1 Amendments of Alfred SANT related to 2018/0114(COD)
Amendment 214 #
Proposal for a directive
Article 1 – paragraph 1 – point 3
Article 1 – paragraph 1 – point 3
Directive (EU) No 2017/1132
Article 86 c – paragraph 3
Article 86 c – paragraph 3
3. Member States shall ensure that the competent authority of the departure Member State shall not authorise the cross- border conversion where it determines, after an examination of the specific case and having regard to all relevant facts and circumstances, that it constitutes an wholly artificial arrangement aimed at obtaining undue tax advantages or at undulys defined in Article 6 of the Council Directive 2016/1164 or is aimed at prejudicing the legal or contractual rights of employees, creditors or minority members.