European Economic and Social Committee 20 March 1991, OPINION OF THE ECONOMIC AND SOCIAL COMMITTEE ON THE PROPOSAL FOR A COUNCIL DIRECTIVE ON A COMMON SYSTEM OF TAXATION APPLICABLE TO INTEREST AND ROYALTY PAYMENTS MADE BETWEEN PARENT COMPANIES AND SUBSIDIARIES IN DIFFERENT MEMBER STATES

6. 5. 91 Official Journal of the European Communities No C 120/15 ties that imports—either of the substances or of prod- ucts containing them—must not be allowed to jeopard- Done at Brussels, 20 March 1991. Preliminary comment The Committee notes that the proposal falls within the framework of the Commission communication to the Parliament and the Council, dated 20 April 1990 (doc.