ddrg/super_eurlex huggingface dataset:
2. Where an entity or permanent establishment is treated as a controlled foreign company under paragraph 1, non-distributed income of the entity or permanent establishment shall be subject to tax to the extent that it is derived from the following categories : (a) interest or any other income generated by financial assets; (b) royalties or any other income generated from intellectual property; (c) dividends and income from the disposal of shares; (d) income from financial leasing; (e) income from insurance, banking and other financial activities; (f) income from invoicing companies that earn sales and services income from goods and services purchased from and sold to associated enterprises and add no or little economic value. The first subparagraph shall not apply to a controlled foreign company that is resident or situated in a Member State or in a third country that is party to the EEA Agreement where the controlled foreign company has been set up for valid commercial reasons that reflect economic reality. For the purposes of this Article, the activity of the controlled foreign company shall reflect economic reality to the extent that that activity is supported by commensurate staff, equipment, assets and premises .

2. Where an entity or permanent establishment is treated as a controlled foreign company under paragraph 1, the Member State of the taxpayer shall include in the tax base : (a) les revenus non distribués de l’entité ou les revenus de l’établissement stable qui relèvent des catégories suivantes: (i) interest or any other income generated by financial assets; (ii) royalties or any other income generated from intellectual property; (iii) dividends and income from the disposal of shares; (iv) income from financial leasing; (v) income from insurance, banking and other financial activities; (vi) income from invoicing companies that earn sales and services income from goods and services purchased from and sold to associated enterprises and add no or little economic value. This point shall not apply where the controlled foreign company carries on a substantive economic activity supported by staff, equipment, assets and premises, as evidenced by relevant facts and circumstances. Where the controlled foreign company is resident or situated in a third country that is not party to the EEA Agreement, Member States may decide to refrain from applying the preceding subparagraph, or (b) the non-distributed income of the entity or permanent establishment arising from non-genuine arrangements which have been put in place for the essential purpose of obtaining a tax advantage. For the purposes of this point, an arrangement or a series thereof shall be regarded as non-genuine to the extent that the entity or permanent establishment would not own the assets or would not have undertaken the risks which generate all, or part of, its income if it were not controlled by a company where the significant people functions, which are relevant to those assets and risks, are carried out and are instrumental in generating the controlled company’s income.
P8_TA(2018)0179

Approval and market surveillance of motor vehicles and their trailers, and of systems, components and separate technical units intended for such vehicles ***I

European Parliament legislative resolution of 19 April 2018 on the proposal for a regulation of the European Parliament and of the Council on the approval and market surveillance of motor vehicles and their trailers, and of systems, components and separate technical units intended for such vehicles (COM(2016)0031 – C8-0015/2016 – 2016/0014(COD))

(Ordinary legislative procedure: first reading)

(2019/C 390/43)

The European Parliament,

— having regard to the Commission proposal to Parliament and the Council (COM(2016)0031),

— having regard to Article 294(2) and Article 114 of the Treaty on the Functioning of the European Union, pursuant to which the Commission submitted the proposal to Parliament (C8-0015/2016),

— having regard to Article 294(3) of the Treaty on the Functioning of the European Union,

— having regard to the opinion of the European Economic and Social Committee of 25 May 2016 (1),

— having regard to the provisional agreement approved by the committee responsible under Rule 69f(4) of its Rules of Procedure and the undertaking given by the Council representative by letter of 20 December 2017 to approve Parliament’s position, in accordance with Article 294(4) of the Treaty on the Functioning of the European Union,

— having regard to Rule 59 of its Rules of Procedure,

— having regard to the report of the Committee on the Internal Market and Consumer Protection and the opinions of the Committee on the Environment, Public Health and Food Safety and the Committee on Transport and Tourism (A8-0048/2017),

1. Adopts its position at first reading hereinafter set out ( 2 )

2. Calls on the Commission to refer the matter to Parliament again if it replaces, substantially amends or intends to substantially amend its proposal;

3. Instructs its President to forward its position to the Council, the Commission and the national parliaments.

(1) OJ C 303, 19.8.2016, p. 86.

