2 Amendments of Robert ROCHEFORT related to 2011/0058(CNS)
Amendment 38 #
Proposal for a directive
Recital 25 a (new)
Recital 25 a (new)
(25a) The common rules on the calculation of the common tax base must not give rise to disproportionate administrative costs for companies, in order to avoid damaging their competitiveness.
Amendment 93 #
Proposal for a directive
Article 104 – paragraph 3
Article 104 – paragraph 3
3. The principal tax authority shall transmit the notice to opt immediately to the competent authorities of all Member States in which group members are resident or established. Those authorities may submit to the principal tax authority, within one month of the transmission, their views and any relevant information on the validity and scope of the notice to opt. Once the option has been accepted, the principal tax authority shall coordinate fiscal supervision in all Member States where members of the group are resident or established.