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 - Responsible Committee
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)

activities
  • date
    2013-08-13T00:00:00
    docs
    • url
      http://www.europarl.europa.eu/RegData/docs_autres_institutions/commission_europeenne/com/2013/0586/COM_COM(2013)0586_EN.doc
      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.

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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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    • 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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  • 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
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title
Results of vote in Parliament
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Decision by Parliament, 1st reading/single reading
New
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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
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  • 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
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    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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2014-03-21T00:00:00
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EP
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  • body
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    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
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  • body
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    ECON
    date
    2013-11-19T00:00:00
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    rapporteur
    • group
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      name
      NITRAS Sławomir
activities/2
date
2014-03-18T00:00:00
body
EP
type
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procedure/instrument
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activities/3/date
Old
2014-04-15T00:00:00
New
2014-04-16T00:00:00
activities/3
date
2014-04-15T00:00:00
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Old
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New
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activities/2
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2014-03-18T00:00:00
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2013-11-19T00:00:00
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  • 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
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group
Verts/ALE
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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