type: wikipedia

text:
29. rujna (29.9.) 272. je dan godine po gregorijanskom kalendaru (273. u prijestupnoj godini).
 Do kraja godine ima još 93 dana.
 Događaji
 1066. – Iskrcavanjem normanskih trupa kod Pevenseya počela je borba za englesko prijestolje na koje je pravo polagao Vilim, vojvoda od Normandije. Vilim je osvojio vlast nekoliko tjedana poslije, kad je u Bitci kod Hastingsa pobijedio kralja Harolda II.
 1399. – Henrik Bolingbroke, sin vojvode od Lancastera, uspio je zatvoriti engleskoga kralja Rikarda II. Time je okončana brutalna vladavina kuće Anjou-Plantegenet. Bolingbroke je nakon Richardove smrti u veljači 1400. došao na englesko prijestolje kao Henrik IV.
 1829. – Otvoren je Scotland Yard kao glavno središte Policije.
 1949. – Sovjetski Savez otkazao je sporazum prijateljstva s Jugoslavijom koji je bio sklopljen 11. travnja 1945.
 1965. – Britanski premijer Harold Wilson pledirao je na laburističkom stranačkom danu u Blackpoolu za stvaranje zone bez atomskog oružja u Europi.
 1972. – Japan i Kina dogovorili su normalizaciju odnosa i razmjenu veleposlanika.
 1991. – Kraj Oslobađanje bjelovarske vojarne i teroristički čin koji je skoro zbrisao Bjelovar, kad je zaluđeni oficir JNA eksplozijom uništio vojno skladište "Barutanu".
 Blagdani i spomendani
 sveti Mihael, Gabriel i Rafael
 Dan grada Bjelovara
 Dan grada Šibenika
 Dan grada Trilja
 Svjetski dan srca
 Imendani
 Izvori
 029


type: legislation

jurisdiction: US

text:
 I
 112th CONGRESS
 1st Session
 H. R. 2669
 IN THE HOUSE OF REPRESENTATIVES
 July 27, 2011
 Mr. Doggett (for
 himself, Mr. Levin,
 Mr. Larson of Connecticut,
 Ms. DeLauro,
 Mr. Van Hollen,
 Mr. George Miller of California,
 Mr. Blumenauer,
 Mr. McDermott,
 Mr. Lewis of Georgia,
 Ms. Berkley,
 Mr. Stark,
 Mr. Pascrell,
 Mr. Welch,
 Ms. Slaughter,
 Mr. Dingell,
 Mr. Yarmuth,
 Ms. Linda T. Sánchez of California,
 Mr. Conyers,
 Ms. Schakowsky,
 Mr. Davis of Illinois,
 Mr. McGovern,
 Mr. Filner,
 Mr. Gene Green of Texas,
 Mr. Hinchey,
 Mr. Grijalva,
 Ms. Hirono,
 Mr. Johnson of Georgia,
 Ms. Lee of California,
 Ms. Moore,
 Mr. Tierney,
 Ms. Kaptur,
 Ms. Eddie Bernice Johnson of Texas,
 Mr. DeFazio,
 Mr. Tonko,
 Mr. Sherman,
 Ms. Jackson Lee of Texas,
 Mr. Peters,
 Mr. Rush, Mr. Farr, Mr.
 Moran, Ms. Baldwin,
 Ms. Edwards,
 Mr. Markey,
 Mr. Holt, Mr. Fattah, Mr.
 Cleaver, Mr. Cummings,
 Mr. Al Green of Texas,
 Mr. Nadler,
 Mr. Payne,
 Ms. Bass of California,
 Ms. Sutton,
 Mr. Ellison, and
 Mr. Andrews) introduced the following
 bill; which was referred to the Committee
 on Ways and Means, and in addition to the Committee on
 Financial Services, for a
 period to be subsequently determined by the Speaker, in each case for
 consideration of such provisions as fall within the jurisdiction of the
 committee concerned
 A BILL
 To restrict the use of offshore tax havens and abusive
 tax shelters to inappropriately avoid Federal taxation, and for other
 purposes.
 1.Short title; etc
 (a)Short
 titleThis Act may be cited
 as the Stop Tax Haven Abuse
 Act.
 (b)Amendment of
 1986 codeExcept as otherwise
 expressly provided, whenever in this Act an amendment or repeal is expressed in
 terms of an amendment to, or repeal of, a section or other provision, the
 reference shall be considered to be made to a section or other provision of the
 Internal Revenue Code of 1986.
 (c)Table of
 contentsThe table of contents of this Act is as follows:
 Sec. 1. Short title; etc.
 Title I—Deterring the use of tax havens for tax
 evasion
 Sec. 101. Authorizing special measures against foreign
 jurisdictions, financial institutions, and others that impede United States tax
 enforcement.
 Sec. 102. Strengthening the Foreign Account Tax Compliance Act
 (FATCA).
 Sec. 103. Treatment of foreign corporations managed and
 controlled in the United States as domestic corporations.
 Sec. 104. Reporting United States beneficial owners of foreign
 owned financial accounts.
 Sec. 105. Credit default swap payments made from the United
 States to persons offshore.
 Sec. 106. Tax on income of controlled foreign corporation
 deposited in financial account located in the United States.
 Title II—Other measures to combat tax haven and tax shelter
 abuses
 Sec. 201. Country-by-country reporting.
 Sec. 202. Penalty for failing to disclose offshore
 holdings.
 Sec. 203. Deadline for anti-money laundering rule for hedge
 funds and private equity funds.
 Sec. 204. Anti-money laundering requirements for formation
 agents.
 Sec. 205. Strengthening John Doe summons
 proceedings.
 Sec. 206. Improving enforcement of foreign financial account
 reporting.
 Title III—Combating tax shelter promoters
 Sec. 301. Penalty for promoting abusive tax
 shelters.
 Sec. 302. Penalty for aiding and abetting the understatement of
 tax liability.
 Sec. 303. Prohibited fee arrangement.
 Sec. 304. Preventing tax shelter activities by financial
 institutions.
 Sec. 305. Information sharing for enforcement
 purposes.
 Sec. 306. Disclosure of information to Congress.
 Sec. 307. Tax opinion standards for tax
 practitioners.
 IDeterring the use of tax havens for tax
 evasion
 101.Authorizing
 special measures against foreign jurisdictions, financial institutions, and
 others that impede United States tax enforcement
 (a)In
 generalSection 5318A of
 title 31, United States Code, is amended—
 (1)by striking the
 section heading and inserting the following new heading:
 5318A.Special
 measures for jurisdictions, financial institutions, or international
 transactions that are of primary money laundering concern or impede United
 States tax
 enforcement
 ;
 (2)in subsection (a),
 by striking all before paragraph (1) and inserting the following:
 (a)Special measures
 To counter money laundering and efforts To impede United States tax
 enforcement
 ;
 (3)in subsection (c),
 by striking all before paragraph (1) and inserting the following:
 (c)Consultations
 and information To be considered in finding jurisdictions, institutions, types
 of accounts, or transactions To be of primary money laundering concern or To be
 impeding United States tax
 enforcement
 ;
 (4)in subsection
 (a)(1), by inserting or is impeding United States tax
 enforcement after primary money laundering
 concern;
 (5)in subsection
 (a)(4)—
 (A)in subparagraph
 (A)—
 (i)by
 inserting in matters involving money laundering, before
 shall consult; and
 (ii)by
 striking and at the end;
 (B)by redesignating
 subparagraph (B) as subparagraph (C); and
 (C)by inserting after
 subparagraph (A) the following new subparagraph:
 (B)in matters
 involving United States tax enforcement, shall consult with the Commissioner of
 the Internal Revenue Service, the Secretary of State, the Attorney General of
 the United States, and in the sole discretion of the Secretary, such other
 agencies and interested parties as the Secretary may find to be appropriate;
 and
 ;
 (6)in each of
 paragraphs (1)(A), (2), (3), and (4) of subsection (b), by inserting or
 to be impeding United States tax enforcement after primary money
 laundering concern each place that term appears;
 (7)in subsection (b),
 by striking paragraph (5) and inserting the following new paragraph:
 (5)Prohibitions or
 conditions on opening or maintaining certain correspondent or payable-through
 accounts or authorizing certain payment cardsIf the Secretary
 finds a jurisdiction outside of the United States, 1 or more financial
 institutions operating outside of the United States, or 1 or more classes of
 transactions within or involving a jurisdiction outside of the United States to
 be of primary money laundering concern or to be impeding United States tax
 enforcement, the Secretary, in consultation with the Secretary of State, the
 Attorney General of the United States, and the Chairman of the Board of
 Governors of the Federal Reserve System, may prohibit, or impose conditions
 upon—
 (A)the opening or
 maintaining in the United States of a correspondent account or payable-through
 account; or
 (B)the authorization,
 approval, or use in the United States of a credit card, charge card, debit
 card, or similar credit or debit financial instrument by any domestic financial
 institution, financial agency, or credit card company or association, for or on
 behalf of a foreign banking institution, if such correspondent account,
 payable-through account, credit card, charge card, debit card, or similar
 credit or debit financial instrument, involves any such jurisdiction or
 institution, or if any such transaction may be conducted through such
 correspondent account, payable-through account, credit card, charge card, debit
 card, or similar credit or debit financial
 instrument.
 ;
 (8)in subsection
 (c)(1), by inserting or is impeding United States tax
 enforcement after primary money laundering
 concern;
 (9)in subsection
 (c)(2)(A)—
 (A)in clause (ii), by
 striking bank secrecy or special regulatory advantages and
 inserting bank, tax, corporate, trust, or financial secrecy or
 regulatory advantages;
 (B)in clause (iii),
 by striking supervisory and counter-money and inserting
 supervisory, international tax enforcement, and
 counter-money;
 (C)in clause (v), by
 striking banking or secrecy and inserting banking, tax,
 or secrecy; and
 (D)in clause (vi), by
 inserting , tax treaty, or tax information exchange agreement
 after treaty;
 (10)in subsection
 (c)(2)(B)—
 (A)in clause (i), by
 inserting or tax evasion after money laundering;
 and
 (B)in clause (iii),
 by inserting , tax evasion, after money
 laundering; and
 (11)in subsection
 (d), by inserting involving money laundering, and shall notify, in
 writing, the Committee on Finance of the Senate and the Committee on Ways and
 Means of the House of Representatives of any such action involving United
 States tax enforcement after such action.
 (b)Effective
 dateThe amendments made by this section shall take effect on the
 date of the enactment of this Act.
 102.Strengthening
 the Foreign Account Tax Compliance Act (FATCA)
 (a)Reporting
 activities with respect to passive foreign investment companiesSection 1298(f) is amended by inserting
 , or who directly or indirectly forms, transfers assets to, is a
 beneficiary of, has a beneficial interest in, or receives money or property or
 the use thereof from, after shareholder of.
 (b)Withholdable
 payments to foreign financial institutionsSection 1471(d) is amended—
 (1)by inserting or transaction
 after any depository in paragraph (2)(A), and
 (2)by striking or any interest
 and all that follows in paragraph (5)(C) and inserting derivatives, or
 any interest (including a futures or forward contract, swap, or option) in such
 securities, partnership interests, commodities, or derivatives..
 (c)Withholdable
 payments to other foreign financial institutionsSection 1472 is amended—
 (1)by inserting as a result of any
 customer identification, anti-money laundering, anti-corruption, or similar
 obligation to identify account holders, after reason to
 know, in subsection (b)(2), and
 (2)by inserting as posing a low risk of
 tax evasion after this subsection in subsection
 (c)(1)(G).
