20.8.93 OfficialJournaloftheEuropeanCommunities NoC225/5
ProposalforaCouncilDirectiveamendingDirective90/435/EECof23July1990onthe
commonsystemoftaxationapplicableinthecaseofparentcompaniesandsubsidiariesof
differentMemberStates
(93/C225/06)
COM(93)293final
(SubmittedbytheCommissionon26July1993)
(a)accordingtothetaxlawsofaMemberStateis
consideredtoberesidentinthatStatefortax
purposesand,underthetermsofadouble
taxationagreementconcludedwithathirdState,
isnotconsideredtoberesidentfortaxpurposes
outsidetheCommunity ;
(b)moreover,issubjecttooneofthefollowing
taxes,withoutbeingexempt:
—impótdessociétés/vennootschapsbelasting in
Belgium,
—selskabsskatinDenmark,
—K6rperschaftssteuer intheFederalRepublic
ofGermany,
—φόροςεισοδήματοςνομικώνπροσώπωνκερδο­
σκοπικούχαρακτήραinGreece,
—impuestosobresociedadesinSpain,
—impotsurlessocietesinFrance,
—corporationtaxinIreland,THECOUNCILOFTHEEUROPEAN COMMUNITIES ,
HavingregardtotheTreatyestablishingtheEuropean
EconomicCommunity,andinparticularArticle100
thereof,
HavingregardtotheproposalfromtheCommission,
HavingregardtotheopinionoftheEuropean
Parliament,
HavingregardtotheopinionoftheEconomicand
SocialCommittee,
WhereasArticle2ofCouncilDirective90/435/EEC(')
definesthecompaniesfallingwithinitsscope;
WhereasthatArticledoesnotlistalltheformsofenter­
prisesresidentinaMemberStateandsubjectto
corporationtaxinaMemberState;
WhereastheDirectiveshouldapplytoallenterprises
whichcancarryoutcross-borderactivitiesinthe
Communityandwhicharesubjecttocorporationtaxin
aMemberState;
Whereasitisnecessarytoensurethateconomicdouble
taxationiscompletelyeliminatedwhereasubsidiary
redistributestoitsparentcompanyprofitsderivedfrom
itsownsubsidiary;
Whereasthemosteffectivemeansofmakingthescope
ofDirective90/435/EECmoreuniformistobringina
directiveensuringthatthefirmsconcernedwillbemore
certainofbeingabletobenefitfromDirective
90/435/EEC,
HASADOPTEDTHISDIRECTIVE :
Article1
Article2ofDirective90/435/EECisherebyreplacedby
thefollowing:
'Article2
ForthepurposesofthisDirective,"companyofa
MemberState"shallmeananyentitywhich:—impostasulredditodellepersonegiuridichein
Italy,
—impôtsurlerevenudescollectivitésin
Luxembourg ,
—vennootschapsbelasting intheNetherlands,
—impostosobreorendimentodaspessoas
colectivasinPortugal,
—corporationtaxintheUnitedKingdom,
ortoataxwhichisidenticalorfundamentally
similartooneoftheabovetaxesandwhichis
subsequentlyleviedinadditiontoorinplaceof
thattax.'
Article2
Article4(1)ofDirective90/435/EECisherebyreplaced
bythefollowing:
*1.Whereaparentcompany,byvirtueofitsasso­
ciationwithitssubsidiary,receivesdistributedprofits,
theStateoftheparentcompanyshall,exceptwhen
thelatterisliquidated,either: (')OJNoL225,20.8.1990,p.6.

NoC225/6 OfficialJournaloftheEuropeanCommunities 20.8.93
themtocomplywiththisDirectivebefore1January
1994.TheyshallforthwithinformtheCommission
thereof.
WhentheMemberStatesadoptsuchprovisions,the
lattershallcontainareferencetothisDirectiveorshall
beaccompaniedbysuchareferencewhentheyare
officiallypublished.Thearrangements forsucha
referenceshallbedeterminedbytheMemberStates.
2.MemberStatesshallcommunicate tothe
Commissionthetextsofthemainprovisionsofnational
lawwhichtheyadoptinthefieldcoveredbythis
Directive .
Article4
ThisDirectiveisaddressedtotheMemberStates.—refrainfromtaxingsuchprofits,or
—taxsuchprofitswhileauthorizingtheparent
companytodeductfromtheamountoftaxdue
thatfractionofthecorporationtaxpaidbythe
subsidiaryandanyprecedingsubsidiarywhich
relatestothoseprofitsand,ifappropriate,the
amountofthewithholdingtaxleviedbythe
MemberStateinwhichthesubsidiaryandany
precedingsubsidiaryareresident,pursuanttothe
derogationsprovidedforinArticle5,uptothe
limitoftheamountofthecorresponding
domestictax.Precedingsubsidiariesshallbe
deemedtobeallsuccessivecompanieswhichare
subsidiaries,withinthemeaningofArticle3,of
thecompanywhichprecedesthem.'
Article3
1.MemberStatesshallbringintoforcethelaws,
regulationsandadministrativeprovisionsnecessaryfor
ProposalforaCouncilDecisiononthecreationofaCommunitydatabaseonroadaccidents
(93/C225/07)
COM(93)348final
(SubmittedbytheCommissionon26July1993)
THECOUNCILOFTHEEUROPEAN COMMUNITIES ,
HavingregardtotheTreatyestablishingtheEuropean
EconomicCommunity,andinparticularArticle213
thereof,
HavingregardtotheproposalfromtheCommission ,toputintoeffectnewcommoninitiativesandcompare
existingnationalexperienceintheareasofactionand
researchrelatingtothecampaignonroadaccidentsand
theconsequencesthereofforthevictims(2),
WhereasthecreationofaCommunitydatabaseonroad
accidentsisoneoftheprioritiesselectedbythehigh
levelgroupoftherepresentatives oftheGovernmentsof
theMemberStates(});
WhereasinitsWhitePaperonthefuturedevelopmentof
thecommontransportpolicy(4)anditscommunication
foranactionprogrammeonroadsafety(5)the
Commissionconsidersthat,bearinginmindthe
significantdifferencesinthelevelsofroadsafetyofthe
differentMemberStates,amajorpriorityinthisarea
shouldbetopromotetheexchangeofinformationand
experienceandsetupaCommunitydatabase;HavingregardtotheopinionoftheEuropean
Parliament,
WhereastheresolutionoftheEuropeanParliamenton
theadoptionofcommonmeasurestoreduceroad
accidentshasbeenadopted('),
WhereastheCouncilandtherepresentatives ofthe
GovernmentsoftheMemberStatesmeetingwithinthe
Councilof21June1991adoptedaresolutionrequesting
theCommission todrawupandimplementa
CommunityprogrammeofpracticalmeasuresdesignedOOJNoC178,9.7.1991,p.1.
(3)'PriorityfieldsforactionandguidelinesforaCommunity
roadsafetyprogramme'—Finalreport(April1992point
3.1.3).
(4)COM(92)494of2.12.1992,V.2.373.
OOJNoC68,24.3.1986,p.35. OCOM(93)246,9.6.1993.