead ofcontinuing the practice of bilateralnegotiations which produces sub-optimalresults; believes that the same approachshould be adopted by the EU whennegotiating future free trade agreement byensuring tax good governance clauses,transparency requirements and includinganti-money laundering provisions; in thisregard, underlines that given the need toensure policy coherence for development,EU financial support can only be given tothird countries aiming to strengthen the

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implementation of these tax principles intheir legislation.

Or. en





59. Believes that the EU should speakwith one voice when negotiating free tradeagreements by ensuring tax goodgovernance clauses, transparencyrequirements and including anti-moneylaundering provisions;

Or. en

Amendment 606Ana Gomes, Emmanuel Maurel, Sergio Gaetano Cofferati, Hugues Bayet, Peter Simon



59. Believes that the EU should speakwith one voice only when negotiating taxagreements with third countries instead ofcontinuing the practice of bilateralnegotiations producing sub-optimal results;believes that the same approach should beadopted by the EU when negotiating futurefree trade agreement by ensuring tax goodgovernance clauses, transparency

59. Believes that the EU should speakwith one voice only when negotiating taxagreements with third countries instead ofcontinuing the practice of bilateralnegotiations producing sub-optimal results;believes that the same approach should beadopted by the EU when negotiating futurefree trade, partnership and cooperationagreements ensuring tax good governance

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requirements and including anti-moneylaundering provisions;

and cooperation clauses, transparencyrequirements, including for corporateentities and trusts, and including anti-money laundering provisions with aconcrete framework and benchmarks fortheir implementation and enforcement;

Or. en





59. Believes that taxation policy is asovereign power of nation states and thatthe EU should refrain from interfering;believes that the same approach should beadopted by the EU when negotiating futurefree trade agreement by ensuring these donot contain language which could beconstrued to interfere in this sovereignpower in any way;

Or. en




59. Believes that the EU should speakwith one voice only when negotiating taxagreements with third countries instead ofcontinuing the practice of bilateralnegotiations producing sub-optimal results;

59. Believes that the EU should speak,if called on the do so by the MemberStates, with one voice only whennegotiating tax agreements with thirdcountries instead of continuing the practice

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believes that the same approach should beadopted by the EU when negotiating futurefree trade agreement by ensuring tax goodgovernance clauses, transparencyrequirements and including anti-moneylaundering provisions;

of bilateral negotiations producing sub-optimal results; believes that the sameapproach should be adopted by the EUwhen negotiating future free tradeagreement by ensuring tax goodgovernance clauses, transparencyrequirements and including anti-moneylaundering provisions;

Or. fr





59. Believes that the EU should speakwith one voice through the Commissionwhen negotiating tax agreements with thirdcountries instead of continuing the practiceof bilateral negotiations producing sub-optimal results; believes that the sameapproach should be adopted by the EUwhen negotiating future free tradeagreement by ensuring tax goodgovernance clauses, transparencyrequirements and including anti-moneylaundering provisions;

Or. en




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EN


59. Believes that the EU should speakwith one voice when negotiating taxagreements with third countries instead ofcontinuing the practice of bilateralnegotiations producing sub-optimal results;believes that the same approach should beadopted by the EU when negotiating futurefree trade agreement by ensuring tax goodgovernance clauses, transparencyrequirements and including anti-moneylaundering provisions;

Or. en





59. Believes that the EU should speakwith one voice only when negotiating taxagreements with third countries instead ofcontinuing the practice of bilateralnegotiations producing sub-optimal results;believes that the same approach should beadopted by the EU when negotiating futurefree trade agreement by including tax goodgovernance clauses, transparencyrequirements and anti-money launderingprovisions;

Or. en

Amendment 612Emmanuel Maurel, Elly Schlein, Sergio Gaetano Cofferati, Hugues Bayet, Ana Gomes,Evelyn Regner, Marju Lauristin, Pervenche Berès


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59a. Considers, in particular, thatfuture trade or partnership agreements tobe negotiated, or the revision of existingagreements, should contain a bindingclause of tax conditionality :includingcompliance with the internationalstandards of the OECD BEPS Actionplan, and the FATF recommendations;

Or. en

Amendment 613Fabio De Masi, Stelios Kouloglou, Marina Albiol Guzmán, Curzio Maltese, Patrick LeHyaric, Matt Carthy, Miguel Urbán Crespo, Miguel Viegas



59a. Believes that the EU should agreeon common a tax agreement to be usedwith third countries in order to preventharmful results that arise from bilateralnegotiations;

Or. en

Amendment 614Emmanuel Maurel, Evelyn Regner, Hugues Bayet



59b. Requests that the “Investment” or“Financial Services” chapters of futuretrade or partnership agreements benegotiated on the basis of the positive listsprinciple, so that only the financialsectors necessary for commercial

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development, the real economy andhouseholds benefit from the facilitationand liberalization of the agreementbetween the Union and the third party;

Or. en




60. Calls for strong enforcementmeasures on all international agreements toexchange information between taxauthorities to ensure the properimplementation by all jurisdictions andclear, automatic sanctions to apply in thecase of non-implementation;

60. Calls for strong enforcementmeasures on all international agreements toexchange information between taxauthorities to ensure the properimplementation by all jurisdictions andclear, effective, dissuasive andproportionate automatic sanctions to applyin the case of non-implementation;

Or. fr




60. Calls for strong enforcementmeasures on all international agreements toexchange information between taxauthorities to ensure the properimplementation by all jurisdictions andclear, automatic sanctions to apply in thecase of non-implementation;

60. Calls for strong enforcementmeasures in all international agreements toexchange information between taxauthorities to ensure the properimplementation by all jurisdictions andclear, automatic sanctions to apply in thecase of non-implementation;

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Or. en

Amendment 617Elly Schlein, Emmanuel Maurel, Emilian Pavel, Sergio Gaetano Cofferati, HuguesBayet, Evelyn Regner, Linda McAvan, Peter Simon



61. Underlines the importance of fullreciprocity in the framework of theFATCA agreement and other similaragreements;

61. Underlines the importance of fullreciprocity in the framework of theFATCA agreement and other similaragreements; stresses, however, that atransition period for those developingcountries that do not have yet theresources and the capacity to collect,manage and share the requiredinformation should be agreed,recognising that by making this standardreciprocal, those countries that mayeffectively be excluded;

Or. en





61. Underlines the importance of fulleffective reciprocity in the framework ofthe FATCA agreement and other similaragreements;

Or. en

Amendment 619

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61. Underlines the importance of fullreciprocity in the frameworks like theFATCA agreement and other similaragreements;

Or. en




62. Calls on relevant Member States touse the opportunity of their directrelations with the relevant countries topressure their overseas countries andterritories (OCTs) that do not respectinternational standards of taxcooperation, transparency and anti-money laundering;

deleted

Or. en




62. Calls on relevant Member States touse the opportunity of their direct relationswith the relevant countries to pressure theiroverseas countries and territories (OCTs)

62. Calls on relevant Member States touse the opportunity of their direct relationswith the relevant countries to pressure theiroverseas countries and territories (OCTs)

