[ParlTrack]

Proposal for a directive
Citation 1

Having regard to the Treaty on the Functioning of the European Union, and in particular Articles 115 and 136 thereof,

2011/12/12
Committee: ECON

Proposal for a directive
Citation 1 a (new)

Having regard to Council Decision […] of […] authorising enhanced cooperation in the area of the Common Consolidated Corporate Tax Base (CCCTB),

2011/12/12
Committee: ECON

Sylvie GOULARD

Proposal for a directive
Article 1 – paragraph 1 a (new)

For the purposes of the present Directive, ‘participating Member State’ shall mean a Member State participating in enhanced cooperation on a Common Consolidated Tax Base (CCTB)by virtue of Council Decision […] of […] authorising enhanced cooperation in the area of the Common Consolidated Corporate Tax Base (CCCTB).

2011/12/12
Committee: ECON

Sylvie GOULARD

Proposal for a directive
Article 4 – paragraph 1 – point 1

1) 'taxpayer' means a company which ~~has opted to~~ apply,ies the system provided for by this Directive;

2011/12/12
Committee: ECON

Sylvie GOULARD

Proposal for a directive
Article 4 – paragraph 1 – point 3

3) '~~non-~~taxpayer' means a company which is ineligible to ~~opt or has not opted to~~ apply the system provided for by this Directive;

2011/12/12
Committee: ECON

Sylvie GOULARD

Proposal for a directive
Article 6

1. A company to which this Directive applies which is resident for tax purposes in a Member State may opt for the system provided for by this Directive under the conditions provided for therein. 2. A company to which this Directive applies which is not resident for tax purposes in a Member State may opt for the system provided for by this Directive under the conditions laid down therein in respect of a permanent establishment maintained by it in a Member State. 3. For the purposes of paragraphs 1 and 2, a company that has its registered office, place of incorporation or place of effective management in a Member State and is not, under the terms of an agreement concluded by that Member State with a third country, regarded as tax resident in that third country shall be considered resident for tax purposes in that Member State. 4. Where, under paragraph 3, a company is resident in more than one Member State, it shall be considered to be resident in the Member State in which it has its place of effective management. 5. If the place of effective management of a shipping group member or of a group member engaged in inland waterways transport is aboard a ship or boat, it shall be deemed to be situated in the Member State of the home harbour of the ship or boat, or, if there is no such home harbour, in the Member State of residence of the operator of the ship or boat. 6. A company resident in a Member State which opts for the system provided for by this Directive shall be subject to corporate tax under that system on all income derived from any source, whether inside or outside its Member State of residence. 7. A company resident in a third country which opts for the system provided for by this Directive shall be subject to corporate tax under that system on all income from an activity carried on through a permanent establishment in a Member State.Opting deleted

2011/12/12
Committee: ECON

Sylvie GOULARD

Proposal for a directive
Article 7 – paragraph 1

Where a company qualifies ~~and opts~~ for the system provided for by this Directive it shall cease to be subject to the national corporate tax arrangements in respect of all matters regulated by this Directive unless otherwise stated.

2011/12/12
Committee: ECON

Sylvie GOULARD

Proposal for a directive
Chapter 8 – title

PROVISIONS ON ENTRY TO ~~AND EXIT FROM~~ THE SYSTEM PROVIDED FOR BY THIS DIRECTIVE

2011/12/12
Committee: ECON

Sylvie GOULARD

Proposal for a directive
Article 44 – paragraph 1

When a taxpayer ~~opts to~~ applyies the system provided for by this Directive, all assets and liabilities shall be recognised at their value as calculated according to national tax rules immediately prior to the date on which it begins to apply the system, unless otherwise stated in this Directive.

2011/12/12
Committee: ECON

Sylvie GOULARD

Proposal for a directive
Article 46 – paragraph 1

Revenues and expenses which pursuant to Article 24(2) and (3) are considered to have accrued or been incurred before the taxpayer ~~opted into~~applied the system provided for by this Directive but were not yet included in the tax base under the national corporate tax law previously applicable to the taxpayer shall be added to or deducted from the tax base, as the case may be, in accordance with the timing rules of national law.

2011/12/12
Committee: ECON

Sylvie GOULARD

Proposal for a directive
Article 49

General rule for opting-out of the system When a taxpayer leaves the system provided for by this Directive, its assets and liabilities shall be recognised at their value as calculated according to the rules of the system, unless otherwise stated in this Directive.deleted

2011/12/12
Committee: ECON

Sylvie GOULARD

Proposal for a directive
Article 50

Fixed assets depreciated in a pool When a taxpayer leaves the system provided for by this Directive, its asset pool under the system provided for by this Directive shall be recognised, for the purpose of the national tax rules subsequently applicable, as one asset pool which shall be depreciated on the declining balance method at an annual rate of 25%.deleted

2011/12/12
Committee: ECON

Sylvie GOULARD

Proposal for a directive
Article 51

Long-term contracts on leaving the system After the taxpayer leaves the system, revenues and expenses arising from long- term contracts shall be treated in accordance with the national corporate tax law subsequently applicable. However, revenues and expenses already taken into account for tax purposes in the system provided for by this Directive shall not be taken into account again.deleted

