DRAFT REPORT (COM(2026)0308 – C100216/2026 – 2026/0168(CNS))
On the proposal for a Council directive on administrative cooperation in the field of taxation (recast)
ECON-PR-796311
Committee on Economic and Monetary Affairs · Rapporteur: Francisco Assis
DRAFT EUROPEAN PARLIAMENT LEGISLATIVE RESOLUTION
(COM(2026)0308 – C100216/2026 – 2026/0168(CNS))
(Special legislative procedure – consultation – recast)
The European Parliament,
– having regard to the Commission proposal to the Council (COM(2026)0308),
– having regard to Articles 113 and 115 of the Treaty on the Functioning of the European Union, pursuant to which the Council consulted Parliament (C100216/2026),
– having regard to the Interinstitutional Agreement of 28 November 2001 on a more structured use of the recasting technique for legal acts,
– having regard to Rules 113 and 84 of its Rules of Procedure,
– having regard to the report of the Committee on Economic and Monetary Affairs (A100000/2026),
A. whereas, according to the Consultative Working Party of the legal services of the European Parliament, the Council and the Commission, the Commission proposal does not include any substantive amendments other than those identified as such in the proposal and whereas, as regards the codification of the unchanged provisions of the earlier acts together with those amendments, the proposal contains a straightforward codification of the existing texts, without any change in their substance;
1. Approves the Commission proposal as adapted to the recommendations of the Consultative Working Party of the legal services of the European Parliament, the Council and the Commission and as amended below;
2. Calls on the Commission to alter its proposal accordingly, in accordance with Article 293(2) of the Treaty on the Functioning of the European Union;
3. Calls on the Council to notify Parliament if it intends to depart from the text approved by Parliament;
4. Asks the Council to consult Parliament again if it intends to amend the Commission proposal substantially;
5. Instructs its President to forward its position to the Council, the Commission and the national parliaments.
Amendment 1
Proposal for a directive
Recital 2
| Text proposed by the Commission | Amendment |
|---|---|
| (2) This Directive provides for clear and precise rules governing administrative cooperation between Member States to support them in fighting against tax fraud, evasion and avoidance. | (2) This Directive provides for clear and precise rules governing administrative cooperation between Member States to support them in fighting against tax fraud, evasion and avoidance, in order to safeguard tax revenues and ensure fair taxation. |
Or. en
Amendment 2
Proposal for a directive
Recital 4
| Text proposed by the Commission | Amendment |
|---|---|
| (4) To preserve the proportionality of burden on reporting entities, Member States should not introduce or maintain disproportional additional reporting obligations in the area covered by the Directive, by reason of their nature, scope or cumulative burden, that may affect and seriously compromise the balance between the overriding requirement in the public interest and the intrusion into private life set out by this Directive. | deleted |
Or. en
Amendment 3
Proposal for a directive
Recital 5
| Text proposed by the Commission | Amendment |
|---|---|
| (5) Member States should not be exempted from automatically exchanging the information on income and capital as required by Article 4, solely because the information is held by another administrative authority at the government level in that Member State other than the tax administration. In order to establish a level playing field and ensure that information is of high quality and can be effectively used, the information exchanged should also include information that is held in registers and databases by another governmental authority acting on behalf of the State, provided that it is included in the list of mandatory categories for exchange of information on income and capital. Furthermore, to ensure effective access to that information, the access should be granted via electronic means to information in digital format, which should be, where possible, machine readable and retrievable in accordance with the procedures for gathering and processing information in that Member State. | (5) Member States should not be exempted from automatically exchanging the information on income and capital as required by Article 4, solely because the information is held by another administrative authority at the government level in that Member State other than the tax administration. In order to establish a level playing field and ensure that information is of high quality and can be effectively used, the information exchanged should also include information that is held in registers and databases by another governmental authority acting on behalf of the State, provided that it is included in the list of mandatory categories for exchange of information on income, capital and capital gains. Furthermore, to ensure effective access to that information, the access should be granted via electronic means to information in digital format, which should be, where possible, machine readable and retrievable in accordance with the procedures for gathering and processing information in that Member State. |
Or. en
Amendment 4
Proposal for a directive
Recital 7
| Text proposed by the Commission | Amendment |
|---|---|
| (7) Union rules implementing agreements reached in the Organisation for Economic Cooperation and Development (OECD) should take into account the framework developed by the OECD in order to increase the effectiveness of the exchange of information and to reduce administrative burden. As a general principle, Member States should use commentaries and guidance agreed in the OECD as a source of illustration or interpretation and in order to ensure consistency in application across Member States to the extent that those documents are compatible with Union law. | (7) Union rules implementing agreements reached in the Organisation for Economic Cooperation and Development (OECD) should take into account the framework developed by the OECD in order to increase the effectiveness of the exchange of information and the fight against tax fraud, evasion and avoidance. As a general principle, Member States should use commentaries and guidance agreed in the OECD as a source of illustration or interpretation and in order to ensure consistency in application across Member States to the extent that those documents are compatible with Union law. |
Or. en
Amendment 5
Proposal for a directive
Recital 8
| Text proposed by the Commission | Amendment |
|---|---|
| (8) Based on the experience with exchanges under this Directive and international developments in the area of automatic exchange of information, the list of mandatory categories for the exchange of information on income and ownership should be revisited. Income from life-insurance products is not exchanged widely and is to a significant extent already reported and automatically exchanged as financial account information and it is therefore no longer necessary to exchange this category of income and capital. Furthermore, it has been agreed at the OECD4 that exchange of information on ownership and income from immovable property should include information on beneficial ownership. It is therefore appropriate to enhance the information already exchanged under this category of income and capital. | (8) Based on the experience with exchanges under this Directive and international developments in the area of automatic exchange of information, the list of mandatory categories for the exchange of information on income and ownership should be revisited. Income from life-insurance products is not exchanged widely and is to a significant extent already reported and automatically exchanged as financial account information and it is therefore no longer necessary to exchange this category of income and capital. Furthermore, it has been agreed at the OECD4 that exchange of information on ownership, income and capital gains from immovable property should include information on beneficial ownership. It is therefore appropriate to enhance the information already exchanged under this category. |
