European Economic and Social Committee 16 February 2011, Opinion of the European Economic and Social Committee on the ‘Proposal for a Council Directive on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States’ (Recast) — COM(2010) 784 final — 2010/0387 (CNS)

6.4.2011 EN Official Journal of the European Union C 107/73 Opinion of the European Economic and Social Committee on the ‘Proposal for a Council Directive on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States’ (Recast) COM(2010) 784 final — 2010/0387 (CNS) 2011/C 107/16 On 25 January 2011 the Council decided to consult the European