7 Amendments of Tiziana BEGHIN related to 2014/0120(COD)
Amendment 3 #
Proposal for a directive
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The European Parliament rejects the Commission proposal.
Amendment 66 #
Proposal for a directive
Recital 24 a (new)
Recital 24 a (new)
(24a) No provision of this directive should be interpreted in such a way to favour tax elusion and tax evasion in Member States;
Amendment 87 #
Proposal for a directive
Article 1 – paragraph 1 – point b
Article 1 – paragraph 1 – point b
(b) Societas Unius Personae (SUP) referred to in Article 6. On condition that the company is incorporated by a natural person, that the company does not exceed the limits defined in Article 3.1 of Directive 2013/34/EC and that it demonstrates that it is actively operating in at least two Member States or that it will do so within a year from registration.
Amendment 102 #
Proposal for a directive
Article 2 – paragraph 1 – point 1
Article 2 – paragraph 1 – point 1
(1) ‘single-member company’ means a company whose shares are held by a single person;, that is incorporated by a natural person, that does not exceed the limits defined in Article 3(1) of Directive 2013/34/EU and that demonstrates it is actively operating in at least two Member States or it will do so within a year from registration.
Amendment 133 #
Proposal for a directive
Article 8
Article 8
An SUP may be incorporated by a natural or legal personperson at a single seat on condition that a share capital of at least 3000 EUR is provided for.
Amendment 205 #
Proposal for a directive
Article 15 – paragraph 3 – subparagraph 1
Article 15 – paragraph 3 – subparagraph 1
Amendment 207 #
Proposal for a directive
Article 16 – paragraph 1
Article 16 – paragraph 1
1. The share capital of an SUP shall be at least EUR 13000. In Member States in which the euro is not the national currency, the share capital shall be at least equivalent to one unitthe same sum of that Member States’ currency.