20.8.93 OfficialJournaloftheEuropeanCommunities NoC225/3
II
(PreparatoryActs)
COMMISSION
ProposalforaCouncilRegulation(EEC)amendingCouncilRegulation(EEC)No302/93on
theestablishmentoftheEuropeanMonitoringCentreforDrugsandDrugAddiction
(93/C225/04)
COM(93)299final
(SubmittedbytheCommissionon23July1993)
THECOUNCILOFTHEEUROPEAN COMMUNITIES ,
HavingregardtotheTreatyestablishingtheEuropean
EconomicCommunity,andinparticularArticle235
thereof,
HavingregardtotheproposalfromtheCommission,
HavingregardtotheopinionoftheEuropean
Parliament,
WhereastheCounciladoptedRegulation(EEC)No
302/93of8February1993(*)ontheestablishmentof
theEuropeanMonitoringCentreforDrugsandDrug
Addiction,
Whereasthebudgetaryandfinancialprovisionsrelating
tosuchdecentralized Communitybodiesshouldbe
harmonized ;WhereasArticle11oftheRegulationwhichconcernsthe
financialprovisionsoftheCentreshouldbeamendedto
takeaccountofthisrequirementforharmonization ,
HASADOPTEDTHISREGULATION :
Article1
Article11(12)ofCouncilRegulation(EEC)No302/93
shallbereplacedbythefollowing :
*12.AftertheCommission andtheCourtof
Auditorshavedeliveredtheiropinions,the
managementboardshalladopttheinternalfinancial
provisionsspecifying,inparticular,thedetailedrules
forestablishingandimplementing theCentre's
budget.'
Article2
ThisRegulationshallcomeintoforceontheday
followingthedecisionofthecompetentauthoritieson
theseatoftheCentre.
ThisRegulationshallbebindinginitsentiretyand
directlyapplicableinallMemberStates. C)OJNoL36,12.2.1993,p.1.
ProposalforaCouncilDirectiveamendingDirective90/434/EECof23July1990onthe
commonsystemoftaxationapplicabletomergers,divisions,transfersofassetsandexchangesof
sharesconcerningcompaniesofdifferentMemberStates
(93/C225/05)
COM(93)293final
(SubmittedbytheCommissionon26July1993)
THECOUNCILOFTHEEUROPEANCOMMUNITIES ,HavingregardtotheproposalfromtheCommission ,
HavingregardtotheopinionoftheEuropean
Parliament,
HavingregardtotheopinionoftheEconomicand
SocialCommittee,HavingregardtotheTreatyestablishingtheEuropean
EconomicCommunity,andinparticularArticle100
thereof,

NoC225/4 OfficialJournaloftheEuropeanCommunities20.8.93
WhereasArticle3ofCouncilDirective90/434/EEC()
definesthecompaniesfallingwithinitsscope;(b)moreover,issubjecttooneofthefollowing
taxes,withoutbeingexempt:
—impótdessocietes/vennootschapsbelasting in
Belgium,
—selskabsskatinDenmark, WhereasthatArticledoesnotlistalltheformsofenter­
prisesresidentinaMemberStateandsubjectto
corporationtaxinaMemberState;—Korperschaftsteuer intheFederalRepublicof
Germany,
—φόροςεισοδήματοςνομικώνπροσώπωνκερδο­
σκοπικούχαρακτήραinGreece,
—impuestosobresociedadesinSpain,WhereastheDirectiveshouldapplytoallenterprises
whichcancarryoutcross-borderactivitiesinthe
Communityandwhicharesubjecttocorporationtaxin
aMemberState;—impotsurlessocietesinFrance,
—corporationtaxinIreland,
—impostasulredditodellepersonegiuridichein
Italy,Whereasitisnecessarytomaketheconceptof'holding'
inArticle7oftheDirectiveconsistentwiththatof
'minimumholding'inCouncilDirective
90/435/EEC(2);—impôtsurlerevenudescollectivitésin
Luxembourg ,
—vennootschapsbelasting intheNetherlands ,
—impostosobreorendimentodaspessoas
colectivasinPortugal,
Whereasthemosteffectivemeansofmakingthescope
ofDirective90/434/EECmoreuniformistobringina
directiveensuringthatthefirmsconcernedwillbemore
certainofbeingabletobenefitfromDirective
90/434/EEC,
HASADOPTEDTHISDIRECTIVE :
Article1
Article3ofDirective90/434/EECisherebyreplacedby
thefollowing:—corporationtaxintheUnitedKingdom,
ortoataxwhichisidenticalorfundamentally
similartooneoftheabovetaxesandwhichis
subsequentlyleviedinadditiontoorinplaceof
thattax.'
Article2
Article7(2)ofDirective90/434/EECisherebyreplaced
bythefollowing:
'2.TheMemberStatesmayderogatefrom
paragraph 1wherethereceivingcompany'sholding
inthecapitalofthetransferringcompanydoesnot
conferonitthestatusofparentcompanyunderthe
nationalprovisionsadoptedpursuanttoArticle3(1)
(a)ofDirective90/435/EEC.'
Article3
1.MemberStatesshallbringintoforcethelaws,
regulationsandadministrative provisionsnecessaryto
complywiththisDirectivenotlaterthan1January1994
andshallforthwithinformtheCommissionthereof.
WhentheMemberStatesadoptsuchprovisions,the
lattershallcontainareferencetothisDirectiveorshall
beaccompaniedbysuchareferencewhentheyare
officiallypublished.Thearrangements forsucha
referenceshallbedeterminedbytheMemberStates.
2.MemberStatesshallcommunicate tothe
Commissionthetextsofthemainprovisionsofnational
lawwhichtheyadoptinthefieldcoveredbythis
Directive .'Article3
ForthepurposesofthisDirective,"companyofa
MemberState"shallmeananyentitywhich:
(a)accordingtothetaxlawsofaMemberStateis
consideredtoberesidentinthatStatefortax
purposesand,underthetermsofadouble
taxationagreementconcludedwithathirdState,
isnotconsideredtoberesidentfortaxpurposes
.outsidetheCommunity ;
Article4
ThisDirectiveisaddressedtotheMemberStates.OOJNoL225,20.8.1990,p.1.
OOJNoL225,20.8.1990,p.6.