# CE2010046EN.01012101.xml

| 24.2.2010 | EN | Official Journal of the European Union | CE 46/121 |
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24.2.2010

EN

Official Journal of the European Union

CE 46/121

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System of taxation applicable to mergers, divisions, partial divisions, transfers of assets and exchanges of shares concerning companies of different Member States and to the transfer of a registered office (codified version) *

P6_TA(2009)0003

P6_TA(2009)0003

European Parliament legislative resolution of 13 January 2009 on the proposal for a Council directive on the common system of taxation applicable to mergers, divisions, partial divisions, transfers of assets and exchanges of shares concerning companies of different Member States and to the transfer of the registered office of an SE or SCE between Member States (codified version) (COM(2008)0492 – C6-0336/2008 – 2008/0158(CNS))

(2010/C 46 E/23)

(Consultation procedure – codification)

(Consultation procedure – codification)

The European Parliament,

The European Parliament

| — | having regard to the Commission proposal to the Council (COM(2008)0492), |
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having regard to the Commission proposal to the Council (COM(2008)0492),

| — | having regard to Article 94 of the EC Treaty, pursuant to which the Council consulted Parliament (C6-0336/2008), |
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having regard to Article 94 of the EC Treaty, pursuant to which the Council consulted Parliament (C6-0336/2008),

| — | having regard to the Interinstitutional Agreement of 20 December 1994 – Accelerated working method for official codification of legislative texts (1), |
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having regard to the Interinstitutional Agreement of 20 December 1994 – Accelerated working method for official codification of legislative texts (1),

1

| — | having regard to Rules 80 and 51 of its Rules of Procedure, |
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having regard to Rules 80 and 51 of its Rules of Procedure,

| — | having regard to the report of the Committee on Legal Affairs (A6-0511/2008), |
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having regard to the report of the Committee on Legal Affairs (A6-0511/2008),

| A. | whereas, according to the Consultative Working Party of the Legal Services of the European Parliament, the Council and the Commission, the proposal in question contains a straightforward codification of the existing texts without any change in their substance, |
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A.

whereas, according to the Consultative Working Party of the Legal Services of the European Parliament, the Council and the Commission, the proposal in question contains a straightforward codification of the existing texts without any change in their substance,

| 1. | Approves the Commission proposal as adapted to the recommendations of the Consultative Working Party of the Legal Services of the European Parliament, the Council and the Commission; |
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1.

Approves the Commission proposal as adapted to the recommendations of the Consultative Working Party of the Legal Services of the European Parliament, the Council and the Commission;

| 2. | Instructs its President to forward its position to the Council and the Commission. |
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2.

Instructs its President to forward its position to the Council and the Commission.

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(1)  OJ C 102, 4.4.1996, p. 2.

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