Activities of Ivo STREJČEK related to 2011/0314(CNS)
Shadow reports (1)
REPORT on the proposal for a Council directive on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States (recast) PDF (207 KB) DOC (240 KB)
Amendments (3)
Amendment 12 #
Proposal for a directive
Recital 12
Recital 12
(12) It is moreover necessary not to preclude Member States from taking appropriate measures to combat tax fraud, tax evasion or abuse.
Amendment 20 #
Proposal for a directive
Article 4 – title
Article 4 – title
Amendment 21 #
Proposal for a directive
Article 4 – paragraph 2
Article 4 – paragraph 2
2. Member States may, in the case of transactions for which the principal motive or one of the principal motives is tax fraud, tax evasion, or tax avoidance or abusbuse, including some cases of tax avoidance, withdraw the benefits of this Directive or refuse to apply this Directive.