 (d)DefinitionsClauses (i) and (ii) of section 1473(2)(A)
 are each amended by inserting or as a beneficial owner after
 indirectly.
 (e)Special
 rulesSection 1474(c) is
 amended—
 (1)by inserting , except that
 information provided under sections 1471(c) or 1472(b) may be disclosed to any
 Federal law enforcement agency, upon request or upon the initiation of the
 Secretary, to investigate or address a possible violation of United States
 law after shall apply in paragraph (1), and
 (2)by inserting , or has had an
 agreement terminated under such section, after section
 1471(b) in paragraph (2).
 (f)Information with
 respect to foreign financial assetsSection 6038D(a) is amended by inserting
 ownership or beneficial ownership after holds
 any.
 (g)Establishing
 presumptions for entities and transactions involving non-FATCA
 institutions
 (1)Presumptions for
 tax purposes
 (A)In
 generalChapter 76 is amended by inserting after section 7491 the
 following new subchapter:
 FPresumptions for
 certain legal proceedings
 Sec. 7492. Presumptions pertaining to entities and transactions
 involving non-FATCA institutions.
 7492.Presumptions
 pertaining to entities and transactions involving non-FATCA
 institutions
 (a)ControlFor
 purposes of any United States civil judicial or administrative proceeding to
 determine or collect tax, there shall be a rebuttable presumption that a United
 States person (other than an entity with shares regularly traded on an
 established securities market) who, directly or indirectly, formed, transferred
 assets to, was a beneficiary of, had a beneficial interest in, or received
 money or property or the use thereof from an entity, including a trust,
 corporation, limited liability company, partnership, or foundation (other than
 an entity with shares regularly traded on an established securities market),
 that holds an account, or in any other manner has assets, in a non-FATCA
 institution, exercised control over such entity. The presumption of control
 created by this subsection shall not be applied to prevent the Secretary from
 determining or arguing the absence of control.
 (b)Transfers of
 incomeFor purposes of any United States civil judicial or
 administrative proceeding to determine or collect tax, there shall be a
 rebuttable presumption that any amount or thing of value received by a United
 States person (other than an entity with shares regularly traded on an
 established securities market) directly or indirectly from an account or from
 an entity (other than an entity with shares regularly traded on an established
 securities market) that holds an account, or in any other manner has assets, in
 a non-FATCA institution, constitutes income of such person taxable in the year
 of receipt; and any amount or thing of value paid or transferred by or on
 behalf of a United States person (other than an entity with shares regularly
 traded on an established securities market) directly or indirectly to an
 account, or entity (other than an entity with shares regularly traded on an
 established securities market) that holds an account, or in any other manner
 has assets, in a non-FATCA institution, represents previously unreported income
 of such person taxable in the year of the transfer.
 (c)Rebutting the
 presumptionsThe presumptions established in this section may be
 rebutted only by clear and convincing evidence, including detailed documentary,
 testimonial, and transactional evidence, establishing that—
 (1)in subsection (a),
 such taxpayer exercised no control, directly or indirectly, over account or
 entity at the time in question, and
 (2)in subsection (b),
 such amounts or things of value did not represent income related to such United
 States person.
 Any court
 having jurisdiction of a civil proceeding in which control of such an offshore
 account or offshore entity or the income character of such receipts or amounts
 transferred is an issue shall prohibit the introduction by the taxpayer of any
 foreign based document that is not authenticated in open court by a person with
 knowledge of such document, or any other evidence supplied by a person outside
 the jurisdiction of a United States court, unless such person appears before
 the
 court..
 (B)The table of
 subchapters for chapter 76 is amended by inserting after the item relating to
 subchapter E the following new item:
 SUBCHAPTER F—Presumptions for certain legal
 proceedings
 .
 (2)Definition of
 non-fatca institutionSection 7701(a) is amended by adding at the
 end the following new paragraph:
 (51)Non-fatca
 institutionThe term non-FATCA institution means any
 financial institution that does not meet the reporting requirements of section
 1471(b).
 .
 (3)Presumptions for
 securities law purposesSection 21 of the Securities Exchange Act
 of 1934 (15 U.S.C. 78u) is amended by adding at the end the following new
 subsection:
 (j)Presumptions
 pertaining to control and beneficial ownership
 (1)ControlFor
 purposes of any civil judicial or administrative proceeding under this title,
 there shall be a rebuttable presumption that a United States person (other than
 an entity with shares regularly traded on an established securities market)
 who, directly or indirectly, formed, transferred assets to, was a beneficiary
 of, had a beneficial interest in, or received money or property or the use
 thereof from an entity, including a trust, corporation, limited liability
 company, partnership, or foundation (other than an entity with shares regularly
 traded on an established securities market), that holds an account, or in any
 other manner has assets, in a non-FATCA institution (as defined in section
 7701(a)(51) of the Internal Revenue Code of 1986), exercised control over such
 entity. The presumption of control created by this paragraph shall not be
 applied to prevent the Commission from determining or arguing the absence of
 control.
 (2)Beneficial
 ownershipFor purposes of any civil judicial or administrative
 proceeding under this title, there shall be a rebuttable presumption that
 securities that are nominally owned by an entity, including a trust,
 corporation, limited liability company, partnership, or foundation (other than
 an entity with shares regularly traded on an established securities market),
 and that are held in a non-FATCA institution (as so defined), are beneficially
 owned by any United States person (other than an entity with shares regularly
 traded on an established securities market) who directly or indirectly
 exercised control over such entity. The presumption of beneficial ownership
 created by this paragraph shall not be applied to prevent the Commission from
 determining or arguing the absence of beneficial
 ownership.
 .
 (4)Presumption for
 reporting purposes relating to foreign financial accountsSection
 5314 of title 31, United States Code, is amended by adding at the end the
 following new subsection:
 (d)Rebuttable
 presumptionFor purposes of this section, there shall be a
 rebuttable presumption that any account with a non-FATCA institution (as
 defined in section 7701(a)(51) of the Internal Revenue Code of 1986) contains
 funds in an amount that is at least sufficient to require a report prescribed
 by regulations under this
 section.
 .
 (5)Regulatory
 authorityNot later than 180 days after the date of the enactment
 of this Act, the Secretary of the Treasury and the Chairman of the Securities
 and Exchange Commission shall each adopt regulations or other guidance
 necessary to implement the amendments made by this subsection. The Secretary
 and the Chairman may by regulation or guidance provide that the presumption of
 control shall not extend to particular classes of transactions, such as
 corporate reorganizations or transactions below a specified dollar threshold,
 if either determines that applying such amendments to such transactions is not
 necessary to carry out the purposes of such amendments.
 (h)Effective
 dateThe amendments made by this section shall take effect on the
 date which is 180 days after the date of the enactment of this Act, whether or
 not regulations are issued under subsection (g)(5).
 103.Treatment of
 foreign corporations managed and controlled in the United States as domestic
 corporations
 (a)In
 generalSection 7701 is amended by redesignating subsection (p)
 as subsection (q) and by inserting after subsection (o) the following new
 subsection:
 (p)Certain
 corporations managed and controlled in the United States treated as domestic
 for income tax
 (1)In
 generalNotwithstanding subsection (a)(4), in the case of a
 corporation described in paragraph (2) if—
 (A)the corporation
 would not otherwise be treated as a domestic corporation for purposes of this
 title, but
 (B)the management and
 control of the corporation occurs, directly or indirectly, primarily within the
 United States,
 then,
 solely for purposes of chapter 1 (and any other provision of this title
 relating to chapter 1), the corporation shall be treated as a domestic
 corporation.(2)Corporation
 described
 (A)In
 generalA corporation is described in this paragraph if—
 (i)the stock of such
 corporation is regularly traded on an established securities market, or
 (ii)the aggregate
 gross assets of such corporation (or any predecessor thereof), including assets
 under management for investors, whether held directly or indirectly, at any
 time during the taxable year or any preceding taxable year is $50,000,000 or
 more.
 (B)General
 exceptionA corporation shall not be treated as described in this
 paragraph if—
 (i)such corporation
 was treated as a corporation described in this paragraph in a preceding taxable
 year,
 (ii)such
 corporation—
 (I)is not regularly
 traded on an established securities market, and
 (II)has, and is
 reasonably expected to continue to have, aggregate gross assets (including
 assets under management for investors, whether held directly or indirectly) of
 less than $50,000,000, and
 (iii)the Secretary
 grants a waiver to such corporation under this subparagraph.
 (C)Exception from
 gross assets testSubparagraph (A)(ii) shall not apply to a
 corporation which is a controlled foreign corporation (as defined in section
 957) and which is a member of an affiliated group (as defined section 1504, but
 determined without regard to section 1504(b)(3)) the common parent of
 which—
 (i)is
 a domestic corporation (determined without regard to this subsection),
 and
 (ii)has substantial
 assets (other than cash and cash equivalents and other than stock of foreign
 subsidiaries) held for use in the active conduct of a trade or business in the
 United States.
 (3)Management and
 control
 (A)In
 generalThe Secretary shall prescribe regulations for purposes of
 determining cases in which the management and control of a corporation is to be
 treated as occurring primarily within the United States.
 (B)Executive
 officers and senior managementSuch regulations shall provide
 that—
 (i)the management and
 control of a corporation shall be treated as occurring primarily within the
 United States if substantially all of the executive officers and senior
 management of the corporation who exercise day-to-day responsibility for making
 decisions involving strategic, financial, and operational policies of the
 corporation are located primarily within the United States, and
 (ii)individuals who
 are not executive officers and senior management of the corporation (including
 individuals who are officers or employees of other corporations in the same
 chain of corporations as the corporation) shall be treated as executive
 officers and senior management if such individuals exercise the day-to-day
 responsibilities of the corporation described in clause (i).
 (C)Corporations
 primarily holding investment assetsSuch regulations shall also
 provide that the management and control of a corporation shall be treated as
 occurring primarily within the United States if—
 (i)the assets of such
 corporation (directly or indirectly) consist primarily of assets being managed
 on behalf of investors, and
 (ii)decisions about
 how to invest the assets are made in the United
 States.
 .
 (b)Effective
 dateThe amendments made by this section shall apply to taxable
 years beginning on or after the date which is 2 years after the date of the
 enactment of this Act, whether or not regulations are issued under section
 7701(p)(3) of the Internal Revenue Code of 1986, as added by this
 section.
 104.Reporting
 United States beneficial owners of foreign owned financial accounts
 (a)In
 generalSubpart B of part III of subchapter A of chapter 61 is
 amended by inserting after section 6045B the following new sections:
 6045C.Returns
 regarding United States beneficial owners of financial accounts located in the
 United States and held in the name of a foreign entity
 (a)Requirement of
 returnIf—
 (1)any withholding
 agent under sections 1441 and 1442 has the control, receipt, custody, disposal,
 or payment of any amount constituting gross income from sources within the
 United States of any foreign entity, including a trust, corporation, limited
 liability company, partnership, or foundation (other than an entity with shares
 regularly traded on an established securities market), and
 (2)such withholding
 agent determines for purposes of titles 14, 18, or 31 of the United States Code
 that a United States person has any beneficial interest in the foreign entity
 or in the account in such entity's name (hereafter in this section referred to
 as United States beneficial owner),
 then the
 withholding agent shall make a return according to the forms or regulations
 prescribed by the Secretary.(b)Required
 informationFor purposes of subsection (a) the information
 required to be included on the return shall include—
 (1)the name, address,
 and, if known, the taxpayer identification number of the United States
 beneficial owner,
 (2)the known facts
 pertaining to the relationship of such United States beneficial owner to the
 foreign entity and the account,
 (3)the gross amount
 of income from sources within the United States (including gross proceeds from
 brokerage transactions), and
 (4)such other
 information as the Secretary may by forms or regulations provide.
