Activities of Sławomir NITRAS related to 2012/0298(APP)
Plenary speeches (1)
Enhanced cooperation on the financial transaction tax (debate)
Amendments (1)
Amendment 18 #
Proposal for a recommendation
Recital O a (new)
Recital O a (new)
Oa. whereas enhanced cooperation in the area of taxes is a formidable precedence in EU legislative practice, it should be borne in mind that a standard is being set for prospective endeavours in the field of tax harmonisation; therefore the authorisation decision shall be made upon a substantial and comprehensive working document prepared by the European Commission, specifying the legal framework for this particular initiative,