CELEX: 51993PC0293(02)
Language: en
Date: 1993-07-26
Title: Proposal for a Council Directive amending 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

20 . 8 . 93                              Official Journal of the European Communities                                 No C 225 / 5
                 Proposal for a Council Directive amending 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
                                                          (93 /C 225 /06)
                                                        COM(93) 293 final
                                         (Submitted by the Commission on 26 July 1993)
THE COUNCIL OF THE EUROPEAN COMMUNITIES ,                                (a) according to the tax laws of a Member State is
                                                                              considered to be resident in that State for tax
Having regard to the Treaty establishing the European                         purposes and, under the terms of a double
Economic Community, and in particular Article 100                             taxation agreement concluded with a third State,
thereof,                                                                      is not considered to be resident for tax purposes
                                                                              outside the Community;
Having regard to the proposal from the Commission,
                                                                         (b) moreover, is subject to one of the following
                                                                              taxes, without being exempt :
Having regard to the opinion of the European
Parliament,                                                                   — impót des sociétés/vennootschapsbelasting in
                                                                                   Belgium,
Having regard to the opinion of the Economic and
Social Committee,                                                             — selskabsskat in Denmark,
Whereas Article 2 of Council Directive 90 /435 /EEC (')                       — K6rperschaftssteuer in the Federal Republic
defines the companies falling within its scope ;                                   of Germany,
Whereas that Article does not list all the forms of enter­                    — φόρος εισοδήματος νομικών προσώπων κερδο­
prises resident in a Member State and subject to                                  σκοπικού χαρακτήρα in Greece,
corporation tax in a Member State ;
                                                                              — impuesto sobre sociedades in Spain,
Whereas the Directive should apply to all enterprises
which can carry out cross-border activities in the                            — impot sur les societes in France,
Community and which are subject to corporation tax in
a Member State ;                                                              — corporation tax in Ireland,
                                                                              — imposta sul reddito delle persone giuridiche in
Whereas it is necessary to ensure that economic double                             Italy,
taxation is completely eliminated where a subsidiary
redistributes to its parent company profits derived from                      — impôt sur le revenu des collectivités in
its own subsidiary ;                                                               Luxembourg,
Whereas the most effective means of making the scope                          — vennootschapsbelasting in the Netherlands,
of Directive 90 /435 /EEC more uniform is to bring in a
directive ensuring that the firms concerned will be more                      — imposto sobre o rendimento das pessoas
certain of being able to benefit from Directive                                    colectivas in Portugal,
90 /435 /EEC,
                                                                              — corporation tax in the United Kingdom,
HAS ADOPTED THIS DIRECTIVE :
                                                                              or to a tax which is identical or fundamentally
                            Article 1                                         similar to one of the above taxes and which is
                                                                              subsequently levied in addition to or in place of
Article 2 of Directive 90/435 /EEC is hereby replaced by                      that tax.'
the following :
                                                                                                 Article 2
      'Article 2
                                                                     Article 4 ( 1 ) of Directive 90/435/EEC is hereby replaced
     For the purposes of this Directive, "company of a               by the following :
     Member State" shall mean any entity which :
                                                                         * 1 . Where a parent company, by virtue of its asso­
                                                                         ciation with its subsidiary, receives distributed profits,
                                                                         the State of the parent company shall, except when
(') OJ No L 225 , 20 . 8 . 1990 , p. 6 .                                 the latter is liquidated, either :
 ---pagebreak--- No C 225 /6                          Official Journal of the European Communities                                      20 . 8 . 93
   — refrain from taxing such profits, or                       them to comply with this Directive before 1 January
                                                                 1994. They shall forthwith inform the Commission
   — tax such profits while authorizing the parent              thereof.
        company to deduct from the amount of tax due
        that fraction of the corporation tax paid by the
        subsidiary and any preceding subsidiary which           When the Member States adopt such provisions, the
                                                                 latter shall contain a reference to this Directive or shall
        relates to those profits and, if appropriate, the
        amount of the withholding tax levied by the             be accompanied by such a reference when they are
        Member State in which the subsidiary and any             officially published. The arrangements for such a
        preceding subsidiary are resident, pursuant to the       reference shall be determined by the Member States .
        derogations provided for in Article 5 , up to the
        limit of the amount of the corresponding                 2.    Member        States    shall    communicate     to     the
        domestic tax. Preceding subsidiaries shall be            Commission the texts of the main provisions of national
        deemed to be all successive companies which are          law which they adopt in the field covered by this
        subsidiaries, within the meaning of Article 3, of        Directive .
        the company which precedes them.'
                          Article 3
                                                                                              Article 4
1.   Member States shall bring into force the laws,
regulations and administrative provisions necessary for         This Directive is addressed to the Member States .
              Proposal for a Council Decision on the creation of a Community data base on road accidents
                                                      (93 /C 225 /07)
                                                    COM(93) 348 final
                                      (Submitted by the Commission on 26 July 1993)
THE COUNCIL OF THE EUROPEAN COMMUNITIES,                         to put into effect new common initiatives and compare
                                                                 existing national experience in the areas of action and
                                                                 research relating to the campaign on road accidents and
Having regard to the Treaty establishing the European            the consequences thereof for the victims (2),
Economic Community, and in particular Article 213
thereof,
                                                                 Whereas the creation of a Community data base on road
                                                                 accidents is one of the priorities selected by the high
                                                                 level group of the representatives of the Governments of
Having regard to the proposal from the Commission,               the Member States (});
Having regard to the opinion of the European                     Whereas in its White Paper on the future development of
Parliament,                                                      the common transport policy (4) and its communication
                                                                 for an action programme on road safety (5) the
                                                                 Commission considers that, bearing in mind the
Whereas the resolution of the European Parliament on             significant differences in the levels of road safety of the
the adoption of common measures to reduce road                   different Member States, a major priority in this area
accidents has been adopted ('),                                  should be to promote the exchange of information and
                                                                 experience and set up a Community data base ;
Whereas the Council and the representatives of the
Governments of the Member States meeting within the
Council of 21 June 1991 adopted a resolution requesting          O OJ No C 178 , 9 . 7 . 1991 , p. 1 .
the Commission to draw up and implement a                        (3) 'Priority fields for action and guidelines for a Community
                                                                     road safety programme' — Final report (April 1992 point
Community programme of practical measures designed                   3.1.3).
                                                                 (4) COM(92) 494 of 2 . 12 . 1992 , V.2.373 .
O OJ No C 68 , 24. 3 . 1986, p. 35 .                             O COM(93) 246, 9 . 6 . 1993 .