I. whereas, when making a prior assessment of the impact which new EC legislation will have on fundamental rights, the European legislature should take account of the views of national legislatures, civil society, academia and the expertise of other international organisations such as the Council of Europe and the United Nations; whereas in this way the European legislature would promote the development of an ever more widespread culture of fundamental rights, as was the case when certain acts were drafted relating to the protection ...[+++] of private life, the right to family life and the right to transparency,

3. Where a Member State considers a shareholder as fiscally transparent on the basis of that Member State’s assessment of the legal characteristics of that shareholder arising from the law under which it is constituted and therefore taxes those persons having an interest in the shareholder on their share of the profits of the shareholder as and when those profits arise, that Member State shall not tax those persons on income, profits or capital gains from the allotment of securities representing the capital of the receiving or acquiring company to the shareholder.

3. Where a Member State considers a shareholder as fiscally transparent on the basis of that Member State’s assessment of the legal characteristics of that shareholder arising from the law under which it is constituted and therefore taxes those persons having an interest in the shareholder on their share of the profits of the shareholder as and when those profits arise, that Member State shall not tax those persons on income, profits or capital gains from the allotment of securities representing the capital of the receiving or acquiring company to the shareholder.

"member of the public" means one or more natural or legal persons, and, in accordance with national law, associations, organisations or groups made up of such persons;

(b) "member of the public" means one or more natural or legal persons and in accordance with national law, associations, organisations or groups made up by these persons;

It is disappointing to note that most of the specific problems, such as sources of finance, international cooperation, the modernization of national legislation and even the need to link voluntary organizations/foundations with developments in the information society, would no longer arise or would be much less acute if these bodies were equipped with an instrument of cooperation at Community level: we are of course referring to the Statute for a European Association which Parliament has called for in two reports drawn up by this comm ...[+++]ittee- see the FONTAINE Report on non-profit-making associations (Doc. A2-196/86) and the VAYSSADE Report on a Statute for a European Cooperative Society and other undertakings in the mutual sector in general (Doc. A3-312/90) - and it approved the proposal for a regulation relating to that statute through the VAYSSADE Report which concerned the statutes for a European association, European cooperative society and a European mutual society (Doc. A3-0001/93) OJ C 42 of 15.2.1993, pp. 84 to 122).