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that do not respect international standardsof tax cooperation, transparency and anti-money laundering;

that do not respect international standardsof tax cooperation, transparency and anti-money laundering; laments the fact that alarge proportion of the companies listedin the Panama Papers have headquartersin those countries; calls also on theCommission and Member States toconsider taking effective commercial andfinancial measures and penalties inrespect of companies which have entitiesor registered offices in OCTs thatconstitute a threat in terms of moneylaundering and tax avoidance andevasion, such as restrictions or a ban onoperating in the EU for companies thatfail to make information on BOs publiclyavailable, or a requirement that banksand financial intermediaries limitfinancial flows towards these countriesand introduce more stringent checks inthis field;

Or. it




62. Calls on relevant Member States touse the opportunity of their direct relationswith the relevant countries to pressure theiroverseas countries and territories (OCTs)that do not respect international standardsof tax cooperation, transparency and anti-money laundering;

62. Calls on relevant Member States touse the opportunity of their direct relationswith the relevant countries to pressure theiroverseas countries and territories (OCTs)and outermost regions (ORs - the CanaryIslands, La Réunion, French Guiana,Martinique, Guadeloupe, Mayotte, SaintMartin, the Azores and Madeira) that donot respect international standards of taxcooperation, transparency and anti-moneylaundering; takes the view that atransparency and due diligencerequirement apply to these territories;

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Or. fr





62. Calls on relevant Member States touse the opportunity of their direct relationswith the relevant countries to pressure theiroverseas countries and territories (OCTs)that do not respect international standardsof tax cooperation, transparency and anti-money laundering; Calls on the UnitedKingdom to active specific prerogatives tochange legislation in its overseasterritories, given how many of themregularly featured in the Panama Papers;

Or. en

Amendment 624Sergio Gaetano Cofferati, Emmanuel Maurel, Tibor Szanyi, Hugues Bayet, JuanFernando López Aguilar, Ana Gomes, Peter Simon, Nessa Childers



62. Calls on relevant Member States touse the opportunity of their directrelations with the relevant countries topressure their overseas countries andterritories (OCTs) that do not respectinternational standards of tax cooperation,transparency and anti-money laundering;

62. Calls on relevant Member States totake the necessary actions in order toensure that their overseas countries andterritories (OCTs) respect internationalstandards of tax cooperation, transparencyand anti-money laundering;

Or. en

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62. Calls on the Member Statesconcerned to use the opportunity of theirdirect relations with the relevant countriesto pressure their overseas countries andterritories (OCTs) that do not respectinternational standards of tax cooperation,transparency and anti-money laundering;

Or. de

Amendment 626Barbara Kappel



63. Believes that privacy and dataprotection laws should not be a hindranceto counter unlawful or unethicalbehaviours;

63. Believes that an equitable balanceshould be achieved between privacy anddata protection laws and concernson he one hand, and countering unlawfulor unethical behaviours on the other;

Or. en




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63. Believes that privacy and dataprotection laws should not be a hindranceto counter unlawful behaviours or thosethat run counter to the spirit of the law;

Or. fr





63. Believes that an appropriatebalance is required between privacy anddata protection laws and counteringunlawful behaviours;

Or. en





63. Believes that an appropriatebalance is required between privacy anddata protection laws and counteringunlawful behaviours;

Or. en



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63. Believes that national privacy anddata protection laws must not be ahindrance to penalising unlawfulbehaviours;

Or. de





63. Believes that privacy and dataprotection laws should not obstructauthorities to counter unlawful behaviour;

Or. en

Amendment 632Miguel Urbán Crespo, Fabio De Masi, Patrick Le Hyaric, Stelios Kouloglou, MarinaAlbiol Guzmán, Matt Carthy, Curzio Maltese, Miguel Viegas



64. Calls for a Global Summit onending secrecy to enhance internationalcooperation and force third countries, andin particular their financial centres, tocomply with global standards and for theEuropean Commission to organise such asummit;

64. Calls for a Global Summit onending secrecy to enhance internationalcooperation and force third countries, andin particular their financial centres, tocomply with global standards and for theEuropean Commission to organise such asummit; and that the EU commits for itsown financial centres and jurisdictionswith beneficial tax regimes (UnitedKingdom, Luxembourg, Cyprus, Malta,Madeira, British OTs and CDs, etc.) to

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also abide by such internationalcooperation;

Or. en





64. Calls for a Global Summit onending secrecy to enhance internationalcooperation and force third countries, andin particular their financial centres, tocomply with global standards and for theEuropean Commission to organise such asummit; Calls for the Commission andMember States to support the creation ofa fully-financed UN tax body to developand promote international tax standards;

Or. en





64. Calls for a Global Summit on theneed to reform the global taxation system,with the priority objectives of endingbanking secrecy and tax havens, so as toenhance international cooperation andforce third countries, and in particular theirfinancial centres, to comply with global

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standards, and for the EuropeanCommission to organise such a summit;

Or. it





64. Calls for a Global Summit on fightagainst money laundering, tax fraud andtax evasion to enhance internationalcooperation and force third countries, andin particular their financial centres, tocomply with global standards and for theCommission to organise such a summit;

Or. en





64. Calls for a Global Summit toenhance international cooperation andforce third countries, and in particular theirfinancial centres, to comply with globalstandards and for the EuropeanCommission to take the initiative for sucha summit;

Or. de

Amendment 637

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Enrique Calvet Chambon



64a. Invites the Commission to conductan assessment of the overall cost-benefitand potential impact of high levels oftaxation on the repatriation of capitalfrom low-taxation third countries. Callson the Commission and Council to assessthe rules on the deferred payment of taxin the United States, the potential taxamnesty announced by the newadministration and the possibleundermining of internationalcooperation;

Or. es




64a. Calls, in cases of serious fraudwhere legal constructions are used in taxhavens, for the possibility of extendingstatutes of limitation, and thereby pushingback tax deadlines, to be assessed;

Or. fr



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65. Stresses the importance of aproductive bilateral exchange ofinformation between third countries andEU FIUs;

65. Stresses the importance of aneffective automatic exchange ofinformation between OECD MemberStates and participating non-Members;

Or. en




65. Stresses the importance of aproductive bilateral exchange ofinformation between third countries andEU FIUs;

65. Stresses the importance of a betterbilateral exchange of information betweenthird countries and EU FIUs;

Or. de

Amendment 641Dariusz Rosati



Developing countries deleted

Or. en

Amendment 642Elly Schlein, Emmanuel Maurel, Emilian Pavel, Sergio Gaetano Cofferati, HuguesBayet, Evelyn Regner, Linda McAvan, Peter Simon


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65a. Recalls that the amount of aid insupport of domestic resource mobilisationis still low, and urges the Commission tosupport developing countries in the fightagainst tax dodging and to increasefinancial and technical assistance to theirnational tax administration, in line withthe commitments of the Addis AbabaAction Agenda

Or. en




66. Calls on the EU to take intoaccount specific legal features andcorresponding vulnerabilities ofdeveloping countries;

deleted

Or. en




66. Calls on the EU to take into accountspecific legal features and correspondingvulnerabilities of developing countries;

66. Calls on the EU to take into accountspecific legal features and correspondingvulnerabilities of developing countries, forexample inadequate existing legalframeworks, low national and regionaltechnical and policing capacities, opaquefinancial transactions, the dependence of

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African countries on the extraction ofnatural resources, or the lack of financialresources available to authorities taskedwith combatting tax fraud, tax evasionand money laundering;

Or. fr

Amendment 645Elly Schlein, Emmanuel Maurel, Sergio Gaetano Cofferati, Hugues Bayet, Ana Gomes,Evelyn Regner, Linda McAvan, Peter Simon