| 4 Organisation for Economic Co-operation and Development, Framework for the Automatic Exchange of Readily Available Information on Immovable Property for Tax Purposes: OECD Report to G20 Finance Ministers and Central Bank Governors (OECD Publishing October 2025) https://www.oecd.org/content/dam/oecd/en/topics/policy-issues/tax-transparency-and-international-co-operation/framework-for-the-automatic-exchange-of-readily-available-information-on-immovable-property-for-tax-purposes.pdf. | 4 Organisation for Economic Co-operation and Development, Framework for the Automatic Exchange of Readily Available Information on Immovable Property for Tax Purposes: OECD Report to G20 Finance Ministers and Central Bank Governors (OECD Publishing October 2025) https://www.oecd.org/content/dam/oecd/en/topics/policy-issues/tax-transparency-and-international-co-operation/framework-for-the-automatic-exchange-of-readily-available-information-on-immovable-property-for-tax-purposes.pdf. |
Or. en
Amendment 6
Proposal for a directive
Recital 11
| Text proposed by the Commission | Amendment |
|---|---|
| (11) The issuance of advance tax rulings, which facilitate the consistent and transparent application of the law, is common practice, including in the Union. By providing certainty for business, clarification of tax law for taxpayers can encourage investment and compliance with the law and can therefore be conducive to the objective of further developing the single market in the Union on the basis of the principles and freedoms underlying the Treaties. However, rulings concerning tax-driven structures have, in certain cases, led to a low level of taxation of artificially high amounts of income in the country issuing, amending or renewing the advance ruling and left artificially low amounts of income to be taxed in any other countries involved. A high level of transparency is therefore required. | (11) The challenge posed by cross-border tax avoidance, aggressive tax planning and harmful tax competition has increased considerably and has become a major focus of concern within the Union and at global level. Tax base erosion has an impact on national tax revenues, which hinders Member States in applying growth-friendly tax policies and promoting social justice. The issuance of advance tax rulings, which facilitate the consistent and transparent application of the law, is common practice, including in the Union. By providing certainty for business, clarification of tax law for taxpayers can encourage investment and compliance with the law and can therefore be conducive to the objective of further developing the single market in the Union on the basis of the principles and freedoms underlying the Treaties. However, rulings concerning tax-driven structures have, in certain cases, led to a low level of taxation of artificially high amounts of income in the country issuing, amending or renewing the advance ruling and left artificially low amounts of income to be taxed in any other countries involved. A high level of transparency is therefore required. |
Or. en
Amendment 7
Proposal for a directive
Recital 24
| Text proposed by the Commission | Amendment |
|---|---|
| (24) Rather than defining specific tax planning arrangements, it is more effective to endeavour to capture potentially aggressive tax-planning arrangements through the compiling of a list of the features and elements of transactions that present a strong indication of tax avoidance or abuse rather than to define the concept of aggressive tax planning. Those indications are referred to as ‘hallmarks’. | (24) Aggressive tax-planning arrangements have evolved over the years to become increasingly more complex and are always subject to constant modifications and adjustments as a reaction to defensive countermeasures by the tax authorities. Taking this into consideration, rather than defining specific tax planning arrangements, it is more effective to endeavour to capture potentially aggressive tax-planning arrangements through the compiling of a list of the features and elements of transactions that present a strong indication of tax avoidance or abuse rather than to define the concept of aggressive tax planning. Those indications are referred to as ‘hallmarks’. |
Or. en
Amendment 8
Proposal for a directive
Recital 25
| Text proposed by the Commission | Amendment |
|---|---|
| (25) Given that the primary objective of this Directive concerning the reporting of potentially aggressive cross-border tax-planning arrangements should focus on ensuring the proper functioning of the internal market, it is necessary to limit any common rules on reporting to cross-border situations, namely those involving either more than one Member State or a Member State and a third country since such arrangements have a potential impact on the functioning of the internal market. | (25) Given that the primary objective of this Directive concerning the reporting of potentially aggressive cross-border tax-planning arrangements is to preserve the proper functioning of the internal market, any common rules on reporting to cross-border situations, at the level of the Union should be calibrated to what is necessary to achieve this objective, - that is, situations involving either more than one Member State or a Member State and a third country since such arrangements have a potential impact on the functioning of the internal market. |
Or. en
Amendment 9
Proposal for a directive
Recital 27
| Text proposed by the Commission | Amendment |
|---|---|
| (27) Given the experience with exchanges of information regarding potentially aggressive cross-border arrangements and with the objective of reducing administrative burden for companies while preserving the information that is necessary for combatting tax fraud, evasion and avoidance, it is necessary to revise the reporting requirements for potentially aggressive cross-border arrangements. | (27) Given the experience with exchanges of information regarding potentially aggressive cross-border arrangements and with the objective of reducing administrative burden while preserving the information that is necessary for combatting tax fraud, evasion and avoidance, it is necessary to revise the reporting requirements for potentially aggressive cross-border arrangements. |
Or. en
Amendment 10
Proposal for a directive
Recital 28
| Text proposed by the Commission | Amendment |
|---|---|
| (28) The implementation of the Global Minimum Tax via Council Directive (EU) 2022/252310 ensures that all companies in scope are subject to an effective tax rate of at least 15%. | deleted |
| 10 Council Directive (EU) 2022/2523 of 14 December 2022 on ensuring a global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the Union; OJ L 328, 22.12.2022, p. 1, ELI: http://data.europa.eu/eli/dir/2022/2523/oj |
Or. en
Amendment 11
Proposal for a directive
Recital 29
| Text proposed by the Commission | Amendment |
|---|---|
| (29) Therefore, a targeted and proportionate simplification that recognises the compliance burden of these entities is needed. Such a carve-out for such MNE groups should be limited only where the qualified domestic top-up tax applies and be conditional on the fact that no related benefits are granted to the MNE group by that jurisdiction. This way, it is ensured that the minimum taxation is always achieved. Reporting remains in effect when the MNE group is headquartered in a jurisdiction with a side-by-side regime and has Union entities that implement reportable-cross-border arrangements with a jurisdiction that does not have a qualified domestic top-up tax in effect for the tax period or in case related benefits are received. | deleted |
Or. en
Amendment 12
Proposal for a directive
Recital 30
| Text proposed by the Commission | Amendment |
|---|---|
