Procedure : 2008/0158(CNS)
Document stages in plenary
Document selected : A6-0511/2008

Texts tabled :

A6-0511/2008

Debates :

Votes :

PV 13/01/2009 - 6.3
Explanations of votes

Texts adopted :


REPORT     *
PDF 126kWORD 52k
17 December 2008
PE 418.021v01-00 A6-0511/2008

on the proposal for a Council directive on the common system of taxation applicable to mergers, divisions, partial divisions, transfers of assets and exchanges of shares concerning companies of different Member States and to the transfer of the registered office of an SE or SCE between Member States (codified version)

(COM(2008)0492 – C6-0336/2008 – 2008/0158(CNS))

Committee on Legal Affairs

Rapporteur: Diana Wallis

(Codification – Rule 80 of the Rules of Procedure)

DRAFT EUROPEAN PARLIAMENT LEGISLATIVE RESOLUTION
 ANNEX: OPINION OF THE CONSULTATIVE WORKING PARTY OF THE LEGAL SERVICES OF THE EUROPEAN PARLIAMENT, THE COUNCIL AND THE COMMISSION

DRAFT EUROPEAN PARLIAMENT LEGISLATIVE RESOLUTION

on the proposal for a Council directive on the common system of taxation applicable to mergers, divisions, partial divisions, transfers of assets and exchanges of shares concerning companies of different Member States and to the transfer of the registered office of an SE or SCE between Member States (codified version)

(COM(2008)0492 – C6-0336/2008 – 2008/0158(CNS))

(Consultation procedure – codification)

The European Parliament,

–   having regard to the Commission proposal to the Council (COM(2008)0492),

–   having regard to Article 94 of the EC Treaty, pursuant to which the Council consulted Parliament (C6-0336/2008),

–   having regard to the Interinstitutional Agreement of 20 December 1994 – Accelerated working method for official codification of legislative texts(1),

–   having regard to Rules 80 and 51 of its Rules of Procedure,

–   having regard to the report of the Committee on Legal Affairs (A6-0511/2008),

A. whereas, according to the Consultative Working Party of the Legal Services of the European Parliament, the Council and the Commission, the proposal in question contains a straightforward codification of the existing texts without any change in their substance,

1.  Approves the Commission proposal as adapted to the recommendations of the Consultative Working Party of the legal services of the European Parliament, the Council and the Commission;

2.  Instructs its President to forward its position to the Council and Commission.

(1)

OJ C 102, 4.4.1996, p. 2.


ANNEX: OPINION OF THE CONSULTATIVE WORKING PARTY OF THE LEGAL SERVICES OF THE EUROPEAN PARLIAMENT, THE COUNCIL AND THE COMMISSION

 

 

 

CONSULTATIVE WORKING PARTY

OF THE LEGAL SERVICES

Brussels, 31 October 2008

OPINION

             FOR THE ATTENTION OF THE EUROPEAN PARLIAMENT

                                                              THE COUNCIL

                                                              THE COMMISSION

Proposal for a Council directive on the common system of taxation applicable to mergers, divisions, partial divisions, transfers of assets and exchanges of shares concerning companies of different Member States and to the transfer of the registered office of an SE or SCE between Member States

COM(2008)0492 of 29.7.2008 – 2008/0158(CNS)

Having regard to the Interinstitutional Agreement of 20 December 1994 on an accelerated working method for official codification of legislative texts, and in particular to point 4 thereof, the consultative working party consisting of the legal services of the European Parliament, the Council, and the Commission met on 8 September 2008 in order to consider, among others, the above-mentioned Commission proposal.

On examining(1) the proposal for a Council directive intended to codify Council Directive 90/434/EC of 23 July 1990 on the common system of taxation applicable to mergers, divisions, partial divisions, transfers of assets and exchanges of shares concerning companies of different Member States and to the transfer of the registered office of an SE or SCE between Member States, the working party, by common accord, noted that:

1) In recital 11, the first sentence (which, as reproduced in the text of the proposal, reads as follows: ‘The decision of an SE or SCE to reorganise its business by transferring its registered office should not be unduly hampered by tax obstacles’) should be replaced by the following: ‘The decision of an SE or SCE to reorganise its business by transferring its registered office should not be hampered by discriminatory tax rules or by restrictions, disadvantages, or distortions arising from national tax legislation which is contrary to Community law’.

2) In Annex I, point m, the inserted Greek word ‘εταιρείες’ should have been placed between arrows to denote an adaptation.

Having considered the working document, the working party was thus able to establish, without dissent, that the proposal is indeed confined to straightforward codification and makes no substantive changes to the acts concerned.

C. PENNERA                                  J.-C. PIRIS                           C. F. DURAND

Jurisconsult                                       Legal Adviser                        Acting Director-General

PROCEDURE

Title

System of taxation applicable to mergers, divisions, partial divisions, transfers of assets and exchanges of shares concerning companies of different Member States and to the transfer of the registered office of an SE or SCE between Member States (Codified version)

References

COM(2008)0492 – C6-0336/2008 – 2008/0158(CNS)

Date of consulting Parliament

29.9.2008

Committee responsible

Date announced in plenary

JURI

9.10.2008

Rapporteur

Date appointed

Diana Wallis

25.6.2008

 

 

Date adopted

15.12.2008

 

 

 

(1)

The working party was able to refer to 22 language versions of the proposal and based its proceedings on the French original version of the working document.

Last updated: 6 January 2009Legal notice