66. Calls on the EU to take into accountspecific legal features and correspondingvulnerabilities of developing countries, inparticular referring to the establishing ofa Common EU List of Non-CooperativeTax Jurisdictions’ and the reciprocityclause in information exchangeagreements, which might be problematicfor those developing countries that do nothave yet the resources and capacity tocollect, manage and share the requiredinformation;

Or. en





66. Calls on the EU to take into accountspecific legal features and correspondingtax vulnerabilities of developing countries;

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Or. de




66a. Highlights the fact that specificattention should be paid at national, EUand international level to the situation ofdeveloping countries and, in particular,least developed countries, which usuallyare the most affected by corporate taxavoidance and have very narrow tax basesand low tax-to-GDP ratios, when devisingactions and policies to tackle taxavoidance; stresses that those actions andpolicies should contribute to generatingpublic revenues commensurate with thevalue added generated on their territory,so as to appropriately finance theirdevelopment strategies;

Or. en




66a. Calls on the Commission toencourage developing countries to play agreater role in global tax governance;

Or. fr

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66b. Calls on the Commission to workwith the African Union to ensure thatmeasures to combat illegal financial flowsare highlighted in the African UnionConvention on Preventing andCombatting Corruption;

Or. fr




67. Calls on all Member States toconduct spillover effect studies on thedeveloping countries regarding agreed taxtreaties and economic partnershipagreements;

deleted

Or. en




67. Calls on all Member States toconduct spillover effect studies on thedeveloping countries regarding agreed tax

67. Calls on all Member States toconduct spillover effect studies on thedeveloping countries regarding agreed taxtreaties and economic partnership

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treaties and economic partnershipagreements;

agreements; highlights the problem of taxtreaties that reduce the withholding taxrates in developing countries, favouringby this MNCs treaty shopping practices;asks to replace the current predominantOECD model by the UN model, thatgenerally distributes more tax rights todeveloping countries;

Or. en

Amendment 652Elly Schlein, Emmanuel Maurel, Hugues Bayet, Ana Gomes, Linda McAvan, PeterSimon




67. Calls on the EU and its MemberStates to strengthen Policy Coherence forDevelopment in this field, reiterating itscall for a spill-over analysis of nationaland EU tax policies in order to assesstheir impact on developing countries andremove policies and practices whichnegatively affect them;

Or. en





67. Calls on all Member States toconduct spillover effect studies on thedeveloping countries regarding agreed taxtreaties and economic partnershipagreements (EPAs);

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Or. fr

Amendment 654Elly Schlein, Emmanuel Maurel, Emilian Pavel, Sergio Gaetano Cofferati, HuguesBayet, Ana Gomes, Evelyn Regner, Linda McAvan, Peter Simon



67a. Calls on the Member States toproperly ensure a fair treatment ofdeveloping countries when negotiating taxtreaties, taking into account theirparticular situation and ensuring a fairdistribution of taxing rights betweensource and residence countries; calls, inthis regard, to adhere to the UN model taxconvention and to ensure transparencyaround treaty negotiations;

Or. en




67a. Calls on the EU to consider thatresidence taxation imposed on developingcountries when using the OECD’s Modeltax convention is in general to thedetriment of the tax collection of capitalimporting countries (i.e. developingcountries);

Or. en

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67a. Calls for a study to be carried outinto the cost-benefit analysis of taxincentives, in an effort to make it possibleto attract investors without encouragingillegal financial flows;

Or. fr




68. Calls for more internationalsupport to developing countries to fightcorruption and secrecy which facilitatesIllicit Financial Flows (IFFs);

deleted

Or. en




68. Calls for more international supportto developing countries to fight corruptionand secrecy which facilitates IllicitFinancial Flows (IFFs);

68. Calls for more international supportto developing countries to fight corruptionand secrecy which facilitates IllicitFinancial Flows (IFFs); stresses that thefight against illegal financial flowsrequires close international cooperation

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and the coordinated efforts of developedand developing countries, in partnershipwith the private sector and civil society;highlights the need to help boost thecapacities of tax administrations and thetransfer of knowledge in partnercountries;

Or. fr




68a. Calls for public development aid tobe directed further towards theimplementation of an appropriateregulatory framework and the bolsteringof tax administration and the institutionsresponsible for fighting illegal financialflows; call for this aid to be provided inthe form of technical expertise regardingresource management, financialinformation and anti-corruption rules;

Or. fr




69. Regrets that the current OECD taxcommittee is not inclusive; calls thereforefor the creation of a strongerintergovernmental UN tax body that couldensure a voice for developing countries;

deleted

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Or. en





deleted

Or. en





deleted

Or. en




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deleted

Or. en

Amendment 664Elly Schlein, Ramón Jáuregui Atondo, Emmanuel Maurel, Enrico Gasbarra, MarjuLauristin, Sergio Gaetano Cofferati, Hugues Bayet, Virginie Rozière, Ana Gomes,Evelyn Regner, Linda McAvan, Peter Simon




69. Regrets that the current OECD taxcommittee is not inclusive; calls on the EUto advocate for a better representation ofdeveloping countries in international foraset up to reform global tax policies, andtherefore reiterates its call for the creationof a stronger intergovernmental UN taxbody ensuring that all countries canparticipate on an equal footing in theformulation and reform of global taxpolicies, starting with an ambitious BEPSII;

Or. en




69. Regrets that the current OECD taxcommittee is not inclusive; calls thereforefor the creation of a stronger

69. Regrets that the current OECD taxcommittee is not inclusive;

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intergovernmental UN tax body that couldensure a voice for developing countries;

Or. en





69. Regrets that the current OECD taxcommittee is not inclusive;

Or. en





69. Regrets that the current OECD taxcommittee is not inclusive; calls thereforefor the creation of a democratic,empowered and well fundedintergovernmental UN tax body that couldensure a voice for developing countries;

Or. en

Amendment 668

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69. Regrets that the current OECD taxcommittee is not sufficiently inclusive andshould ensure stronger voice fordeveloping countries;

Or. en




69a. Calls for the ACP-EU TradeMinisterial Committee to be bolstered andturned into a joint implementation,monitoring and supervisory mechanismfor economic partnership agreements(EPA), responsible for making sure thatthese agreements are properly concludedand implemented in a transparent andcoherent way with a view to contributingto a sustainable and inclusive economicdevelopment;

Or. fr



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69a. Regrets that in order not to bebranded as non-cooperative jurisdictions,developing countries must pay to beconsidered a participant in the OECDGlobal Forum on Transparency andExchange of Information for TaxPurposes, where countries are subjectedto an evaluation of their practices, againstbenchmarks they have not been fullparticipants in determining;

Or. en




69b. Stresses the need, in the context ofimproving the business climate,investment security and transparency, toset up a programme for improving onlineaccess to legal information about businesslaws in the OHADA area and to launch astudy on the legal interoperability of civillaw and common law in order to helpestablish common rules in continentalAfrica and in the other ACP countries.