| (30) To further simplify reporting only information that is effectively used by tax authorities should be reported. Furthermore, to ensure better quality of information reported and sufficient time for intermediaries to coordinate, the time frame for reporting should be increased to 90 days after the first step of implementation of the arrangement has been taken. That gives a stable starting point to calculate the filing deadline, since the first step of implementation is a concrete measure that is taken in the implementation of the arrangement, as an initial verifiable act which is the materialisation of the intent to implement the arrangement, that makes the arrangement’s execution irreversible or legally binding, including the signing of contracts that enable implementation. | (30) To simplify reporting only information that is effectively used by tax authorities should be reported. Furthermore, to ensure better quality of information reported and sufficient time for intermediaries to coordinate, the time frame for reporting should be increased to 90 days after the first step of implementation of the arrangement has been taken. That gives a stable starting point to calculate the filing deadline, since the first step of implementation is a concrete measure that is taken in the implementation of the arrangement, as an initial verifiable act which is the materialisation of the intent to implement the arrangement, that makes the arrangement’s execution irreversible or legally binding, including the signing of contracts that enable implementation. |
Or. en
Amendment 13
Proposal for a directive
Recital 31
| Text proposed by the Commission | Amendment |
|---|---|
| (31) The generic nature of hallmarks of category A under Directive (EU) 2018/822 has been proven to have little value for tax administrations in fighting tax fraud, evasion and avoidance, consequentially they generate disproportionate levels of reporting. It is therefore no longer necessary to lay down such generic hallmarks. In addition, and building on the work of the EU Code of Conduct for business taxation both in the area of harmful tax regimes and in establishing a list of non-cooperative tax jurisdictions, it is appropriate to align the scope of Hallmark C1 with the decisions taken by Member States collectively in those areas. | (31) The added value of generic nature of hallmarks of category A under Directive (EU) 2018/822 for tax administrations in fighting tax fraud, evasion and avoidance has not been clearly established. These hallmarks can however create reporting burdens for companies and a corresponding operational processing burden for tax administrations. It is therefore appropriate to reconsider whether such generic hallmarks should continue to apply. In addition, and building on the work of the EU Code of Conduct for business taxation both in the area of harmful tax regimes and in establishing a list of non-cooperative tax jurisdictions, it is appropriate to align the scope of Hallmark C1 with the decisions taken by Member States collectively in those areas. |
Or. en
Amendment 14
Proposal for a directive
Recital 36
| Text proposed by the Commission | Amendment |
|---|---|
| (36) In light of the continually evolving landscape of the digital economy, it is necessary to further clarify the provisions of this Directive with respect to intermediary sellers. These clarifications will provide legal certainty for platform operators and improve the quality of information reported to tax authorities. In order to limit compliance costs for platform operators that are small and medium-sized enterprises, the reporting obligations should not apply where the annual aggregate amount of Consideration remains below a specified threshold. Furthermore, certain intermediary sellers that meet the definition of Reporting Platform Operators should be subject to simplified reporting and due diligence obligations, while transactions between related entities of a Platform Operator, which pose limited risk to tax transparency, should be exempted from the scope of the reporting obligations. To ensure alignment with international standards and prevent regulatory fragmentation worldwide, this new set of rules should be closely aligned with those simultaneously developed by the OECD in the context of the Model Rules for Digital Platforms. | (36) In light of the continually evolving landscape of the digital economy, it is necessary to further clarify the provisions of this Directive with respect to intermediary sellers. These clarifications will provide legal certainty for platform operators and improve the quality of information reported to tax authorities. In order to limit disproportionate reporting burdens for platform operators that are small and medium-sized enterprises, the reporting obligations should not apply where the annual aggregate amount of Consideration remains below a specified threshold. Furthermore, certain intermediary sellers that meet the definition of Reporting Platform Operators should be subject to simplified reporting and due diligence obligations, while transactions between related entities of a Platform Operator, which pose limited risk to tax transparency, should be exempted from the scope of the reporting obligations. To further improve the consistency of the information reported by Reporting Platform Operators across the Union, the Commission in consultation with Member States should develop additional common guidance on the application of key concepts, in particular 'sale', 'Consideration' and the counting of Relevant Activities. To ensure alignment with international standards and prevent regulatory fragmentation worldwide, this new set of rules and future guidance should also be closely aligned with those simultaneously developed by the OECD in the context of the Model Rules for Digital Platforms. |
Or. en
Amendment 15
Proposal for a directive
Recital 37
| Text proposed by the Commission | Amendment |
|---|---|
| (37) Where foreign platform operators report equivalent information on reportable sellers to the respective tax authorities of non-Union jurisdictions, the effective implementation of due diligence procedures and reporting requirements is expected to be assured by the tax authorities of those jurisdictions. However, in instances where this is not the case, foreign platform operators should be obliged to register and report in the Union, and Member States should enforce the registration, due diligence and reporting obligations of such foreign platform operators. Therefore, Member States should lay down rules on penalties applicable to infringements of national provisions adopted pursuant to this Directive and should take all measures necessary to ensure that they are implemented. While the choice of penalties remains within the discretion of Member States, the penalties provided for should be effective, proportionate and dissuasive. Given that digital platforms often have a wide geographical reach, it is appropriate that Member States endeavour to act in a coordinated manner when aiming at enforcement of compliance with the registration and reporting requirements applicable to digital platforms operating from non-Union jurisdictions, including the prevention of digital platforms from being able to operate within the Union as a last resort. Within the limits of its competence, the Commission should facilitate the coordination of such Member States’ actions, thereby taking into account any future common measures towards digital platforms as well as differences in the potential measures available to Member States. Such measures should focus on facilitating the coordination of Member States’ actions and the introduction of provisions that allow for effective compliance measures to be undertaken. To that end, Member States should continue to use the central register to share information with other competent authorities, to support timely and consistent actions in identifying and tackling, non-compliance with registration or reporting requirements by a Platform Operator established outside of the Union. | (37) Where foreign platform operators report equivalent information on reportable sellers to the respective tax authorities of non-Union jurisdictions, the effective implementation of due diligence procedures and reporting requirements is expected to be assured by the tax authorities of those jurisdictions. However, in instances where this is not the case, foreign platform operators should be obliged to register and report in the Union, and Member States should enforce the registration, due diligence and reporting obligations of such foreign platform operators. Therefore, Member States should lay down rules on penalties applicable to infringements of national provisions adopted pursuant to this Directive and should take all measures necessary to ensure that they are implemented. While the choice of penalties remains within the discretion of Member