2008/0158(CNS)

Common system of taxation applicable to mergers, divisions, partial divisions, transfers of assets and exchanges of shares concerning companies of different Member States and to the transfer of the registered office of an SE or SCE between Member States. Codification

Basic information

2008/0158(CNS)

CNS - Consultation procedure

Directive

Repealing Directive 2005/19/EC 2003/0239(CNS)

Subject

2.60.04 Economic concentration, mergers, takeover bids, holding companies
3.45.04 Company taxation

Status

Procedure completed

Key players

Key events

Date Event Reference Summary
29/07/2008 Legislative proposal published COM(2008)0492
09/10/2008 Committee referral announced in Parliament
15/12/2008 Vote in committee
17/12/2008 Committee report tabled for plenary, 1st reading/single reading A6-0511/2008
13/01/2009 Decision by Parliament T6-0003/2009
13/01/2009 Results of vote in Parliament
19/10/2009 Act adopted by Council after consultation of Parliament
19/10/2009 End of procedure in Parliament
25/11/2009 Final act published in Official Journal

Technical information

Procedure reference 2008/0158(CNS)
Procedure type CNS - Consultation procedure
Procedure subtype Codification
Legislative instrument Directive
Repealing Directive 2005/19/EC 2003/0239(CNS)
Legal basis Treaty on the Functioning of the EU TFEU 115
Stage reached in procedure Procedure completed
Committee dossier JURI/6/65776

Documentation gateway

  • Document type Committee Reference Date Summary
    Committee report tabled for plenary, 1st reading/single reading A6-0511/2008 17/12/2008
    Text adopted by Parliament, 1st reading/single reading T6-0003/2009 13/01/2009
  • Document type Reference Date Summary
    Legislative proposal COM(2008)0492 29/07/2008
  • Institution/body Document type Reference Date Summary
    ESC Economic and Social Committee: opinion, report CES1683/2008 22/10/2008

Additional information

Source Document Date
National parliaments IPEX
European Commission EUR-Lex