BETA


2013/0308(CNS) Convention (1990) on the elimination of double taxation in connection with the adjustment of profits of associated enterprises: accession of Croatia

Progress: Awaiting final decision

RoleCommitteeRapporteurShadows
Lead ECON NITRAS Sławomir (icon: PPE PPE) LUDVIGSSON Olle (icon: S&D S&D), TREMOSA I BALCELLS Ramon (icon: ALDE ALDE), LAMBERTS Philippe (icon: Verts/ALE Verts/ALE)
Lead committee dossier:

Events

2014/07/09
   Commission response to text adopted in plenary
Documents
2014/04/15
   EP - Results of vote in Parliament
2014/04/15
   EP - Decision by Parliament, 1st reading/single reading
Details

The European Parliament adopted by 649 votes to 4, with 21 abstentions, in the framework of a special legislative procedure (consultation), a legislative resolution on the recommendation for a Council decision concerning the accession of Croatia to the Convention of 23 July 1990 on the elimination of double taxation in connection with the adjustment of profits of associated enterprises.

Parliament approved the Commission recommendation with one amendment stipulating that that the date of entry into force of the Arbitration Convention , as amended, as well as the decision should be the day following that of the publication of this Decision in the Official Journal of the European Union.

The resolution called on the Council, when deciding on the date of application of the Convention of 23 July 1990 on the elimination of double taxation in connection with the adjustment of profits of associated enterprises, to take into account Parliament's concerns regarding the need to minimise the tax burden on tax payers .

Documents
2014/03/21
   EP - Committee report tabled for plenary, 1st reading/single reading
Details

The Committee on Economic and Monetary Affairs unanimously adopted, in the framework of a special legislative procedure (Parliament consultation), the report by Sławomir NITRAS (EPP, PL) on the recommendation for a Council decision concerning the accession of Croatia to the Convention of 23 July 1990 on the elimination of double taxation in connection with the adjustment of profits of associated enterprises.

Members called on the Council, when deciding on the date of application of the Convention of 23 July 1990 on the elimination of double taxation in connection with the adjustment of profits of associated enterprises, to take into account Parliament's concerns regarding the need to minimise the tax burden on tax payers .

Members made one amendment as regards the date of entry into force of the amending Arbitrage Convention . The proposed text suggested that the date of entry into force should be specified in this Decision.

Taking into account the experience with the previous decisions amending The Arbitration Convention and in order to remove any doubts regarding the possible retroactive effect, Members proposed that the date of entry into force of the Arbitration Convention be set on the day following that of the publication of this Decision in the Official Journal of the European Union.

Documents
2014/03/18
   EP - Vote in committee, 1st reading/single reading
2014/02/27
   EP - Amendments tabled in committee
Documents
2014/01/28
   EP - Committee draft report
Documents
2013/11/19
   EP - NITRAS Sławomir (PPE) appointed as rapporteur in ECON
2013/11/18
   EP - Committee referral announced in Parliament, 1st reading/single reading
2013/08/13
   EC - Legislative proposal published
Details

PURPOSE: to enable Croatia to accede to the Convention of 23 July 1990 on the elimination of double taxation in connection with the adjustment of profits of associated enterprises

PROPOSED ACT: Council Decision.

BACKGROUND: according to Article 3(5) of the Act of Accession the Council, acting unanimously on a recommendation by the Commission and after consulting the European Parliament , shall decide to make all adjustments required by reason of the accession of Croatia to these conventions and protocols and to publish the adapted texts in the Official Journal of the European Union .

The list of conventions and protocols include :

Convention 90/436/EEC of 23 July 1990 on the elimination of double taxation in connection with the adjustment of profits of associated enterprises (Arbitration Convention),

the Convention of 21 December 1995 on the accession of Austria, Finland and Sweden to the Arbitration Convention,

the Protocol of 25 May 1999 amending the Arbitration Convention,

the Convention of 8 December 2004 on the accession of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia to the Arbitration Convention.

