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Document 52008AE1683
Opinion of the European Economic and Social Committee on the Proposal for a Council Directive on the common system of taxation applicable to mergers, divisions, partial divisions, transfers of assets and exchanges of shares concerning companies of different Member States and to the transfer of the registered office of an SE or SCE between Member States (Codified version) COM(2008) 492 final — 2008/0158 CNS
Opinion of the European Economic and Social Committee on the Proposal for a Council Directive on the common system of taxation applicable to mergers, divisions, partial divisions, transfers of assets and exchanges of shares concerning companies of different Member States and to the transfer of the registered office of an SE or SCE between Member States (Codified version) COM(2008) 492 final — 2008/0158 CNS
Opinion of the European Economic and Social Committee on the Proposal for a Council Directive on the common system of taxation applicable to mergers, divisions, partial divisions, transfers of assets and exchanges of shares concerning companies of different Member States and to the transfer of the registered office of an SE or SCE between Member States (Codified version) COM(2008) 492 final — 2008/0158 CNS
OJ C 100, 30.4.2009, p. 153–153
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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30.4.2009 |
EN |
Official Journal of the European Union |
C 100/153 |
Opinion of the European Economic and Social Committee on the Proposal for a Council Directive on the common system of taxation applicable to mergers, divisions, partial divisions, transfers of assets and exchanges of shares concerning companies of different Member States and to the transfer of the registered office of an SE or SCE between Member States (Codified version)
COM(2008) 492 final — 2008/0158 CNS
2009/C 100/29
On 25 September 2008, the Council of the European Union decided to consult the European Economic and Social Committee, under Article 94 of the Treaty establishing the European Community, on the
Proposal for a Council Directive on the common system of taxation applicable to mergers, divisions, partial divisions, transfers of assets and exchanges of shares concerning companies of different Member States and to the transfer of the registered office of an SE or SCE between Member States (Codified version)
Since the Committee unreservedly endorses the content of the proposal and feels that it requires no comment on its part, it decided, at its 448th plenary session of 22 and 23 October 2008 (meeting of 22 October 2008), by 115 votes in favour with 3 abstentions, to issue an opinion endorsing the proposed text.
Brussels, 22 October 2008.
The President
of the European Economic and Social Committee
Mario SEPI