 (c)Statements To Be
 furnished to beneficial owners with respect to whom information is required To
 Be reportedA withholding agent required to make a return under
 subsection (a) shall furnish to each United States beneficial owner whose name
 is required to be set forth in such return a statement showing—
 (1)the name, address,
 and telephone number of the information contact of the person required to make
 such return, and
 (2)the information
 required to be shown on such return with respect to such United States
 beneficial owner.
 The
 written statement required under the preceding sentence shall be furnished to
 the United States beneficial owner on or before January 31 of the year
 following the calendar year for which the return under subsection (a) was
 required to be made. In the event the person filing such return does not have a
 current address for the United States beneficial owner, such written statement
 may be mailed to the address of the foreign entity.6045D.Returns by
 financial institutions regarding establishment of accounts in non-FATCA
 institutions
 (a)Requirement of
 returnAny financial institution directly or indirectly opening a
 bank, brokerage, or other financial account for or on behalf of an offshore
 entity, including a trust, corporation, limited liability company, partnership,
 or foundation (other than an entity with shares regularly traded on an
 established securities market), in a non-FATCA institution (as defined in
 section 7701(a)(51)) at the direction of, on behalf of, or for the benefit of a
 United States person shall make a return according to the forms or regulations
 prescribed by the Secretary.
 (b)Required
 informationFor purposes of subsection (a) the information
 required to be included on the return shall include—
 (1)the name, address,
 and taxpayer identification number of such United States person,
 (2)the name and
 address of the financial institution at which a financial account is opened,
 the type of account, the account number, the name under which the account was
 opened, and the amount of the initial deposit,
 (3)if the account is
 held in the name of an entity, the name and address of such entity, the type of
 entity, and the name and address of any company formation agent or other
 professional employed to form or acquire the entity, and
 (4)such other
 information as the Secretary may by forms or regulations provide.
 (c)Statements To be
 furnished to United States persons with respect to whom information is required
 To be reportedA financial institution required to make a return
 under subsection (a) shall furnish to each United States person whose name is
 required to be set forth in such return a statement showing—
 (1)the name, address,
 and telephone number of the information contact of the person required to make
 such return, and
 (2)the information
 required to be shown on such return with respect to such United States
 person.
 The
 written statement required under the preceding sentence shall be furnished to
 such United States person on or before January 31 of the year following the
 calendar year for which the return under subsection (a) was required to be
 made.(d)ExemptionThe
 Secretary may by regulations exempt any class of United States persons or any
 class of accounts or entities from the requirements of this section if the
 Secretary determines that applying this section to such persons, accounts, or
 entities is not necessary to carry out the purposes of this
 section.
 .
 (b)Penalties
 (1)ReturnsSection
 6724(d)(1)(B) is amended by striking or at the end of clause
 (xxiv), by striking and at the end of clause (xxv), and by
 adding after clause (xxv) the following new clauses:
 (xxvi)section
 6045C(a) (relating to returns regarding United States beneficial owners of
 financial accounts located in the United States and held in the name of a
 foreign entity), or
 (xxvii)section
 6045D(a) (relating to returns by financial institutions regarding establishment
 of accounts at non-FATCA institutions),
 and
 .
 (2)Payee
 statementsSection 6724(d)(2) is amended by striking
 or at the end of subparagraph (GG), by striking the period at
 the end of subparagraph (HH), and by inserting after subparagraph (HH) the
 following new subparagraphs:
 (II)section 6045C(c)
 (relating to returns regarding United States beneficial owners of financial
 accounts located in the United States and held in the name of a foreign
 entity),
 (JJ)section 6045D(c)
 (relating to returns by financial institutions regarding establishment of
 accounts at non-FATCA
 institutions).
 .
 (c)Clerical
 amendmentThe table of sections for subpart B of part III of
 subchapter A of chapter 61 is amended by inserting after the item relating to
 section 6045B the following new items:
 Sec. 6045C. Returns regarding
 United States beneficial owners of financial accounts located in the United
 States and held in the name of a foreign entity.
 Sec. 6045D. Returns by
 financial institutions regarding establishment of accounts at non-FATCA
 institutions.
 .
 (d)Additional
 penalties
 (1)Additional
 penalties on banksSection 5239(b)(1) of the Revised Statutes (12
 U.S.C. 93(b)(1)) is amended by inserting or any of the provisions of
 section 6045D of the Internal Revenue Code of 1986, after any
 regulation issued pursuant to,.
 (2)Additional
 penalties on securities firmsSection 21(d)(3)(A) of the
 Securities Exchange Act of 1934 (15 U.S.C. 78u(d)(3)(A)) is amended by
 inserting any of the provisions of section 6045D of the Internal Revenue
 Code of 1986, after the rules or regulations
 thereunder,.
 (e)Regulatory
 authority and effective date
 (1)Regulatory
 AuthorityNot later than 180 days after the date of the enactment
 of this Act, the Secretary of the Treasury shall adopt regulations, forms, or
 other guidance necessary to implement this section.
 (2)Effective
 DateSection 6045C of the Internal Revenue Code of 1986 (as added
 by this section) and the amendment made by subsection (d)(1) shall take effect
 with respect to amounts paid into foreign owned accounts located in the United
 States after December 31 of the year of the date of the enactment of this Act.
 Section 6045D of such Code (as so added) and the amendment made by subsection
 (d)(2) shall take effect with respect to accounts opened after December 31 of
 the year of the date of the enactment of this Act.
 105.Credit default
 swap payments made from the United States to persons offshore
 (a)Tax on credit
 default swap payments received by foreign personsSection
 871(a)(1) is amended—
 (1)by inserting
 credit default swap payments, after annuities, in
 subparagraph (A), and
 (2)by adding at the
 end the following new sentence: In the case of credit default swap
 payments, the source of a credit default swap payment is determined by
 reference to the location of the payor..
 (b)Tax on credit
 default swap payments received by foreign corporationsSection
 881(a) is amended—
 (1)by inserting
 credit default swap payments, after annuities, in
 paragraph (1), and
 (2)by adding at the
 end the following new sentence: In the case of credit default swap
 payments, the source of a credit default swap payment is determined by
 reference to the location of the payor..
 106.Tax on income
 of controlled foreign corporation deposited in financial account located in the
 United StatesSection 952(a)
 is amended by adding at the end the following new sentence:
 Notwithstanding section 956(c)(2)(A), any property (as defined in
 section 317(a)) of such controlled foreign corporation that is deposited and
 maintained, directly or indirectly, for or on behalf of such corporation in a
 financial account located in the United States, including in a correspondent
 account of a financial institution, is a constructive distribution with respect
 to the stock which such United States shareholder owns..
 IIOther measures to
 combat tax haven and tax shelter abuses
 201.Country-by-country
 reporting
 (a)In
 generalSection 13 of the Securities Exchange Act of 1934 (15
 U.S.C. 78m) is amended by adding at the end the following new
 subsection:
 (r)Disclosure of
 financial performance on a country-by-Country basis
 (1)DefinitionsIn
 this subsection—
 (A)the term
 issuer group shall mean the issuer, each subsidiary of the issuer,
 and each entity under the control of the issuer;
 (B)the term
 country of operation shall mean each country in which a member of
 the issuer group is incorporated or organized, or maintains employees or
 conducts business activities; and
 (C)the term
 world-wide allocation of group members shall mean each member of
 the issuer group listed according to their country of operation.
 (2)Country-by-country
 reportingThe Commission shall issue rules that require each
 issuer to include in an annual report filed by the issuer with the Commission
 information indicative of financial performance on a country-by-country basis
 during the covered period, including—
 (A)a list of each
 country of operation;
 (B)the world-wide
 allocation of group members;
 (C)the financial
 performance of each member of the issuer group in each country of operation,
 without exception, including, and set forth according to—
 (i)total number of
 employees physically working in the country of operation;
 (ii)total sales by
 the member of the issuer group to third parties;
 (iii)total sales by
 the member of the issuer group to other members of the issuer group and total
 sales to each such member;
 (iv)total purchases
 by the member of the issuer group from third parties;
 (v)total purchases by
 the member of the issuer group from other members of the issuer group and total
 purchases from each such member;
 (vi)total financing
 payments made by the member of the issuer group to third parties;
 (vii)total financing
 payments made by the member of the issuer group to other members of the issuer
 group and total financing payments made to each such member;
 (viii)pre-tax gross
 revenues of the member of the issuer group;
 (ix)pre-tax net
 revenues of the member of the issuer group; and
 (x)such other
 financial information as the Commission may determine is indicative of the
 financial performance of the issuer;
 (D)the tax paid by
 each member of the issuer group in each country of operation, without
 exception, including, and set forth according to—
 (i)total Federal,
 regional, local, and other tax assessed against each member of the issuer group
 with respect to each country of operation during the covered period;
 (ii)after taking into
 account any tax deductions, tax credits, tax forgiveness, or other tax benefits
 or waivers, total amount of tax paid from the treasury of the member of the
 issuer group to the government of each country of operation during the covered
 period; and
 (iii)such other
 financial information as the Commission may determine is necessary or
 appropriate to inform the public of the tax obligations of and payments by each
 member of the issuer group; and
 (E)such other
 financial information as the Commission may determine is necessary or
 appropriate in the public interest or for the protection of
 investors.
 .
 (b)Rulemaking
 (1)DeadlinesNot
 later than 180 days after the date of the enactment of this Act, the Commission
 shall issue a proposed rule to carry out this section and, not later than 270
 days after the date of the enactment of this Act, shall issue a final rule to
 carry out this section.
 (2)ConsultationIn
 issuing the rules under this section, the Commission shall consult with the
 Secretary of the Treasury and the Commissioner of Internal Revenue and, to the
 extent practicable and in furtherance of its obligation to protect investors,
 shall issue rules that support Federal efforts to reduce offshore tax evasion
 and abuses.
 (3)Interactive data
 formatThe rules issued under this section shall require that the
 information provided by issuers in their annual reports be submitted in an
 interactive data format as provided in section 13(q)(2)(D) of the Securities
 Exchange Act of 1934 (15 U.S.C. 78m(q)(2)(D)), and to the extent practicable,
 the Commission shall make available online, to the public, a compilation of
 such information.
 (4)Aggregate
 dataThe rules may allow issuers to provide the financial
 information required under section 13(r) of the Securities Exchange Act of 1934
 (15 U.S.C. 78m(r)), as added by this section, aggregated at the level of each
 country of operation instead of with respect to each member of the issuer group
 individually, provided that the Commission retains the authority, at its
 discretion, to require further disaggregation.
 (5)Effective
 dateEach issuer shall be required to comply with the
 requirements of section 13(r) of the Securities Exchange Act of 1934 (15 U.S.C.
 78m(r)), as added by this section, not later than the date on which the issuer
 must file with the Commission its first annual report that is due not later
 than 1 year after the date on which the Commission issues a final rule under
 this section.
 202.Penalty for
 failing to disclose offshore holdings
 (a)Securities
 Exchange Act of 1934Section
 21(d)(3)(B) of the Securities Exchange Act of 1934 (15 U.S.C. 78u(d)(3)(B)) is
 amended by adding at the end the following:
 (iv)Fourth tierNotwithstanding clauses (i), (ii), and
 (iii), the amount of the penalty for each such violation shall not exceed
 $1,000,000 for any person if the violation described in subparagraph (A)
 involved a knowing failure to disclose any holding or transaction involving
 equity or debt instruments of an issuer and known by such person to involve a
 foreign entity, including any trust, corporation, limited liability company,
 partnership, or foundation that is directly or indirectly controlled by such
 person, and which would have been otherwise subject to disclosure by such
 person under this
 title.