The Arbitration Convention was amended by the Protocol of 25 May 1999 and the Conventions of 21 December 1995 and of 8 December 2004.

Bulgaria and Romania acceded to the Arbitration Convention by virtue of the Act of Accession of 2005. Decision 2008/492/EC made the adjustments required by reason of the accession of Bulgaria and Romania to the Arbitration Convention and determined the date of its entry into force, as amended, with relation to Bulgaria and Romania.

CONTENT: this proposed Commission Recommendation for a Council Decision is intended to make the adjustments required by reason of the accession of Croatia to the Arbitration Convention and to determine the date of its entry into force, as amended, with relation to Croatia, in accordance with the Act of Accession of 2011.

Documents

Votes

A7-0214/2014 - Sławomir Nitras - Vote unique

2014/04/15 Outcome: +: 649, 0: 21, -: 4
DE FR IT GB ES PL RO CZ SE BE NL HU AT BG PT SK FI IE LT HR DK LV EL LU SI EE CY MT ??
Total
96
68
57
68
46
42
29
22
20
20
25
18
17
15
16
13
12
11
11
11
10
8
10
6
6
6
5
4
2
icon: PPE PPE
234

Czechia PPE

2

Denmark PPE

For (1)

1

Luxembourg PPE

3

Estonia PPE

For (1)

1
2

Malta PPE

For (1)

1
2
icon: S&D S&D
174

Netherlands S&D

3

Finland S&D

2

Ireland S&D

2

Luxembourg S&D

For (1)

1

Estonia S&D

For (1)

1
icon: ALDE ALDE
74

Slovakia ALDE

For (1)

1

Denmark ALDE

2

Latvia ALDE

For (1)

1

Luxembourg ALDE

For (1)

1

Slovenia ALDE

2
icon: Verts/ALE Verts/ALE
56

United Kingdom Verts/ALE

5

Netherlands Verts/ALE

3

Austria Verts/ALE

2

Portugal Verts/ALE

For (1)

1

Finland Verts/ALE

2

Denmark Verts/ALE

For (1)

1

Latvia Verts/ALE

1

Luxembourg Verts/ALE

For (1)

1

Estonia Verts/ALE

For (1)

1
icon: ECR ECR
52

Belgium ECR

For (1)

1

Netherlands ECR

For (1)

1

Lithuania ECR

1

Croatia ECR

For (1)

1

Latvia ECR

For (1)

1
icon: GUE/NGL GUE/NGL
31

United Kingdom GUE/NGL

1

Sweden GUE/NGL

1

Netherlands GUE/NGL

2

Portugal GUE/NGL

Abstain (1)

3

Ireland GUE/NGL

For (1)

1

Croatia GUE/NGL

1

Denmark GUE/NGL

For (1)

1

Latvia GUE/NGL

For (1)

1

Greece GUE/NGL

3

Cyprus GUE/NGL

1
icon: EFD EFD
26

France EFD

1
2

Belgium EFD

For (1)

1

Netherlands EFD

For (1)

1

Bulgaria EFD

For (1)

1

Slovakia EFD

For (1)

1

Finland EFD

For (1)

1

Lithuania EFD

2

Denmark EFD

1

Greece EFD

1
icon: NI NI
27

Italy NI

2

Spain NI

1

Belgium NI

Abstain (1)

1

Hungary NI

1

Ireland NI

For (1)

1
AmendmentsDossier
1 2013/0308(CNS)
2014/02/27 ECON 1 amendments...
source: PE-529.832

History

(these mark the time of scraping, not the official date of the change)

