Swedish Parliament

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: 03/04/2014

  A reasoned opinion has been sent

No Important information to exchange

No Veto

Information on parliamentary scrutiny

Referred to the Committee on Taxation.

The Committee has concluded that the proposal is in breach of the principle of subsidiarity. A proposal for a reasoned opinion has been submitted to the Chamber for consideration in statement 2013/14:SkU23 Subsidiaritetsprövning av kommissionens förslag om ändring av direktiv 2011/96/EU om ett gemensamt beskattningssystem för moderbolag och dotterbolag hemmahörande i olika medlemsstater.

The statement has been debated and decided upon by the Chamber. Consideration concluded with the Chamber adopting a reasoned opinion.

The Committee on Taxation deliberated with the Government on the matter on 2014-03-06.

The Commission's reply to the statement from the Swedish Parliament has been received.

Lisbon Treaty procedures
  Reasoned opinion

29/01/2014 | Reasoned opinion of the Riksdag
The Riksdag transmitted a reasoned opinion on January 29 2014 to the European Parliament, the Council and the Commission.

Contact points for EU matters

Specific Contacts:
Phone: +468-786 40 00  Email Eva Berggren
IPEX Correspondents:
Phone: +468-786 40 00  Email Ms. Livia Spada
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