European Economic and Social Committee 27 March 1985, OPINION OF THE ECONOMIC AND SOCIAL COMMITTEE ON THE PROPOSAL FOR A COUNCIL DIRECTIVE ON THE HARMONIZATION OF THE LAWS OF THE MEMBER STATES RELATING TO TAX ARRANGEMENTS FOR THE CARRY-OVER OF LOSSES OF UNDERTAKINGS

1. 7. 85 Official Journal of the European Communities No C 160/35 Opinion on the proposal for a Council Directive on the harmonization of the laws of the Member States relating to tax arrangements for the carry-over of losses of undertakings (J) (85/C 160/10) On 24 September 1984, the Council decided to consult the Economic and Social Committee, under Article 100 of the Treaty establishing the