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  • date: 2013-11-18T00:00:00 body: EP type: Committee referral announced in Parliament, 1st reading/single reading committees: body: EP shadows: group: S&D name: LUDVIGSSON Olle group: ALDE name: TREMOSA I BALCELLS Ramon group: Verts/ALE name: LAMBERTS Philippe responsible: True committee: ECON date: 2013-11-19T00:00:00 committee_full: Economic and Monetary Affairs rapporteur: group: PPE name: NITRAS Sławomir
  • date: 2014-03-18T00:00:00 body: EP type: Vote in committee, 1st reading/single reading committees: body: EP shadows: group: S&D name: LUDVIGSSON Olle group: ALDE name: TREMOSA I BALCELLS Ramon group: Verts/ALE name: LAMBERTS Philippe responsible: True committee: ECON date: 2013-11-19T00:00:00 committee_full: Economic and Monetary Affairs rapporteur: group: PPE name: NITRAS Sławomir
  • body: EP docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A7-2014-0214&language=EN type: Committee report tabled for plenary, 1st reading/single reading title: A7-0214/2014 type: Committee report tabled for plenary, 1st reading/single reading committees: body: EP shadows: group: S&D name: LUDVIGSSON Olle group: ALDE name: TREMOSA I BALCELLS Ramon group: Verts/ALE name: LAMBERTS Philippe responsible: True committee: ECON date: 2013-11-19T00:00:00 committee_full: Economic and Monetary Affairs rapporteur: group: PPE name: NITRAS Sławomir date: 2014-03-21T00:00:00
  • date: 2014-04-15T00:00:00 docs: url: http://www.europarl.europa.eu/oeil/popups/sda.do?id=24450&l=en type: Results of vote in Parliament title: Results of vote in Parliament url: http://www.europarl.europa.eu/sides/getDoc.do?type=TA&language=EN&reference=P7-TA-2014-0346 type: Decision by Parliament, 1st reading/single reading title: T7-0346/2014 body: EP type: Results of vote in Parliament
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  • date: 2014-02-27T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=COMPARL&mode=XML&language=EN&reference=PE529.832 title: PE529.832 type: Amendments tabled in committee body: EP
  • date: 2014-07-09T00:00:00 docs: url: /oeil/spdoc.do?i=24450&j=0&l=en title: SP(2014)471 type: Commission response to text adopted in plenary
events
  • date: 2013-08-13T00:00:00 type: Legislative proposal published body: EC docs: url: http://www.europarl.europa.eu/RegData/docs_autres_institutions/commission_europeenne/com/2013/0586/COM_COM(2013)0586_EN.doc title: COM(2013)0586 url: https://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=2013&nu_doc=586 title: EUR-Lex summary: PURPOSE: to enable Croatia to accede to the Convention of 23 July 1990 on the elimination of double taxation in connection with the adjustment of profits of associated enterprises PROPOSED ACT: Council Decision. BACKGROUND: according to Article 3(5) of the Act of Accession the Council, acting unanimously on a recommendation by the Commission and after consulting the European Parliament , shall decide to make all adjustments required by reason of the accession of Croatia to these conventions and protocols and to publish the adapted texts in the Official Journal of the European Union . The list of conventions and protocols include : Convention 90/436/EEC of 23 July 1990 on the elimination of double taxation in connection with the adjustment of profits of associated enterprises (Arbitration Convention), the Convention of 21 December 1995 on the accession of Austria, Finland and Sweden to the Arbitration Convention, the Protocol of 25 May 1999 amending the Arbitration Convention, the Convention of 8 December 2004 on the accession of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia to the Arbitration Convention. The Arbitration Convention was amended by the Protocol of 25 May 1999 and the Conventions of 21 December 1995 and of 8 December 2004. Bulgaria and Romania acceded to the Arbitration Convention by virtue of the Act of Accession of 2005. Decision 2008/492/EC made the adjustments required by reason of the accession of Bulgaria and Romania to the Arbitration Convention and determined the date of its entry into force, as amended, with relation to Bulgaria and Romania. CONTENT: this proposed Commission Recommendation for a Council Decision is intended to make the adjustments required by reason of the accession of Croatia to the Arbitration Convention and to determine the date of its entry into force, as amended, with relation to Croatia, in accordance with the Act of Accession of 2011.
  • date: 2013-11-18T00:00:00 type: Committee referral announced in Parliament, 1st reading/single reading body: EP
  • date: 2014-03-18T00:00:00 type: Vote in committee, 1st reading/single reading body: EP
  • date: 2014-03-21T00:00:00 type: Committee report tabled for plenary, 1st reading/single reading body: EP docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A7-2014-0214&language=EN title: A7-0214/2014 summary: The Committee on Economic and Monetary Affairs unanimously adopted, in the framework of a special legislative procedure (Parliament consultation), the report by Sławomir NITRAS (EPP, PL) on the recommendation for a Council decision concerning the accession of Croatia to the Convention of 23 July 1990 on the elimination of double taxation in connection with the adjustment of profits of associated enterprises. Members called on the Council, when deciding on the date of application of the Convention of 23 July 1990 on the elimination of double taxation in connection with the adjustment of profits of associated enterprises, to take into account Parliament's concerns regarding the need to minimise the tax burden on tax payers . Members made one amendment as regards the date of entry into force of the amending Arbitrage Convention . The proposed text suggested that the date of entry into force should be specified in this Decision. Taking into account the experience with the previous decisions amending The Arbitration Convention and in order to remove any doubts regarding the possible retroactive effect, Members proposed that the date of entry into force of the Arbitration Convention be set on the day following that of the publication of this Decision in the Official Journal of the European Union.
  • date: 2014-04-15T00:00:00 type: Results of vote in Parliament body: EP docs: url: https://oeil.secure.europarl.europa.eu/oeil/popups/sda.do?id=24450&l=en title: Results of vote in Parliament
  • date: 2014-04-15T00:00:00 type: Decision by Parliament, 1st reading/single reading body: EP docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=TA&language=EN&reference=P7-TA-2014-0346 title: T7-0346/2014 summary: The European Parliament adopted by 649 votes to 4, with 21 abstentions, in the framework of a special legislative procedure (consultation), a legislative resolution on the recommendation for a Council decision concerning the accession of Croatia to the Convention of 23 July 1990 on the elimination of double taxation in connection with the adjustment of profits of associated enterprises. Parliament approved the Commission recommendation with one amendment stipulating that that the date of entry into force of the Arbitration Convention , as amended, as well as the decision should be the day following that of the publication of this Decision in the Official Journal of the European Union. The resolution called on the Council, when deciding on the date of application of the Convention of 23 July 1990 on the elimination of double taxation in connection with the adjustment of profits of associated enterprises, to take into account Parliament's concerns regarding the need to minimise the tax burden on tax payers .
other
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text

