Traduction de «comité Ruding » (Français → Anglais) :

[27] See, however, the work already accomplished in this area described in document SEC(1992) 1118 final, Commission Communication to the Council and the European Parliament subsequent to the conclusions of the Ruding Committee indicating guidelines on company taxation linked to the further development of the Internal Market.

- Report on developments in company taxation Mrs Scrivener pointed out that the study entrusted to the Ruding Committee and expected to be completed at the beginning of next year aimed at identifying developments in company taxation and any distortions arising from taxation in the post 1992 internal market.

Parliament and the Economic and Social Committee are currently examining this proposal and will give their opinions at the start of 1994. - Proposal for a Council Directive amending Directive 90/434/EEC of 23 July 1990 on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States (Memo IP(93) 637) The Ruding Committee also recommended that the scope of this Directive be extended to all companies subject to corporation tax, whatever their legal form.

- Proposal for a Council Directive amending 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 (Memo IP(93)637) In its communication of 26 June 1992 to the Council and to Parliament subsequent to the conclusions of the Ruding Committee indicating guidelines on company taxation linked to the further development of the internal market, the Commission stated its view that extending the scope of the "parent companies/subsidiaries" Directive along the lines suggested in the Ruding Committee's report1 would be highly desirable as a means o ...[+++]f further reducing the double taxation which most penalizes the international activities of companies.

Such priority is consistent with the further course of action on which the Community has already embarked and is precisely in line with the Ruding Committee's conclusions on the priority issues over the next few years.