2011/12/12
Committee: ECON

Sylvie GOULARD

Proposal for a directive
Article 52

Provisions and deductions on leaving the system After the taxpayer leaves the system provided for by this Directive, expenses which have already been deducted in accordance with Articles 25 to 27 may not be deducted again.deleted

2011/12/12
Committee: ECON

Sylvie GOULARD

Proposal for a directive
Article 53

Losses on leaving the system Losses incurred by the taxpayer which have not yet been set off against taxable profits under the rules of the system provided for by this Directive shall be carried forward in accordance with national corporate tax law.deleted

2011/12/12
Committee: ECON

Sylvie GOULARD

Proposal for a directive
Article 104

Notice to opt 1. A single taxpayer shall opt for the system provided for by this Directive by giving notice to the competent authority of the Member State in which it is resident or, in respect of a permanent establishment of a non-resident taxpayer, that establishment is situated. In the case of a group, the principal taxpayer shall give notice, on behalf of the group, to the principal tax authority. Such notice shall be given at least three months before the beginning of the tax year in which the taxpayer or the group wishes to begin applying the system. 2. The notice to opt shall cover all group members. However, shipping companies subject to a special taxation regime may be excluded from the group. 3. The principal tax authority shall transmit the notice to opt immediately to the competent authorities of all Member States in which group members are resident or established. Those authorities may submit to the principal tax authority, within one month of the transmission, their views and any relevant information on the validity and scope of the notice to opt.deleted

2011/12/12
Committee: ECON

Sylvie GOULARD

Proposal for a directive
Article 105

Term of a Group 1. When the notice to opt has been accepted, a single taxpayer or a group, as the case may be, shall apply the system provided for by this Directive for five tax years. Following the expiry of that initial term, the single taxpayer or the group shall continue to apply the system for successive terms of three tax years unless it gives notice of termination. A notice of termination may be given by a taxpayer to its competent authority or, in the case of a group, by the principal taxpayer to the principal tax authority in the three months preceding the end of the initial term or of a subsequent term. 2. Where a taxpayer or a non-taxpayer joins a group, the term of the group shall not be affected. Where a group joins another group or two or more groups merge, the enlarged group shall continue to apply the system until the later of the expiry dates of the terms of the groups, unless exceptional circumstances make it more appropriate to apply a shorter period. 3. Where a taxpayer leaves a group or a group terminates, the taxpayer or taxpayers shall continue to apply the system for the remainder of the current term of the group.deleted

2011/12/12
Committee: ECON

Sylvie GOULARD

Proposal for a directive
Article 106

Information in the notice to opt The following information shall be included in the notice to opt: a) the identification of the taxpayer or of the members of the group; b) in respect of a group, proof of fulfilment of the criteria laid down in Articles 54 and 55; c) identification of any associated enterprises as referred to in Article 78; d) the legal form, statutory seat and place of effective management of the taxpayers; e) the tax year to be applied. The Commission may adopt an act establishing a standard form of the notice to opt. That implementing act shall be adopted in accordance with the examination procedure referred to in Article 131(2).deleted

2011/12/12
Committee: ECON

Sylvie GOULARD

Proposal for a directive
Article 107

Control of the notice to opt 1. The competent authority to which the notice to opt is validly submitted shall examine whether, on the basis of the information contained in the notice, the group fulfils the requirements of this Directive. Unless the notice is rejected within three months of its receipt, it shall be deemed to have been accepted. 2. Provided that the taxpayer has fully disclosed all relevant information in accordance with Article 106, any subsequent determination that the disclosed list of group members is incorrect shall not invalidate the notice to opt. The notice shall be corrected, and all other necessary measures shall be taken, from the beginning of the tax year when the discovery is made. Where there has not been full disclosure, the principal tax authority, in agreement with the other competent authorities concerned, may invalidate the original notice to opt.deleted

2011/12/12
Committee: ECON

Sylvie GOULARD

Proposal for a directive
Article 124 – paragraph 1 – subparagraph 1 – point a

~~a) a decision rejecting a notice to opt;~~deleted

2011/12/12
Committee: ECON

Sylvie GOULARD

Proposal for a directive
Article 133 – paragraph 1 a (new)

The Commission shall every two years present a report to the European Parliament and the Council on the implementation by the national authorities of Article 85.

2011/12/12
Committee: ECON

Sylvie GOULARD

Proposal for a directive
Article 133 – paragraph 1 b (new)

Two years after entry into force of this directive, the Commission shall present a report to the European Parliament and the Council on the potential consequences of this directive on the internal market with particular regard to possible distortions of competition between companies subject to the arrangements laid down in this directive and those not fulfilling the consolidation criteria.

2011/12/12
Committee: ECON

Activities of Sylvie GOULARD related to 2011/0058(CNS)

Shadow reports (1)

Amendments (22)

ParlTrack - 2011-2024