 .
 (b)Securities Act
 of 1933Section 20(d)(2) of the Securities Act of 1933 (15 U.S.C.
 77t(d)(2)) is amended by adding at the end the following:
 (D)Fourth
 tierNotwithstanding subparagraphs (A), (B), and (C), the amount
 of penalty for each such violation shall not exceed $1,000,000 for any person,
 if the violation described in paragraph (1) involved a knowing failure to
 disclose any holding or transaction involving equity or debt instruments of an
 issuer and known by such person to involve a foreign entity, including any
 trust, corporation, limited liability company, partnership, or foundation,
 directly or indirectly controlled by such person, and which would have been
 otherwise subject to disclosure by such person under this
 title.
 .
 (c)Investment
 Company Act of 1940Section 9(d)(2) of the Investment Company Act
 of 1940 (15 U.S.C. 80a–9(d)(2)) is amended by adding at the end the
 following:
 (D)Fourth
 tierNotwithstanding subparagraphs (A), (B), and (C), the amount
 of penalty for each such violation shall not exceed $1,000,000 for any person,
 if the violation described in paragraph (1) involved a knowing failure to
 disclose any holding or transaction involving equity or debt instruments of an
 issuer and known by such person to involve a foreign entity, including any
 trust, corporation, limited liability company, partnership, or foundation,
 directly or indirectly controlled by such person, and which would have been
 otherwise subject to disclosure by such person under this
 title.
 .
 (d)Investment
 Advisers Act of 1940Section 203(i)(2) of the Investment Advisers
 Act of 1940 (15 U.S.C. 80b–3(i)(2)) is amended by adding at the end the
 following:
 (D)Fourth
 tierNotwithstanding subparagraphs (A), (B), and (C), the amount
 of penalty for each such violation shall not exceed $1,000,000 for any person,
 if the violation described in paragraph (1) involved a knowing failure to
 disclose any holding or transaction involving equity or debt instruments of an
 issuer and known by such person to involve a foreign entity, including any
 trust, corporation, limited liability company, partnership, or foundation,
 directly or indirectly controlled by such person, and which would have been
 otherwise subject to disclosure by such person under this
 title.
 .
 203.Deadline for
 anti-money laundering rule for hedge funds and private equity funds
 (a)In
 general
 (1)Proposed
 ruleNot later than 90 days after the date of the enactment of
 this Act, the Secretary of the Treasury, in consultation with the Chairman of
 the Securities and Exchange Commission and the Chairman of the Commodity
 Futures Trading Commission, shall publish a proposed rule in the Federal
 Register requiring unregistered investment companies, including hedge funds or
 private equity funds, to establish anti-money laundering programs and submit
 suspicious activity reports under subsections (g) and (h) of section 5318 of
 title 31, United States Code.
 (2)Final
 ruleNot later than 180 days after the date of the enactment of
 this Act, the Secretary of the Treasury shall publish a final rule in the
 Federal Register on the matter described in paragraph (1).
 (b)ContentsThe
 final rule published under this section—
 (1)shall require, at
 a minimum, that to safeguard against terrorist financing and money laundering,
 all unregistered investment companies shall—
 (A)use risk-based due
 diligence policies, procedures, and controls that are reasonably designed to
 ascertain the identity of any foreign person (including the nominal and
 beneficial owner or beneficiary of a foreign corporation, partnership, trust,
 or other foreign entity) planning to supply or supplying funds to be invested
 with the advice or assistance of that unregistered investment company;
 and
 (B)be subject to
 section 5318(k)(2) of title 31, United States Code; and
 (2)may incorporate
 aspects of the proposed rule for unregistered investment companies published in
 the Federal Register on September 26, 2002 (67 Fed. Reg. 60617) (relating to
 anti-money laundering programs).
 (c)DefinitionsIn
 this section—
 (1)the terms
 investment company and issuer have the same meanings
 as in section 2 of the Investment Company Act of 1940 (15 U.S.C. 80a–2);
 and
 (2)the term
 unregistered investment company means an issuer that would be an
 investment company, but for the exclusion under paragraph (1) or (7) of section
 3(c) of the Investment Company Act of 1940 (15 U.S.C. 80a–3(c)).
 204.Anti-money
 laundering requirements for formation agents
 (a)Anti-Money
 laundering obligations for formation agentsSection 5312(a)(2) of
 title 31, United States Code, is amended, by—
 (1)in subparagraph
 (Y), by striking or at the end;
 (2)by redesignating
 subparagraph (Z) as subparagraph (AA); and
 (3)by inserting after
 subparagraph (Y) the following:
 (Z)persons engaged in
 the business of forming new corporations, limited liability companies,
 partnerships, trusts, or other legal entities;
 or
 .
 (b)Deadline for
 anti-Money laundering rule for formation agents
 (1)Proposed
 ruleNot later than 120 days after the date of the enactment of
 this Act, the Secretary of the Treasury, in consultation with the Attorney
 General of the United States, the Secretary of Homeland Security, and the
 Commissioner of Internal Revenue, shall publish a proposed rule in the Federal
 Register requiring persons described in section 5312(a)(2)(Z) of title 31,
 United States Code, as added by this section, to establish anti-money
 laundering programs under subsections (g) and (h) of section 5318 of that
 title.
 (2)Final
 ruleNot later than 270 days after such date of enactment, the
 Secretary of the Treasury shall publish a final rule in the Federal Register on
 the matter described in paragraph (1).
 (3)ExclusionsAny
 rule promulgated under this subsection shall exclude from the category of
 persons engaged in the business of forming new corporations or other
 entities—
 (A)any government
 agency; and
 (B)any attorney or
 law firm that uses a paid formation agent operating within the United States to
 form such corporations or other entities.
 205.Strengthening
 John Doe summons proceedings
 (a)In
 generalSubsection (f) of section 7609 is amended to read as
 follows:
 (f)Additional
 requirement in the case of a John Doe summons
 (1)General
 RuleAny summons described in subsection (c)(1) which does not
 identify the person with respect to whose liability the summons is issued may
 be served only after a court proceeding in which the Secretary establishes
 that—
 (A)the summons
 relates to the investigation of a particular person or ascertainable group or
 class of persons,
 (B)there is a
 reasonable basis for believing that such person or group or class of persons
 may fail or may have failed to comply with any provision of any internal
 revenue law, and
 (C)the information
 sought to be obtained from the examination of the records or testimony (and the
 identity of the person or persons with respect to whose liability the summons
 is issued) is not readily available from other sources.
 (2)ExceptionParagraph
 (1) shall not apply to any summons which specifies that it is limited to
 information regarding a United States correspondent account (as defined in
 section 5318A(e)(1)(B) of title 31, United States Code) or a United States
 payable-through account (as defined in section 5318A(e)(1)(C) of such title) of
 a financial institution that is held at a non-FATCA institution (as defined in
 section 7701(a)(51)).
 (3)Presumption in
 cases involving non-fatca institutionsFor purposes of this
 section, in any case in which the particular person or ascertainable group or
 class of persons have financial accounts in or transactions related to a
 non-FATCA institution (as defined in section 7701(a)(51)), there shall be a
 presumption that there is a reasonable basis for believing that such person or
 group or class of persons may fail or may have failed to comply with provisions
 of internal revenue law.
 (4)Project John Doe
 summonses
 (A)In
 generalNotwithstanding the requirements of paragraph (1), the
 Secretary may issue a summons described in paragraph (1) if the summons—
 (i)relates to a
 project which is approved under subparagraph (B),
 (ii)is issued to a
 person who is a member of the group or class established under subparagraph
 (B)(i), and
 (iii)is issued within
 3 years of the date on which such project was approved under subparagraph
 (B).
 (B)Approval of
 projectsA project may only be approved under this subparagraph
 after a court proceeding in which the Secretary establishes that—
 (i)any summons issues
 with respect to the project will be issued to a member of an ascertainable
 group or class of persons, and
 (ii)any summons
 issued with respect to such project will meet the requirements of paragraph
 (1).
 (C)ExtensionUpon
 application of the Secretary, the court may extend the time for issuing such
 summonses under subparagraph (A)(i) for additional 3-year periods, but only if
 the court continues to exercise oversight of such project under subparagraph
 (D).
 (D)Ongoing court
 oversightDuring any period in which the Secretary is authorized
 to issue summonses in relation to a project approved under subparagraph (B)
 (including during any extension under subparagraph (C)), the Secretary shall
 report annually to the court on the use of such authority, provide copies of
 all summonses with such report, and comply with the court's direction with
 respect to the issuance of any John Doe summons under such
 project.
 .
 (b)Jurisdiction of
 court
 (1)In
 generalParagraph (1) of section 7609(h) is amended by inserting
 after the first sentence the following new sentence: Any United States
 district court in which a member of the group or class to which a summons may
 be issued resides or is found shall have jurisdiction to hear and determine the
 approval of a project under subsection (f)(2)(B)..
 (2)Conforming
 amendmentThe first sentence of section 7609(h)(1) is amended by
 striking (f) and inserting (f)(1).
 (c)Effective
 dateThe amendments made by this section shall apply to summonses
 issued after the date of the enactment of this Act.
 (d)GAO
 reportNot later than the date which is 5 years after the date of
 the enactment of this Act, the Comptroller General of the United States shall
 issue a report on the implementation of section 7609(f)(2) of the Internal
 Revenue Code of 1986, as added by this section.
 206.Improving
 enforcement of foreign financial account reporting
 (a)Clarifying the
 connection of foreign financial account reporting to tax
 administrationParagraph (4) of section 6103(b) is amended by
 adding at the end the following new sentence:
 For
 purposes of subparagraph (A)(i), section 5314 of title 31, United States Code,
 and sections 5321 and 5322 of such title (as such sections pertain to such
 section 5314), shall be considered related
 statutes..
 (b)Simplifying the
 calculation of foreign financial account reporting
 penaltiesSection 5321(a)(5)(D)(ii) of title 31, United States
 Code, is amended by striking the balance in the account at the time of
 the violation and inserting the highest balance in the account
 during the reporting period to which the violation relates.
 (c)Clarifying the
 use of suspicious activity reports under the Bank Secrecy Act for civil tax law
 enforcementSection 5319 of title 31, United States Code, is
 amended by inserting the civil and criminal enforcement divisions of the
 Internal Revenue Service, after including.
 IIICombating tax
 shelter promoters
 301.Penalty for
 promoting abusive tax shelters
 (a)Penalty for
 promoting abusive tax sheltersSection 6700 is amended—
 (1)by redesignating subsections (b) and (c) as
 subsections (d) and (e), respectively,
 (2)by striking a penalty and
 all that follows through the period in the first sentence of subsection (a) and
 inserting a penalty determined under subsection (b), and
 (3)by inserting after subsection (a) the
 following new subsections:
 (b)Amount of
 penalty; calculation of penalty; liability for penalty
 (1)Amount of
 penaltyThe amount of the
 penalty imposed by subsection (a) shall not exceed 150 percent of the gross
 income derived (or to be derived) from such activity by the person or persons
 subject to such penalty.
 (2)Calculation of
 penaltyThe penalty amount
 determined under paragraph (1) shall be calculated with respect to each
 instance of an activity described in subsection (a), each instance in which
 income was derived by the person or persons subject to such penalty, and each
 person who participated in such an activity.
 (3)Liability for
 penaltyIf more than 1 person
 is liable under subsection (a) with respect to such activity, all such persons
 shall be jointly and severally liable for the penalty under such
 subsection.
