3. Where paragraph 1 applies and where a Member State considers a non-resident transferring company as fiscally transparent on the basis of that Member State’s assessment of the legal characteristics of that company arising from the law under which it is constituted and therefore taxes the shareholders on their share of the profits of the transferring company as and when those profits arise, that Member State shall not tax any income, profits or capital gains calculated by reference to the difference between the real values of the assets and liabilities transferred and their values for tax purposes.

4. Where a Member State considers a non-resident receiving company to be fiscally transparent on the basis of that Member State’s assessment of the legal characteristics of that company arising from the law under which it is constituted, that Member State may apply to any direct or indirect shareholders the same treatment for tax purposes as it would if the receiving company were resident in that Member State.

3. Where a Member State considers a non-resident receiving or acquiring company to be fiscally transparent on the basis of that Member State’s assessment of the legal characteristics of that company arising from the law under which it is constituted, it shall have the right not to apply Article 8(1), (2) and (3).

A proposal for legislation on the statute of the company was formally requested in February 2007, on the basis of Article 192 of the Treaty and – as I would like to stress, and I would ask the Commissioner to listen because this is a very important oral question, Mr President, to which an answer must be given – after a thorough debate, together with a hearing with qualified and representative experts who showed us how necessary such an instrument was and how useful it would be in fostering small enterprises keen to operate effectively in the internal market.

7. Considers that one of the main objectives of European citizenship should be not to create a legal status that is complementary to national citizenship, but to promote people's integration in their country of residence, while fulfilling all the rights even when EU citizens reside outside the EU;

They believe, firstly, that Article 138a of the Treaty does not provide a legal basis either for establishing a legal status for 'European political parties' - and still less for such status presented as 'constitutional' - or for adopting a specific financial regulation for them, given that Article 138a makes no more than cautious reference to the action of political parties 'at European level' and does not mention the existence of 'European political parties'.