Explanatory Memorandum to COM(2010)784 - Common system of taxation applicable in the case of parent companies and subsidiaries of different Member States
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dossier | COM(2010)784 - Common system of taxation applicable in the case of parent companies and subsidiaries of different Member States. |
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source | COM(2010)784 ![]() |
date | 04-01-2011 |
2. The codification of Council Directive 90/435/EEC of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States2 has been initiated by the Commission, and a relevant proposal has been submitted to the legislative authority3. The new Directive was to have superseded the various acts incorporated in it4.
3. In the course of the legislative procedure, views were expressed by the European Parliament and by the Council that the wording of the second subparagraph of Article 45 of Directive 90/435/EEC, as it appeared in Article 46 of the proposed codified text, might be understood as establishing a secondary legal basis. In the light of the judgment of the Court of Justice of 6 May 2008 in Case C-133/06 and for the avoidance of any doubt and for the sake of legal certainty, those two institutions requested that the provision in the proposed codified text be redrafted. Since such a redrafting would imply certain substantive changes, and would therefore go beyond straightforward codification, it was considered necessary that point 8 7 of the Interinstitutional Agreement of 20 December 1994 – Accelerated working method for official codification of legislative texts – be applied, in the light of the Joint declaration on that point 8.
4. The amendment to be made to Article 49 of the proposed codified text concerns the insertion of words clarifying that the rules referred to in that provision are adopted by the Council acting in accordance with the procedure provided for in the Treaty.
5. It is therefore appropriate to transform the codification of Directive 90/435/EEC into a recast in order to incorporate the necessary amendment.
ê 90/435/EEC (adapted)
- 1.COM(87) 868 PV.
- 2.Carried out pursuant to the Communication from the Commission to the European Parliament and the Council
- 3.COM(2008) 691 final.
- 4.Annex II, Part A of this proposal.
- 5.COM(2008) 691 final.
- 6." Should it prove necessary during the legislative process to go beyond straightforward codification and make substantive changes, it will be the Commission's responsibility to submit any proposal(s), where appropriate ".
- 7." Should it prove necessary during the legislative process to go beyond straightforward codification and make substantive changes, it will be the Commission's responsibility to submit any proposal(s), where appropriate ".
- 8.' The European Parliament, the Council and the Commission note that if it should appear necessary to go beyond straightforward codification and make substantive changes, the Commission will be able to choose, case by case, whether to recast its proposal or whether to submit a separate proposal for amendment, leaving its codification proposal on the table, and then, once the substantive change has been adopted, incorporate it into the proposal for codification '.
- 9." Should it prove necessary during the legislative process to go beyond straightforward codification and make substantive changes, it will be the Commission's responsibility to submit any proposal(s), where appropriate ".
- 10.OJ C
- 11.OJ C
- 12.OJ L 225, 20.8.1990, p. 6.
- 13.See Annex II, Part A.
- 14.COM(2008) 691 final.
- 15.OJ L 294, 10.11.2001, p. 1.
- 16.OJ L 294, 10.11.2001, p. 22.
- 17.OJ L 207, 18.8.2003, p. 1.
- 18.OJ L 207, 18.8.2003, p. 25.
- 19.COM(87) 868 PV.
- 20.Carried out pursuant to the Communication from the Commission to the European Parliament and the Council
- 21.Carried out pursuant to the Communication from the Commission to the European Parliament and the Council
- 22.COM(87) 868 PV.
- 23.COM(87) 868 PV.
- 24.COM(87) 868 PV.
- 25.COM(87) 868 PV.
- 26.COM(87) 868 PV.
- 27.Carried out pursuant to the Communication from the Commission to the European Parliament and the Council
- 28.COM(87) 868 PV.
- 29.COM(87) 868 PV.
- 30.Carried out pursuant to the Communication from the Commission to the European Parliament and the Council
- 31.COM(87) 868 PV.
- 32.Carried out pursuant to the Communication from the Commission to the European Parliament and the Council
- 33.Carried out pursuant to the Communication from the Commission to the European Parliament and the Council
- 34.COM(2008) 691 final.
- 35.Carried out pursuant to the Communication from the Commission to the European Parliament and the Council
- 36.COM(2008) 691 final.
- 37.COM(2008) 691 final.
- 38.Annex II, Part A of this proposal.
- 39.COM(2008) 691 final.
- 40." Should it prove necessary during the legislative process to go beyond straightforward codification and make substantive changes, it will be the Commission's responsibility to submit any proposal(s), where appropriate ".
- 41.COM(87) 868 PV.
- 42.Carried out pursuant to the Communication from the Commission to the European Parliament and the Council