 (c)Penalty not
 deductibleThe payment of any
 penalty imposed under this section or the payment of any amount to settle or
 avoid the imposition of such penalty shall not be considered an ordinary and
 necessary expense in carrying on a trade or business for purposes of this title
 and shall not be deductible by the person who is subject to such penalty or who
 makes such
 payment.
 .
 (b)Conforming
 amendmentSection 6700(a) is
 amended by striking the last sentence.
 (c)Effective
 dateThe amendments made by
 this section shall apply to activities after the date of the enactment of this
 Act.
 302.Penalty for aiding
 and abetting the understatement of tax liability
 (a)In
 generalSection 6701(a) is
 amended—
 (1)by inserting the tax liability
 or after respect to, in paragraph (1),
 (2)by inserting aid, assistance,
 procurement, or advice with respect to such before
 portion both places it appears in paragraphs (2) and (3),
 and
 (3)by inserting instance of aid,
 assistance, procurement, or advice or each such before
 document in the matter following paragraph (3).
 (b)Amount of
 penaltySubsection (b) of
 section 6701 is amended to read as follows:
 (b)Amount of
 penalty; calculation of penalty; liability for penalty
 (1)Amount of
 penaltyThe amount of the
 penalty imposed by subsection (a) shall not exceed 150 percent of the gross
 income derived (or to be derived) from such aid, assistance, procurement, or
 advice provided by the person or persons subject to such penalty.
 (2)Calculation of
 penaltyThe penalty amount
 determined under paragraph (1) shall be calculated with respect to each
 instance of aid, assistance, procurement, or advice described in subsection
 (a), each instance in which income was derived by the person or persons subject
 to such penalty, and each person who made such an understatement of the
 liability for tax.
 (3)Liability for
 penaltyIf more than 1 person
 is liable under subsection (a) with respect to providing such aid, assistance,
 procurement, or advice, all such persons shall be jointly and severally liable
 for the penalty under such
 subsection.
 .
 (c)Penalty not
 deductibleSection 6701 is
 amended by adding at the end the following new subsection:
 (g)Penalty not
 deductibleThe payment of any
 penalty imposed under this section or the payment of any amount to settle or
 avoid the imposition of such penalty shall not be considered an ordinary and
 necessary expense in carrying on a trade or business for purposes of this title
 and shall not be deductible by the person who is subject to such penalty or who
 makes such
 payment.
 .
 (d)Effective
 dateThe amendments made by
 this section shall apply to activities after the date of the enactment of this
 Act.
 303.Prohibited fee
 arrangement
 (a)In
 generalSection 6701, as
 amended by this Act, is amended—
 (1)by redesignating subsections (f) and (g) as
 subsections (g) and (h), respectively,
 (2)by striking subsection (a).
 in paragraphs (2) and (3) of subsection (g) (as redesignated by paragraph (1))
 and inserting subsection (a) or (f)., and
 (3)by inserting after subsection (e) the
 following new subsection:
 (f)Prohibited fee
 arrangement
 (1)In
 generalAny person who makes
 an agreement for, charges, or collects a fee which is for services provided in
 connection with the internal revenue laws, and the amount of which is
 calculated according to, or is dependent upon, a projected or actual amount
 of—
 (A)tax savings or benefits, or
 (B)losses which can be used to offset other
 taxable income,
 shall pay a penalty with respect to
 each such fee activity in the amount determined under subsection (b).(2)RulesThe Secretary may issue rules to carry out
 the purposes of this subsection and may provide exceptions for fee arrangements
 that are in the public
 interest.
 .
 (b)Effective
 dateThe amendments made by
 this section shall apply to fee agreements, charges, and collections made after
 the date of the enactment of this Act.
 304.Preventing tax
 shelter activities by financial institutions
 (a)Examinations
 (1)Development of
 examination techniquesEach
 of the Federal banking agencies and the Commission shall, in consultation with
 the Internal Revenue Service, develop examination techniques to detect
 potential violations of section 6700 or 6701 of the Internal Revenue Code of
 1986, by depository institutions, brokers, dealers, and investment advisers, as
 appropriate.
 (2)ImplementationEach of the Federal banking agencies and
 the Commission shall implement the examination techniques developed under
 paragraph (1) with respect to each of the depository institutions, brokers,
 dealers, or investment advisers subject to their enforcement authority. Such
 examination shall, to the extent possible, be combined with any examination by
 such agency otherwise required or authorized by Federal law.
 (b)Report to
 internal revenue serviceIn
 any case in which an examination conducted under this section with respect to a
 financial institution or other entity reveals a potential violation, such
 agency shall promptly notify the Internal Revenue Service of such potential
 violation for investigation and enforcement by the Internal Revenue Service, in
 accordance with applicable provisions of law.
 (c)Report to
 congressThe Federal banking
 agencies and the Commission shall submit a joint written report to Congress in
 2013 on their progress in preventing violations of sections 6700 and 6701 of
 the Internal Revenue Code of 1986, by depository institutions, brokers,
 dealers, and investment advisers, as appropriate.
 (d)DefinitionsFor purposes of this section—
 (1)the terms broker,
 dealer, and investment adviser have the same meanings
 as in section 3 of the Securities Exchange Act of 1934 (15 U.S.C. 78c);
 (2)the term Commission means the
 Securities and Exchange Commission;
 (3)the term depository
 institution has the same meaning as in section 3(c) of the Federal
 Deposit Insurance Act (12 U.S.C. 1813(c));
 (4)the term Federal banking
 agencies has the same meaning as in section 3(q) of the Federal Deposit
 Insurance Act (12 U.S.C. 1813(q)); and
 (5)the term Secretary means the
 Secretary of the Treasury.
 305.Information sharing
 for enforcement purposes
 (a)Promotion of
 prohibited tax shelters or tax avoidance schemesSection 6103(h) is amended by adding at the
 end the following new paragraph:
 (7)Disclosure of
 returns and return information related to promotion of prohibited tax shelters
 or tax avoidance schemes
 (A)Written
 requestUpon receipt by the
 Secretary of a written request which meets the requirements of subparagraph (B)
 from the head of the United States Securities and Exchange Commission, an
 appropriate Federal banking agency as defined under section 1813(q) of title
 12, United States Code, or the Public Company Accounting Oversight Board, a
 return or return information shall be disclosed to such requestor’s officers
 and employees who are personally and directly engaged in an investigation,
 examination, or proceeding by such requestor to evaluate, determine, penalize,
 or deter conduct by a financial institution, issuer, or public accounting firm,
 or associated person, in connection with a potential or actual violation of
 section 6700 (promotion of abusive tax shelters), 6701 (aiding and abetting
 understatement of tax liability), or activities related to promoting or
 facilitating inappropriate tax avoidance or tax evasion. Such disclosure shall
 be solely for use by such officers and employees in such investigation,
 examination, or proceeding. In the discretion of the Secretary, such disclosure
 may take the form of the participation of Internal Revenue Service employees in
 a joint investigation, examination, or proceeding with the Securities Exchange
 Commission, Federal banking agency, or Public Company Accounting Oversight
 Board.
 (B)RequirementsA request meets the requirements of this
 subparagraph if it sets forth—
 (i)the nature of the investigation,
 examination, or proceeding,
 (ii)the statutory authority under which such
 investigation, examination, or proceeding is being conducted,
 (iii)the name or names of the financial
 institution, issuer, or public accounting firm to which such return information
 relates,
 (iv)the taxable period or periods to which such
 return information relates, and
 (v)the specific reason or reasons why such
 disclosure is, or may be, relevant to such investigation, examination or
 proceeding.
 (C)Financial
 institutionFor the purposes
 of this paragraph, the term financial institution means a
 depository institution, foreign bank, insured institution, industrial loan
 company, broker, dealer, investment company, investment advisor, or other
 entity subject to regulation or oversight by the United States Securities and
 Exchange Commission or an appropriate Federal banking
 agency.
 .
 (b)Financial and
 accounting fraud investigationsSection 6103(i) is amended by adding at the
 end the following new paragraph:
 (9)Disclosure of
 returns and return information for use in financial and accounting fraud
 investigations
 (A)Written
 requestUpon receipt by the
 Secretary of a written request which meets the requirements of subparagraph (B)
 from the head of the United States Securities and Exchange Commission or the
 Public Company Accounting Oversight Board, a return or return information shall
 be disclosed to such requestor’s officers and employees who are personally and
 directly engaged in an investigation, examination, or proceeding by such
 requester to evaluate the accuracy of a financial statement or report, or to
 determine whether to require a restatement, penalize, or deter conduct by an
 issuer, investment company, or public accounting firm, or associated person, in
 connection with a potential or actual violation of auditing standards or
 prohibitions against false or misleading statements or omissions in financial
 statements or reports. Such disclosure shall be solely for use by such officers
 and employees in such investigation, examination, or proceeding.
 (B)RequirementsA request meets the requirements of this
 subparagraph if it sets forth—
 (i)the nature of the investigation,
 examination, or proceeding,
 (ii)the statutory authority under which such
 investigation, examination, or proceeding is being conducted,
 (iii)the name or names of the issuer, investment
 company, or public accounting firm to which such return information
 relates,
 (iv)the taxable period or periods to which such
 return information relates, and
 (v)the specific reason or reasons why such
 disclosure is, or may be, relevant to such investigation, examination or
 proceeding.
 .
 (c)Effective
 dateThe amendments made by
 this section shall apply to disclosures and to information and document
 requests made after the date of the enactment of this Act.
 306.Disclosure of
 information to Congress
 (a)Disclosure by
 tax return preparer
 (1)In
 generalSubparagraph (B) of
 section 7216(b)(1) is amended to read as follows:
 (B)pursuant to any one of the following
 documents, if clearly identified:
 (i)The order of any Federal, State, or local
 court of record.
 (ii)A subpoena issued by a Federal or State
 grand jury.
 (iii)An administrative order, summons, or
 subpoena which is issued in the performance of its duties by—
 (I)any Federal agency, including Congress or
 any committee or subcommittee thereof, or
 (II)any State agency, body, or commission
 charged under the laws of the State or a political subdivision of the State
 with the licensing, registration, or regulation of tax return
 preparers.
 .
 (2)Effective
 dateThe amendment made by
 this subsection shall apply to disclosures made after the date of the enactment
 of this Act pursuant to any document in effect on or after such date.
 (b)Disclosure by
 SecretaryParagraph (2) of
 section 6104(a) is amended to read as follows:
 (2)Inspection by
 Congress
 (A)In
 generalUpon receipt of a
 written request from a committee or subcommittee of Congress, copies of
 documents related to a determination by the Secretary to grant, deny, revoke,
 or restore an organization’s exemption from taxation under section 501 shall be
 provided to such committee or subcommittee, including any application, notice
 of status, or supporting information provided by such organization to the
 Internal Revenue Service; any letter, analysis, or other document produced by
 or for the Internal Revenue Service evaluating, determining, explaining, or
 relating to the tax exempt status of such organization (other than returns,
 unless such returns are available to the public under this section or section
 6103 or 6110); and any communication between the Internal Revenue Service and
 any other party relating to the tax exempt status of such organization.
 (B)Additional
 informationSection 6103(f)
 shall apply with respect to—
 (i)the application for exemption of any
 organization described in subsection (c) or (d) of section 501 which is exempt
 from taxation under section 501(a) for any taxable year and any application
 referred to in subparagraph (B) of subsection (a)(1) of this section,
 and
 (ii)any other papers which are in the
 possession of the Secretary and which relate to such application,
 as if such papers constituted
 returns..
 (c)Effective
 dateThe amendments made by
 this section shall apply to disclosures and to information and document
 requests made after the date of the enactment of this Act.