States, the penalties provided for should be effective, proportionate and dissuasive. Given that digital platforms often have a wide geographical reach, it is appropriate that Member States endeavour to act in a coordinated manner when aiming at enforcement of compliance with the registration and reporting requirements applicable to digital platforms operating from non-Union jurisdictions, including the prevention of digital platforms from being able to operate within the Union as a last resort. Within the limits of its competence, the Commission should facilitate the coordination of such Member States’ actions, thereby taking into account any future common measures towards digital platforms as well as differences in the potential measures available to Member States. Such measures should focus on strengthening the coordination of Member States’ enforcement actions, including the application of penalties, and the introduction of provisions that allow for effective compliance measures to be undertaken. To that end, Member States should make full use of the central register to share information with other competent authorities, to support timely, consistent and coordinated actions in identifying and tackling, non-compliance with registration or reporting requirements by a Platform Operator established outside of the Union. |
Or. en
Amendment 16
Proposal for a directive
Recital 62
| Text proposed by the Commission | Amendment |
|---|---|
| (62) Entities that are in scope of Country-by-country reporting and in scope of Directive (EU) 2022/2523 are required to file notifications to inform their tax authority about which entity will file the country-by-country report and which will file the Top-up tax information return for them. Since both notifications require the same information, in order to streamline the processes, alleviate the administrative burden and reduce the associated costs, such entities should be allowed to file those notifications centrally in one Member State. The Member States should then ensure that provisions on exchange information contained in the notifications are applied and, consequently, only one notification would be filed per MNE group. | (62) Entities that are in scope of Country-by-country reporting and in scope of Directive (EU) 2022/2523 are required to file notifications to inform their tax authority about which entity will file the country-by-country report and which will file the Top-up tax information return for them. Since both notifications require similar information, in order to streamline the processes, alleviate the administrative burden and reduce the associated costs, such entities should be allowed to file those notifications centrally in one Member State. The Member States should then ensure that provisions on exchange of information contained in the notifications are applied and, consequently, only one notification would be filed per MNE group. |
Or. en
Amendment 17
Proposal for a directive
Recital 62 a (new)
| Text proposed by the Commission | Amendment |
|---|---|
| (62a) Where a Member State does not receive an expected notification under Section II of Annex III or Article 44(4) of Directive (EU) 2022/2523, it should contact the expected filing entity to establish whether the notification was instead filed centrally in another Member State under Article 16. If so, the competent authorities concerned should determine the reason for not exchanging the required information and resolve the missing exchange without undue delay. If the notification was not filed centrally, local filing is required. |
Or. en
Justification
Connected to the previous recital and is introduced for greater procedural clarity on the steps and consequences to be followed where an expected notification is not received.
Amendment 18
Proposal for a directive
Recital 80
| Text proposed by the Commission | Amendment |
|---|---|
| (80) Feedback by the receiving Member State to the Member State sending the information is a necessary element of the operation of an effective system of automatic information exchange. It is therefore appropriate to underline that Member States' competent authorities should send, at least once a year, feedback on the automatic exchange of information to the other Member States concerned. In practice, this mandatory feedback should be done by arrangements agreed upon bilaterally and with the technical support of the Commission. | (80) Feedback by the receiving Member State to the Member State sending the information is a necessary element of the operation of an effective system of automatic information exchange. It is therefore appropriate to underline that Member States' competent authorities should send, at least once a year, feedback on the automatic exchange of information to the other Member States concerned. Such feedback should include relevant information about the obstacles encountered and cover systemic issues and, where appropriate, individual cases, such as where information cannot be matched with a taxpayer, does not concern a person liable to tax in the receiving Member State or is otherwise redundant for the purposes of this Directive, so as to support the continuous improvement of the exchange of information. In practice, this mandatory feedback should be done by arrangements agreed upon bilaterally and with the technical support of the Commission. The Commission shall take such reporting from Member States into account for the purposes of advancing with further legislative reviews to address persisting loopholes and weaknesses of the present directive. |
Or. en
Amendment 19
Proposal for a directive
Recital 105
| Text proposed by the Commission | Amendment |
|---|---|
| (105) In order to create more certainty for taxpayers and ensure a level playing field across the EU, the possibility to establish further common rules on the criteria included in some of the specific hallmarks is provided in this Directive. Those implementing acts should provide taxpayers and tax administrations with detailed and clear rules on the criteria for the requirements set out in Part II, points D.2(a) and (b) of Annex IV, with the aim to ensure uniform application of the Directive, reduce the compliance burden and level the playing filed. Such measures are expected to have an impact on Member States’ executive and enforcement powers in the field of direct taxation, as well as on Member States’ tax bases. For that reason, it is appropriate to confer powers on the Council, based on a proposal from the Commission, to adopt implementing acts. | (105) In order to create more certainty for taxpayers and ensure a level playing field across the EU, this Directive lays down objective and verifiable indicators of substantive economic activity for the purposes of point D.2(a) of Part II of Annex IV, thereby enhancing legal certainty for taxpayers and intermediaries and promoting a consistent application across Member States. It also provides for the possibility of further common rules on the criteria included in some of the specific hallmarks. Implementing acts should provide taxpayers and tax administrations with detailed and clear rules, in particular on the criteria for the requirements set out in Part II, points D.2(a) and (b) of Annex IV, with the aim of ensuring uniform application of this Directive, reducing the compliance burden and levelling the playing field. Such measures can have an impact on Member States’ executive and enforcement powers in the field of direct taxation, as well as on Member States’ tax bases. For that reason, it is appropriate to confer powers on the Council, based on a proposal from the Commission, to adopt those implementing acts. |
Or. en
Amendment 20
Proposal for a directive
Recital 105 a (new)
| Text proposed by the Commission | Amendment |
|---|---|
| (105a) Member States may also, within the framework of administrative cooperation, develop common guidance on the practical application of the wider set of the hallmarks and the main benefit test set out in Annex IV. Such guidance may further support a common understanding and a coherent application of the reporting requirements and contribute to greater consistency and predictability in the application of this Directive throughout the Union. |
Or. en
Justification
Connected to, and expands on, the previous recital to bring greater clarity.