The European Parliament adopted by 649 votes to 4, with 21 abstentions, in the framework of a special legislative procedure (consultation), a legislative resolution on the recommendation for a Council decision concerning the accession of Croatia to the Convention of 23 July 1990 on the elimination of double taxation in connection with the adjustment of profits of associated enterprises.

Parliament approved the Commission recommendation with one amendment stipulating that that the date of entry into force of the Arbitration Convention, as amended, as well as the decision should be the day following that of the publication of this Decision in the Official Journal of the European Union.

The resolution called on the Council, when deciding on the date of application of the Convention of 23 July 1990 on the elimination of double taxation in connection with the adjustment of profits of associated enterprises, to take into account Parliament's concerns regarding the need to minimise the tax burden on tax payers.

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  • The Committee on Economic and Monetary Affairs unanimously adopted, in the framework of a special legislative procedure (Parliament consultation), the report by Sławomir NITRAS (EPP, PL) on the recommendation for a Council decision concerning the accession of Croatia to the Convention of 23 July 1990 on the elimination of double taxation in connection with the adjustment of profits of associated enterprises.

    Members called on the Council, when deciding on the date of application of the Convention of 23 July 1990 on the elimination of double taxation in connection with the adjustment of profits of associated enterprises, to take into account Parliament's concerns regarding the need to minimise the tax burden on tax payers.

    Members made one amendment as regards the date of entry into force of the amending Arbitrage Convention. The proposed text suggested that the date of entry into force should be specified in this Decision.

