Kaip skaityti šį puslapį. Čia rodomas sutapimas, o ne priežastingumas: tai, kad organizacija domėjosi šiuo aktu ar susitiko su Komisija, savaime nereiškia, kad ji nulėmė akto turinį. Visi skaičiai — tiesioginiai įrašų skaičiavimai iš oficialių ES registrų.
Kas domėjosi šiuo aktu (ES skaidrumo registras)
Šalis
Organizacijų
BE
4
MT
3
FR
2
NL
1
CY
1
DE
1
ES
1
Šaltinis: ES skaidrumo registras. n = 13 organizacijų, nurodžiusių šį aktą savo registro įraše; x — būstinės šalis, y — organizacijų skaičius.
Šaltinis: Europos Komisijos skelbiami susitikimai. n = 195 susitikimų su šį aktą nurodžiusiomis organizacijomis; x — ketvirtis pagal susitikimo datą, y — susitikimų skaičius.
Susitikimai skelbiami tik su Komisijos nariais, jų kabinetais ir generaliniais direktoriais. Ankstyvas susitikimas nereiškia įtakos rezultatui — tai rodo tik prieigą, ir taip jį reikia skaityti.
Šaltinis: „Have your say“ portalas. n = 270 atsiliepimų, pažymėtų šiuo aktu; skaičiuota pagal teikėjo nurodytą šalį ir tipą.
Kas palaikė, kas kėlė problemas — pagal teikėjo tipą
Nuotaika vertinta raktažodžiais, ne prasmės analize — tai temperatūros matas, ne balsavimas. Kiekvienas skaičius atsidaro kaip sąrašas įrašų, iš kurių jis suskaičiuotas.
Ekspertų, NVO ir profesinių organizacijų pozicijos
Atrinkta pagal teikėjo tipą, kurį jis pats nurodė: mokslo įstaigos, NVO, aplinkosaugos ir vartotojų organizacijos, profesinės sąjungos. Verslo asociacijų pozicijos rodomos aukščiau esančiose skiltyse.
We support the objective of simplifying and consolidating the Directive on Administrative Cooperation, but we emphasize that particular attention should be given to the practical implications of DAC8 for the crypto-asset ecosystem. The effectiveness of DAC8 depends less on the breadth of its formal scope and more on whether its obligations are realistically enforceable. In its current form, there is a risk that reporting duties would extend to actors who do not possess the data, control, or operational capacity required to comply. A recast of the DAC presents an important opportunity to…
Privacy First (https://privacyfirst.nl/en/) is a Dutch non-profit organisation with financial privacy as one of its focus areas. We understand the necessity to clarify, simplify and improve the functioning of EU rules on administrative cooperation in the field of taxation, that should also provide a better protection of the financial human rights of the citizens of the EU. We note that the focus of DAC is mainly on increasing the revenues of Member States, potentially increasing the revenues of the EU (indirectly) and on crime-fighting objectives, and that too little attention is paid to…
The European Commission should build a long-term tax simplification program from current reform efforts. A focus on sustained growth, meaningful metrics, and institutional capabilities that keep simplification a focus in future regulatory efforts should underpin the decluttering agenda.
We welcome the initiative to simplify and clarify reporting obligations under the Directive on Administrative Cooperation (DAC), and potentially consolidate various provisions into a single Directive for greater clarity. We note that recasting the DAC could help reduce the reporting burden on large companies and SMEs, as well as tax administrations. This is positive, provided it does not increase the risk of tax avoidance or reduce tax revenues. The assessment of DAC highlights the many benefits generated by this legal framework: strengthened ability of Member States to fight tax fraud,…
· We welcome the initiative to simplify and clarify reporting obligations under the Directive on Administrative Cooperation (DAC), and potentially consolidate various provisions into a single Directive for greater clarity. · We note that recasting the DAC could help reduce the reporting burden on both large companies and SMEs, as well as tax administrations. This is positive, provided it does not increase the risk of tax avoidance or reduce tax revenues. The assessment of DAC highlights the many benefits generated by this legal framework: strengthened ability of Member States to fight tax…
Università degli studi di Ferrara · mokslo įstaiga · IT · 2024-07-29 ↗ originalus šaltinis
Accolgo e ringrazio la Commissione europea per lopportunità offerta nel valutare la direttiva 2011/16/UE cd. DAC del Consiglio e le relative modifiche che negli anni sono intervenute. La direttiva ha assunto negli anni un ruolo fondamentale divenendo un vero e proprio testo unico in merito allo scambio di informazioni. In questa sede risulta fondamentale valutare le possibili incompatibilità/tensioni che possono ravvisarsi tra la DAC 6( quinta modifica alla DAC1) e il diritto primario dellUnione facendo in modo che possa essere posta dai legislatori europei una soluzione al problema.