(2) This position replaces the amendments adopted on 4 April 2017 (Texts adopted, P8_TA(2017)0097).
P8_TC1-COD(2017)0086

Position of the European Parliament adopted at first reading on 13 September 2018 with a view to the adoption of Regulation (EU) 2018/… of the European Parliament and of the Council establishing a single digital gateway to provide access to information, to procedures and to assistance and problem-solving services and amending Regulation (EU) No 1024/2012

(As an agreement was reached between Parliament and Council, Parliament's position corresponds to the final legislative act, Regulation (EU) 2018/1724.)
P8_TC1-COD(2017)0189

Position of the European Parliament adopted at first reading on 13 June 2018 with a view to the adoption of Regulation (EU) 2018/... of the European Parliament and of the Council replacing Annexes A and B to Regulation (EU) 2015/848 on insolvency proceedings

(As an agreement was reached between Parliament and Council, Parliament's position corresponds to the final legislative act, Regulation (EU) 2018/946).
P8_TA(2018)0360

EU-Morocco Agreement for scientific and technological cooperation: terms and conditions for the participation of Morocco in the Partnership for Research and Innovation in the Mediterranean Area (PRIMA) ***

European Parliament legislative resolution of 2 October 2018 on the draft Council decision on the conclusion, on behalf of the Union, of the Agreement for scientific and technological cooperation between the European Union and the Kingdom of Morocco setting out the terms and conditions for the participation of the Kingdom of Morocco in the Partnership for Research and Innovation in the Mediterranean Area (PRIMA) (06534/2018 – C8-0150/2018 – 2018/0036(NLE))

(Consent)

(2020/C 011/14)

The European Parliament,

— having regard to the draft Council decision (06534/2018),

— having regard the draft Agreement for scientific and technological cooperation between the European Union and the Kingdom of Morocco setting out the terms and conditions for the participation of the Kingdom of Morocco in the Partnership for Research and Innovation in the Mediterranean Area (PRIMA) (06533/2018),

— having regard to the request for consent submitted by the Council in accordance with Article 186 and Article 218(6) second subparagraph, point (a)(v) of the Treaty on the Functioning of the European Union (C8-0150/2018),

— having regard to Decision (EU) 2017/1324 of the European Parliament and of the Council of 4 July 2017 on the participation of the Union in the Partnership for Research and Innovation in the Mediterranean Area (PRIMA) jointly undertaken by several Member States,

— having regard to Rule 99(1) and (4), and Rule 108(7) of its Rules of Procedure,

— having regard to the recommendation of the Committee on Industry, Research and Energy (A8-0281/2018),

1. Gives its consent to conclusion of the agreement;
—

having regard to Article 39(1) of the Treaty on European Union, as amended by the Treaty of Amsterdam, and Article 9 of Protocol No 36 on transitional provisions, pursuant to which the Council consulted Parliament (C8-0164/2018),
P8_TA(2018)0207

EU-Switzerland Agreement on the cumulation of origin between the EU, Switzerland, Norway and Turkey in the framework of the Generalised System of Preferences of the EU ***

European Parliament legislative resolution of 29 May 2018 on the draft Council decision on the conclusion of an Agreement in the form of an Exchange of Letters between the European Union and the Swiss Confederation on the cumulation of origin between the European Union, the Swiss Confederation, the Kingdom of Norway and the Republic of Turkey in the framework of the Generalised System of Preferences (05882/2/2017 – C8-0241/2017 – 2016/0328(NLE))

(Consent)

(2020/C 76/28)

The European Parliament,

— having regard to the draft Council decision (05882/2/2017),

— having regard to the draft Agreement in the form of an Exchange of Letters between the European Union and the Swiss Confederation on the cumulation of origin between the European Union, Switzerland, Norway and Turkey in the framework of the Generalised System of Preferences of the European Union (05803/2017),

— having regard to the request for consent submitted by the Council in accordance with Article 207(4) and Article 218(6), second subparagraph, point (a)(v) of the Treaty on the Functioning of the European Union (C8-0241/2017),

— having regard to Rule 99(1) and (4) and Rule 108(7) of its Rules of Procedure,

— having regard to the recommendation of the Committee on International Trade (A8-0151/2018),