    Taking into account the experience with the previous decisions amending The Arbitration Convention and in order to remove any doubts regarding the possible retroactive effect, Members proposed that the date of entry into force of the Arbitration Convention be set on the day following that of the publication of this Decision in the Official Journal of the European Union.

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activities/4/docs/0
url
http://www.europarl.europa.eu/oeil/popups/sda.do?id=24450&l=en
type
Results of vote in Parliament
title
Results of vote in Parliament
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Old
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activities/1/committees/0/date
2013-11-19T00:00:00
activities/1/committees/0/rapporteur
  • group: PPE name: NITRAS Sławomir
activities/1/committees/0/shadows
  • group: S&D name: LUDVIGSSON Olle
  • group: ALDE name: TREMOSA I BALCELLS Ramon
  • group: Verts/ALE name: LAMBERTS Philippe
activities/2/committees/0/date
2013-11-19T00:00:00
activities/2/committees/0/rapporteur
  • group: PPE name: NITRAS Sławomir
activities/2/committees/0/shadows
  • group: S&D name: LUDVIGSSON Olle
  • group: ALDE name: TREMOSA I BALCELLS Ramon
  • group: Verts/ALE name: LAMBERTS Philippe
activities/3/committees/0/date
2013-11-19T00:00:00
activities/3/committees/0/rapporteur
  • group: PPE name: NITRAS Sławomir
activities/3/committees/0/shadows
  • group: S&D name: LUDVIGSSON Olle
  • group: ALDE name: TREMOSA I BALCELLS Ramon
  • group: Verts/ALE name: LAMBERTS Philippe
committees/0/date
2013-11-19T00:00:00
committees/0/rapporteur
  • group: PPE name: NITRAS Sławomir
committees/0/shadows
  • group: S&D name: LUDVIGSSON Olle
  • group: ALDE name: TREMOSA I BALCELLS Ramon
  • group: Verts/ALE name: LAMBERTS Philippe
links/European Commission
url
http://ec.europa.eu/prelex/liste_resultats.cfm?CL=en&ReqId=0&DocType=CNS&DocYear=2013&DocNum=0308
title
PreLex
activities/1/committees/0/date
2013-11-19T00:00:00
activities/1/committees/0/rapporteur
  • group: EPP name: NITRAS Sławomir
activities/1/committees/0/shadows
  • group: S&D name: LUDVIGSSON Olle
  • group: ALDE name: TREMOSA I BALCELLS Ramon
  • group: Verts/ALE name: LAMBERTS Philippe
activities/2/committees/0/date
2013-11-19T00:00:00
activities/2/committees/0/rapporteur
  • group: EPP name: NITRAS Sławomir
activities/2/committees/0/shadows
  • group: S&D name: LUDVIGSSON Olle
  • group: ALDE name: TREMOSA I BALCELLS Ramon
  • group: Verts/ALE name: LAMBERTS Philippe
activities/3/committees/0/date
2013-11-19T00:00:00
activities/3/committees/0/rapporteur
  • group: EPP name: NITRAS Sławomir
activities/3/committees/0/shadows
  • group: S&D name: LUDVIGSSON Olle
  • group: ALDE name: TREMOSA I BALCELLS Ramon
  • group: Verts/ALE name: LAMBERTS Philippe
committees/0/date
2013-11-19T00:00:00
committees/0/rapporteur
  • group: EPP name: NITRAS Sławomir
committees/0/shadows
  • group: S&D name: LUDVIGSSON Olle
  • group: ALDE name: TREMOSA I BALCELLS Ramon
  • group: Verts/ALE name: LAMBERTS Philippe
procedure/Modified legal basis
Rules of Procedure of the European Parliament EP 150
activities/4/docs/0/url
http://www.europarl.europa.eu/sides/getDoc.do?type=TA&language=EN&reference=P7-TA-2014-0346
activities/4/docs/0/text/0
Old
New

The European Parliament adopted by 649 votes to 4, with 21 abstentions, in the framework of a special legislative procedure (consultation), a legislative resolution on the recommendation for a Council decision concerning the accession of Croatia to the Convention of 23 July 1990 on the elimination of double taxation in connection with the adjustment of profits of associated enterprises.