Or. fr




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69c. Stresses the essential role thatregional organisations and regionalcooperation must play in the carrying outof a transnational tax audit, takingaccount of the principles of subsidiarityand complementarity; calls for the jointdevelopment of a model tax conventionthat will help to eliminate double taxationand thereby prevent abuses; points outthat cooperation and informationexchange between the variousinformation services will be essential forthat purpose;

Or. fr




69d. Points out the role the ACP-EUJoint Parliamentary Assembly must playin the promotion of political dialogue, inparticular as regards the exchange of bestpractices, good governance (including taxgovernance) and the fight againstterrorism, money laundering, humantrafficking and any other kind oftrafficking; points out that the Assemblybrings together representatives of EUMember States and elected representativesof the ACP countries, including leastdeveloped countries (LDCs), small islanddeveloping economies (PIED) andlandlocked economies;

Or. fr


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Draft motion for a resolutionParagraph 69 e (new)


69e. Points out that tax havens plunderglobal natural resources, in particularthose of developing countries; urges theEU to support developing countries in thefight against corruption, criminalactivities, tax fraud and moneylaundering; calls on the Commission tohelp these countries, by means ofcooperation and information exchange, tofight erosion of the tax base and thetransfer of profits to tax havens and bankspractising banking secrecy; stresses thatall these countries must comply withglobal standards governing the automaticexchange of information on bankaccounts;

Or. fr


Draft motion for a resolutionParagraph 69 f (new)


69f. Calls on the Commission toinclude provisions on the fight against taxevasion, tax fraud and money launderingin the future agreement on post-2020 EU-ACP relations;

Or. fr


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Draft motion for a resolutionParagraph 69 g (new)


69g. Calls on the Commission toestablish, without delay, additionalmeasures to reinforce EU law on conflictminerals; these measures must establishan integrated approach which willstrengthen the ongoing dialogue withmineral-rich countries and therebypromote international due-diligence andtransparency standards such as thosedefined in the OECD Guidelines;

Or. fr


Draft motion for a resolutionParagraph 69 h (new)


69h. Takes the view that theinternational community, includingparliaments, should take all the necessarysteps to establish effective, transparent taxand trade policies; calls for morecoherence and better coordination in theinternational action taken by the OECD,the G20, the G8, the G77, the AU, theWorld Bank, the IMF and the ADB;

Or. fr

Amendment 678Monica Macovei, Theodor Dumitru Stolojan, Pirkko Ruohonen-Lerner, MaitePagazaurtundúa Ruiz, Sven Giegold


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Whistle-blowers Investigative journalists & Whistle-blowers

Or. en

Amendment 679Virginie Rozière, Emmanuel Maurel, Marju Lauristin, Sergio Gaetano Cofferati,Hugues Bayet, Ana Gomes, Evelyn Regner, Peter Simon



70. Fears that the prosecution ofwhistle-blowers to maintain secrecy candiscourage the revelation of malpractices;underlines that such protection should bedesigned to serve the public interest;

70. Fears that the prosecution ofwhistle-blowers to maintain secrecy candiscourage the revelation of malpractices;underlines that such protection should bedesigned to serve the public interest andthat attempt to destabilize and silencewhistle-blowers, such as retaliationmeasures, harassment or gagging order,should be subject to criminal penaltiesand sanctions ;

Or. en





70. Fears that the prosecution ofwhistle-blowers to maintain secrecy candiscourage the revelation of malpractices;underlines that such protection should bedesigned to serve the general interest;stresses that, under these circumstances,the protection of the general interest

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should be seen to outweigh the problemscaused by whistleblowers’ revelations;

Or. fr

Amendment 681Stelios Kouloglou, Fabio De Masi, Marina Albiol Guzmán, Curzio Maltese, Patrick LeHyaric, Takis Hadjigeorgiou, Matt Carthy, Miguel Urbán Crespo, Miguel Viegas




70. Fears that the prosecution ofwhistle-blowers to maintain secrecy candiscourage the revelation of malpractices;underlines that whistle-blowers who revealinformation in good faith againstorganized crime and corruption mustenjoy protection designed to serve thepublic interest;

Or. en





70. Fears that the prosecution ofwhistle-blowers to maintain secrecy candiscourage the revelation of malpractices;underlines, however, that such protectionshould be designed on the one hand topreserve professional confidentiality andon the other to serve the public interest;

Or. de

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70. Fears that the prosecution ofwhistle-blowers to maintain secrecy candiscourage the revelation of malpractices;underlines that such protection should bedesigned to serve the public interest butalso take into account legitimate interestof firms;

Or. en

Amendment 684Thierry Cornillet, Nils Torvalds, Maite Pagazaurtundúa Ruiz, Enrique CalvetChambon, Petras Auštrevičius




70. Fears that the prosecution ofwhistle-blowers to maintain secrecy candiscourage the revelation of malpractices;underlines that such protection should bedesigned to serve the legitimate publicinterest;

Or. en




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70. Fears that the prosecution of somewhistle-blowers to maintain secrecy candiscourage the revelation of malpractices;underlines that such protection should bedesigned to serve the public interest;

Or. fr

Amendment 686Maite Pagazaurtundúa Ruiz, Petras Auštrevičius



70a. Recalls the proposal made byTAXE1 Committee to set up anindependent European body responsiblefor collecting this information andcarrying out investigations, as well as apan-European whistle-blower commonfund, to ensure that whistle-blowersreceive adequate financial assistance.

Or. en




71. Calls on the Commission topropose EU-wide legislation on theprotection of whistle-blowers; insists thatthis legislation be horizontal and coversboth the public and private sectors;

deleted

Or. en

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deleted

Or. en




71. Calls on the Commission topropose EU-wide legislation on theprotection of whistleblowers; insists thatthis legislation be horizontal and coversboth the public and private sectors;

71. Calls on the Commission topropose binding EU-wide legislation onthe legal protection of whistle-blowers,and for this also to cover investigativejournalists; insists that this legislation behorizontal and non-sector-specific andcover both the public and private sectors,ensuring that all whistle-blowers enjoy aneffective and equivalent level of legal andfinancial protection at all stages and theavailability of appropriate internal andexternal communication channels forreporting any illegal transactions;believes that in order to enhance andpromote whistle-blowing as an essentialtool, it would be appropriate to establish asystem of premiums and incentives forwhistle-blowers acting in the publicinterest and performing a key role incombating tax avoidance and evasion andmoney laundering;

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Or. it





71. Calls on the Commission topropose EU-wide legislation on theprotection of whistle-blowers; insists thatthis legislation be horizontal and coversboth the public and private sectors andprovides protection no matter thereporting channels used by whistle-blowers; Calls for the Fifth Anti-MoneyLaundering Directive to include effectivewhistle-blower protection so as to end thesituation where obliged entities risk anadministrative fine for not reportingsuspicions of money laundering to theauthorities but potentially face criminalprosecution for false reports;

Or. en

Amendment 691Sergio Gaetano Cofferati, Neena Gill, Virginie Rozière, Emmanuel Maurel, MarjuLauristin, Elly Schlein, Hugues Bayet, Juan Fernando López Aguilar, Ana Gomes,Evelyn Regner, Peter Simon, Pervenche Berès, Nessa Childers



71. Calls on the Commission topropose EU-wide legislation on theprotection of whistle-blowers; insists that

71. Calls on the Commission topropose EU-wide legislation on theprotection of whistle-blowers; insists thatthis legislation be horizontal, provides fora wide and sound definition of whistle-

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this legislation be horizontal and coversboth the public and private sectors;

blowers and covers both the public andprivate sectors; underlines that aneffective protection of whistle-blowersshould be guaranteed even if thedisclosure is not related to an unlawfulact, in case the disclosure of informationis aimed at avoiding a possibleundermining of the general publicinterest; calls on the Commission to set upa fund to protect whistle-blowers;