1. Gives its consent to the conclusion of the agreement;
—

having regard to the draft agreement between the European Union and the Republic of Mauritius amending the Agreement between the European Community and the Republic of Mauritius on the short-stay visa waiver (12395/2017),
—

having regard to draft Agreement in the form of an Exchange of Letters between the European Union and New Zealand pursuant to Article XXIV:6 and Article XXVIII of the General Agreement on Tariffs and Trade (GATT) 1994 relating to the modification of concessions in the schedule of the Republic of Croatia in the course of its accession to the European Union (10672/2017),
ANNEX TO THE LEGISLATIVE RESOLUTION

Council statement EBA/EMA

Recalling the commitment of the European Parliament, the Council and the Commission to sincere and transparent cooperation, and in the light of the process followed for the relocation of the EMA and EBA, which was specific to the situation and did not constitute a precedent for location of agencies in the future,

While recalling the Treaties, the Council acknowledges the value of enhanced exchange of information from the initial stages of future processes for the location of agencies.

Such early exchange of information would make it easier for the three Institutions to exercise their rights according to the Treaties through the related procedures.

The Council takes note of the request by the EP to revise, as soon as possible, the 2012 Joint Statement and Common Approach on decentralised Agencies. As a first step, it invites the Commission to provide, by April 2019, an in-depth analysis of the implementation of the Joint Statement and Common Approach as regards the location of decentralised Agencies. This analysis would serve as a basis to assess the way forward in engaging with the process of such a revision.
—

having regard to the draft Protocol amending the Euro-Mediterranean Aviation Agreement between the European Union and its Member States, of the one part, and the Hashemite Kingdom of Jordan, of the other part, to take account of the accession to the European Union of the Republic of Croatia (07066/2015),
P8_TC1-COD(2016)0411

Position of the European Parliament adopted at first reading on 29 November 2018 with a view to the adoption of Regulation (EU) 2019/… of the European Parliament and of the Council amending Regulation (EC) No 1008/2008 on common rules for the operation of air services in the Community

(As an agreement was reached between Parliament and Council, Parliament's position corresponds to the final legislative act, Regulation (EU) 2019/2.)
Member States not applying the mechanism shall submit an interim report to the Commission as regards the impact in its territory of other Member States applying the GRCM no later than 30 June 2019, insofar the GRCM will have been applied for at least one year in one Member State by that date .

Member States not applying the mechanism shall submit an interim report to the Commission as regards the impact in its territory of other Member States applying the GRCM . Such report shall be submitted to the Commission within three months of the GRCM being applied for one year in one Member State.
P8_TA(2018)0522

US-EU Agreement on cooperation in the regulation of civil aviation safety ***

European Parliament legislative resolution of 13 December 2018 on the draft Council decision on the conclusion, on behalf of the European Union, of an amendment to the Agreement between the United States of America and the European Community on cooperation in the regulation of civil aviation safety (07482/2018 — C8-0157/2018 — 2016/0343(NLE))

(Consent)

(2020/C 388/46)

The European Parliament,

— having regard to the draft Council Decision (07482/2018);

— having regard to the draft Amendment 1 to the Agreement on cooperation in the regulation of civil aviation safety between the United States of America and the European Community (07236/2017),

— having regard to the request for consent submitted by the Council in accordance with Article 100(2) and Article 218(6), second subparagraph, point (a) of the Treaty on the Functioning of the European Union (C8-0157/2018);

— having regard to Rule 99(1) and (4) and Rule 108(7) of its Rules of Procedure;

— having regard to the recommendation of the Committee on Transport and Tourism (A8-0432/2018);

1. Gives its consent to conclusion of the agreement;
P8_TA(2019)0018

EU-China Agreement in connection with the WTO dispute settlement proceedings DS492 — Measures affecting tariff concessions on certain poultry meat products ***

European Parliament legislative resolution of 16 January 2019 on the draft Council decision on the conclusion, on behalf of the Union, of the Agreement in the form of an Exchange of Letters between the European Union and the People's Republic of China in connection with DS492 European Union — Measures affecting Tariff Concessions on Certain Poultry Meat Products (10882/2018 — C8-0496/2018 — 2018/0281(NLE))

(Consent)

(2020/C 411/39)

