5 Amendments of Santiago FISAS AYXELÀ related to 2012/0022(APP)
Amendment 32 #
Draft opinion
Recommendation v – indent 1
Recommendation v – indent 1
– the figure of EUR 2530 000 as the minimum level of assets be increased;
Amendment 40 #
Draft opinion
Recommendation v – indent 2
Recommendation v – indent 2
– only larger foundations, with total assets above a set level, should be required to have their annual accounts audited; financial control measures for medium- sized or small foundations will be defined in line with their size;
Amendment 47 #
Draft opinion
Recommendation v – indent 5
Recommendation v – indent 5
– the existence of an FE in any Member State should, as a matter of principle, be open ended and placing a time limit on it should be permissible only where there is sufficient justification for doing so, and where the foundation’s purpose would thereby be fully safeguarded;
Amendment 49 #
Draft opinion
Recommendation v – indent 7
Recommendation v – indent 7
– in the interests of effective supervision, the registered office and the administrative headquarters of an FE should be in the same Member State in which it is established;
Amendment 57 #
Draft opinion
Recommendation vi
Recommendation vi
(vi) Emphasises, with regard to taxation, that tax-law harmonisation is not being proposed that the taxation proposed, which does not involve tax-law harmonisation, will allow for balanced treatment of European foundations across the Union;