Amendment 21
Proposal for a directive
Recital 107 a (new)
| Text proposed by the Commission | Amendment |
|---|---|
| (107a) The categories of income and capital subject to automatic exchange of information currently do not extend to other high-value assets, such as vessels, aircraft, art, jewellery and precious metals, including where held in free ports or safe deposit boxes. Nor do they extend to information on the beneficial ownership of, or gains on the disposal of, such assets. Their exclusion leaves a potential gap that could be exploited for tax avoidance or evasion. The Commission should therefore assess the need for, and appropriate means of, extending automatic exchange to those assets, to information on their beneficial ownership and to gains on their disposal, having regard to the risk of tax evasion and avoidance associated with each category, the capacity of tax authorities to identify and value such assets, and the need for a common Union approach to address those risks effectively. |
Or. en
Justification
Related to changes in scope of article 4 on Automatic Exchange of Information on income.
Amendment 22
Proposal for a directive
Article 1 – paragraph 1
| Text proposed by the Commission | Amendment |
|---|---|
| 1. This Directive lays down the rules and procedures under which the Member States shall cooperate with each other with a view to exchanging information for the administration and enforcement of the domestic laws of the Member States concerning the taxes referred to in Article 2. | 1. This Directive lays down the rules and procedures under which the Member States shall cooperate with each other with a view to exchanging information that is foreseeably relevant to the administration and enforcement of the domestic laws of the Member States concerning the taxes referred to in Article 2. |
Or. en
Amendment 23
Proposal for a directive
Article 1 – paragraph 3 – subparagraph 1
| Text proposed by the Commission | Amendment |
|---|---|
| This Directive shall not affect the application in the Member States of the rules on mutual assistance in criminal matters. 4. Member States shall not introduce or maintain, after the entry into force of this Directive, any domestic reporting obligations that require the collection, reporting, or transmission of information which substantially duplicates information required to be reported under Chapter II of this Directive. | This Directive shall not affect the application in the Member States of the rules on mutual assistance in criminal matters. |
Or. en
Amendment 24
Proposal for a directive
Article 1 – paragraph 3 – subparagraph 2
| Text proposed by the Commission | Amendment |
|---|---|
| For the purposes of first subparagraph, a national reporting obligation shall be considered duplicative where it requires reporting of the same or substantially similar data, from the same or equivalent categories of reporting entities or persons, and within a comparable timeframe, as that required under this Directive. | deleted |
Or. en
Amendment 25
Proposal for a directive
Article 3 – paragraph 1 – point 19 – paragraph 1 – introductory part
| Text proposed by the Commission | Amendment |
|---|---|
| ‘cross-border arrangement’ means an arrangement concerning either more than one Member State or a Member State and a third country where at least one of the conditions set out in points (a) to (e) is met, unless the conditions set out in point (f) are satisfied: | ‘cross-border arrangement’ means an arrangement concerning either more than one Member State or a Member State and a third country where at least one of the conditions set out in points (a) to (e) is met: |
Or. en
Amendment 26
Proposal for a directive
Article 3 – paragraph 1 – point 19 – paragraph 1 – point f
| Text proposed by the Commission | Amendment |
|---|---|
| (f) each of the participants in the arrangements is either part: | deleted |
| (i) of an MNE group or a large-scale domestic group, which for the tax period falls within the scope of the rules laid down in Council Directive 2022/2523 or, as regards third-country jurisdictions, the OECD Model Rules, unless the ultimate parent entity of that MNE group is located in a jurisdiction with a qualified side-by-side regime for the tax period; or | |
| (ii) of an MNE group or a large-scale domestic group, which for the tax period falls within the scope of the rules laid down in Council Directive 2022/2523 or, as regards third-country jurisdictions, the OECD Model Rules, and is directly or indirectly held by an Ultimate Parent Entity that is located in a jurisdiction with a qualified side-by-side regime for the tax period and both of the following conditions are met: (1) the participant is subject to a qualified domestic top-up tax for the tax period; (2) no refund or direct or indirect financial benefit is granted in relation to that tax. |
Or. en
Amendment 27
Proposal for a directive
Article 4 – paragraph 1 – subparagraph 1 – point d
| Text proposed by the Commission | Amendment |
|---|---|
| (d) ownership , including beneficial ownership as defined in Article 2(1), point 28 of Regulation (EU) 2024/1624 of the European Parliament and of the Council27 , of and income from immovable property; | (d) ownership , including beneficial ownership as defined in Article 2(1), point 28 of Regulation (EU) 2024/1624 of the European Parliament and of the Council27 , of income, and capital gains from immovable property; |
| 27 Regulation (EU) 2024/1624 of the European Parliament and of the Council of 31 May 2024 on the prevention of the use of the financial system for the purposes of money laundering or terrorist financing (Text with EEA relevance); OJ L, 2024/1624, 19.6.2024, ELI: http://data.europa.eu/eli/reg/2024/1624/oj. | 27 Regulation (EU) 2024/1624 of the European Parliament and of the Council of 31 May 2024 on the prevention of the use of the financial system for the purposes of money laundering or terrorist financing (Text with EEA relevance); OJ L, 2024/1624, 19.6.2024, ELI: http://data.europa.eu/eli/reg/2024/1624/oj. |