Or. en





71. Calls on the Commission topropose EU-wide legislation on theprotection of whistle-blowers and tointroduce a legal whistleblower status;insists that this legislation be horizontaland covers both the public and privatesectors, after consultation with civilsociety; stresses that future whistleblowerprotection laws should contain specificclauses stating that professional secrecycannot be used for the purposes ofprotection, covering up legal activities orgetting round the law;

Or. fr

Amendment 693Thierry Cornillet, Nils Torvalds, Maite Pagazaurtundúa Ruiz, Petras Auštrevičius,Ramon Tremosa i Balcells


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71. Urges the Commission to make athorough assessment of the possible legalbasis for further action at EU level and,where appropriate, to submitcomprehensive horizontal legislation,including tools to support whistle-blowersto ensure their effective protection as soonas possible and to come forward with aproposal to ensure adequate financialassistance to whistle-blowers; Notes thatsuch protection should cover public andprivate sector without distinction;

Or. en





71. Urges the Commission to submitEU-wide legislation on the protection ofwhistle-blowers establishing an effectiveand comprehensive European whistle-blower protection programme (protectionof anonymity, provision of legal,psychological and, where necessary,financial assistance, access to variousinformation channels, rapid responseschemes, etc.); insists that this legislationbe horizontal and covers both the publicand private sectors (companies, publicbodies, non-profit organizations);

Or. en

Amendment 695

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Monica Macovei, Theodor Dumitru Stolojan, Pirkko Ruohonen-Lerner, MaitePagazaurtundúa Ruiz, Fabio De Masi, Ana Gomes, Sven Giegold




71. Calls on the Commission topropose EU-wide legislation on theprotection of investigative journalists andwhistle-blowers in order to ensurecomprehensive and genuine protectionagainst different forms of reprisals; insiststhat this legislation be horizontal andcovers both the public and private sectors;

Or. en





71. Stresses the need for appropriatelegal protection for whistle-blowers inrelation both to the public sector and tothe private sector;

Or. it




71. Calls on the Commission topropose EU-wide legislation on the

71. Calls on the Commission topropose EU-wide legislation on the

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protection of whistle-blowers; insists thatthis legislation be horizontal and coversboth the public and private sectors;

protection of whistle-blowers by setting upa fund to protect whistleblowers; insiststhat this legislation be horizontal andcovers both the public and private sectors;

Or. en





71. Calls for a thorough assessment ofpossible legal basis for future action atEU level with regards the protection ofwhistle-blowers;

Or. en

Amendment 699Monica Macovei, Theodor Dumitru Stolojan, Pirkko Ruohonen-Lerner, MaitePagazaurtundúa Ruiz, Fabio De Masi, Bernd Lucke, Miguel Urbán Crespo



71a. Calls for the creation of legal,confidential, secure, safe and accessibledisclosure channels at the national levelto facilitate reporting to the competentauthorities of information on threats tothe public interest; emphasizes thatinvestigative journalists and whistle-blowers should be free to reportinternally, within the workplace, andexternally to competent authorities.Stresses that the authorities managingthese channels should investigate claims

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professionally and also provide whistle-blowers or investigative journalists withdetailed information about their rightsand responsibilities, support them againstany retaliatory measures directed againstthem or their families and ensure accessto independent legal aid with financialsupport when necessary, in addition topsychological support and treatment ifneeded;

Or. en




71a. Calls on the Commission andMember States to focus on thestrengthening and coordination, atnational and EU level, of existingstructures for the management ofcommunication channels andmechanisms for following up on whistle-blower alerts; considers, on the otherhand, that it would be excessive andinefficient to create an ad hocautonomous body for dealing with allpotential cases of whistle-blowing as thiswould entail over-concentrating powersand resources at European level, with theinevitable management and coordinationproblems, without lending any tangibleadded value;

Or. it

Amendment 701Virginie Rozière, Emmanuel Maurel, Marju Lauristin, Elly Schlein, Sergio GaetanoCofferati, Hugues Bayet, Evelyn Regner, Pervenche Berès, Peter Simon

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71a. Stresses the importance of clearmeans of reporting, believes that it isnecessary to establish a coherent systemwhich enables reports to be delivered bothinside and outside the organisation, callson the Commission to study a tieredsystem enabling such reports with clearprocedures; underlines that reportingoutside the organisation shall beguaranteed, especially in the absence of afavourable response from theorganisation, or if the whistle-blower is atrisk or urgently needs to reportinformation;

Or. en

Amendment 702Evelyn Regner, Peter Simon, Emmanuel Maurel, Sergio Gaetano Cofferati, HuguesBayet



71a. Recalls that any future normativeframework should take into account therules, rights and duties that govern andimpact on employment; furtheremphasises that this should be done withthe involvement of social partners and incompliance with collective bargainingagreements;

Or. en

Amendment 703

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Ramón Jáuregui Atondo, Juan Fernando López Aguilar



71a. Suggests article 114 TFEU, onapproximation of national legislations forthe purposes of the internal market, as theappropriate legal basis for theintroduction of a comprehensive andhorizontal Directive for the harmonizedminimum requirements for the protectionof whistle-blowers;

Or. en




71a. Urges the Commission to ensurethat reporting mechanisms are accessible,safe and secure;

Or. en




71b. Recommends that the Commissionstudies best practises from whistle-blowers’ programmes already in place in

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other countries around the world andcarries public consultation to seek theview of stakeholders on reportingmechanisms;

Or. en




71c. Stresses the role of investigativejournalism and calls on the Commissionto ensure that its proposal affords thesame protection to investigativejournalists as it does to whistle-blowers;

Or. en

Amendment 707Virginie Rozière, Emmanuel Maurel, Elly Schlein, Hugues Bayet, Evelyn Regner,Pervenche Berès, Peter Simon



72. Recommends that the EUinstitutions lead by example by swiftlyinstalling an internal whistle-blowingprotection framework;

72. Believes that employers should beencouraged to introduce internalreporting procedures and that one personshould be responsible for collectingreports in each organisation; considersthat employee representatives should beinvolved in the assignment of that role,recommends that the EU institutions leadby example by swiftly installing an internalwhistle-blowing protection framework;

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Or. en





72. Recommends that all EUinstitutions lead by example by swiftlyinstalling an internal whistle-blowingprotection framework, applying theinternal rules protecting whistle-blowersin accordance with articles 22a, 22b and22c of the Staff Regulations, ensuringthus the legal protection of rightsguaranteed by the EU Charter ofFundamental Rights;

Or. en





72. Recommends that the EUinstitutions lead by example by swiftlyinstalling an internal whistle-blowingprotection framework, taking account ofthe need to find a balance in theprotection of all affected interests - thoseof the whistleblower and whose of thepersons or entities concerned;

Or. fr

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Amendment 710Enrico Gasbarra



72a. Considers necessary thatinformation protection measures can beaccompanied by incentive measures andinstruments that promote reporting andinformation about alleged tax frauds;

Or. en

Amendment 711Enrico Gasbarra, Hugues Bayet, Evelyn Regner, Peter Simon, Virginie Rozière



72b. Considers necessary thatinformation protection measures can beaccompanied by incentive measures andinstruments that promote reporting andinformation about alleged tax frauds;