 307.Tax opinion
 standards for tax practitionersSection 330(d) of title 31, United States
 Code, is amended to read as follows:
 (d)The Secretary of the Treasury shall impose
 standards applicable to the rendering of written advice with respect to any
 listed transaction or any entity, plan, arrangement, or other transaction which
 has a potential for tax avoidance or evasion. Such standards shall address, but
 not be limited to, the following issues:
 (1)Independence of the practitioner issuing
 such written advice from persons promoting, marketing, or recommending the
 subject of the advice.
 (2)Collaboration among practitioners, or
 between a practitioner and other party, which could result in such
 collaborating parties having a joint financial interest in the subject of the
 advice.
 (3)Avoidance of conflicts of interest which
 would impair auditor independence.
 (4)For written advice issued by a firm,
 standards for reviewing the advice and ensuring the consensus support of the
 firm for positions taken.
 (5)Reliance on reasonable factual
 representations by the taxpayer and other parties.
 (6)Appropriateness of the fees charged by the
 practitioner for the written advice.
 (7)Preventing practitioners and firms from
 aiding or abetting the understatement of tax liability by clients.
 (8)Banning the promotion of potentially
 abusive or illegal tax
 shelters.
 .


type: other

text:
RTL 2009, 75, 1094
 Vastu võetud 21.09.2009 nr 91
 Teede- ja sideministri 14. detsembri 2001. a määruses nr 118 «Ohtlike veoste autoveo eeskiri» (RTL 2002, 6, 53; 2009, 10, 116) tehakse järgmised muudatused:
 « 1) füüsilise isiku poolt teostataval autoveol, juhul kui veos on jaemüügi pakendis, määratud isiklikuks või koduseks kasutamiseks, puhkuseks või sportimiseks. Kui veoseks on kergestisüttivad vedelikud, mida veetakse taastäidetavates anumates, mille täidab eraisik või mis on mõeldud eraisikule, ei tohi nende kogus ületada 60 liitrit anuma kohta ja 240 liitrit veoüksuse kohta. Jaemüügi pakend ei tohi lekkida. Jaemüügi pakendiks ei loeta paaki, vahekonteinerit ja suurpakendit;»;
 « 3) saadetistel ehitus- või tsiviilehitusplatsidele või sealt tagasi või uurimise, remondi ja hooldusega seotud veostel. Selliste veoste kogus ei tohi ületada 450 liitrit pakendi kohta ja maksimaalne kogus ei tohi ületada lisas 2 toodud väikeses koguses ohtliku aine autoveo koguseid. Ettevõtja peab tarvitusele võtma vajalikke meetmeid mis tahes veose lekkimise vältimiseks. Nimetatud erandeid ei kohaldata klass 7 veoste veol.
 Käesolevas punktis nimetatud ettevõtja poolt iseenda varustamiseks või veose väliseks ja sisemiseks ümberjaotamiseks teostatud vedu ei kuulu käesoleva erandi alla;»;
 3) paragrahvi 2 lõike 1 punkti 7 alapunkt c muudetakse ja sõnastatakse järgmiselt:
 « c) gruppide A ja O gaasi rõhk anumas temperatuuril 20 °C ei ületa 200 kPa (2 baari) ja gaas on veo ajal täielikult gaasilises olekus ja kui gaas ei ole veeldatud või jahutamisega veeldatud olekus. See kehtib igasuguste anumate või paakide kohta, näiteks ka masina osade ja mõõteseadmete kohta;»;
 4) paragrahvi 2 lõiget 1 täiendatakse punktiga 9 järgmises sõnastuses:
 « 9) sõiduki seadmetes kasutatavate liitiumakude või veo ajal kasutatavate või kasutamiseks mõeldud seadmete liitiumakude suhtes (nt sülearvuti).»;
 5) paragrahvi 2 lõiget 2 täiendatakse punktiga 4 järgmises sõnastuses:
 « 4) erandkoguses ohtliku veose autoveol (lisa 13).»;
 6) paragrahvi 3 punkti 9 alapunkt c muudetakse ja sõnastatakse järgmiselt:
 « c) suurkonteiner (Large container) on rahvusvahelise ohutute konteinerite konventsiooni kohane konteiner, mis ei vasta väikekonteineri mõistele ja mille nelja välimise alumise nurga poolt kaetud ala on kas vähemalt 14 m2 või vähemalt 7 m2 suurune pind varustatuna ülemiste nurgaliitmikega;»;
 « d) väikekonteiner (Small container) on konteiner, mille mõni üldine välismõõde (pikkus, laius, kõrgus) on väiksem kui 1,5 m või sisemine maht ei ületa 3 m3;»;
 8) paragrahvi 3 täiendatakse punktidega 35–37 järgmises sõnastuses:
 « 35) mobiilne lõhkeainete tootmisüksus (MEMU) (Mobile explosives manufacturing unit (MEMU)) tähendab üksust lõhkeainete või laengu valmistamiseks ohtlikest ainetest, mis ei ole lõhkeained, või sellist üksust kandvat sõidukit. Üksus koosneb mitmest paagist, mahtkonteinerist, töötlemiseks kasutatavatest seadmetest ning pumpadest ja muudest seadmetest. MEMU-d võivad sisaldada eraldi sektsioone pakendatud lõhkeainete jaoks. MEMU-dele esitatavad nõuded kehtivad ainult veo suhtes. Lõhkeainete ja laengute valmistamise suhtes kehtivad lõhkematerjaliseaduse nõuded;
 37) IMDG koodeks (IMDG Code) tähendab Rahvusvahelise Mereorganisatsiooni (IMO) poolt Londonis avaldatud rahvusvahelist ohtlike kaupade mereveo eeskirja (International Maritime Dangerous Goods Code) kui Rahvusvahelise konventsiooni inimelude ohutusest merel (1974. aasta SOLAS konventsioon) rakendamist.»;
 9) paragrahvi 6 lõike 1 punkt 2 muudetakse ja sõnastatakse järgmiselt:
 « 2) varustama vedaja veodokumendiga ja autojuhi kirjaliku ohutusjuhendiga (edaspidi ohutusjuhend) ja vajadusel nõutud veo- ja lisadokumentidega (load, kinnitused jne);»;
 « § 31. Tunnelite läbimise piirangud
 (7) Tunneli piirangud ei kehti, kui ohtlike veoste vedu toimub §-s 2 nimetatud juhtudel.»;
 11) paragrahvi 123 lõige 3 muudetakse ja sõnastatakse järgmiselt:
 « (3) Kõrge ohuastmega veost vedav sõiduk ja veos tuleb varustada vargust ning sõiduki ja veose omavolilist kasutamist tõkestavate vahendite, seadmete ja süsteemidega. Kõnealused kaitsemeetmed ei tohi takistada hädapeatumise korral tegutsemist.»;
 12) paragrahvi 123 täiendatakse lõikega 5 järgmises sõnastuses:
 « (5) Määruse lisas 12 toodud klass 1 alla kuuluva kõrge ohuastmega veose täiskoorma veol teavitab lõhkematerjaliseaduse mõistes lõhkematerjali käitlemisloa omaja ja klass 7 alla kuuluvate kõrge ohuastmega veoste veol kiirgusseaduse mõistes kiirgustegevusloa omaja pärast veo kavandatava aja ja marsruudi valikut politseid, kes otsustab politsei osalemise vajalikkuse või muude asjakohaste meetmete üle. Teavitaja võib olla ka vedaja.»;
 13) määruse 2. jao pealkirjas asendatakse sõna «Veodokumendid» sõnaga «Dokumendid»;
 3) fotoga isikut tõendav dokument.»;
 « § 14. Veodokument
 9) kui ohtliku veose marsruudile jäävad maanteetunnelid, tunneli piirangu kood.
 (5) Sõidukil oleva tühja puhastamata paagi, anumakogumi, kergpaagi, teisaldatava paagi, paakkonteineri, mitmeelemendilise gaasikonteineri ja üle 1000 l mahuga gaasianuma korral peab vedaja koostama veokirja, milles näidatakse viimati laaditud veose kohta lõike 1 punktides 1, 2, 3 ja 4 nõutav teave, näiteks:
 1) veodokumendis sisalduma sellekohane märge, näiteks «Ohtliku aine kogus ei ületa kehtestatud piirmäära.»;
 (10) Radioaktiivsete materjalide ja lõhkematerjalide toorainete veodokumendile tuleb lisada ADR kohased andmed.»;
 « (1) Veol tekkida võiva õnnetusjuhtumi ja hädapeatumise korral tegutsemiseks peab autojuhil veo ajal olema kaasas kirjalik lisa 4 kohane ohutusjuhend.»;
 17) paragrahvi 15 lõige 4 muudetakse ja sõnastatakse järgmiselt:
 « (4) Enne reisi algust peavad meeskonna liikmed endale selgeks tegema veose ohtlikkuse iseärasused ja täitma õnnetusjuhtumi või hädapeatumise korral kirjaliku ohutusjuhendi juhiseid.»;
 18) paragrahvi 17 lõige 9 muudetakse ja sõnastatakse järgmiselt:
 « (9) Paagi korpused, mis on ette nähtud vedelas olekus ainete või veeldatud või jahutamisega veeldatud gaaside veoks ja mida ei ole jagatud vaheseinaplaatide või ribiplaatidega kuni 7500 liitrit mahutavateks sektsioonideks, tuleb täita vähemalt 80% või kuni 20% nende mahust. Käesolevat sätet ei kohaldata:
 3) ÜRO nr 1963 HEELIUM, JAHUTAMISEGA VEELDATUD ja ÜRO nr 1966 VESINIK, JAHUTATUD VEDELIK suhtes.»;
 « (5) Kui kõrge ohuastmega veost vedav sõiduk ja veos on varustada vargust ning sõiduki ja veose omavolilist kasutamist tõkestavate vahendite, seadmete ja süsteemidega, peab autojuht eelnimetatud tehnilisi võimalusi veo ajal kasutama.»;
 20) paragrahvi 26 lõiked 1 ja 2 muudetakse ja sõnastatakse järgmiselt:
 « (1) Ohtliku veose veol kasutatava sõiduki, konteineri, mitmeelemendilise gaasikonteineri (edaspidi MEGC), MEMU, paakkonteineri ja teisaldatava paagi tähistamiseks kasutatakse ohumärgiseid mõõtmetega vähemalt 250×250 mm (edaspidi tahvlid), mis sümboli ja värvi osas vastavad lisas 5 toodule.
