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Commission Decision of 22 December 2006 setting up an expert group on transfer pricing (2007/75/EC) (repealed)
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Commission Decision
of 22 December 2006
setting up an expert group on transfer pricing
(2007/75/EC) (repealed)
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Whereas:
(1) The study ‘Company Taxation in the Internal Market’(1) prepared by the Commission services identified the increasing importance of transfer pricing tax problems as an Internal Market issue.
(2) In its Communication ‘Towards an Internal Market without tax obstacles — a strategy for providing companies with a consolidated corporate tax base for their EU-wide activities’(2) the Commission recognized the need to call upon the expertise of specialists in the field of transfer pricing.
(3) In 2002, the ‘EU Joint Transfer Pricing Forum’ was informally set up.
(4) Since it has been established the ‘EU Joint Transfer Pricing Forum’ has provided for a useful discussion forum between Member States and the private sector which led the Commission to propose two Codes of Conduct which were subsequently adopted by Member States in the Council.
(5) Given the positive experience with that forum and the Commission's continuous need for such a body, the continuation of the work of that forum should be laid down in a formal act. It is therefore necessary to set up a group of experts in the field of transfer pricing and to define its tasks and its structure.
(6) The expert group on transfer pricing should be composed of governmental and private-sector experts in the field of transfer pricing.
(7) The expert group on transfer pricing should assist and advise the Commission in transfer pricing tax issues.
(8) Rules on disclosure of information by members of the group should be provided for, without prejudice to the rules on security annexed to the Commission's rules of Procedure by Decision 2001/844/EC, ECSC, Euratom(3).
(9) Personal data relating to members of the group should be processed in accordance with Regulation (EC) No 45/2001 of the European Parliament and of the Council of 18 December 2000 on the protection of individuals with regard to the processing of personal data by the Community institutions and bodies and on the free movement of such data(4).
(10) It is appropriate to fix a period for the application of this Decision. The Commission will in due time consider the advisability of an extension,
HAS DECIDED AS FOLLOWS:
(1)
SEC(2001) 1681 23.10.2001
(2)
COM(2001) 582 final, 23.10.2001
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