Or. en

Amendment 712Sergio Gaetano Cofferati, Emmanuel Maurel, Marju Lauristin, Elly Schlein, HuguesBayet, Juan Fernando López Aguilar, Ana Gomes, Evelyn Regner, Peter Simon, NessaChilders



73. Underlines the importance ofawareness-raising amongst employees and

73. Underlines the importance ofawareness-raising amongst employees andother individuals of already existing

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other individuals of already existingwhistle-blowing legal frameworks;

whistle-blowing legal frameworks; believesthat it is necessary to introduce protectivemeasures against any retaliatory anddestabilising practices against whistle-blowers as well as full compensation forthe damage incurred by them;

Or. en

Amendment 713Virginie Rozière, Emmanuel Maurel, Sergio Gaetano Cofferati, Hugues Bayet, EvelynRegner, Peter Simon



73. Underlines the importance ofawareness-raising amongst employees andother individuals of already existingwhistle-blowing legal frameworks;

73. Underlines the importance ofawareness-raising amongst employees andother individuals of the positive role thatwhistle-blowers play and the alreadyexisting whistle-blowing legal frameworks,encourages the Member States toimplement awareness-raising campaigns;

Or. en

Amendment 714Evelyn Regner, Peter Simon, Emmanuel Maurel, Elly Schlein, Tibor Szanyi, HuguesBayet, Ana Gomes



73a. Calls on the Commission todevelop instruments focusing onproviding protection against unjustifiedlegal prosecutions, economic sanctionsand discrimination of whistle-blowers,and calls in this connection for a generalfund to be set up, financed in part from

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money recovered or proceeds from fines,to give appropriate financial support towhistle-blowers whose livelihood is put atrisk as a result of disclosures of relevantfacts;

Or. en




73a. Calls for the establishment of anindependent information-gathering,advisory and referral EU body, withoffices in Member States which are in aposition to receive reports ofirregularities, in order to help internaland external whistle-blowers in using theright channels to disclose theirinformation, while protecting theirconfidentiality and offering neededsupport and advice;

Or. en




73b. Calls for the establishment of aspecial unit with a reporting line as wellas dedicated facilities within theEuropean Parliament, and within the

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National Parliaments of the MemberStates, for receiving information fromwhistle-blowers until an independent EUbody has been established;

Or. en




73c. Calls for the establishment by theCommission and the European PublicProsecutor’s Office in so far as it is withinits mandate upon establishment, toestablish channels of communicationbetween the parties concerned, setting upprocedures for receiving and protectingwhistle-blowers and to establish a singleworking protocol for whistle-blowers;

Or. en




73d. Calls on the Member States toenforce effective anti-corruption rulesand, at the same time, to properlyimplement European and internationalstandards and guidelines (e.g. EU Charterof Fundamental Rights, UN Conventionagainst Corruption (UNCAC), Council of

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Europe Recommendation CM/Rec(2014)7and the 2009 OECD Anti-BriberyRecommendation on concerning theprotection of whistle-blowers in theirnational laws, etc.);highlights relatedsectorial instruments includingDirective2013/30/EU on safety of offshoreoil and gas operations, Regulation(EU)No596/2014 on market abuse, Directive(EU) 2015/849 on money laundering andterrorist financing and Regulation (EU)No 376/2014 on occurrence reporting;

Or. en


Draft motion for a resolutionParagraph 73 e (new)


73e. Recalls the importance of devisinginstruments to ban any form ofretaliation, whether this is passivedismissal or passive measures and thatsuch retaliation is suitably punished;urges the Member States to refrain fromcriminalizing the actions of whistle-blowers in disclosing information onunlawful or wrongful acts or acts whichundermine or endanger the publicinterest;

Or. en



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74. Reiterates the importance ofrespecting the principle of sincerecooperation between the EU institutions;

74. Reiterates the importance ofrespecting the principle of sincerecooperation between the EU institutions, inline with Article 13 TEU;

Or. fr




75a. points out that evidence obtainedin violation of a recognised internationalfundamental right may not be used underany circumstances, in accordance withthe international human rights protectionconventions and concerns raised by theECJ;

Or. fr




76. Regrets that the Council, its Codeof Conduct Group on Business Taxationand some Member States showed littlecommitment towards the PANACommittee requests for cooperation;believes that a stronger commitment by the

76. Regrets that the Council, its Codeof Conduct Group on Business Taxationand some Member States showed littlecommitment towards the PANACommittee requests for cooperation;believes that a stronger commitment by theMember States is key in order to join

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Member States is key in order to joinefforts and achieve better results;

efforts and achieve better results; Calls onthe European Parliament to monitor theactivities and progress of the Code ofConduct Group on Business Taxationthrough regular hearings; Calls on theCommission to present a legislativeproposal under Article 116 TFEU by mid-2018 if Member States have not adopted areform of the Code of Conduct Group’smandate by then;

Or. en


Draft motion for a resolutionParagraph 76 – subparagraph 1 (new)


Considers regrettable the lack ofcredibility which the Commission underJean-Claude Juncker enjoys in the fieldof combating tax evasion and avoidance;believes that one of the main architects ofthe ‘Luxembourg system’ - as alsorevealed by LuxLeaks and the PanamaPapers - is not the right person to leadthat institution, and that in practice he isstripping it of the credibility it needs totake action in this field;

Or. it


Draft motion for a resolutionParagraph 76 – point 1 (new)


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1. Also considers it questionable tohave Jeroen Dijsselbloem as the head ofthe EuroGroup, when he is the Ministerfor Finance of one of the countries mostinvolved in tax avoidance and evasionschemes;

Or. it




76a. Voices its objection to the fact thateven documents that have since becomepublic were only partly made available toParliament’s committee of inquiry;

Or. de




77. Stresses that the current legalframework for the operation ofcommittees of inquiry in the EuropeanParliament is outdated and falls short ofproviding the necessary conditions underwhich the exercise of Parliament’s rightof inquiry can effectively take place;

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Or. en

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77. Stresses that the current legalframework for the operation ofcommittees of inquiry in the EuropeanParliament is outdated and falls short ofproviding the necessary conditions underwhich the exercise of Parliament’s rightof inquiry can effectively take place;

deleted

Or. en




77a. Believes that in order to closelyalign with the parliamentary inquirypowers of Member States, the Parliamentshould establish a permanentsubcommittee on investigations;

Or. en




78. Stresses that the lack of powerssignificantly hampered and delayed the

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work of the inquiry in view of thetemporary nature of its investigation andprecluded a full assessment of potentialbreach of EU law;

Or. en




78. Stresses that the lack of powerssignificantly hampered and delayed thework of the inquiry in view of thetemporary nature of its investigation andprecluded a full assessment of potentialbreach of EU law;

deleted

Or. en





78. Stresses that the lack of powerssignificantly hampered and delayed thework of the inquiry in view of thetemporary nature of its investigation, andprecluded a full assessment of potentialbreaches of EU law and clarification ofthe role played by political representativesof individual Member States and of theEU institutions as regards establishingtheir actual political responsibilities inaiding and abetting the complex system ofmoney laundering and tax avoidance

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evidenced in the Panama Papers andhindering its reform; points out thatascertaining political responsibilities is abasic precondition for safeguarding thepublic interest and moving forward withcredible and effective reform of thecurrent tax system and in combatingmoney laundering;

Or. it





78. Stresses that the lack of powers, thelimited access to documents and theinability to complete the attendance ofwitnesses significantly hampered anddelayed the work of the inquiry in view ofthe temporary nature of its investigationand precluded a full assessment ofpotential breach of EU law;

