1998/0087(CNS)
Common system of taxation applicable to interest and royalty payments made between associated companies of different Member States. Tax package
Basic information
1998/0087(CNS)
CNS - Consultation procedure
Directive
Amended by 2004/0076(CNS)
Subject
3.45.04 Company taxation
Status
Procedure completed
Key players
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European Parliament
Committee responsible Rapporteur Appointed ECONEconomic and Monetary Affairs
SECCHI Carlo (PPE)
16/04/1998
Committee for opinion Rapporteur for opinion Appointed JURILegal Affairs
ODDY Christine Margaret (PSE)
15/04/1998
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Council of the European Union
Council configuration Meetings Date Economic and Financial Affairs ECOFIN 2493 07/03/2003 Economic and Financial Affairs ECOFIN 2297 17/10/2000 Economic and Financial Affairs ECOFIN 2312 27/11/2000 Economic and Financial Affairs ECOFIN 2225 29/11/1999 Economic and Financial Affairs ECOFIN 2212 08/11/1999 Economic and Financial Affairs ECOFIN 2072 09/03/1998 Economic and Financial Affairs ECOFIN 2497 19/03/2003 Economic and Financial Affairs ECOFIN 2181 25/05/1999 Economic and Financial Affairs ECOFIN 2513 03/06/2003
Key events
| Date | Event | Reference | Summary |
|---|---|---|---|
| 04/03/1998 | Legislative proposal published | COM(1998)0067 | |
| 09/03/1998 | Debate in Council | ||
| 27/05/1998 | Committee referral announced in Parliament | ||
| 03/09/1998 | Vote in committee | ||
| 03/09/1998 | Committee report tabled for plenary, 1st reading/single reading | A4-0299/1998 | |
| 16/09/1998 | Debate in Parliament | ||
| 17/09/1998 | Decision by Parliament | T4-0498/1998 | |
| 25/05/1999 | Debate in Council | ||
| 08/11/1999 | Debate in Council | ||
| 29/11/1999 | Debate in Council | ||
| 17/10/2000 | Debate in Council | ||
| 27/11/2000 | Resolution/conclusions adopted by Council | ||
| 07/03/2003 | Debate in Council | ||
| 19/03/2003 | Debate in Council | ||
| 03/06/2003 | Act adopted by Council after consultation of Parliament | ||
| 03/06/2003 | End of procedure in Parliament | ||
| 26/06/2003 | Final act published in Official Journal |
Technical information
| Procedure reference | 1998/0087(CNS) |
|---|---|
| Procedure type | CNS - Consultation procedure |
| Procedure subtype | Legislation |
| Legislative instrument | Directive |
| Amended by 2004/0076(CNS) | |
| Legal basis | EC Treaty (after Amsterdam) EC 094 Rules of Procedure EP 050 |
| Stage reached in procedure | Procedure completed |
| Committee dossier |
ECON/4/09972
|
Documentation gateway
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Document type Committee Reference Date Summary Committee report tabled for plenary, 1st reading/single reading A4-0299/1998 OJ C 313 12.10.1998, p. 0008 03/09/1998 -
Document type Reference Date Summary Legislative proposal COM(1998)0067 OJ C 123 22.04.1998, p. 0009 04/03/1998 -
Institution/body Document type Reference Date Summary ESC Economic and Social Committee: opinion, report CES0969/1998 OJ C 284 14.09.1998, p. 0050 01/07/1998
Additional information
| Source | Document | Date |
|---|---|---|
| European Commission | EUR-Lex |