Local view for "http://purl.org/linkedpolitics/eu/plenary/2009-04-23-Speech-4-455"
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"en.20090423.68.4-455"2
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".
Madam President, ladies and gentlemen, as far as the current state of affairs in the Community is concerned, no measures have yet been adopted at a Community level to eliminate double taxation in the area of direct taxation except for Council Directive 90/435/EEC of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States, the convention of 23 July 1990 on the elimination of double taxation in connection with the adjustment of profits of associated enterprises and Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments. This arises from the fact that the area in question falls within the responsibility of Member States, provided that they respect Community law. Agreements on eliminating double taxation which are concluded bilaterally between Member States in accordance with the aforementioned autonomous powers and consistent with the OECD sample agreement do not appear to be sufficient for eliminating all legal double taxation in the EU.
The Commission, which has the exclusive right to initiate laws in the Community in relation to direct taxation, at present clearly prefers a pragmatic approach to this matter in view of the principle of subsidiarity that applies to Community legislation in the area of direct taxation and in view of the requirement for unanimity. This pragmatic approach should encourage Member States to cooperate in ensuring that their domestic taxation systems, including bilateral agreements on taxation, are functioning smoothly. This is mentioned, among other things, in the Commission communication on coordinating Member States’ direct tax systems in the internal market, especially in the final version of document COM 2006/823. The Council confirmed this coordination-based approach of the Commission in its conclusions of 27 March 2007. It emphasised that the functioning of the internal market can be improved through cooperation in the area of taxation at a Member State level and, where appropriate, at a European level, while respecting Member State powers at the same time. The Council declared that acceptable solutions could take various forms, in accordance with the principle of subsidiarity."@en1
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