DAC 6 raises several issues of compatibility with primary law. It should be more comprehensively revised, ensuring such compatibility, following what was indicated by CJEU in the Berlioz and in Orde v Vlaamse Balies Cases. DAC should not just address mutual administrative assistance but also foster the domestic tax systems transparency as a whole and safeguard the right to good administration in cross-border tax matters. Shifting focus from detecting non-compliance to building systems that promote compliance by design would represent an advancement. By facilitating data that can be used to…
In response to the public feedback requested by the EU Commission in relation to its Tax fraud & evasion strengthening rules on administrative cooperation and expanding the exchange of information initiative, the Tax Justice Network makes a number of recommendations to improve the recently proposed crypto reporting rules under the directive on administrative cooperation DAC8 Proposal. The rules proposed under DAC8 should be expanded to cover crypto-asset service provider reporting of not just EU resident but also non-EU resident customers. This so-called wider approach makes sense not just…
Blockchain for Europe (BC4EU), the Brussels-based trade association representing the blockchain and crypto sector at EU level, is pleased to have the opportuinity to submit its feedback to the European Commission's DAC8 proposal. Although not directly related to the blockchain sector, this legislative proposal is another key component of the new regulatory framework established by the EU around crypto assets and companies providing services around them, together with the Markets-in-Crypto-Assets (MiCA) Regulation, the DLT-Pilot Regime and the AML Package, among others. This position paper is…
Tax fraud and evasion, as well as corruption and money laundering, are assuming more and more the traits of an international, well-organized crime. Examples are infinite and unfortunately, it is a spreading disease. Unless the answer is well-concerted, based on cooperation and information exchange among countries and law enforcement agencies, including banks, the battle is lost. with this initiative, the EU should aim to: a. Inclusion (all stakeholders to be affected). b. Regulation (clear rules and framework of cooperation) c. Global reach (not only member countries but also those applying…
• There is need for stronger financial norms and rules to protect the public interest, with regard to corporate taxation, concessions, public procurements, privatizations, loans & financial balances that currently often privatize profits while socializing the losses. Building sound financial normative frameworks based on social commitments will contribute to increasing public budgets. • We need to re-shape tax systems by better balancing between the interests of different groups in a society. The EU Member States have different tax systems and not all of them are clearly oriented to cope with…
European Anti Poverty Network Nederland · NVO · NL · 2020-11-26 ↗ originalus šaltinis
Als EAPN Nederland vinden we het voorkomen van belastingfraude en belastingontwijking zeer belangrijk. We zijn dan ook verheugd over de installatie van een speciale commissie door het Europees Parlement. Naast het beëindigen van allerlei, vaak nationale, sluiproutes die ontwijking mogelijk maken, zien we twee belangrijke stappen die ook gezet moeten worden, naast deze nieuwe regelgeving, die we begroeten: 1. het beëindigen van de het gebruik van belastingen als concurrentiemiddel onderling, zoals dat met de profit tax gebeurt 2. het beëindigen van belastingparadijzen binnen de EU zelf.…
The proposal for a new Directive on administrative cooperation in the tax area is a technical work on the administrative level, containing no new measure to strengthen the cooperation rules. Therefore CESI hopes that the proposal is not the final act of DAC directives, but a new efficient base for further tax cooperation actions in a more transparent way.
Ką darė nacionaliniai parlamentai
Valstybių narių parlamentų reakcija į Komisijos pasiūlymą — iš IPEX (tarpparlamentinio ES informacijos mainų tinklo). Pagrįsta nuomonė yra oficialus subsidiarumo prieštaravimas pagal Protokolą Nr. 2; politinis dialogas — neprivaloma nuomonė Komisijai.
1
Politiniai dialogai
16
Svarstymas
Šalis
Parlamentas / rūmai
Svarstymas
Pagrįstos nuomonės
Politiniai dialogai
CZ
Czech Senate
baigtas
1
BE
Belgian Senate
baigtas
CZ
Czech Chamber of Deputies
baigtas
DE
German Bundestag
baigtas
DE
German Bundesrat
baigtas
DK
Danish Parliament
vykdomas
ES
Spanish Cortes Generales - Congress of Deputies
vykdomas
FI
Finnish Parliament
vykdomas
FR
French National Assembly
vykdomas
IE
Irish Houses of Oireachtas
baigtas
NL
Dutch House of Representatives
baigtas
PL
Polish Senate
vykdomas
PL
Polish Sejm
baigtas
SE
Swedish Parliament
vykdomas
SI
Slovenian National Assembly
vykdomas
SK
Slovak Republic National Council
vykdomas
Šaltinis: IPEX įrašas apie pasiūlymą COM/2009/0029. n = 16 rūmų, pradėjusių svarstymą; lentelėje tik jie. Subsidiarumo terminas: —. ↗ IPEX
Lietuvos Seimas svarstymo dėl šio pasiūlymo IPEX duomenimis nepradėjo.
Tarybos (valstybių narių vyriausybių) balsavimo įrašai nebeskelbiami kaip atvirų duomenų rinkinys — Tarybos rinkinys oficialiai nutrauktas, o svetainė programinės prieigos neleidžia. Balsavimo rezultatai lieka tik posėdžių protokoluose.