Or. en

Amendment 733Romana Tomc



78. Stresses that the lack of powerssignificantly hampered and delayed thework of the inquiry in view of thetemporary nature of its investigation and

78. Stresses that the lack of powerssignificantly hampered and delayed thework of the inquiry in view of thetemporary nature of its investigation and

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precluded a full assessment of potentialbreach of EU law;

precluded a full assessment of suspectedbreaches of EU law;

Or. sl





78. Stresses that the lack of powerssignificantly hampered and delayed thework of the inquiry in view of thetemporary nature of its investigation andprecluded a full assessment of allegedbreach of EU law;

Or. en




78a. Notes that in several recentcommittees of inquiry and specialcommittees (including PANA), theCommission and Council have in somecases failed to provide the documentsrequested and in other cases provided therequested documents only after longdelays; calls for the introduction of anaccountability mechanism in order toensure the immediate and guaranteedtransfer of documents to the Parliamentthat the committee of inquiry or special

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committee requests and is entitled toaccess;

Or. en




78a. Notes that the difficulties faced bythe various special and investigativecommittees when carrying outinvestigations into tax issues over the lastfew years likely have something to do withthe fact that the current President of theEuropean Commission was a majorsupporter of aggressive tax planning inthe EU;

Or. fr




78a. Considers that the right of inquiryis a vital competence of Parliament and assuch it should be further enhanced; asksCouncil and Commission to actaccordingly in this matter;

Or. en

Amendment 738

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Thierry Cornillet, Nils Torvalds, Maite Pagazaurtundúa Ruiz, Enrique CalvetChambon, Petras Auštrevičius, Ramon Tremosa i Balcells



79. Calls on the EU institutions tostrengthen the EP’s rights of inquiry on thebasis of Art. 226 of the Treaty; is of thefirm opinion that the ability to subpoenapersons of interest is vital for the properfunctioning of parliamentary inquirycommittees;

79. Calls on the EU institutions tostrengthen the EP’s rights of inquiry on thebasis of Art. 226 of the Treaty; is of thefirm opinion that the ability to subpoenapersons of interest is vital for the properfunctioning of parliamentary inquirycommittees; recalls in this respectEuropean Parliament legislativeresolution of 16 April 2014 on a proposalfor a regulation of the EuropeanParliament on the detailed provisionsgoverning the exercise of the EuropeanParliament’s right of inquiry andrepealing Decision 95/167/EC, Euratom,ECSC of the European Parliament, theCouncil and the Commission(2009/2212(INL));

Or. en





79. Calls on the EU institutions tostrengthen the EP’s rights of inquiry on thebasis of Art. 226 of the Treaty; is of thefirm opinion that the ability to subpoenapersons of interest and require thesubmission of documents, along with theapplication of effective penalties in theevent of a refusal to cooperate, is vital forthe proper functioning of parliamentaryinquiry committees

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Or. it





79. Calls on the EU institutions tostrengthen the EP’s rights of inquiry on thebasis of Art. 226 of the Treaty;

Or. en





79. Calls on the EU institutions tostrengthen the Parliament’s rights ofinquiry on the basis of Art. 226 of theTreaty; is of the firm opinion that theability to subpoena persons of interest andto have access to relevant documents isvital for the proper functioning ofparliamentary inquiry committees;

Or. en


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79. Calls on the EU institutions not tostrengthen the EP’s rights of inquiry on thebasis of Art. 226 of the Treaty; is of thefirm opinion that the ability to subpoenapersons of interest must be reserved to theinstitutions of a nation state, not of asuper-national body;

Or. en




79a. Stresses that it is vital for exerciseof democratic control over the executivefor the Parliament to be empowered withpowers of inquiry that match those ofnational parliaments of the EU; believesthat in order to exercise this role ofdemocratic oversight the Parliament musthave the power to summon and compelwitnesses to appear and compel theproduction of documents; believes that inorder for these rights to be exercised theMember States must agree to implementsanctions against individuals for failure toappear or produce documents in line withnational law governing nationalparliamentary inquiries; reiterates theParliament’s support for the positionoutlined in the 2012 report on this issue;

Or. en

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Amendment 744Hugues Bayet, Emmanuel Maurel, Elly Schlein, Ana Gomes, Evelyn Regner, PervencheBerès, Peter Simon



79a. Requests, without prejudice to anyother appropriate measure, that, inaccordance with Rule 116 bis § 3 of theRules of Procedure of Parliament, theSecretary-General withdraws long-termaccess titles from any undertaking whichhas refused to give following to an officialconvocation of the Commission of Inquiry

Or. en

Amendment 745Thierry Cornillet, Nils Torvalds, Maite Pagazaurtundúa Ruiz, Enrique CalvetChambon, Petras Auštrevičius

Draft motion for a resolutionSubheading 21 a (new)


Code of Conduct Group

Or. en




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79b. Believes that the limitation on thesubject matter of a committee of inquiryset out in the Lisbon Treaty means thatspecial committees must also have thesame powers of investigation as acommittee of inquiry in order toeffectively examine broader public policyquestions that may not involve allegedcontravention or maladministration of EUlaw;

Or. en




79c. Considers that the 12-month timelimit on committees of inquiry is arbitraryand often insufficient; believes themembers of the inquiry committee arebest placed to determine if an inquiryshould be extended and if so, for whatperiod; calls for the only pre-existingbinding time limit on an inquirycommittee to be linked to theParliamentary term;

Or. en




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79d. Notes that the current rules foraccessing classified and other confidentialinformation made available by Council,Commission or Member States to theEuropean Parliament in the context of aninquiry do not provide full legal claritybut are generally interpreted as excludingparliamentary assistants (APAs) fromconsulting and analysing non-classified‘other confidential information’ in asecure reading room; notes that a rangeof Members found that this rule stands inthe way of effective and thoroughconsultation of such documents within thelimited time available to committees ofinquiry; and that the TAX2 committee,during which access was temporarily andexceptionally granted to APAs, was ableto make use of these resources in a morecomprehensive and effective manner;calls therefore for the insertion of aclearly worded term guaranteeing theright of access to documents for APAs onthe basis of the ‘need to know’ principle,in their support role for Members, in arenegotiated Inter-institutionalAgreement; urges the relevant bodies toexpedite the renegotiation of this point soas not hamper the effectiveness andefficiency of future and ongoingparliamentary inquiries;

Or. en




80. Urges the Member States toimprove the transparency, accountabilityand effectiveness of the working methodsof the Code of Conduct Group;

80. Calls on the Member States tourgently improve the transparency,accountability and effectiveness of the

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working methods of the Code of ConductGroup;

Or. en




81. Asks the Code of Conduct Group toproduce a publicly accessible annual reportidentifying and describing the mostharmful tax measures used in the MemberStates;

81. Asks the Code of Conduct Group toproduce a publicly accessible annual reportidentifying and describing the mostharmful tax measures used in the MemberStates; Calls to that end for new andpertinent criteria to be established forpinpointing harmful measures by meansof a transparent and independent processfully involving civil society;

Or. it




81. Asks the Code of Conduct Group toproduce a publicly accessible annual reportidentifying and describing the mostharmful tax measures used in theMember States;