Or. en
Amendment 28
Proposal for a directive
Article 16 – paragraph 1 – subparagraph 3 – point d
| Text proposed by the Commission | Amendment |
|---|---|
| (d) identification of the constituent entity that will file the report referred to in Article 44 of Directive (EU) 2022/2523 and Section II of Annex III of this Directive; | (d) identification, tax residence and address of the constituent entity that will file the report referred to in Article 44 of Directive (EU) 2022/2523 and Section II of Annex III of this Directive; |
Or. en
Amendment 29
Proposal for a directive
Article 16 – paragraph 2 a (new)
| Text proposed by the Commission | Amendment |
|---|---|
| 2a. Where the competent authority of a Member State does not receive, within the deadline specified in paragraph 2, a notification that it expects to receive by way of automatic exchange of information concerning one or more constituent entities located in that Member State, it shall contact the filing entity who shall provide information on whether the notification was filed centrally in another Member State. |
Or. en
Justification
Provides procedural clarity on the basis of the changes to article 16.
Amendment 30
Proposal for a directive
Article 16 – paragraph 2 b (new)
| Text proposed by the Commission | Amendment |
|---|---|
| 2b. Where, pursuant to paragraph 2a, it is established that the notification was filed centrally in another Member State, the competent authority that did not receive the notification shall inform the competent authority of that Member State, who shall, without undue delay, exchange the notification. |
Or. en
Justification
Provides procedural clarity on the basis of the changes to article 16.
Amendment 31
Proposal for a directive
Article 16 – paragraph 2 c (new)
| Text proposed by the Commission | Amendment |
|---|---|
| 2c. Where the notification is not filed centrally, the obligations laid down in Section II of Annex III to this Directive and Article 44(4) of Directive (EU) 2022/2523 shall apply. |
Or. en
Justification
Provides procedural clarity on the basis of the changes to article 16.
Amendment 32
Proposal for a directive
Article 25 – paragraph 5
| Text proposed by the Commission | Amendment |
|---|---|
| 5. In the cases referred to in paragraph 1 where one or more persons of common or complementary interest are Reporting Platform Operators as defined in Section I, A.4(b) of Annex V, those controls shall be carried out for the purpose of ensuring compliance with Article 9 and Annex V, taking into account the Reporting Platform Operator’s economic activity or the provision of relevant activities within the Union. The findings of those controls may support the coordination of Member States’ actions to ensure compliance, including by applying the penalties referred to in Article 34. | 5. In the cases referred to in paragraph 1 where one or more persons of common or complementary interest are Reporting Platform Operators as defined in Section I, A.4(b) of Annex V, those controls shall be carried out for the purpose of ensuring compliance with Article 9 and Annex V, taking into account the Reporting Platform Operator’s economic activity or the provision of relevant activities within the Union. The findings of those controls shall support the coordination of Member States’ actions to ensure compliance and support enforcement, including as regards the application of the penalties referred to in Article 34. |
Or. en
Amendment 33
Proposal for a directive
Article 28 – paragraph 2 a (new)
| Text proposed by the Commission | Amendment |
|---|---|
| 2a. Where the competent authority of a Member State that has received information under this Directive becomes aware, or has reason to believe, that the information concerning a person liable to tax is inaccurate or duplicated, it shall without undue delay provide substantiated feedback to the competent authority of the Member State that provided the information. |
Or. en
Justification
Takes into account the recommendations on the recast of DAC from the European Data Protection Supervisor to enhance the accuracy and usefulness of data exchanged under the Directive.
Amendment 34
Proposal for a directive
Article 28 – paragraph 2 b (new)
| Text proposed by the Commission | Amendment |
|---|---|
| 2b. Where the competent authority of a Member State that provided the information receives feedback under paragraph 3 or other substantiated feedback, that authority shall take appropriate steps to verify the information and, where the feedback is confirmed, to correct it to prevent its repeated exchange. |
Or. en
Justification
Takes into account the recommendations on the recast of DAC from the European Data Protection Supervisor to enhance the accuracy and usefulness of data exchanged under the Directive.
Amendment 35
Proposal for a directive
Article 28 – paragraph 2 c (new)
| Text proposed by the Commission | Amendment |
|---|---|
| 2c. Where the verification confirms that the information is inaccurate or duplicated, the competent authority of the Member State that received the feedback shall, without undue delay, communicate the inaccuracy or duplication, together with the actions taken as follow-up, to each competent authority to which the information was received. |
Or. en
Justification
Takes into account the recommendations on the recast of DAC from the European Data Protection Supervisor to enhance the accuracy and usefulness of data exchanged under the Directive.
