Text tabled : A7-0314/2011

  Nuno Teixeira (PPE), in writing. − (PT) The Council directive, of 23 July 1990, on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States has been amended a number of times. As changes to this system are envisaged in the future, the recasting of the entire text is crucial for reasons of clarity and legal certainty. The European Parliament has decided, however, to table a number of amendments to the proposal, specifically to limit extreme forms of under-taxation or non-taxation, which were unanimously adopted in committee, and which I backed in the vote on the report in plenary.