The European Parliament,

— having regard to the draft Council decision (10882/2018),

— having regard to the draft Agreement in the form of an exchange of letters between the European Union and the People's Republic of China in connection with DS492 European Union — Measures affecting Tariff Concessions on Certain Poultry Meat Products (10883/2018),

— having regard to the request for consent submitted by the Council in accordance with first subparagraph of Article 207(4) and Article 218(6), second subparagraph, point (a)(v), of the Treaty on the Functioning of the European Union (C8-0496/2018),

— having regard to Rule 99(1) and (4), and Rule 108(7) of its Rules of Procedure,

— having regard to the recommendation of the Committee on International Trade (A8-0472/2018),

1. Gives its consent to conclusion of the agreement;
—

having regard to the proposal of the European Investment Bank to the Council to amend the Statute of the European Investment Bank (13166/2018),
—

having regard to the request for consent submitted by the Council in accordance with Article 43, Article 218(6), second subparagraph, point (a)(v), and Article 218(7) of the Treaty on the Functioning of the European Union (C8-0033/2019),
P8_TA(2019)0050

Accession of Ecuador and Ukraine to the 1980 Hague Convention on the Civil Aspects of International Child Abduction *

European Parliament legislative resolution of 31 January 2019 on the proposal for a Council decision authorising Austria to accept, in the interest of the European Union, the accession of Ecuador and Ukraine to the 1980 Hague Convention on the Civil Aspects of International Child Abduction (COM(2018)0527 — C8-0375/2018 — 2018/0277(NLE))

(Consultation)

(2020/C 411/56)

The European Parliament,

— having regard to the proposal for a Council decision (COM(2018)0527),

— having regard to Article 38, fourth paragraph, of the 1980 Hague Convention on the Civil Aspects of International Child Abduction,

— having regard to Article 81(3) and Article 218(6), second subparagraph, point (b), of the Treaty on the Functioning of the European Union, pursuant to which the Council consulted Parliament (C8-0375/2018),

— having regard to the opinion of the Court of Justice (1) on the exclusive external competence of the European Union for a declaration of acceptance of an accession to the 1980 Hague Convention on the Civil Aspects of International Child Abduction,

— having regard to Rules 78c and 108(8) of its Rules of Procedure,

— having regard to the report of the Committee on Legal Affairs (A8-0452/2018),

1. Approves the authorisation for Austria to accept, in the interest of the European Union, the accession of Ecuador and Ukraine to the 1980 Hague Convention on the Civil Aspects of International Child Abduction;

2. Instructs its President to forward its position to the Council, the Commission and the governments and parliaments of the Member States, as well as to the Permanent Bureau of the Hague Conference on Private International Law.

(1) Opinion of the Court of Justice of 14 October 2014, 1/13, ECLI:EU:C:2014:2303.
—

having regard to Article 39(1) of the Treaty on European Union, as amended by the Treaty of Amsterdam, and Article 9 of Protocol No 36 on transitional provisions, pursuant to which the Council consulted Parliament (C8-0484/2018),
—

having regard to the draft Partnership and Cooperation Agreement between the European Union and its Member States, of the one part, and the Republic of Singapore, of the other part (08224/2014),
P8_TA(2019)0171

Participation of Norway, Iceland, Switzerland and Liechtenstein in eu-LISA ***

European Parliament legislative resolution of 13 March 2019 on the draft Council decision on the conclusion, on behalf of the Union, of the Arrangement between the European Union, of the one part, and the Kingdom of Norway, the Republic of Iceland, the Swiss Confederation and the Principality of Liechtenstein, of the other part, on the participation by those States in the European Agency for the operational management of large-scale IT systems in the area of freedom, security and justice (15832/2018 — C8-0035/2019 — 2018/0316(NLE))

(Consent)

(2021/C 23/59)

The European Parliament,

— having regard to the draft Council decision (15832/2018),

— having regard to the draft arrangement between the European Union and the Kingdom of Norway, the Republic of Iceland, the Swiss Confederation and the Principality of Liechtenstein (12367/2018),