Amendment 36
Proposal for a directive
Article 30 – paragraph 1 – subparagraph 4
| Text proposed by the Commission | Amendment |
|---|---|
| Such information may also be used for statistical purposes. | Such information may also be used for statistical purposes, in accordance with the safeguards applicable to the processing of personal data for statistical purposes under Article 89 of Regulation (EU) 2016/679 and Article 13 of Regulation (EU) 2018/1725. |
Or. en
Amendment 37
Proposal for a directive
Article 36 – paragraph 3 – point b
| Text proposed by the Commission | Amendment |
|---|---|
| (b) the taxpayer was identified through government verification services of Member States or equivalent EU services or the EUID attributed in accordance with Directive 2017/1132. | (b) the taxpayer was identified through government verification services of Member States or equivalent EU services or the EUID attributed in accordance with Directive 2017/1132 and the TIN reported corresponds to that same taxpayer. |
Or. en
Amendment 38
Proposal for a directive
Article 38 – paragraph 2
| Text proposed by the Commission | Amendment |
|---|---|
| 2. Member States shall ensure that tax authorities have the power to access and search, directly and immediately, bank account information available through the bank account registers referred to in Article 16(1) of Directive 2024/1640. | 2. Member States shall ensure that tax authorities have the power to access and search, directly and immediately and free of charge, bank account information available through the bank account registers referred to in Article 16(1) of Directive 2024/1640. |
Or. en
Amendment 39
Proposal for a directive
Article 38 – paragraph 3
| Text proposed by the Commission | Amendment |
|---|---|
| 3. Member States shall ensure that tax authorities have immediate and direct access free of charge to information which allows for the identification in a timely manner of any real estate property and of the natural persons or legal entities or legal arrangements owning that property, as well as to information allowing for the identification and analysis of transactions involving real estate as referred to in Article 18 of Directive (EU) 2024/1640. The access shall be provided via a single access point to be established in each Member State which allows competent authorities to access, via electronic means, information in digital format, which shall be, where possible, machine-readable. | 3. Member States shall ensure that tax authorities have immediate and direct access free of charge to information which allows for the identification in a timely manner of any real estate property and of the natural persons or legal entities or legal arrangements owning that property, as well as to information allowing for the identification and analysis of transactions involving real estate as referred to in Article 18 of Directive (EU) 2024/1640. The access shall be provided via a single access point to be established in each Member State which allows competent authorities to access, directly and immediately via electronic means, information in digital format, which shall be, where possible, machine-readable. |
Or. en
Amendment 40
Proposal for a directive
Article 38 – paragraph 3 a (new)
| Text proposed by the Commission | Amendment |
|---|---|
| 3a. Access under paragraphs 1, 2 and 3 shall be subject to appropriate access controls and shall be logged for the purposes of ex-post audit and supervision. |
Or. en
Amendment 41
Proposal for a directive
Article 39 – paragraph 1
| Text proposed by the Commission | Amendment |
|---|---|
| Member States shall ensure that tax authorities have direct and expeditious access to the information necessary for those purposes which is held in existing national registers and databases concerning payments of pensions, in accordance with the conditions laid down by national law. | Member States shall ensure that tax authorities have direct and expeditious access to the information necessary for the assessment, administration and enforcement of taxation by the competent tax authorities of that Member State, which is held in existing national registers and databases concerning payments of pensions, in accordance with the conditions laid down by national law. Such access by tax authorities shall be subject to appropriate access controls and shall be logged for the purposes of ex-post audit and supervision. |
Or. en
Amendment 42
Proposal for a directive
Article 43 – paragraph 1
| Text proposed by the Commission | Amendment |
|---|---|
| 1. The Commission shall be empowered to adopt implementing acts, in accordance with the procedure referred to in Article 51(2), to establish the standard form in digital format, including the linguistic arrangement to be used for automatic exchange of information pursuant to Articles 4 to 9 and Articles 12, 15 and 16. | 1. The Commission shall be empowered to adopt implementing acts, in accordance with the procedure referred to in Article 51(2), to establish and, where necessary, update the standard form in digital format, including the linguistic arrangement to be used for automatic exchange of information pursuant to Articles 4 to 9 and Articles 12, 15 and 16. |
Or. en
Amendment 43
Proposal for a directive
Article 52 – paragraph 1
| Text proposed by the Commission | Amendment |
|---|---|
| On the basis of a proposal from the Commission, the Council shall, within 5 years from the date of entry into force of this Directive, adopt an implementing act, establishing the applicable criteria for the requirements set out in Part II, points D.2(a) and (b) of Annex IV. | On the basis of a proposal from the Commission, the Council shall, within 3 years from the date of entry into force of this Directive, adopt an implementing act, establishing the applicable criteria for the requirements set out in Part II, points D.2(a) and (b) of Annex IV. |
Or. en
Amendment 44
Proposal for a directive
Article 53 – title
| Text proposed by the Commission | Amendment |
|---|---|
| Reporting | Reporting and legislative review |
Or. en
Justification
These changes relate to the revised scope of Article 4 and the further enhancement of the automatic exchange of information.
Amendment 45
Proposal for a directive
Article 53 – paragraph 1
| Text proposed by the Commission | Amendment |
|---|---|
| Every five years after 1 January 2013, the Commission shall submit a report on the application of this Directive to the European Parliament and to the Council. | By 31 December 2030, and every three years thereafter, the Commission shall submit a report on the application of this Directive to the European Parliament and to the Council assessing its impact on the detection and deterrence of tax evasion and tax avoidance, and identify any loopholes in the regulatory framework revealed by this information. The report shall take into account the information and statistical data communicated by Member States under Article 48 and shall assess the quality and usability of the information exchanged, the results achieved, the incremental tax revenues generated, and the illicit practices identified through administrative cooperation under this Directive. |
Or. en
Justification
These changes relate to the revised scope of Article 4 and the further enhancement of the automatic exchange of information.
