2 Amendments of Francis ZAMMIT DIMECH related to 2018/0114(COD)

Luis de GRANDES PASCUAL, Francis ZAMMIT DIMECH, Axel VOSS

Proposal for a directive
Article 1 – paragraph 1 – point 3

Directive (EU) 2017/1132
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 artificial arrangement aimed at obtaining undue tax advantages or at unduly prejudicing the legal or contractual rights of employees, creditors or minority members.deleted

2018/09/25
Committee: JURI

Luis de GRANDES PASCUAL, Axel VOSS, Francis ZAMMIT DIMECH

Proposal for a directive
Article 1 – paragraph 1 – point 20

Directive (EU) 2017/1132
Article 160d – paragraph 3

3. The Member State of the company being divided shall ensure that the competent authority shall not authorise the division when it determines, after an examination of the specific case and having regard to all relevant facts and circumstances, that it constitutes an artificial arrangement aimed at obtaining undue tax advantages or at unduly prejudicing the legal or contractual rights of employees, creditors or members.deleted

2018/09/25
Committee: JURI

2 Amendments of Francis ZAMMIT DIMECH related to 2018/0114(COD)

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