System of taxation / Parent companies and subsidiaries

System of taxation / Parent companies and subsidiaries

Since the Committee unreservedly endorses the contents of the proposal and has already set out its views on the subject in its earlier opinion on Common system of taxation/ parent companies and subsidiaries; OJ 2009/C 182/18 p. 77, adopted on 14 January 2009, it decided, at its 469th plenary session of 16 and 17 (meeting of 16 February 2011), by 115 votes to zero with three abstentions, to issue an opinion endorsing the proposed text and to refer to the position it had taken in the above-mentioned document(s).