— having regard to the request for consent submitted by the Council in accordance with Articles 74, 77(2)(a) and (b), 78(2)(e), 79(2)(c), 82(1)(d), 85(1), 87(2)(a) and 88(2) and Article 218(6), second subparagraph, point (a)(v) of the Treaty on the Functioning of the European Union (C8-0035/2018),

— having regard to Rule 99(1) and (4) and Rule 108(7) of its Rules of Procedure,

— having regard to the recommendation of the Committee on Civil Liberties, Justice and Home Affairs (A8-0081/2019),

1. Gives its consent to conclusion of the arrangement;
—

having regard to the draft Third Additional Protocol to the Economic Partnership, Political Coordination and Cooperation Agreement between the European Community and its Member States, of the one part, and the United Mexican States, of the other part, to take account of the accession of the Republic of Croatia to the European Union (15410/2017),
P8_TA(2019)0179

Proposed amendments to Protocol No 3 on the Statute of the Court of Justice of the European Union ***I

European Parliament legislative resolution of 13 March 2019 on the draft regulation of the European Parliament and of the Council on amending Protocol No 3 on the Statute of the Court of Justice of the European Union (02360/2018 — C8-0132/2018 — 2018/0900(COD))

(Ordinary legislative procedure: first reading)

(2021/C 23/66)

The European Parliament,

— having regard to the request from the Court of Justice submitted to Parliament and the Council, in its revised version (02360/2018),

— having regard to Article 256(1) and the second paragraph of Article 281 of the Treaty on the Functioning of the European Union, and Article 106a(1) of the Treaty establishing the European Atomic Energy Community, pursuant to which the draft act was submitted to Parliament (C8-0132/2018),

— having regard to Article 294(3) and (15) of the Treaty on the Functioning of the European Union,

— having regard to the opinions of the European Commission (COM(2018)0534 and C(2018)7500),

— having regard to the provisional agreement approved by the responsible committee under Rule 69f(4) of its Rules of Procedure and the undertaking given by the Council representative by letter of 16 January 2019 to approve Parliament’s position, in accordance with Article 294(4) of the Treaty on the Functioning of the European Union,

— having regard to Rules 48 and 59 of its Rules of Procedure,

— having regard to the report of the Committee on Legal Affairs and the opinion of the Committee on Constitutional Affairs (A8-0439/2018),

1. Adopts its position at first reading hereinafter set out;
—

having regard to the draft Cooperation Agreement on Partnership and Development between the European Union and its Member States, of the one part, and the Islamic Republic of Afghanistan, of the other part (05385/2015),
P8_TC1-COD(2018)0205

Position of the European Parliament adopted at first reading on 26 March 2019 with a view to the adoption of Regulation (EU) 2019/… of the European Parliament and of the Council on the alignment of reporting obligations in the field of legislation related to the environment, and amending Regulations (EC) No 166/2006 and (EU) No 995/2010 of the European Parliament and of the Council, Directives 2002/49/EC, 2004/35/EC, 2007/2/EC, 2009/147/EC and 2010/63/EU of the European Parliament and of the Council, Council Regulations (EC) No 338/97 and (EC) No 2173/2005, and Council Directive 86/278/EEC

(As an agreement was reached between Parliament and Council, Parliament's position corresponds to the final legislative act, Regulation (EU) 2019/1010.)
P8_TC1-COD(2015)0288

Position of the European Parliament adopted at first reading on 26 March 2019 with a view to the adoption of Directive (EU) 2019/… of the European Parliament and of the Council on certain aspects concerning contracts for the sale of goods, amending Regulation (EU) 2017/2394 and Directive 2009/22/EC, and repealing Directive 1999/44/EC

(As an agreement was reached between Parliament and Council, Parliament's position corresponds to the final legislative act, Directive (EU) 2019/771.)
P8_TC1-COD(2018)0162

Position of the European Parliament adopted at first reading on 4 April 2019 with a view to the adoption of Directive (EU) 2019/… of the European Parliament and of the Council amending Directive 2008/106/EC on the minimum level of training of seafarers and repealing Directive 2005/45/EC on the mutual recognition of seafarers' certificates issued by the Member States

(As an agreement was reached between Parliament and Council, Parliament's position corresponds to the final legislative act, Directive (EU) 2019/1159.)