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PARALLEL TEXTS
Lotta all’evasione fiscale: la Commissione propone di ampliare il campo di applicazione dello scambio automatico di informazioni nell’UE
Inglese tratto da:
http://europa.eu/rapid/press-release_IP-13-530_en.htm
Italiano tratto da:
http://europa.eu/rapid/press-release_IP-13-530_it.htm
Data documento: 12-06-2013
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Fighting tax evasion: Commission proposes widest scope of automatic exchange of information within the EU
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Lotta all’evasione fiscale: la Commissione propone di ampliare il campo di applicazione dello scambio automatico di informazioni nell’UE
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Today, the Commission has proposed extending the automatic exchange of information between EU tax administrations, as part of the intensified fight against tax evasion.
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La Commissione ha proposto oggi di ampliare lo scambio automatico di informazioni tra le amministrazioni fiscali dell’Unione per intensificare la lotta all’evasione fiscale.
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Under the proposal, dividends, capital gains, all other forms of financial income and account balances, would be added to the list of categories which are subject to automatic information exchange within the EU (see MEMO/13/533).
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La proposta prevede che dividendi, plusvalenze, tutte le altre forme di reddito finanziario e i saldi dei conti siano aggiunti all’elenco delle categorie soggette allo scambio automatico di informazioni nell’UE (si veda il MEMO/13/533).
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This paves the way for the EU to have the most comprehensive system of automatic information exchange in the world.
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Con questa proposta l’Unione disporrà del sistema di scambio automatico di informazioni più completo al mondo.
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Algirdas Šemeta, Commissioner for Taxation, Customs, Statistics, Audit and Anti-Fraud, said:
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Algirdas Šemeta, commissario per la Fiscalità e l’unione doganale, le statistiche, l’audit interno e la lotta antifrode, ha dichiarato:
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" With today's proposal, Member States will be better equipped to assess and collect the taxes they are due, while the EU will be well positioned to push for higher standards of tax good governance globally.
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“Con la proposta odierna gli Stati membri disporranno di uno strumento più efficace per accertare e riscuotere le imposte loro dovute, mentre l’Unione sarà in una migliore posizione per promuovere a livello mondiale norme più rigorose di buona governance in materia fiscale.
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It will be another powerful weapon in our arsenal to lead a strong attack against tax evasion."
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Sarà un’altra arma potente nel nostro arsenale per contrastare con forza l’evasione fiscale.”
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Two key pieces of legislation already provide for the automatic exchange of information within the EU.
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Due importanti atti legislativi prevedono già lo scambio automatico di informazioni nell’UE.
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The EU Savings Tax Directive ensures that Member States collect data on the savings of non-resident individuals, and automatically provide this data to the tax authorities where those individuals reside.
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La direttiva UE sulla tassazione dei redditi da risparmio impone agli Stati membri l’obbligo di raccogliere dati sui risparmi dei soggetti non residenti e di trasmetterli automaticamente alle autorità fiscali dei rispettivi paesi di residenza.
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This system has been in place since 2005.
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Tale sistema è in vigore dal 2005.
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A proposal is on the table in Council to strengthen this Directive, and enlarge its scope.
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Una proposta intesa a rafforzare questa direttiva e ad ampliarne l’ambito di applicazione è attualmente in discussione al Consiglio.
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At the European Council in May 2013, Member States committed to adopting the revised Savings Directive before the end of the year.
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Al Consiglio europeo del maggio 2013 gli Stati membri si sono impegnati ad adottarne la revisione entro la fine dell’anno.
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The Administrative Cooperation Directive foresees the automatic exchange of information on other forms of income from January 1 2015. These are:
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La direttiva sulla cooperazione amministrativa prevede, a partire dal 1° gennaio 2015, lo scambio automatico di informazioni su altre forme di reddito:
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employment, directors' fees, life insurance, pensions and property.
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redditi da lavoro, compensi per dirigenti, prodotti di assicurazione sulla vita, pensioni e proprietà e redditi immobiliari.
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Today's proposal seeks to revise the Administrative Cooperation Directive, so that automatic information exchange will also apply to dividends, capital gains, other financial income and account balances from that date.
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La proposta odierna mira a rivedere questa direttiva in modo che, a partire da tale data, lo scambio automatico di informazioni sia applicato anche a dividendi, plusvalenze, altri redditi finanziari e saldi dei conti.
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Today's proposal, together with the above-mentioned provisions on automatic exchange, will mean that Member States share as much information amongst themselves as they have committed to doing with the USA under the Foreign Account Tax Compliance Act (FATCA).
