Directiva 2011/16/UE privind schimbul automat obligatoriu de informatii in domeniul fiscal

Directiva 2011/16/UE privind schimbul automat obligatoriu de informatii in domeniul fiscal

[:ro]A fost introdusa in legislatia nationala Directiva DAC 6 prin Ordonanta 5 din 31.01.2020.
Consiliul Uniunii Europene a adoptat Directiva 2018/822 privind raportarea obligatorie și schimbul de informatii cu privire la aranjamentele fiscale transfrontaliere. Conform directivei, prima raportare a aranjamentelor transfrontaliere catre autoritatea nationala fiscala trebuie sa se produca pâna la 31 august 2020 iar primul schimb de informatii intre autoritatile competente ale statelor membre UE este scadent la data de 31 octombrie 2020.
Fiecare companie sau intermediar va trebui sa notifice tranzactiile raportabile catre autoritatile fiscale. Ulterior, autoritatile fiscale din fiecare stat membru vor transmite aceste informatii catre o platforma dezvoltata la nivel european, astfel ca acestea vor fi mult mai in masura sa raspunda practicilor fiscale abuzive prin modificari legislative.
Intermediarul este definit ca fiind: orice persoana care proiecteaza, comercializeaza, organizeaza, pune la dispozitie in vederea implementarii sau gestioneaza implementarea unei modalitati transfrontaliere care face obiectul raportarii.
DAC 6 prevede o serie de criterii pe baza carora se identifica tranzactiile transfrontaliere raportabile. In conformitate cu DAC 6, raportarea vizeaza toate taxele, cu exceptia taxei pe valoarea adaugata (TVA), a taxelor vamale, a accizelor si a contributiilor obligatorii la asigurarile sociale.
Mai jos exemple de “semne distinctive” in functie de fiecare sectiune (din declaratie):
– sectiunea A: Entitatea dintr-un stat membru care implementeaza&proiecteaza o modalitate transfrontaliera* / aranjament transfrontalier. Poate face parte dintr-o asociatie profesionala (juridica, fiscala, de consultanta), dar nu e obligatoriu. Acolo unde se aplica o clauza legala a secretului profesional, obligatia trece la contribuabilul relevant.
– sectiunea B: achizitia unei societati care inregistreaza pierderi; conversia veniturilor in capital sau in venituri cu un regim fiscal mai favorabil;
– sectiunea C: plati transfrontaliere deductibile catre intreprinderile asociate (atunci când sunt primite) la o cota de impozit 0 sau aproape 0, o scutire completa sau un regim de impozitare preferential; plati catre o intreprindere asociata situate intr-o jurisdictie necooperanta.
– sectiunea D: subminarea legislatiei UE sau orice acorduri echivalente privind schimbul automat de informatii despre conturile financiare; entitate sau beneficiari reali – netransparenti.
– sectiunea E: reguli speciale unilaterale preferentiale in domeniul preturilor de transfer; transferul de active necorporale greu de evaluat.
Pentru a fi un intermediar, o persoana trebuie sa indeplineasca cel putin una din urmatoarele conditii suplimentare:
(a) sa fie rezidenta in scopuri fiscale intr-un stat membru;
(b) sa aiba un sediu permanent intr-un stat membru prin intermediul caruia sa fie furnizate serviciile legate de modalitatea in cauza;
(c) sa fie constituita intr-un stat membru sau sa fie reglementata de legislatia unui stat membru;
(d) sa fie inregistrata intr-o asociatie profesionala legata de servicii juridice, fiscale sau de consultanta intr-un stat membru.
Informatiile care trebuie comunicate de autoritatea competenta a unui stat membru in temeiul alineatului (13) includ, dupa caz, urmatoarele:
(a) identificarea intermediarilor și a contribuabililor relevanti, inclusiv numele, data și locul nașterii (in cazul unei persoane fizice), reședinta fiscala, NIF ale acestora, și, daca este cazul, identificarea persoanelor care sunt intreprinderi asociate cu contribuabilul relevant;
(b) detalii privind semnele distinctive stabilite in anexa IV care determina ca modalitatea transfrontaliera sa faca obiectul raportarii;
(c) un rezumat al continutului modalitatii transfrontaliere care face obiectul raportarii, inclusiv o trimitere la denumirea sub care este cunoscuta de obicei, daca aceasta exista, și o descriere generala a modalitatilor sau activitatilor economice relevante, fara a duce la dezvaluirea unui secret comercial, industrial sau profesional ori a unui proces comercial ori a unor informatii a caror dezvaluire ar fi contrara politicilor publice;
(d) data la care s-a desfașurat sau la care se va desfașura prima etapa a implementarii modalitatii transfrontaliere care face obiectul raportarii;
(e) detalii privind dispozitiile nationale care constituie baza modalitatii transfrontaliere care face obiectul raportarii;
(f) valoarea modalitatii transfrontaliere care face obiectul raportarii;
(g) identificarea statului membru al contribuabilului (contribuabililor) relevant (relevanti) și a oricaror alte state membre care este probabil sa fie vizate de modalitatea transfrontaliera care face obiectul raportarii;
(h)identificarea oricarei alte persoane din statul membru care este probabil sa fie afectata de modalitatea transfrontaliera care face obiectul raportarii, indicând care sunt statele membre de care este legata o astfel de persoana.
Semnele distinctive generice din categoria A și semnele distinctive specifice din categoria B și din categoria C pot fi luate in considerare numai in cazul in care trec “testul beneficiului principal”.
Testul respectiv se considera a fi trecut daca se poate stabili faptul ca beneficiul principal sau unul dintre beneficiile principale pe care o persoana se poate aștepta in mod rezonabil sa le obtina de pe urma unei modalitati, tinând seama de toti factorii și toate circumstantele relevante, este obtinerea unui avantaj fiscal.

