2 Amendments of Othmar KARAS related to 2016/0107(COD)
Amendment 261 #
Proposal for a directive
Article 1 – paragraph 1 – point 2
Article 1 – paragraph 1 – point 2
Directive 2013/34/EU
Chapter 10 a – Article 48 i – paragraph 1 a (new)
Chapter 10 a – Article 48 i – paragraph 1 a (new)
The Commission shall conduct a general assessment on the effect in the public confidence in a fair, efficient and growth- friendly corporate tax system of the public disclosure obligations set out in this Directive as well as on its economic consequences. In the event that the Commission report identifies significant negative effects and no or only minor increase of public confidence, the Commission shall consider making an appropriate legislative proposal for an amendment of the disclosure obligations set out in this Directive.
Amendment 263 #
Proposal for a directive
Article 1 – paragraph 1 – point 2
Article 1 – paragraph 1 – point 2
Directive 2013/43/EU
Chapter 10 a – Article 48 i – paragraph 2
Chapter 10 a – Article 48 i – paragraph 2
These reports shall be submitted to the European Parliament and to the Council by [Publications Office- set the date = five years after the transposition date of this Directive].