European Parliament legislative resolution of 15 April 2014 on the recommendation for a Council decision concerning the accession of Croatia to the Convention of 23 July 1990 on the elimination of double taxation in connection with the adjustment of profits of associated enterprises (COM(2013)0586 — C7-0381/2013 — 2013/0308(CNS))
Date: 2014-04-15
Institutions: Committee on Economic and Monetary Affairs, European Parliament
Subjects: Croatia, accession to an agreement, corporation tax, double taxation, profit, tax convention




C_2017443EN.01015101.xml










22.12.2017   


EN


Official Journal of the European Union


C 443/151





P7_TA(2014)0346
Accession of Croatia to the 1990 Convention on the elimination of double taxation *
European Parliament legislative resolution of 15 April 2014 on the recommendation for a Council decision concerning the accession of Croatia to the Convention of 23 July 1990 on the elimination of double taxation in connection with the adjustment of profits of associated enterprises (COM(2013)0586 — C7-0381/2013 — 2013/0308(CNS))
(Special legislative procedure — consultation)
(2017/C 443/28)

The European Parliament,






—


having regard to the Commission recommendation to the Council (COM(2013)0586),










—


having regard to Article 3(4) and (5) of the Act of Accession of Croatia, pursuant to which the Council consulted Parliament (C7-0381/2013),










—


having regard to Rule 55 of its Rules of Procedure,










—


having regard to the report of the Committee on Economic and Monetary Affairs (A7-0214/2014),












1.


Approves the Commission recommendation as amended;












2.


Calls on the Council to notify Parliament if it intends to depart from the text approved by Parliament;












3.


Calls on the Council, when deciding on the date of application of the Convention of 23 July 1990 on the elimination of double taxation in connection with the adjustment of profits of associated enterprises, to take into account Parliament's concerns regarding the need to minimise the tax burden on tax payers;












4.


Asks the Council to consult Parliament again if it intends to amend the Commission recommendation substantially;












5.


Instructs its President to forward its position to the Council, the Commission and the governments and national parliaments of Croatia and of the other Member States.





Amendment 1


Proposal for a decision


Article 3








Text proposed by the Commission




Amendment





The Arbitration Convention, as amended by the Protocol of 25 May 1999, the Conventions of 21 December 1995 and of 8 December 2004, Decision 2008/492/EC, as well as this Decision, enters into force on 
XXX [date]
 between Croatia and each of the other Member States of the European Union.


The Arbitration Convention, as amended by the Protocol of 25 May 1999, the Conventions of 21 December 1995 and of 8 December 2004, Decision 2008/492/EC, as well as this Decision, enters into force on … (*1) between Croatia and each of the other Member States of the European Union.






(*1)  
Day following that of publication of this Decision in the Official Journal of the European Union.