+CHAPTER 10 REPORT ON PAYMENTS TO GOVERNMENTS
---+Article 41 Definitions relating to reporting on payments to governments
---+Article 42 Undertakings required to report on payments to governments
------+Article 42 1.
------+Article 42 2.
---+Article 43 Content of the report
------+Article 43 1.
------+Article 43 2.
------+Article 43 3.
------+Article 43 4.
------+Article 43 5.
---+Article 44 Consolidated report on payments to governments
------+Article 44 1.
------+Article 44 2.
------+Article 44 3.
---+Article 45 Publication
------+Article 45 1.
------+Article 45 2.
---+Article 46 Equivalence criteria
------+Article 46 1.
------+Article 46 2.
------+Article 46 3.
---+Article 47 Application of equivalence criteria
---+Article 48 Review
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CHAPTER 10 REPORT ON PAYMENTS TO GOVERNMENTS
CHAPTER 10 REPORT ON PAYMENTS TO GOVERNMENTS
1. Ħarsa ġenerali
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Regolamentazzjoni |
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Article 41 Definitions relating to reporting on payments to governments
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Article 41
Definitions relating to reporting on payments to governments
For the purpose of this Chapter, the following definitions shall apply:
(1)
‘undertaking active in the extractive industry’ means an undertaking with any activity involving the exploration, prospection, discovery, development, and extraction of minerals, oil, natural gas deposits or other materials, within the economic activities listed in Section B, Divisions 05 to 08 of Annex I to Regulation (EC) No 1893/2006 of the European Parliament and of the Council of 20 December 2006 establishing the statistical classification of economic activities NACE Revision 2 (
33
);
(2)
‘undertaking active in the logging of primary forests’ means an undertaking with activities as referred to in Section A, Division 02, Group 02.2 of Annex I to Regulation (EC) No 1893/2006, in primary forests;
(3)
‘government’ means any national, regional or local authority of a Member State or of a third country. It includes a department, agency or undertaking controlled by that authority as laid down in Article 22(1) to (6) of this Directive;
(4)
‘project’ means the operational activities that are governed by a single contract, license, lease, concession or similar legal agreements and form the basis for payment liabilities with a government. None the less, if multiple such agreements are substantially interconnected, this shall be considered a project;
(5)
‘payment’ means an amount paid, whether in money or in kind, for activities, as described in points 1 and 2, of the following types:
(b)
taxes levied on the income, production or profits of companies, excluding taxes levied on consumption such as value added taxes, personal income taxes or sales taxes;
(e)
signature, discovery and production bonuses;
(f)
licence fees, rental fees, entry fees and other considerations for licences and/or concessions; and
(g)
payments for infrastructure improvements.
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Article 42 Undertakings required to report on payments to governments
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Article 43 Content of the report
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Article 44 Consolidated report on payments to governments
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Article 45 Publication
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Article 46 Equivalence criteria
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Article 47 Application of equivalence criteria
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Article 47
Application of equivalence criteria
The Commission shall be empowered to adopt implementing acts identifying those third-country reporting requirements which, after applying the equivalence criteria identified in accordance with Article 46, it considers equivalent to the requirements of this Chapter. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 50(2).
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Article 48 Review
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Article 48
The Commission shall review and report on the implementation and effectiveness of this Chapter, in particular as regards the scope of, and compliance with, the reporting obligations and the modalities of the reporting on a project basis.
The review shall take into account international developments, in particular with regard to enhancing transparency of payments to governments, assess the impacts of other international regimes and consider the effects on competitiveness and security of energy supply. It shall be completed by 21 July 2018.
The report shall be submitted to the European Parliament and to the Council, together with a legislative proposal, if appropriate. That report shall consider the extension of the reporting requirements to additional industry sectors and whether the report on payments to governments should be audited. The report shall also consider the disclosure of additional information on the average number of employees, the use of subcontractors and any pecuniary penalties administered by a country.
▼M1
The report shall also consider, taking into account developments in the OECD and the results of related European initiatives, the possibility of introducing an obligation requiring large undertakings to produce on an annual basis a country-by-country report for each Member State and third country in which they operate, containing information on, as a minimum, profits made, taxes paid on profits and public subsidies received.
▼B
In addition, the report shall analyse the feasibility of the introduction of an obligation for all Union issuers to carry out due diligence when sourcing minerals to ensure that supply chains have no connection to conflict parties and respect the EITI and OECD recommendations on responsible supply chain management.
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1.1 Referenzi
1.2 Rekwiżiti identifikati
1.3 Standards relatati
2. Rekwiżiti identifikati
3. Standards relatati
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