Activities of Sebastian Valentin BODU related to 2013/0400(CNS)
Shadow opinions (1)
OPINION on the proposal for a Council directive amending Directive 2011/96/EU on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States
Amendments (4)
Amendment 8 #
Proposal for a directive
Article 1 – paragraph 1 – point 2
Article 1 – paragraph 1 – point 2
Directive 2011/96/EU
Article 1 – paragraph 2
Article 1 – paragraph 2
Member States shall withdraw the benefit of this directive in the case of an artificial arrangement or an artificial series of arrangements which has been put into place for the essentialsole purpose of obtaining an improper tax advantage under this directive and which defeats the object, spirit and purpose of the tax provisions invokedis based on an artificial transaction carried out for the sole purpose of obtaining such an advantage.
Amendment 9 #
Proposal for a directive
Article 1 – paragraph 1 – point 2
Article 1 – paragraph 1 – point 2
Directive 2011/96/EU
Article 1 – paragraph 2 – point 2 a
Article 1 – paragraph 2 – point 2 a
the legal characterisation of the individual steps which an arrangement consists of is inconsistent with the legaleconomic substance of the arrangement as a whole;
Amendment 10 #
Proposal for a directive
Article 1 – paragraph 1 – point 2
Article 1 – paragraph 1 – point 2
Directive 2011/96/EU
Article 1 – paragraph 2 – point 2 a (new)
Article 1 – paragraph 2 – point 2 a (new)
In all cases, if the agreement consists of a commercial transaction, even where the parties are part of the same corporate group, the economic substance of the transaction shall prevail over the tax advantage within the meaning of this Directive.
Amendment 11 #
Proposal for a directive
Article 1 – paragraph 1 – point 2
Article 1 – paragraph 1 – point 2
Directive 2011/96/EU
Article 1 – paragraph 2 – point 2 c
Article 1 – paragraph 2 – point 2 c