European Economic and Social Committee 22 February 2012, Opinion of the European 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 associated companies of different Member States (recast)’ COM(2011) 714 final — 2011/0314 (CNS)

22.5.2012 EN Official Journal of the European Union C 143/46 Opinion of the European 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 associated companies of different Member States (recast)’ COM(2011) 714 final — 2011/0314 (CNS) 2012/C 143/10 Rapporteur: Mr MORGAN On 20 December 2011 the