Amendment 46
Proposal for a directive
Article 53 – paragraph 1 a (new)
| Text proposed by the Commission | Amendment |
|---|---|
| The report shall further assess the need for, and most appropriate means of, expanding the categories of income and capital subject to automatic exchange of information under Article 4 to further asset categories, including financial assets and non-financial assets such as cash, art, gold or other valuables, wherever held, including in free ports, customs warehouses or safe deposit boxes, ownership of vessels and aircrafts, and accounts held at larger peer-to-peer lending, crowdfunding and similar platforms. Such an assessment shall also consider the inclusion of information on the beneficial ownership of, and capital gains realised on the disposal of, these assets. |
Or. en
Justification
These changes relate to the revised scope of Article 4 and the further enhancement of the automatic exchange of information.
Amendment 47
Proposal for a directive
Article 53 – paragraph 1 b (new)
| Text proposed by the Commission | Amendment |
|---|---|
| On the basis of the report, the Commission may submit a legislative proposal to update this Directive, following consultations with Member States and stakeholders. |
Or. en
Justification
These changes relate to the revised scope of Article 4 and the further enhancement of the automatic exchange of information.
Amendment 48
Proposal for a directive
Annex IV – Part II – subpart D – point 2 – point a
| Text proposed by the Commission | Amendment |
|---|---|
| (a) that do not carry on a substantive economic activity supported by adequate staff, equipment, assets and premises; and | (a) that do not carry on a substantive economic activity, sustained by the following indicators: |
| (i) absence of premises for its exclusive use or premises shared with entities of the same group; | |
| (ii) absence of at least one active bank account or e-money account through which the relevant income is received; | |
| (iii) absence of either: | |
| (A) one or more appropriately qualified and authorised directors or equivalent persons who are tax resident in, or sufficiently close to, the jurisdiction of residence and who actively and independently exercise their functions; or | |
| (B) a majority of full-time equivalent employees who are tax resident in, or sufficiently close to, the jurisdiction of residence and are qualified to carry out the activities generating the relevant income; | |
| (iv) absence of assets and equipment proportionate to the activities carried out; and |
Or. en
Justification
Building on Article 52 in relation to the development of hallmarks.
Amendment 49
Proposal for a directive
Annex IV – Part II – subpart D – point 2 – point c
| Text proposed by the Commission | Amendment |
|---|---|
| (c) where the beneficial owners of such persons, legal arrangements or structures, as defined in Regulation (EU) 2024/1624 , are made unidentifiable. | (c) where the beneficial owners of such persons, legal arrangements or structures, as defined in Regulation (EU) 2024/1624 , are made unidentifiable or cannot be identified through reasonable means. |
Or. en
Justification
Building on Article 52 in relation to the development of hallmarks.
Amendment 50
Proposal for a directive
Annex V – Section I – paragraph 1 – point A – point 3 – point b
| Text proposed by the Commission | Amendment |
|---|---|
| (b) facilitates the provision of Relevant Activities for which the aggregate Consideration at the level of the Platform over the previous calendar year is less than EUR 50 000 and that notifies the tax administration of the Member State of election that it opts to be treated as such. | (b) facilitates the provision of Relevant Activities for which the aggregate Consideration at the level of the Platform over the previous calendar year is less than EUR 50 000 and that notifies the tax administration of the Member State of election that it opts to be treated as such, identifying the Platform Operator's TIN and any Related Entity, as defined in paragraph C.1, that operates another Platform. The tax administration shall record each notification received under this subparagraph for the purpose of enabling cross-referencing of elections made by the same Entity or its Related Entities. |
Or. en
Amendment 51
Proposal for a directive
Annex V – Section I – paragraph 1 – point A – point 3 – point b a (new)
| Text proposed by the Commission | Amendment |
|---|---|
| (ba) The Platform Operator shall renew the notification by [31 January] each year in respect of the preceding calendar year. |
Or. en
Justification
Connected to the previous paragraph (b) and is introduced to develop the procedure for renewing the EUR 50 000 threshold election.
Amendment 52
Proposal for a directive
Annex V – Section IV – point F – point 7
| Text proposed by the Commission | Amendment |
|---|---|
| 7. Where a Reporting Platform Operator does not comply with the obligation to report in accordance with Section III , subparagraph A(3) of this Annex after two reminders by the Member State of single registration, that Member State shall, in accordance with Article 34, take the necessary measures to ensure that penalties provided are implemented in case of infringements, and to revoke the registration of the Reporting Platform Operator made pursuant to Article 10 . The registration shall be revoked not later than after the expiration of 90 days but not prior to the expiration of 30 days after the second reminder. | 7. Where a Reporting Platform Operator does not comply with the obligation to report in accordance with Section III , subparagraph A(3) of this Annex after two reminders by the Member State of single registration, that Member State shall, in accordance with Article 34, take the necessary measures to ensure that effective penalties are implemented in case of infringements, and to revoke the registration of the Reporting Platform Operator made pursuant to Article 10 . The registration shall be revoked not later than after the expiration of 90 days but not prior to the expiration of 30 days after the second reminder. |
Or. en
Amendment 53
Proposal for a directive
Annex V – Section IV – point F – point 8 – introductory part
| Text proposed by the Commission | Amendment |
|---|---|
| 8. Member States’ competent authorities shall endeavour to notify the following information, of which they are aware and which may be useful to the competent authorities of the other Member States for enforcement purposes, [ in relation to cases of non-compliance] referred to in subparagraphs 6 and 7 : | 8. Member States’ competent authorities shall notify the following information, of which they are aware and which may be useful to the competent authorities of the other Member States for enforcement purposes, [ in relation to cases of non-compliance] referred to in subparagraphs 6 and 7 : |
Or. en
Amendment 54
Proposal for a directive
Annex V – Section IV – point F – point 8 – point d
| Text proposed by the Commission | Amendment |
|---|---|
| (d) any compliance or enforcement action taken towards the Platform Operator by one or more Member States, and their results if they are known. | (d) any compliance, enforcement action or penalties taken, or planned, towards the Platform Operator by one or more Member States, and their results if they are known. |
Or. en