81. Asks the Code of Conduct Group toproduce a publicly accessible annual reportoutlining its activities;

Or. en

Amendment 752

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Thomas Mann



81. Asks the Code of Conduct Group toproduce a publicly accessible annual reportidentifying and describing the mostharmful tax measures used in the MemberStates;

81. Asks the Code of Conduct Group toproduce an annual report identifying anddescribing the most harmful tax measuresused in the Member States, and statingwhat counter-measures were taken;

Or. de




81a. Calls for the necessary reform ofthe Code of Conduct for BusinessTaxation Group to be finalised, in amanner ensuring full transparency andthe involvement of all the institutions andof civil society; calls for that reform toradically redefine the governancestructure and transparency of the Code ofConduct Group, including its mandateand rules of procedure, as well as itsdecision-making processes and criteriafor identifying harmful tax measuresadopted by Member States;

Or. it

Amendment 754Ramón Jáuregui Atondo, Juan Fernando López Aguilar, Pervenche Berès


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81a. Asks for the inclusion of indicatorson good tax governance in the EuropeanSemester and the National ReformProgrammes, including measures takenby Member States in the fight against taxevasion and avoidance;

Or. en




81a. Calls on the European Parliamentto establish a permanent Committee ofinquiry, on the model of the US Congress;

Or. en

Amendment 756Ramón Jáuregui Atondo, Juan Fernando López Aguilar, Hugues Bayet, Ana Gomes,Evelyn Regner, Emmanuel Maurel, Tibor Szanyi



81b. Asks for the inclusion of indicatorson good tax governance in the EuropeanSemester and the National ReformProgrammes, including measures takenby Member States in the fight against taxevasion and avoidance;

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Or. en




82. Welcomes the establishment of asingle independent European PublicProsecutor’s Office (EPPO); and calls onall EU Member States to join theinitiative;

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Or. en





deleted

Or. en




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deleted

Or. it





deleted

Or. fr





82. Welcomes the establishment of asingle independent European PublicProsecutor’s Office (EPPO);

Or. en

Amendment 762

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Thierry Cornillet, Nils Torvalds, Enrique Calvet Chambon, Petras Auštrevičius, RamonTremosa i Balcells, Lieve Wierinck



82. Welcomes the establishment of asingle independent European PublicProsecutor’s Office (EPPO); and calls onall EU Member States to join the initiative;

82. Welcomes, as a first step, theestablishment of a single independentEuropean Public Prosecutor’s Office(EPPO); and calls on all EU MemberStates to join the initiative;

Or. en




82a. Repeats its request that the EIBfurther bolster its own policy on non-cooperative jurisdictions, in line withParliament’s previous recommendations,in order to ensure that funding under theEU budget is not invested or channelledthrough entities operating or establishedin those jurisdictions or in tax havens;stresses that the combating of harmful taxpractices and transparency at all levelsshould be a key priority for publicbanking in the EU; stresses particularlythe need to make the granting of directand indirect funding from the EIBdependent on the publication, by thebeneficiaries and financial intermediariesconcerned, of country-by-country tax andaccounting information and informationon companies’ beneficial ownerships;calls for the EIB to draw up and publish alist of objective and stringent criteria forthe selection of sound and reliable

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financial intermediaries; also invites theEIB to conduct in-depth checks on thequality of its own network of financialintermediaries so as to eliminate thoseoperating in tax havens or sponsoringaggressive tax planning schemes;

Or. it




83. Calls for stronger enforcementpowers for the Commission to ensureproper implementation of EU legislationin Member States;

deleted

Or. fr





deleted

Or. it


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deleted

Or. en




83. Calls for stronger enforcementpowers for the Commission to ensureproper implementation of EU legislation inMember States;

83. Calls for stronger enforcementpowers such as on-site inspections inMember States and audits of competentauthorities for the Commission to ensureproper implementation of EU legislation inMember States;

Or. en

Amendment 768Thierry Cornillet, Nils Torvalds, Maite Pagazaurtundúa Ruiz, Enrique CalvetChambon, Petras Auštrevičius, Ramon Tremosa i Balcells, Lieve Wierinck




83. Calls for stronger enforcementpowers for the Commission to ensureproper implementation of EU legislation inMember States and stronger scrutiny by

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the European parliament of the use ofthese powers;

Or. en





83. Calls on the Commission to betteruse their enforcement powers granted bythe Treaty (TFEU) to ensure properimplementation of EU legislation inMember States;

Or. en





83. Calls for stronger enforcementpowers for the Commission to ensureefficient and consistent implementation ofEU legislation in Member States;

Or. en



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84. Calls for the creation of a newUnion Tax Policy Coherence andCoordination Centre (TPCCC) within thestructure of the Commission to addresssystemic weaknesses in cooperationamong competent authorities across theEU;

deleted

Or. it





deleted

Or. fr




84. Calls for the creation of a newUnion Tax Policy Coherence andCoordination Centre (TPCCC) within thestructure of the Commission to addresssystemic weaknesses in cooperation

deleted

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among competent authorities across theEU;

Or. de





deleted

Or. en





deleted

Or. en

Amendment 776

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deleted

Or. en





deleted

Or. en




84. Calls for the creation of a newUnion Tax Policy Coherence and

84. Calls for the creation of a newUnion Tax Policy Coherence and

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Coordination Centre (TPCCC) within thestructure of the Commission to addresssystemic weaknesses in cooperation amongcompetent authorities across the EU;

Coordination Centre (TPCCC) within thestructure of the Commission to addresssystemic weaknesses in cooperation amongcompetent authorities across the EU;

Or. en

Amendment 779Enrique Calvet Chambon, Petras Auštrevičius, Frédérique Ries, Louis Michel



84a. Calls on the EuropeanCommission to establish a European taxinspectorate as a strong tool against taxevasion, tax avoidance and anti-moneylaundering that will evaluate and adviceon the implementation of relevantlegislation and on its enforcement andcompliance across Member States.

Or. en




85. Furthermore, calls for asignificant strengthening of the FIU.netcooperation within the framework ofEuropol and suggest linking the activitieswith the proposed TPCCC in the hopes ofcreating a Tax Europol capable of bothcoordinating MS tax policies andstrengthening member states’ authoritiesin investigating and uncovering illegalinternational tax schemes;

deleted

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Or. it




85. Furthermore, calls for asignificant strengthening of the FIU.netcooperation within the framework ofEuropol and suggest linking the activitieswith the proposed TPCCC in the hopes ofcreating a Tax Europol capable of bothcoordinating MS tax policies andstrengthening member states’ authoritiesin investigating and uncovering illegalinternational tax schemes;

deleted

Or. en




85. Furthermore, calls for a significantstrengthening of the FIU.net cooperationwithin the framework of Europol andsuggest linking the activities with theproposed TPCCC in the hopes of creatinga Tax Europol capable of bothcoordinating MS tax policies andstrengthening member states’ authoritiesin investigating and uncovering illegalinternational tax schemes;

85. Furthermore, calls for a significantstrengthening of the FIU.net cooperation;

Or. en

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85a. Calls on the Member States, onreforming the Treaties, to support theadoption of decisions in the field of taxpolicy by a qualified majority in theCouncil and within the framework of theordinary legislative procedure;

Or. es

Documents

AMENDMENTS 377 - 783 · Molly Scott Cato, Eva Joly, Sven Giegold, Pascal Durand, Ernest Urtasun, Heidi Hautala, Michel Reimon, Jordi Solé on behalf of the Verts/ALE Group Draft motion