I voted in favour of the report on the common system of taxation applicable to mergers, divisions, partial divisions, transfers of assets and exchanges of shares concerning companies of different Member States as these legal transactions result in fundamental changes to commercial companies' legal status. The European Union also needs to take the necessary measures to provide uniform, harmonised but effective regulation.
în scris. - Am votat in favoarea raportului privind regimul fiscal comun care se aplica fuziunilor, divizarilor, divizarilor partiale, cesionarii de active sau schimburilor de actiuni intre societatile din diferite state membre intrucat aceste operatiuni juridice aducand modificari fundamentale statutului juridic al societatilor comerciale iar Uniunea Europeana trebuie sa ia masurile necesare pentru a asigura o reglementare unitara, armonizata dar si eficienta.