BETA

Awaiting final decision



2013/0308(CNS) Convention (1990) on the elimination of double taxation in connection with the adjustment of profits of associated enterprises: accession of Croatia
RoleCommitteeRapporteurShadows
Lead ECON NITRAS Sławomir (PPE) LUDVIGSSON Olle (S&D), TREMOSA I BALCELLS Ramon (ALDE), LAMBERTS Philippe (Verts/ALE)
Lead committee dossier: ECON/7/14494

Activites

  • 2014/04/15 Results of vote in Parliament
    • Results of vote in Parliament
    • T7-0346/2014 summary
  • 2014/03/21 Committee report tabled for plenary, 1st reading/single reading
    • A7-0214/2014 summary
  • 2014/03/18 Vote in committee, 1st reading/single reading
  • 2013/11/18 Committee referral announced in Parliament, 1st reading/single reading
  • 2013/08/13 Legislative proposal published
    • COM(2013)0586 summary
    • DG {'url': 'http://ec.europa.eu/taxation_customs/index_en.htm', 'title': 'Taxation and Customs Union'}, ŠEMETA Algirdas

Documents

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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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
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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.

activities/4/docs/0/text
activities/4/docs
  • type: Decision by Parliament, 1st reading/single reading title: T7-0346/2014
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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.

activities/0/docs/0/url
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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
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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
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
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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
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EP
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Indicative plenary sitting date, 1st reading/single reading
activities/0/type
Old
Legislative proposal
New
Legislative proposal published
activities/2
date
2014-03-18T00:00:00
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EP
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Vote scheduled in committee, 1st reading/single reading
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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
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EC
dg
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ŠEMETA Algirdas
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Verts/ALE
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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
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  • 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