Parliament approved the Commission recommendation with one amendment stipulating that that the date of entry into force of the Arbitration Convention, as amended, as well as the decision should be the day following that of the publication of this Decision in the Official Journal of the European Union.

The resolution called on the Council, when deciding on the date of application of the Convention of 23 July 1990 on the elimination of double taxation in connection with the adjustment of profits of associated enterprises, to take into account Parliament's concerns regarding the need to minimise the tax burden on tax payers.

activities/4/docs/0/text
activities/4/docs
  • type: Decision by Parliament, 1st reading/single reading title: T7-0346/2014
activities/4/type
Old
Vote in plenary scheduled
New
Decision by Parliament, 1st reading/single reading
procedure/stage_reached
Old
Awaiting Parliament 1st reading / single reading / budget 1st stage
New
Awaiting final decision
activities/3/docs/0/text
  • The Committee on Economic and Monetary Affairs unanimously adopted, in the framework of a special legislative procedure (Parliament consultation), the report by Sławomir NITRAS (EPP, PL) on the recommendation for a Council decision concerning the accession of Croatia to the Convention of 23 July 1990 on the elimination of double taxation in connection with the adjustment of profits of associated enterprises.

    Members called on the Council, when deciding on the date of application of the Convention of 23 July 1990 on the elimination of double taxation in connection with the adjustment of profits of associated enterprises, to take into account Parliament's concerns regarding the need to minimise the tax burden on tax payers.

    Members made one amendment as regards the date of entry into force of the amending Arbitrage Convention. The proposed text suggested that the date of entry into force should be specified in this Decision.

    Taking into account the experience with the previous decisions amending The Arbitration Convention and in order to remove any doubts regarding the possible retroactive effect, Members proposed that the date of entry into force of the Arbitration Convention be set on the day following that of the publication of this Decision in the Official Journal of the European Union.

