# CE2009286EN.01006901.xml

| 27.11.2009 | EN | Official Journal of the European Union | CE 286/69 |
| --- | --- | --- | --- |

27.11.2009

EN

Official Journal of the European Union

CE 286/69

---

Tuesday 17 June 2008Accession of Bulgaria and Romania to the Convention of 23 July 1990 on the elimination of double taxation in connection with the adjustment of profits of associated enterprises *

P6_TA(2008)0278

European Parliament legislative resolution of 17 June 2008 on the recommendation for a Council decision concerning the accession of Bulgaria and Romania to the Convention of 23 July 1990 onthe elimination of double taxation in connection with the adjustment of profits of associated enterprises (COM(2007)0839 — C6-0028/2008 — 2007/0283(CNS))

2009/C 286 E/30

(Consultation procedure)

The European Parliament,

The European Parliament

having regard to the Commission recommendation to the Council (COM(2007)0839),

having regard to Article 3(4) of the Act of Accession of the Republic of Bulgaria and Romania, pursuant to which the Council consulted Parliament (C6-0028/2008),

having regard to Rule 51 of its Rules of Procedure,

having regard to the report of the Committee on Economic and Monetary Affairs (A6-0194/2008),

| 1. | Approves the Commission recommendation as amended; |
| --- | --- |

1.

Approves the Commission recommendation as amended;

| 2. | Calls on the Council to notify Parliament if it intends to depart from the text approved by Parliament; |
| --- | --- |

2.

Calls on the Council to notify Parliament if it intends to depart from the text approved by Parliament;

| 3. | Calls on the Council, when deciding on the date of application of the Convention of 23 July 1990 on the elimination of double taxation in connection with the adjustment of profits of associated enterprises, to take into account Parliament's concerns regarding the need to minimise the tax burden on tax payers; |
| --- | --- |

3.

Calls on the Council, when deciding on the date of application of the Convention of 23 July 1990 on the elimination of double taxation in connection with the adjustment of profits of associated enterprises, to take into account Parliament's concerns regarding the need to minimise the tax burden on tax payers;

| 4. | Asks the Council to consult Parliament again if it intends to amend the Commission recommendation substantially; |
| --- | --- |

4.

Asks the Council to consult Parliament again if it intends to amend the Commission recommendation substantially;

| 5. | Instructs its President to forward its position to the Council, the Commission and the governments of the Republic of Bulgaria, Romania and the other Member States. |
| --- | --- |

5.

Instructs its President to forward its position to the Council, the Commission and the governments of the Republic of Bulgaria, Romania and the other Member States.

| TEXT PROPOSED BY THE COMMISSION | AMENDMENT |
| --- | --- |
| Amendment 1 |
| Recommendation for a decision


  Article 3 |
| The Arbitration Convention, as amended by the Protocol of 25 May 1999, the Conventions of 21 December 1995 and of 8 December 2004 and this Decision, enters into force on
  1 January 2007
  between Bulgaria, Romania and the other Member States for which the Arbitration Convention is in force. It enters into force between Bulgaria, Romania and each of the other Member States on the day the Arbitration Convention enters into force for the other Member State concerned. | The Arbitration Convention, as amended by the Protocol of 25 May 1999, the Conventions of 21 December 1995 and of 8 December 2004 and this Decision, shall enter into force on
  the day following that of the publication of this Decision in the Official Journal of the European Union
  between Bulgaria, Romania and the other Member States in which the Arbitration Convention is in force. It shall enter into force between Bulgaria, Romania and each of the other Member States on the day on which the Arbitration Convention enters into force in the other Member State concerned. |

TEXT PROPOSED BY THE COMMISSION

AMENDMENT

Amendment 1

Amendment 1

Recommendation for a decision

Recommendation for a decision

Article 3

Article 3

The Arbitration Convention, as amended by the Protocol of 25 May 1999, the Conventions of 21 December 1995 and of 8 December 2004 and this Decision, enters into force on
  1 January 2007
  between Bulgaria, Romania and the other Member States for which the Arbitration Convention is in force. It enters into force between Bulgaria, Romania and each of the other Member States on the day the Arbitration Convention enters into force for the other Member State concerned.

enters

1 January 2007

for

enters

for

The Arbitration Convention, as amended by the Protocol of 25 May 1999, the Conventions of 21 December 1995 and of 8 December 2004 and this Decision, shall enter into force on
  the day following that of the publication of this Decision in the Official Journal of the European Union
  between Bulgaria, Romania and the other Member States in which the Arbitration Convention is in force. It shall enter into force between Bulgaria, Romania and each of the other Member States on the day on which the Arbitration Convention enters into force in the other Member State concerned.

shall enter

the day following that of the publication of this Decision in the Official Journal of the European Union

in

shall enter

on which

in

---