[ParlTrack]

Proposal for a directive
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The European Parliament rejects the Commission proposal.

2015/05/18
Committee: EMPL

Proposal for a directive
Recital 24 a (new)

(24a) No provision of this directive should be interpreted in such a way to favour tax elusion and tax evasion in Member States;

2015/05/18
Committee: EMPL

Monika VANA, Laura AGEA

Proposal for a directive
Recital 25

(25) In order to reduce the administrative and legal costs associated with the formation of companies and to ensure a high level of consistency in the registration process across Member States, implementing powers to adopt the templates for registration and for the articles of association of an SUP should be conferred on the Commission. Those powers should be exercised in accordance with Regulation (EU) No 182/2011 of the European Parliament and of the Council23. __________________ 23 Regulation (EU) No 182/2011 of the European Parliament and of the Council of 16 February 2011 laying down the rules and general principles concerning mechanisms for control by Member States of the Commission’s exercise of implementing powers (OJ L 55, 28.2.2011, p. 13).deleted

2015/05/18
Committee: EMPL

Tiziana BEGHIN, Laura AGEA

Proposal for a directive
Article 1 – paragraph 1 – point b

(b) Societas Unius Personae (SUP) referred to in Article 6. On condition that the company is incorporated by a natural person, that the company does not exceed the limits defined in Article 3.1 of Directive 2013/34/EC and that it demonstrates that it is actively operating in at least two Member States or that it will do so within a year from registration.

2015/05/18
Committee: EMPL

Tiziana BEGHIN, Laura AGEA

Proposal for a directive
Article 2 – paragraph 1 – point 1

(1) ‘single-member company’ means a company whose shares are held by a single person;, that is incorporated by a natural person, that does not exceed the limits defined in Article 3(1) of Directive 2013/34/EU and that demonstrates it is actively operating in at least two Member States or it will do so within a year from registration.

2015/05/18
Committee: EMPL

Tiziana BEGHIN, Laura AGEA

Proposal for a directive
Article 8

An SUP may be incorporated by a natural ~~or legal person~~person at a single seat on condition that a share capital of at least 3000 EUR is provided for.

2015/05/18
Committee: EMPL

Tiziana BEGHIN, Laura AGEA

Proposal for a directive
Article 15 – paragraph 3 – subparagraph 1

Where in accordance with the applicable national law, a single share of an SUP is owned by more than one person, those persons shall be regarded as one member in relation to the SUP. They shall exercise their rights through one representative and shall notify the management body of the SUP, without undue delay, of the name of that representative and any change thereto. Until such notification, the exercise of their rights in the SUP shall be suspended. The owners of the single share shall be jointly and severally liable for the commitments made by the representative.deleted

2015/05/18
Committee: EMPL

Tiziana BEGHIN, Laura AGEA

Proposal for a directive
Article 16 – paragraph 1

1. The share capital of an SUP shall be at least EUR 13000. In Member States in which the euro is not the national currency, the share capital shall be at least equivalent to ~~one unit~~the same sum of that Member States’ currency.

2015/05/18
Committee: EMPL

8 Amendments of Laura AGEA related to 2014/0120(COD)

ParlTrack - 2011-2024