 (2) Tahvlid tuleb kinnitada sõiduki, konteineri, MEGC-i, MEMU, paakkonteineri ja teisaldatava paagi välispinnale vastavalt käesolevas paragrahvis toodud nõuetele ja nad peavad vastama lisa 1 tabeli veerus 6 nõutud konteineris, MEGC-s, MEMU-s, paakkonteineris, teisaldatavas paagis või sõidukis sisalduvate ohtlike veoste ohumärgistele.»;
 21) paragrahvi 26 lõige 5 muudetakse ja sõnastatakse järgmiselt:
 « (5) Rohkem kui ühe klassi veoseid sisaldav konteiner, MEGC, MEMU, paakkonteiner, teisaldatav paak või sõiduk ei pea kandma kaasneva ohu tahvlit, kui sellel tahvlil näidatud oht on juba näidatud esmase või kaasneva ohu tahvlil.»;
 22) paragrahvi 26 lõige 11 muudetakse ja sõnastatakse järgmiselt:
 « (11) Tühi, puhastamata ja degaseerimata või deaktiveerimata paaksõiduk, kergpaagiga sõiduk, anumakogumiga sõiduk, MEGC, MEMU, paakkonteiner ja teisaldatav paak ning tühi sõiduk ja puhastamata puisteveose vahekonteiner peavad edasi kandma eelneva veose jaoks nõutud tahvleid kuni sõiduki või paagi puhastamise ja degaseerimiseni või deaktiviseerimiseni või nende ohtlikkuse kõrvaldamiseni.»;
 23) määrust täiendatakse §-ga 261 järgmises sõnastuses:
 « § 261. Keskkonnaohtliku veosega veovahendi tähistamine
 (2) Keskkonnaohtlikku veost sisaldavad saadetised tähistatakse vastavalt § 25 nõuetele käesoleva paragrahvi lõikes 1 kirjeldatud märgiga, välja arvatud lihtpakendid ja kombineeritud pakendid seesmiste pakenditega, milles sisaldub 5 liitrit või vähem vedelat või 5 kilogrammi või vähem tahket keskkonnaohtliku ainet.»;
 24) määrust täiendatakse §-ga 262 järgmises sõnastuses:
 « § 262. Mobiilse lõhkeainete tootmisüksuse tähistamine
 (3) Lõhkeainete erisektsioonid tuleb tähistada ohumärgiga § 26 lõike 3 sätete kohaselt.»;
 25) paragrahvi 271 lõige 3 muudetakse ja sõnastatakse järgmiselt:
 « (3) Fumigeeritud veovahendi kasutamise korral peab veodokumendis lisaks § 14 kohastele andmetele olema näidatud fumigeerimise kuupäev ja kellaaeg ning kasutatud fumigandi tüüp ja kogus. Lisatud peab olema juhend fumigandi jääkide kõrvaldamiseks.»;
 26) paragrahvi 28 lõige 3 muudetakse ja sõnastatakse järgmiselt:
 « (3) Ohtlike veoste veol kasutatav EX/II, EX/III, FL, OX ja AT sõiduk ning MEMU peab olema läbinud ohtlike veoste veo sõiduki ülevaatuse (edaspidi ülevaatus) ja omama määruse lisa 10 kohast kehtivat sõiduki ohtliku veose veole lubamise tunnistust. Ülevaatuse peab sõiduk läbima koos täis- või poolhaagisega, kui veoüksuse koosseisus on täis- või poolhaagis.»;
 27) paragrahvi 31 lõike 3 punktid 2–4 muudetakse ja sõnastatakse järgmiselt:
 « 2) ohumärgiste number 3, 4.1, 4.3, 8 ja 9 kohasel veol kühvel;
 4) ohumärgiste number 3, 4.1, 4.3, 8 ja 9 kohasel veol plastikust kogumisnõu.»;
 28) paragrahvi 37 täiendatakse lõigetega 8–13 järgmises sõnastuses:
 « (8) Piiratud koguses pakitud ohtlike kaupade kaubasaatjad peavad juhul, kui vedu ei hõlma merevedu, teavitama vedajat enne vedu selliste veoks esitatavate kaupade kogu brutomassist.
 (13) Kui saadetise vedu hõlmab lisaks autoveole ka merevedu, on lubatud kasutada ka IMDG koodeksi kohaseid tähiseid.»;
 29) määrust täiendatakse §-ga 371 järgmises sõnastuses:
 « § 371. Erandkoguses pakitud ohtlike veoste vedu
 (2) Kui aine või kauba kohta näidatud tähtnumbriline kood «E0» tähendab, siis selle aine või eseme osas ei ole lubatud kasutada erandkoguse osas kehtivaid lihtsustusi. Kõik ülejäänud «E»-ga algavad tähtnumbrilised koodid tähendavad, et ADR-i sätteid ei rakendata, kui erandkoguses pakkimise tingimused on täidetud.
 (7) Kui erandkogustes veetavatele ohtlikele veostele on lisatud dokument või dokumendid (nagu mereveo lastikiri, õhuveokiri või CMR/CIM veokiri), peab vähemalt üks neist sisaldama märget «erandkogustes ohtlikud kaubad» ning saadetiste arvu.»;
 30) määrust täiendatakse §-ga 481 järgmises sõnastuses:
 « § 481. Lisanõuded mobiilsele lõhkeainete tootmisüksusele
 (6) MEMU-del asuvad töötlemisseadmed ning erisektsioonid peavad olema varustatud lukuga.»;
 31) paragrahvi 51 lõike 8 punkt 2 muudetakse ja sõnastatakse järgmiselt:
 « 2) veodokumendi sisu ei vasta nõuetele (ei kohaldata kõrgendatud ohuastmega veose korral, millal lähtutakse lõike 6 punktist 16;»;
 32) paragrahvi 531 täiendatakse lõikega 2 järgmises sõnastuses:
 « (2) Enne käesoleva määruse jõustumist registreeritud ja kasutusele võetud mobiilsete lõhkeainete tootmisüksuste (MEMU) kasutamist on lubatud jätkata ka siis, kui nad ei vasta uutele ADR 2009. a nõuetele.»;
 33) lisa 1 tabelis toodud ohtlike veoste nimekirja ÜRO nr 1250 veerus 5 asendatakse tähistus «I» tähistusega «II», veerus 7 asendatakse tähistus «LQ3» tähistusega «LQ4» ja veerus 9 asendatakse arv «1» arvuga «2»;
 34) lisa 1 tabelis toodud ohtlike veoste nimekirja ÜRO nr 1305 veerus 5 asendatakse tähistus «I» tähistusega «II», veerus 7 asendatakse tähistus «LQ3» tähistusega «LQ4» ja veerus 9 asendatakse arv «1» arvuga «2»;
 35) lisa 1 tabelis toodud ohtlike veoste nimekirja ÜRO nr 2813, I pakendigrupp, veergu 8 täiendatakse tähistusega «AT» ja veergu 10 tähistusega «X423»;
 36) lisa 1 tabelis toodud ohtlike veoste nimekirja ÜRO nr 3131, I pakendigrupp, veergu 8 täiendatakse tähistusega «AT» ja veergu 10 tähistusega «X428»;
 37) lisa 1 tabelis toodud ohtlike veoste nimekirja ÜRO nr 1017 veerus 6 asendatakse tähistus «2.3+8» tähistusega «2.3+5.1+8» ja veerus 10 asendatakse tähistus «268» tähistusega «265»;
 38) lisa 1 tabelis toodud ohtlike veoste nimekirja ÜRO nr 1344 veerus 2 toodud tekst muudetakse ja asendatakse sõnadega «TRINITROFENOOL (PIKRIINHAPE), NIISKE, sisaldab vähemalt 30 mass% vett»;
 39) lisa 1 tabelis toodud ohtlike veoste nimekirja ÜRO numbri 2031 tekst tunnistatakse kehtetuks;
 40) lisa 1 tabelis toodud ohtlike veoste nimekirja ÜRO nr 2814 kolmanda rea veerus 2 teksti lõpus toodud sõnad «(ainult looma korjused)» asendatakse sõnadega «(ainult loomne materjal)»;
 41) lisa 1 tabelis toodud ohtlike veoste nimekirja ÜRO nr 3090 veerus 2 toodud tekst muudetakse ja asendatakse sõnadega «LIITIUMMETALLAKUD (sealhulgas liitiumisulamist akud)»;
 42) lisa 1 tabelis toodud ohtlike veoste nimekirja ÜRO nr 3091 veerus 2 toodud tekst muudetakse ja asendatakse sõnadega «LIITIUMMETALLAKUD, SEADMETES OLEVAD, või LIITIUMMETALLAKUD, SEADMETESSE PAKITUD (sealhulgas liitiumisulamist akud)»;
 43) lisa 1 tabelis toodud ohtlike veoste nimekirja ÜRO numbrite 3132 ja 3135 tekst tunnistatakse kehtetuks;
 44) lisa 1 tabelis toodud ohtlike veoste nimekirja ÜRO nr 3344 veerus 2 toodud tekst muudetakse ja asendatakse sõnadega «PENTAERÜTRIITTETRANITRAADI (PENTAERÜTRITOOLTETRANITRAADI; PETN) SEGU, DESENSIBILISEERITUD, TAHKE, N.O.S, sisaldab üle 10 mass%, kuid mitte üle 20 mass% PETN-I»;
 45) lisa 1 tabelis toodud ohtlike veoste nimekirja ÜRO nr 3357 veerus 7 asendatakse tähistus «LQ4» tähistusega «LQ0»;
 46) lisa 1 tabelis toodud ohtlike veoste nimekirja ÜRO nr 3391 veerus 10 asendatakse tähistus «333» tähistusega «43»;
 47) lisa 1 tabelis toodud ohtlike veoste nimekirja ÜRO nr 3393 veerus 10 asendatakse tähistus «X333» tähistusega «X432»;
 48) lisa 1 tabelis toodud ohtlike veoste nimekirja ÜRO nr 3468 veerus 2 toodud tekst muudetakse ja asendatakse sõnadega «VESINIK SALVESTATUD METALLHÜDRIIDINA või SEADMES SISALDUV METALLHÜDRIIDINA SALVESTATUD VESINIK või SEADMESSE PAKITUD METALLHÜDRIIDINA SALVESTATUD VESINIK»;
 49) lisa 1 tabelis toodud ohtlike veoste nimekirja ÜRO nr 3473 veerus 2 toodud tekst muudetakse ja asendatakse sõnadega «KÜTUSEELEMENDID (KASSETID) või SEADMES SISALDUVAD KÜTUSEELEMENDID (KASSETID) või SEADMESSE PAKITUD KÜTUSEELEMENDID (KASSETID), mis sisaldavad kergestisüttivaid vedelikke»;
 50) lisa 1 tabelis toodud ohtlike veoste nimekirja täiendatakse käesoleva määruse lisa 1 kohaselt, kusjuures ÜRO numbrite 0505, 0506, 0507, 0508 read lisatakse rea ÜRO nr 0504 järele, read ÜRO nr 2031 lisatakse olemasoleva sama numbri ridade järele, read ÜRO numbrid 3132, 3135 ja 3373 lisatakse vastava olemasoleva sama numbri rea järele, ning ÜRO numbrid 3474–3481 read lisatakse tabeli lõppu;
 51) lisa 2 punkti 1 alapunkti 1 tekst muudetakse ja sõnastatakse järgmiselt:
 « 1) esemete puhul, brutomassi kilogrammides (klassi 1 veoste puhul lõhkeaine netomassi kilogrammides, käesolevas määruses nimetatud masinates ja seadmetes kasutatavate ohtlike ainete puhul nendes sisalduvate ohtlike ainete üldkogust kilogrammides või vajadusel liitrites);»;
 52) lisa 2 tabeli transpordi kategooria 0 teise veeru klassis 1 asendatakse tekstiosa «1.1A/ 1.1L/ 1.2L/ 1.3L, 1.4L ja ÜRO nr 0190» tekstiosaga «1.1A, 1.1L, 1.2L, 1.3L ja ÜRO nr 0190»;
 53) lisa 2 tabeli transpordi kategooria 3 teise veergu klass 2 järele lisatakse uus klass 4.3 järgmises sõnastuses:
 «Klass 4.3 ÜRO nr 3476»;
 54) lisa 2 tabeli transpordi kategooria 3 teise veeru klassis 8 asendatakse tekstiosa «2794, 2795, 2900 ja 3028» tekstiosaga «2794, 2795, 2900, 3028 ja 3477»;
 55) lisa 4 asendatakse käesoleva määruse kohase lisaga 2;
 56) lisa 6 punktis 2 muudetakse number 423 selgitav tekst ja sõnastatakse järgmiselt:
 «423 tahke aine, reageerib veega, eraldab kergestisüttivaid gaase, või kergestisüttiv tahke aine, mis reageerib veega, eraldades kergestisüttivaid gaase, või isekuumenev tahke aine, mis reageerib veega, eraldades kergestisüttivaid gaase»;
 57) lisa 6 punktis 2 muudetakse number X423 selgitav tekst ja sõnastatakse järgmiselt:
 «X423 tahke aine, mis reageerib ohtlikult veega, eraldades kergestisüttivaid gaase, või kergestisüttiv tahke aine, mis reageerib ohtlikult veega, eraldades kergestisüttivaid gaase, või isekuumenev tahke aine, mis reageerib ohtlikult veega, eraldades kergestisüttivaid gaase1»;
 58) lisa 6 punktis 2 lisatakse pärast numbrit «43» uus number X432 ja selgitav tekst sõnastatakse järgmiselt:
 «X432 spontaanselt kergestisüttiv (pürofoorne) tahke aine, mis reageerib ohtlikult veega, eraldades kergestisüttivaid gaase1»;
 59) lisa 8 reas number 13 asendatakse sõna «Veokiri» sõnaga «Veodokument»;
 60) lisa 11 tunnistuse vormi 7. rea «Veoki määratlus vastavalt ADR p.9.1.1.2» sõidukitüüpide loetelu lõppu lisada sõna «MEMU»;
 61) lisa 12 asendatakse käesoleva määruse kohase lisaga 3;
 62) määrust täiendatakse lisaga 13 käesoleva määruse lisas 4 toodud redaktsioonis;
 63) määrust täiendatakse lisaga 14 käesoleva määruse lisas 5 toodud redaktsioonis.
