Changes from resolution motion to adopted text

Change 1

ChangedL. whereas there are credible indications that the UAE plays a significant role in cash-for-gold schemes providing Russia with millions of USD and EUR banknotes despite such exports of banknotes being banned under Council Regulation (EU) No 833/2014;

Change 2

RemovedN. whereas entities based in the UAE have been found by the final report, S/2024/65, of 15 January 2024 by the UN Panel of Experts on the Sudan to play a role in laundering proceeds from conflict zones such as from Sudan’s gold mines, whereas those activities may violate Union sanctions on Sudanese entities provided under Council Regulation (EU) 2023/2147 concerning restrictive measures in view of activities undermining the stability and political transition of Sudan;

AddedN. whereas the agreement between the European Union and the United Kingdom regarding the colony of Gibraltar has not yet been concluded after Brexit; whereas the agreement is currently under development and no content has been disclosed;

AddedO. whereas the conclusion of the agreement between the European Union and the United Kingdom regarding the colony of Gibraltar is essential, not only for the socio-economic effects on the area, but also for the stability and good governance of a crucial, vulnerable external gateway of the European Union with a third country;

AddedP. whereas Gibraltar ranks third worldwide in GDP per capita, despite its population not exceeding 32 000 and its lack of natural resources; whereas this privileged situation arises from the sale of products subject to European taxes on alcohol, tobacco and petroleum derivatives, online gambling that once attracted a quarter of the world’s market, and the activities of resident companies that are exempt from income tax on profits derived from activities conducted outside of its territory;

AddedQ. whereas combating tax fraud and tax havens as well as preventing the use of the financial system for the purpose of money laundering is a European Union priority; whereas it is in the interest of the European Union to faithfully apply its legislation, including in areas such as taxation, justice, internal affairs, fisheries and aviation;

AddedR. whereas entities based in the UAE have been found by the final report, S/2024/65, of 15 January 2024 by the UN Panel of Experts on the Sudan to play a role in laundering proceeds from conflict zones such as from Sudan’s gold mines; whereas those activities may violate Union sanctions on Sudanese entities provided under Council Regulation (EU) 2023/2147 concerning restrictive measures in view of activities undermining the stability and political transition of Sudan;