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A seguito della proposta di oggi, e delle disposizioni precitate sullo scambio automatico, gli Stati membri condivideranno fra loro le informazioni che si sono impegnati a scambiare con gli USA nell’ambito della legge sugli adempimenti fiscali dei conti esteri (FATCA).
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Background
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Contesto
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In December 2012, the Commission presented an Action Plan for a more effective EU response to tax evasion and avoidance (see IP/12/1325). It sets out a comprehensive set of measures to help Member States protect their tax bases and recapture billions of euros legitimately due.
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Nel dicembre 2012 la Commissione ha presentato un piano d’azione per una risposta più efficace dell’Europa all’evasione e all’elusione fiscali (si veda IP/12/1325), che prospetta un insieme globale di misure intese ad aiutare gli Stati membri a tutelare la propria base imponibile e a recuperare i miliardi di euro che sono loro legittimamente dovuti.
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The Action Plan highlights the need to promote automatic information exchange as the European and international standard of transparency and exchange of information in tax matters.
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Il piano d’azione evidenzia la necessità di promuovere lo scambio automatico di informazioni come norma europea e internazionale di trasparenza e di scambio di informazioni in materia fiscale.
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The ECOFIN Council on 14 May 2013 welcomed the Action Plan.
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Il Consiglio ECOFIN del 14 maggio 2013 ha accolto con favore il piano d’azione.
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The European Council on 22 May 2013 requested the extension of automatic exchange of information at EU and global level, for a better fight against tax fraud, tax evasion and aggressive tax planning and welcomed the Commission's intention to make a proposal in this regard.
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Il Consiglio europeo del 22 maggio 2013 ha chiesto che lo scambio automatico di informazioni sia esteso a livello dell’Unione e a livello mondiale per combattere più efficacemente la frode fiscale, l’evasione fiscale e la pianificazione fiscale aggressiva e ha preso atto con soddisfazione dell’intenzione della Commissione di presentare una proposta a tale riguardo.
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LISTEN WITH READSPEAKER
•••••••••••••••
Fighting tax evasion: Commission proposes widest scope of
automatic exchange of information within the EU
Today, the Commission has proposed extending the automatic
exchange of information between EU tax administrations, as part of the
intensified fight against tax evasion.
Under the proposal, dividends, capital gains, all other forms
of financial income and account balances, would be added to the list of
categories which are subject to automatic information exchange within the EU
(see MEMO/13/533).
This paves the way for the EU to have the most comprehensive
system of automatic information exchange in the world.
Algirdas Šemeta, Commissioner for Taxation, Customs,
Statistics, Audit and Anti-Fraud, said:
" With today's proposal, Member States will be better equipped
to assess and collect the taxes they are due, while the EU will be well
positioned to push for higher standards of tax good governance globally.
It will be another powerful weapon in our arsenal to lead a
strong attack against tax evasion."
Two key pieces of legislation already provide for the
automatic exchange of information within the EU.
The EU Savings Tax Directive ensures that Member States
collect data on the savings of non-resident individuals, and automatically
provide this data to the tax authorities where those individuals reside.
This system has been in place since 2005.
A proposal is on the table in Council to strengthen this
Directive, and enlarge its scope.
At the European Council in May 2013, Member States committed to adopting the
revised Savings Directive before the end of the year.
The Administrative Cooperation Directive foresees the
automatic exchange of information on other forms of income from January 1 2015.
These are:
employment, directors' fees, life insurance, pensions and property.
Today's proposal seeks to revise the Administrative
Cooperation Directive, so that automatic information exchange will also apply to
dividends, capital gains, other financial income and account balances from that
date.
Today's proposal, together with the above-mentioned provisions
on automatic exchange, will mean that Member States share as much information
amongst themselves as they have committed to doing with the USA under the
Foreign Account Tax Compliance Act (FATCA).
Background
In December 2012, the Commission presented an Action Plan for
a more effective EU response to tax evasion and avoidance (see IP/12/1325). It
sets out a comprehensive set of measures to help Member States protect their tax
bases and recapture billions of euros legitimately due.
The Action Plan highlights the need to promote automatic
information exchange as the European and international standard of transparency
and exchange of information in tax matters.
The ECOFIN Council on 14 May 2013 welcomed the Action Plan.
The European Council on 22 May 2013 requested the extension of
automatic exchange of information at EU and global level, for a better fight
against tax fraud, tax evasion and aggressive tax planning and welcomed the
Commission's intention to make a proposal in this regard.
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