WRITTEN QUESTION P-2823/03 by Françoise Grossetête (PPE-DE) to the Commission. Annex to Directive 90/435/EEC.
Date: 2003-09-18
Institutions: European Parliament, Provisional data
Subjects: company law, company with share capital, corporation tax, organisation, parent company, subsidiary, tax system

27.3.2004

EN

Official Journal of the European Union

C 78 E/175

Answer given by Mrs de Palacio on behalf of the Commission

(15 October 2003)

The Commission does not intend to propose any amendments in relation to eyesight requirements and
would refer the Honourable Member to its answers to Written Questions E-1231/03 (1), E-2568/03 (2) and
E-2569/03 (3) by Mr Christopher Huhne.

(1) OJ C 58 E, 6.3.2004, p. 52.
(2) OJ C 58 E, 6.3.2004, p. 181.
(3) See page 129.

(2004/C 78 E/0180)

WRITTEN QUESTION P-2823/03

by Françoise Grossetête (PPE-DE) to the Commission

(18 September 2003)

Subject: Annex to Directive 90/435/EEC

The success currently enjoyed by simplified joint stock companies (Sociétés par Actions Simplifiées (SAS))
creates numerous problems, particularly in the following circumstances.

The characteristics of this type of company do not appear in the annex to Directive 90/435/EEC of 23 July
1990 (1) (see p. 6 for the list of eligible companies).

Thus difficulties arise especially with cross-border leveraged buy-outs and takeovers of companies.

However, the SAS type of company is a continuation of the public limited company (’société anonyme’
(SA)), which does figure in the annex to Directive 90/435/EEC.

Are the provisions concerning the SA directly applicable in the case of the SAS in the present context?

If not, will the Commission propose an amendment to the above directive or update its annexes?

(1) OJ L 225, 20.8.1990, p. 6.

Answer given by Mr Bolkestein on behalf of the Commission

(10 October 2003)

The scope of Council Directive 90/435/EEC of 23 July 1990 on the common system of taxation applicable
in the case of parent companies and subsidiaries of different Member States is defined in its Article 2.

According to this provision, the Directive applies to companies which:

(cid:1) take one of the forms listed in the Annex to the Directive;

(cid:1) are resident for tax purposes in a Member State;

(cid:1) are subject to corporate tax without the possibility of an option or of being exempt.

In particular, the list refers to the following French companies: companies under French law known as
‘société anonyme’, ‘société en commandite par actions’, ‘société à responsabilité limitée’ and industrial and
commercial public establishments and undertakings.

The French ‘societé par actions simplifiés’ (SAS) is not included in the list of the Annex. Neither does it
have the legal form of one of the companies above mentioned. Thus, the Directive is not applicable to it.

C 78 E/176

Official Journal of the European Union

EN

27.3.2004

The Commission adopted a proposal on 29 July 2003 (1), to amend Directive 90/435/EEC and in particular
the list of companies to which it applies. Among the new entries in the list, the SAS is included. Thus, if
the Council adopts this proposal, the SAS will enjoy the benefits of the Directive.

taxation applicable to mergers, divisions,

Moreover, the same issue concerns Council Directive 90/434/EEC of 23 July 1990 on the common system
of
transfers of assets and exchanges of shares concernin
companies of different Member States (2). The Commission services are currently working on a proposal to
amend this Directive in order, inter alia, to extend its scope to the SAS.

(1) COM(2003) 462 final.
(2) OJ L 225, 20.8.1990.

(2004/C 78 E/0181)

WRITTEN QUESTION E-2845/03

by Isabelle Caullery (UEN) to the Commission

(25 September 2003)

Subject: EU enlargement and air transport

Can the Commission state whether, on the basis of the Treaty of Athens, air routes between the airports of
the 10 new Member States and the airports of current Member States will, from 1 May 2004, be
considered intra-Community air routes as defined in Council Regulation (EEC) No 2408/92 (1) of 23 July
1992?

(1) OJ L 240, 24.8.1992, p. 8.

Answer given by Mrs de Palacio on behalf of the Commission

(23 October 2003)

Council Regulation (EEC) No 2408/92 of 23 July 1992 on access for Community air carriers to intra-
Community air routes (1) will apply fully to the ten new Member States as of 1 May 2004, the date on
which they are due to accede to the Union. As of that date, routes to/from the airports of those States will
be considered to be intra-Community routes within the meaning of the Regulation.

(1) OJ L 240, 24.8.1992.

(2004/C 78 E/0182)

WRITTEN QUESTION E-2846/03

by Isabelle Caullery (UEN) to the Commission

(25 September 2003)

Subject: European directive on transport infrastructure charging

Regarding the draft European directive on transport infrastructure charging, can the Commission state
whether airport operators in general are likely to be affected by this law and, if so, to what extent?