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Document 52015DP0039
European Parliament decision of 12 February 2015 on setting up a special committee on tax rulings and other measures similar in nature or effect, its powers, numerical strength and term of office (2015/2566(RSO))
European Parliament decision of 12 February 2015 on setting up a special committee on tax rulings and other measures similar in nature or effect, its powers, numerical strength and term of office (2015/2566(RSO))
European Parliament decision of 12 February 2015 on setting up a special committee on tax rulings and other measures similar in nature or effect, its powers, numerical strength and term of office (2015/2566(RSO))
OJ C 310, 25.8.2016, p. 42–43
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
25.8.2016 |
EN |
Official Journal of the European Union |
C 310/42 |
P8_TA(2015)0039
Setting-up of a special committee on tax rulings and other measures similar in nature or effect
European Parliament decision of 12 February 2015 on setting up a special committee on tax rulings and other measures similar in nature or effect, its powers, numerical strength and term of office (2015/2566(RSO))
(2016/C 310/10)
The European Parliament,
— |
having regard to the proposal by the Conference of Presidents, |
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having regard to the decision of the Commission to investigate tax ruling practice under EU state aid rules in all Member States, |
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having regard to the obligation of all Member States under EU taxation rules to communicate to other Member States, by spontaneous exchange, information on tax rulings, in particular if there may be a loss of tax in another Member State or a saving of tax may result from artificial transfers of profits within groups of enterprises, |
— |
having regard to Rule 197 of its Rules of Procedure, |
1. |
Decides to set up a special committee on tax rulings and other measures similar in nature or effect to examine practice in the application of EU state aid and taxation law in relation to tax rulings and other measures similar in nature or effect issued by Member States, if such practice appears to be the act of a Member State or the Commission; |
2. |
Decides that the special committee shall be vested with the following powers:
|
3. |
Decides that the special committee shall have 45 members; |
4. |
Decides that the term of office of the special committee shall be 6 months, beginning on the date of adoption of this decision. |
5. |
Considers it appropriate that the special committee present a report drafted by two co-rapporteurs. |
(2) OJ L 336, 27.12.1977, p. 15.