3 Amendments of Herbert DORFMANN related to 2016/0337(CNS)
Amendment 298 #
Proposal for a directive
Article 12 – paragraph 1 – point c
Article 12 – paragraph 1 – point c
(c) the transfer of retained earnings to a reserve that forms part of the equity of the company, except for the earnings retained to a reserve by cooperatives enterprises and consortia both during the current activity of the company and after its expiration;
Amendment 317 #
Proposal for a directive
Article 14 – paragraph 1 a (new)
Article 14 – paragraph 1 a (new)
1a. The benefits granted by cooperatives enterprises and consortia to their own members are in any case deductible.
Amendment 318 #
Proposal for a directive
Article 14 a (new)
Article 14 a (new)
Article 14a Specific exemptions The earnings retained to a reserve by cooperatives and consortia, both during the current activity of the company and after its expiration, as well as the benefits granted by cooperatives and consortia to their own members are in any case deductible whenever the deductibility is allowed by fiscal national legislations.