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Taxation: Repeal of the (Agreements with European Member States) (Jersey) Regulations 2005

A formal published “Ministerial Decision” is required as a record of the decision of a Minister (or an Assistant Minister where they have delegated authority) as they exercise their responsibilities and powers.

Ministers are elected by the States Assembly and have legal responsibilities and powers as “corporation sole” under the States of Jersey Law 2005 by virtue of their office and in their areas of responsibility, including entering into agreements, and under any legislation conferring on them powers.

An accurate record of “Ministerial Decisions” is vital to effective governance, including:

  • demonstrating that good governance, and clear lines of accountability and authority, are in place around decisions-making – including the reasons and basis on which a decision is made, and the action required to implement a decision

  • providing a record of decisions and actions that will be available for examination by States Members, and Panels and Committees of the States Assembly; the public, organisations, and the media; and as a historical record and point of reference for the conduct of public affairs

Ministers are individually accountable to the States Assembly, including for the actions of the departments and agencies which discharge their responsibilities.

The Freedom of Information Law (Jersey) Law 2011 is used as a guide when determining what information is be published. While there is a presumption toward publication to support of transparency and accountability, detailed information may not be published if, for example, it would constitute a breach of data protection, or disclosure would prejudice commercial interest.

A decision made on 17 July 2018

MINISTERIAL DECISION REFERENCE:    MD-ER-2018-0017

DECISION SUMMARY TITLE:   Repeal of the Taxation (Agreements with European Union Member States) (Jersey) Regulations 2005

DECISION SUMMARY AUTHOR:

Adviser – International Affairs

IS THE DECISION SUMMARY PUBLIC OR EXEMPT?  (if exempt state clause from Code of Practice booklet and from 1st January 2015 stating the relevant article/paragraph of the Freedom of Information Law/Regulations)

Public

REPORT TITLE:   N/A

REPORT AUTHOR OR NAME OF PERSON GIVING REPORT:  (if different from Decision  Summary Author)

N/A

IS THE REPORT PUBLIC OR EXEMPT?  (if exempt state clause from Code of Practice booklet and from 1st January 2015 stating the relevant article/paragraph of the Freedom of Information Law/Regulations)

N/A

DECISION AND REASON FOR THE DECISION:

With the repealing of EU Directive 2003/28/EC, agreements that Jersey had entered into with all the EU Member States on the Taxation of Savings Income, to which the Taxation (Agreements with European Union Member States) (Jersey) Regulations 2005 refer, were terminated. However, the repeal and the termination were both subject to certain transitional arrangements which for Jersey were provided for through the Taxation (Agreements with European Member States) (Suspension of Regulations) (Jersey) Order 2016 and the Taxation (Agreements with European Union Member States) (Suspension and Termination of Agreement with Austria) (Jersey) Order 2017.  The separate Order for Austria was required because Austria was given an extra year to implement the OECD Common Reporting Standard on the Automatic Exchange of Information which is a wide ranging international standard applying globally, to which the EU Member States and Jersey are a party, and which removed the need for the EU Directive and the separate agreements on the automatic exchange of information which related only to the taxation of savings income. As those transitional arrangements have now expired, and the 2005 Regulations therefore have no legal effect, those Regulations should now be formally repealed.

RESOURCE IMPLICATIONS: 

There are no manpower or financial resource implications arising from the repeal of the Taxation (Agreements with European Union Member States) (Jersey) Regulations 2005.

ACTION REQUIRED: 

The Minister for External Relations requests the Law Draftsman to prepare the repeal of the Taxation (Agreements with European Union Member States) (Jersey) Regulations 2005 in accordance with drafting instructions to be provided by the Adviser –International Affairs.

 

SIGNATURE:

 

 

SENATOR IAN GORST

POSITION:

 

 

MINISTER FOR EXTERNAL RELATIONS

 

 

DATE SIGNED

EFFECTIVE DATE OF THE DECISION

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