CONTACT
Kreston Romania
Eduard Pavel – Tax Partner
eduard.pavel@kreston.ro

[:en]It was introduced into national legislation Directive MDR 6 by Order 5 of 31.01.2020.
The Council of the European Union has adopted Directive 2018/822 on mandatory reporting and exchange of information on cross-border tax arrangements. According to the Directive, the first reporting of cross-border arrangements to the national tax authority must take place by August 31, 2020 and the first exchange of information between the competent authorities of the EU Member States is due on October 31, 2020.
Each company or intermediary will have to notify the reportable transactions to the tax authorities. Subsequently, the tax authorities in each Member State will transmit this information to a platform developed at European level, so that they will be more able to respond to abusive fiscal practices through legislative changes.
The intermediary is defined as: means any person that designs, markets, organises or makes available for implementation or manages the implementation of a reportable cross-border arrangement.
MDR 6 provides a series of criteria on the basis of which the reportable cross-border transactions are identified. According to MDR 6, the reporting covers all taxes, except value added tax (VAT), customs duties, excise duties and compulsory social security contributions.
Below are examples of “distinctive signs” according to each section (from the statement):
– section A: The entity from a Member State that implements and designs a cross-border modality / cross-border arrangement. It may be part of a professional association (legal, fiscal, consulting), but it is not mandatory. Where a legal clause of professional secrecy applies, the obligation passes to the relevant taxpayer.
– section B: acquisition of a loss-making company; conversion of income into capital or income with a more favorable tax regime;
– section C: cross-border payments deductible to associated companies (when received) at a tax rate of 0 or close to 0, a complete exemption or a preferential tax regime; payments to an associate in a non-cooperating jurisdiction.
– section D: undermining of EU law or any equivalent agreement regarding the automatic exchange of information on financial accounts; real entity or beneficiaries – non-transparent.
– Section E: special unilateral preferential rules in the field of transfer pricing; transfer of intangible assets difficult to evaluate.
In order to be an intermediary, a person shall meet at least one of the following additional conditions:
(a) be resident for tax purposes in a Member State;
(b) have a permanent establishment in a Member State through which the services with respect to the arrangement are provided;
(c) be incorporated in, or governed by the laws of, a Member State;
(d) be registered with a professional association related to legal, taxation or consultancy services in a Member State.
The information to be communicated by the competent authority of a Member State under paragraph 13 shall contain the following, as applicable:
(a) the identification of intermediaries and relevant taxpayers, including their name, date and place of birth (in the case of an individual), residence for tax purposes, FIN and, where appropriate, the persons that are associated enterprises to the relevant taxpayer;
(b) details of the hallmarks set out in Annex IV that make the cross-border arrangement reportable;
(c) a summary of the content of the reportable cross-border arrangement, including a reference to the name by which it is commonly known, if any, and a description in abstract terms of the relevant business activities or arrangements, without leading to the disclosure of a commercial, industrial or professional secret or of a commercial process, or of information the disclosure of which would be contrary to public policy;
(d) the date on which the first step in implementing the reportable cross-border arrangement has been made or will be made;
(e) details of the national provisions that form the basis of the reportable cross-border arrangement;
(f) the value of the reportable cross-border arrangement;
(g) the identification of the Member State of the relevant taxpayer(s) and any other Member States which are likely to be concerned by the reportable cross-border arrangement;
(h) the identification of any other person in a Member State likely to be affected by the reportable cross-border arrangement, indicating to which Member States such person is linked.
Generic hallmarks under category A and specific hallmarks under category B and category C may only be taken into account where they fulfil the “main benefit test”.
That test will be satisfied if it can be established that the main benefit or one of the main benefits which, having regard to all relevant facts and circumstances, a person may reasonably expect to derive from an arrangement is the obtaining of a tax advantage.

CONTACT
Kreston Romania
Eduard Pavel – Tax Partner
eduard.pavel@kreston.ro

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