activities/0/docs/0/url
Old
http://old.eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=2013&nu_doc=586
New
http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=2013&nu_doc=586
activities/3/docs
  • url: http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A7-2014-0214&language=EN type: Committee report tabled for plenary, 1st reading/single reading title: A7-0214/2014
activities/4/date
Old
2014-04-16T00:00:00
New
2014-04-15T00:00:00
activities/4/type
Old
Indicative plenary sitting date, 1st reading/single reading
New
Vote in plenary scheduled
activities/0/docs/0/url
Old
http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=2013&nu_doc=586
New
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activities/3
date
2014-03-21T00:00:00
body
EP
type
Committee report tabled for plenary, 1st reading/single reading
committees
body: EP shadows: group: S&D name: LUDVIGSSON Olle group: ALDE name: TREMOSA I BALCELLS Ramon group: Verts/ALE name: LAMBERTS Philippe responsible: True committee: ECON date: 2013-11-19T00:00:00 committee_full: Economic and Monetary Affairs rapporteur: group: EPP name: NITRAS Sławomir
procedure/stage_reached
Old
Awaiting committee decision
New
Awaiting Parliament 1st reading / single reading / budget 1st stage
activities/2
date
2014-03-18T00:00:00
body
EP
type
Vote in committee, 1st reading/single reading
committees
body: EP shadows: group: S&D name: LUDVIGSSON Olle group: ALDE name: TREMOSA I BALCELLS Ramon group: Verts/ALE name: LAMBERTS Philippe responsible: True committee: ECON date: 2013-11-19T00:00:00 committee_full: Economic and Monetary Affairs rapporteur: group: EPP name: NITRAS Sławomir
activities/2
date
2014-03-18T00:00:00
body
EP
type
Vote scheduled in committee, 1st reading/single reading
procedure/instrument
Decision
activities/3/date
Old
2014-04-15T00:00:00
New
2014-04-16T00:00:00
activities/3
date
2014-04-15T00:00:00
body
EP
type
Indicative plenary sitting date, 1st reading/single reading
activities/0/type
Old
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New
Legislative proposal published
activities/2
date
2014-03-18T00:00:00
body
EP
type
Vote scheduled in committee, 1st reading/single reading
activities/1/committees/0/date
2013-11-19T00:00:00
activities/1/committees/0/rapporteur
  • group: EPP name: NITRAS Sławomir
activities/1/committees/0/shadows/1
group
ALDE
name
TREMOSA I BALCELLS Ramon
committees/0/date
2013-11-19T00:00:00
committees/0/rapporteur
  • group: EPP name: NITRAS Sławomir
committees/0/shadows/1
group
ALDE
name
TREMOSA I BALCELLS Ramon
activities/0/commission/0
DG
Commissioner
ŠEMETA Algirdas
other/0
body
EC
dg
commissioner
ŠEMETA Algirdas
activities/1/committees/0/shadows/1
group
Verts/ALE
name
LAMBERTS Philippe
committees/0/shadows/1
group
Verts/ALE
name
LAMBERTS Philippe
activities/0/docs/0/celexid
Old
CELEX:52013DC0586:EN
New
CELEX:52013PC0586:EN
activities/0/docs/0/celexid
Old
CELEX:52013PC0586:EN
New
CELEX:52013DC0586:EN
activities/1/committees/0/shadows
  • group: S&D name: LUDVIGSSON Olle
committees/0/shadows
  • group: S&D name: LUDVIGSSON Olle
activities/0/docs/0/celexid
CELEX:52013PC0586:EN
activities/0/docs/0/celexid
CELEX:52013PC0586:EN
activities/0/docs/0/text/0
Old

PURPOSE: to enable Croatia to accede to the Convention of 23 July 1990 on the elimination of double taxation in connection with the adjustment of profits of

associated enterprises

PROPOSED ACT: Council Decision.

BACKGROUND: according to Article 3(5) of the Act of Accession the Council, acting unanimously on a recommendation by the Commission and after consulting the European Parliament, shall decide to make all adjustments required by reason of the accession of Croatia to these conventions and protocols and to publish the adapted texts in the Official Journal of the European Union.

The list of conventions and protocols include :

  • Convention 90/436/EEC of 23 July 1990 on the elimination of double taxation in connection with the adjustment of profits of associated enterprises (Arbitration Convention),
  • the Convention of 21 December 1995 on the accession of Austria, Finland and Sweden to the Arbitration Convention,
  • the Protocol of 25 May 1999 amending the Arbitration Convention,
  • the Convention of 8 December 2004 on the accession of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia to the Arbitration Convention.

The Arbitration Convention was amended by the Protocol of 25 May 1999 and the Conventions of 21 December 1995 and of 8 December 2004.

Bulgaria and Romania acceded to the Arbitration Convention by virtue of the Act of Accession of 2005. Decision 2008/492/EC made the adjustments required by reason of the accession of Bulgaria and Romania to the Arbitration Convention and determined the date of its entry into force, as amended, with relation to Bulgaria and Romania.

CONTENT: this proposed Commission Recommendation for a Council Decision is intended to make the adjustments required by reason of the accession of Croatia to the Arbitration Convention and to determine the date of its entry into force, as amended, with relation to Croatia, in accordance with the Act of Accession of 2011.

New

PURPOSE: to enable Croatia to accede to the Convention of 23 July 1990 on the elimination of double taxation in connection with the adjustment of profits of associated enterprises

PROPOSED ACT: Council Decision.

BACKGROUND: according to Article 3(5) of the Act of Accession the Council, acting unanimously on a recommendation by the Commission and after consulting the European Parliament, shall decide to make all adjustments required by reason of the accession of Croatia to these conventions and protocols and to publish the adapted texts in the Official Journal of the European Union.

