European Economic and Social Committee 25 March 2014, Opinion of the European Economic and Social Committee on the ‘Proposal for a Council Directive amending Directive 2011/96/EU on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States’ COM(2013) 814 final — 2013/0400 (CNS)

16.7.2014 EN Official Journal of the European Union C 226/40 Opinion of the European Economic and Social Committee on the ‘Proposal for a Council Directive amending Directive 2011/96/EU on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States’ COM(2013) 814 final — 2013/0400 (CNS) 2014/C 226/07 Rapporteur: Mr DANDEA On 16 December