In our article from December 29, 2016 we already noted that the Dutch Senate, the Irish Dáil Éirann and the Irish Seanad Éireann submitted Reasoned Opinions on the proposals for a Council Directive on a Common Consolidated Corporate Tax Base (CCCTB) (COM(2016)683) and the Proposal for a Council Directive on a Common Corporate Tax Base (CCTB) (COM(2016)685). On the IPEX website (The platform for EU Interparliamentary Exchange) also Reasoned Opinions of the Danish Parliament, the Luxembourg Chamber of Deputies, the Maltese House of Representatives, the Swedish Parliament and the Dutch House of Representative are available.

Via the links provided below you can download the reasoned opinion or a courtesy translation into English of that Reasoned Opinion as made available on the IPEX website. 

·   The Danish Parliament on both the proposals for a CCCTB and for a CCTB (Reasoned opinion or courtesy translation)

·   The Luxembourg Chamber of Deputies on both the proposals for a CCCTB and for a CCTB (Reasoned opinion)

·   The Maltese House of Representatives on the proposal for a CCCTB (Reasoned opinion)

·   The Maltese House of Representatives on the proposal for a CCTB (Reasoned opinion)

·   The Swedish Parliament on the proposal for a CCCTB (Written communication, Reasoned opinion or courtesy translation)

·   The Swedish Parliament on the proposal for a CCTB (Written communication, Reasoned opinion or courtesy translation)

·   The Dutch House of Representatives on both the proposals for a CCCTB and for a CCTB (Reasoned opinion or courtesy translation)

For the Reasoned Opinions as submitted by the Dutch Senate, the Irish Dáil Éirann and the Irish Seanad Éireann we refer to our article of December 29, 2016.

Furthermore, the Dutch Senate and the Swedish Parliament have also submitted Reasoned Opinions on the Proposal for a Council Directive amending Directive (EU) 2016/1164 as regards hybrid mismatches with third countries. For the Reasoned Opinion submitted by the Dutch Senate we refer to our article of December 29, 2016.

Click on the links to download the written communication, Reasoned opinion or courtesy translation that the Swedish Parliament submitted regarding the Proposal for a Council Directive amending Directive (EU) 2016/1164 as regards hybrid mismatches with third countries.

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