5 Amendments of Kurt Joachim LAUK related to 2008/2196(INI)
Amendment 1 #
Draft opinion
Paragraph 1 a (new)
Paragraph 1 a (new)
1a. Draws attention to the freedom of establishment that is guaranteed for companies under Article 48 of the EC Treaty and has been interpreted by the Court of Justice of the European Communities1;
Amendment 3 #
Draft opinion
Paragraph 2
Paragraph 2
2. Notes that the transfer of a company’s seat goes hand in hand with the transfer of supervision, and that a 14th Directive must not lead to the undermining of the rights of shareholders, creditors and workerspreserve the existing balance in the management of the company (‘corporate governance’);
Amendment 4 #
Draft opinion
Paragraph 3
Paragraph 3
3. Proposes that reference be made to Regulation (EC) No 2157/2001 in conjunction with Directive No 2001/86/EC on the involvement ofCouncil Directive 94/45/EC on the establishment of a European Works Council or a procedure in Community- scale undertakings and Community-scale groups of undertakings for the purposes of informing and consulting employees 1and Directive 2005/56/EC of the European Parliament and of the Council of 26 October 2005 on cross- border mergers of limited liability companies2, in order to guarantee the coherence and substantive nature of employee participation procedures in the application of European company law directives; 1 2Or. de OJ L 254, 30.9.1994, p. 64. OJ L 310, 25.11.2005, p. 1.
Amendment 9 #
Draft opinion
Paragraph 5
Paragraph 5
5. Stresses that decisions on the transfer of a company seat may be taken for reasons related to national tax incentive schemes, rather than for economic reasons; calls on the Commission to submit a proposal for a common consolidated assessment basis for corporation tax; emphasises the positive effects of tax competition with regard to economic growth, against the background of the Lisbon Strategy;
Amendment 10 #
Draft opinion
Paragraph 8
Paragraph 8
8. Calls for transparency in the application of the new directive in the Member States and therefore proposes a reporting requirement for Member States vis-à-vis the Commission, whereby firms transferring their seat in application of the directive must be listed in a European companies register; points out that, in the interest of better law-making, excessive information (‘overkill’) must be avoided when transposing the reporting requirement into national law.