24.11.2017 |
EN |
Official Journal of the European Union |
C 399/201 |
P8_TA(2015)0420
Setting-up of a special committee on tax rulings and other measures similar in nature or effect (TAXE 2)
European Parliament decision of 2 December 2015 on setting up a special committee on tax rulings and other measures similar in nature or effect (TAXE 2), its powers, numerical strength and term of office (2015/3005(RSO))
(2017/C 399/25)
The European Parliament,
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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, |
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having regard to its decision of 12 February 2015 (1) on setting up a special committee on tax rulings and other measures similar in nature or effect (the ‘TAXE 1 special committee’), its powers, numerical strength and term of office, |
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having regard to its resolution of 25 November 2015 on tax rulings and other measures similar in nature or effect (2), |
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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 (TAXE 2) 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, and on harmful corporate tax regimes and practices at European and international level, which shall:
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2. |
For that purpose, decides that the TAXE 2 special committee shall be vested with the following powers:
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3. |
Decides that the TAXE 2 special committee shall have 45 members (as the TAXE 1 special committee had); |
4. |
Considers it appropriate that the structure of the TAXE 1 special committee should be kept in the TAXE 2 special committee; |
5. |
Decides that the term of office of the TAXE 2 special committee shall be 6 months, beginning on 2 December 2015; |
6. |
Considers it appropriate that the TAXE 2 special committee present a resolution or a report drafted by two co-rapporteurs to sum up its work. |
(1) Texts adopted of that date, P8_TA(2015)0039.
(2) Texts adopted of that date, P8_TA(2015)0408.
(4) OJ L 336, 27.12.1977, p. 15.