 Määruse lisad on avaldatud elektroonilises Riigi Teatajas. Alus: «Riigi Teataja seaduse» § 4 lõige 2 ja riigisekretäri 21.09.2009. a resolutsioon nr 17-1/09-04651.


text:
24 mei 2017 10 november 2015 door Richard van Baalen
 Volgens het gerechtshof Den Haag is de nertsenhouderij op goede gronden verboden. Dat blijkt uit het arrest van 10 november 2015. Vorig jaar had de rechtbank de wet buiten werking gesteld, maar dat had volgens het hof niet mogen gebeuren.
 Vanaf 15 januari 2013 is het in Nederland verboden om een pelsdier (vaak een nerts) te houden, te doden of te doen doden. Voor nertsenhouders die op die datum al een bedrijf hadden is een uitzondering gemaakt; zij mogen hun bedrijf onder bepaalde voorwaarden tot 1 januari 2024 voortzetten. Een aantal nertsenhouders was het niet eens met deze wet. Zij kregen daarin gelijk van de rechtbank. Volgens de rechtbank was de wet in strijd met artikel 1 van het Eerste Protocol bij het Europese Verdrag tot bescherming van de Rechten van de Mens (“EP”), waarin de eigendom van burgers is beschermd. De overgangsregeling bood volgens de rechtbank onvoldoende soelaas, mede omdat de overgangsregeling nog niet helemaal duidelijk was.
 Beperkt eigendomsbegrip
 Volgens het gerechtshof heeft de rechtbank onder meer het eigendomsbegrip niet goed onder ogen gezien. Zo oordeelt het gerechtshof bijvoorbeeld dat artikel 1 EP alleen eigendommen beschermt die bestaan uit verdiencapaciteit die besloten ligt in bestaande bedrijfsmiddelen van nertsenhouders (bijvoorbeeld grond, opstallen en bedrijfsinventaris) en goodwill (bijvoorbeeld klantenbestand). Het artikel beschermt dus niet de toekomstige inkomsten die nertsenhouders met die middelen hopen te verwerven. Dit breekt de nertsenhouders op, omdat zij rapporten hadden ingediend waarin de waarde van hun ondernemingen vrijwel volledig zo niet uitsluitend waren gebaseerd op inkomen dat zij in de toekomst hopen te genereren. De (verloren) goodwill valt in dit geval ook niet onder de bescherming van artikel 1 EP omdat de nertsenhouders 99% van alle pelsen via de beurs verkopen, en dus niet bijvoorbeeld aan telkens dezelfde cliënt op basis van een duurovereenkomst.
 Ook acht het gerechtshof van belang dat – volgens hem – tijdens de overgangsperiode nog altijd winst kan worden gemaakt met de pelsdierhouderij, zodat de overgangsperiode als tegemoetkoming in de inbreuk op het eigendomsrecht moet worden beschouwd. Het hof acht het mogelijk dat tijdens de overgangsperiode het rendement zal dalen, maar het hof acht niet aangetoond dat de pelsdierhouderijen dan meteen verlies gaan lijden.
 Het hof kijkt overigens niet alleen naar de overgangsperiode van bijna elf jaar, maar houdt de pelsdierhouders voor dat zij al veel langer rekening hadden kunnen houden met een verbod op hun pelsdierhouderij. Het hof wijst erop dat er in de Tweede Kamer al vanaf 1999 wordt gesproken over zo’n verbod. Pelsdierhouders hadden sindsdien aanleiding om zich in te stellen op de mogelijkheid van een verbod door bijvoorbeeld uit te breiden naar of over te schakelen op “minder controversiële vormen van landbouw”.
 Zo nodig hadden de nertsenhouders een ander vak moeten leren of kennis moeten inhuren, of andere bedrijfsruimte moeten verwerven. Dat mag van het hof van ondernemers worden verwacht. Volgens het hof was het verbod voorzienbaar en kan de Staat er niets aan doen dat pelsdierhouders ervoor kozen om hun onderneming voort te zetten.
 Het hof sluit niet uit dat het verbod gevolgen heeft voor arbeidsplaatsen, voerleveranciers en exportbewegingen. Dergelijke gevolgen zijn volgens het hof rechtvaardig door de openbare orde dan wel dwingende redenen van algemeen belang.
 De pelsdierhouders hadden er nog op gewezen dat verschillend kan worden gedacht over de vraag of bont een luxeproduct is, of het gerechtvaardigd is om dieren te doden voor voedsel dan wel hun huid, en welke ethische normen moeten worden gerespecteerd. Het hof stelt zich terughoudend op ten aanzien van het oordeel van de wetgever over wat ethisch is en wat niet, en constateert dat de wetgever op democratische basis een keuze heeft gemaakt over deze ethische kwestie.
 Pelsdierhouders hebben inmiddels aangekondigd dat zij het oordeel van het gerechtshof in cassatie door de Hoge Raad laten toetsen, omdat zij het niet eens zijn met het oordeel van het hof. Voorlopig komt er dus nog geen einde aan deze zaak.
 De ‘Wet verbod pelsdierhouderij’ vindt u hier.
 Het vonnis van de rechtbank vindt u hier.
 Het arrest van het gerechtshof vindt u hier.
 Categorieën Agri, Diergezondheid Berichtnavigatie
 Erfpachter kan achteraf een beroep doen op Europese consumentenbescherming


type: contracts

jurisdiction: EU

text:
 11.3.2010
 RO
 Jurnalul Oficial al Uniunii Europene
 L 62/11
 DECIZIA NR. 125/2009 A COMITETULUI MIXT AL SEE
 din 4 decembrie 2009
 de modificare a anexei II (Reglementări tehnice, standarde, încercări și certificare) la Acordul privind SEE
 COMITETUL MIXT AL SEE,
 având în vedere Acordul privind Spațiul Economic European, astfel cum a fost modificat prin Protocolul de adaptare a Acordului privind Spațiul Economic European, denumit în continuare „acordul”, în special articolul 98,
 întrucât:
 (1)
 Anexa II la acord a fost modificată prin Decizia nr. 28/2009 a Comitetului mixt al SEE din 17 martie 2009 (1).
 (2)
 Directiva 2007/47/CE a Parlamentului European și a Consiliului din 5 septembrie 2007 de modificare a Directivei 90/385/CEE a Consiliului privind apropierea legislațiilor statelor membre referitoare la dispozitivele medicale active implantabile, a Directivei 93/42/CEE a Consiliului privind dispozitivele medicale și a Directivei 98/8/CE privind comercializarea produselor biodestructive (2) trebuie încorporată în acord.
 (3)
 Directiva 93/42/CEE a Consiliului (3) a fost încorporată în capitolul IX și capitolul XXX din anexa II la acord. Deoarece directiva se referă la dispozitive medicale, aceasta ar trebui menționată numai în capitolul XXX. În consecință, trimiterea la această directivă din capitolul IX trebuie eliminată.
 (4)
 Directiva 90/385/CEE a Consiliului (4) se referă la dispozitivele medicale active implantabile și, în consecință, trimiterea la această directivă ar trebui mutată de la capitolul X la capitolul XXX din anexa II la acord,
 DECIDE:
 Articolul 1
 Anexa II la acord se modifică după cum urmează:
 1.
 Textul de la punctul 27a (Directiva 93/42/CEE a Consiliului) din capitolul IX se elimină.
 2.
 Textul de la punctul 7 (Directiva 90/385/CEE a Consiliului) din capitolul X se elimină.
 3.
 La capitolul XV punctul 12n (Directiva 98/8/CE a Parlamentului European și a Consiliului) și la capitolul XXX punctul 1 (Directiva 93/42/CEE a Consiliului) se adaugă următoarea liniuță:
 „—
 32007 L 0047: Directiva 2007/47/CE a Parlamentului European și a Consiliului din 5 septembrie 2007 (JO L 247, 21.9.2007, p. 21).”
 4.
 La capitolul XXX, după punctul 6 (Directiva 2005/50/CE a Comisiei) se adaugă următorul punct:
 „7.
 390 L 0385: Directiva 90/385/CEE a Consiliului din 20 iunie 1990 privind apropierea legislațiilor statelor membre referitoare la dispozitivele medicale active implantabile (JO L 189, 20.7.1990, p. 17), astfel cum a fost modificată prin:
 —
 393 L 0042: Directiva 93/42/CEE a Consiliului din 14 iunie 1993 (JO L 169, 12.7.1993, p. 1);
 —
 393 L 0068: Directiva 93/68/CEE a Consiliului din 22 iulie 1993 (JO L 220, 30.8.1993, p. 1);
 —
 32007 L 0047: Directiva 2007/47/CE a Parlamentului European și a Consiliului din 5 septembrie 2007 (JO L 247, 21.9.2007, p. 21).
 Se aplică dispozițiile tranzitorii prevăzute în anexele la Actul de aderare din 16 aprilie 2003 pentru Polonia (anexa XII capitolul 1 punctul 1).”
 Articolul 2
 Textele Directivei 2007/47/CE în limbile islandeză și norvegiană, care urmează să fie publicate în suplimentul SEE la Jurnalul Oficial al Uniunii Europene, sunt autentice.
 Articolul 3
 Prezenta decizie intră în vigoare la 5 decembrie 2009, cu condiția să se fi efectuat toate notificările prevăzute la articolul 103 alineatul (1) din acord către Comitetul mixt al SEE (5).
 Articolul 4
 Prezenta decizie se publică în secțiunea SEE și în suplimentul SEE ale Jurnalului Oficial al Uniunii Europene.
 Adoptată la Bruxelles, 4 decembrie 2009.
 Pentru Comitetul mixt al SEE
 Președintele
 Oda Helen SLETNES
 (1) JO L 130, 28.5.2009, p. 21.
 (2) JO L 247, 21.9.2007, p. 21.
 (3) JO L 169, 12.7.1993, p. 1.
 (4) JO L 189, 20.7.1990, p. 17.
 (5) Nu au fost semnalate obligații constituționale.