Irish Houses of Oireachtas

Proposal for a COUNCIL DIRECTIVE amending Directive 2011/96/EU on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States

Scrutiny details

Subsidiarity deadline: 29/01/2014
Scrutiny Information

Scrutiny date:

Subsidiarity Concern:

No Important information to exchange

No Veto

Information on parliamentary scrutiny

Proposed decision: The Joint Committee considered this proposal on 26 March 2014 and agreed that it warranted further scrutiny. The Joint Committee wrote to the Department of Finance to seek further information on Ireland’s treatment of hybrid loan structures using the credit method. The Department’s reply of 25 April 2014 has been circulated to members of the Joint Committee. It was agreed that this proposal does not warrant further scrutiny.

Contact points for EU matters

IPEX Correspondents:
Phone: +353 1 618 3383  Email Mr. George Antonescu Phone: +353 1 618 3194  Email Ms. Harriet Coughlan Phone: +353 1 618 4281  Email Ms. Anne-Marie Lynch
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