The list of conventions and protocols include :

Convention 90/436/EEC of 23 July 1990 on the elimination of double taxation in connection with the adjustment of profits of associated enterprises (Arbitration Convention),

the Convention of 21 December 1995 on the accession of Austria, Finland and Sweden to the Arbitration Convention,

the Protocol of 25 May 1999 amending the Arbitration Convention,

the Convention of 8 December 2004 on the accession of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia to the Arbitration Convention.

The Arbitration Convention was amended by the Protocol of 25 May 1999 and the Conventions of 21 December 1995 and of 8 December 2004.

Bulgaria and Romania acceded to the Arbitration Convention by virtue of the Act of Accession of 2005. Decision 2008/492/EC made the adjustments required by reason of the accession of Bulgaria and Romania to the Arbitration Convention and determined the date of its entry into force, as amended, with relation to Bulgaria and Romania.

CONTENT: this proposed Commission Recommendation for a Council Decision is intended to make the adjustments required by reason of the accession of Croatia to the Arbitration Convention and to determine the date of its entry into force, as amended, with relation to Croatia, in accordance with the Act of Accession of 2011.

activities/0/docs/0/text
  • PURPOSE: to enable Croatia to accede to the Convention of 23 July 1990 on the elimination of double taxation in connection with the adjustment of profits of

    associated enterprises

    PROPOSED ACT: Council Decision.

    BACKGROUND: according to Article 3(5) of the Act of Accession the Council, acting unanimously on a recommendation by the Commission and after consulting the European Parliament, shall decide to make all adjustments required by reason of the accession of Croatia to these conventions and protocols and to publish the adapted texts in the Official Journal of the European Union.

    The list of conventions and protocols include :

    • Convention 90/436/EEC of 23 July 1990 on the elimination of double taxation in connection with the adjustment of profits of associated enterprises (Arbitration Convention),
    • the Convention of 21 December 1995 on the accession of Austria, Finland and Sweden to the Arbitration Convention,
    • the Protocol of 25 May 1999 amending the Arbitration Convention,
    • the Convention of 8 December 2004 on the accession of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia to the Arbitration Convention.

    The Arbitration Convention was amended by the Protocol of 25 May 1999 and the Conventions of 21 December 1995 and of 8 December 2004.

    Bulgaria and Romania acceded to the Arbitration Convention by virtue of the Act of Accession of 2005. Decision 2008/492/EC made the adjustments required by reason of the accession of Bulgaria and Romania to the Arbitration Convention and determined the date of its entry into force, as amended, with relation to Bulgaria and Romania.

    CONTENT: this proposed Commission Recommendation for a Council Decision is intended to make the adjustments required by reason of the accession of Croatia to the Arbitration Convention and to determine the date of its entry into force, as amended, with relation to Croatia, in accordance with the Act of Accession of 2011.

activities/1
date
2013-11-18T00:00:00
body
EP
type
Committee referral announced in Parliament, 1st reading/single reading
committees
body: EP responsible: True committee_full: Economic and Monetary Affairs committee: ECON
procedure/dossier_of_the_committee
ECON/7/14494
procedure/stage_reached
Old
Preparatory phase in Parliament
New
Awaiting committee decision
activities
  • date: 2013-08-13T00:00:00 docs: url: http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=2013&nu_doc=586 celexid: CELEX:52013PC0586:EN type: Legislative proposal published title: COM(2013)0586 body: EC commission: type: Legislative proposal
committees
  • body: EP responsible: True committee_full: Economic and Monetary Affairs committee: ECON
links
other
    procedure
    reference
    2013/0308(CNS)
    title
    Convention (1990) on the elimination of double taxation in connection with the adjustment of profits of associated enterprises: accession of Croatia
    geographical_area
    Croatia
    stage_reached
    Preparatory phase in Parliament
    subtype
    Legislation
    type
    CNS - Consultation procedure
    subject
    3.45.04 Company taxation