2011/0314(CNS)

Corporate taxation: common system of taxation applicable to interest and royalty payments. Recast

Basic information

2011/0314(CNS)

CNS - Consultation procedure

Directive

Repealing Directive 2003/49/EC 1998/0087(CNS)

Subject

3.45.04 Company taxation

Status

Awaiting final decision

Key players

Key events

Date Event Reference Summary
11/11/2011 Legislative proposal published COM(2011)0714
17/01/2012 Committee referral announced in Parliament
10/07/2012 Vote in committee
12/07/2012 Committee report tabled for plenary, 1st reading/single reading A7-0227/2012
11/09/2012 Decision by Parliament T7-0318/2012
11/09/2012 Results of vote in Parliament
19/06/2015 Debate in Council

Technical information

Procedure Information
Procedure reference 2011/0314(CNS)
Procedure type CNS - Consultation procedure
Nature of procedure Recast
Legislative instrument Directive
Repealing Directive 2003/49/EC 1998/0087(CNS)
Legal basis Treaty on the Functioning of the EU TFEU 115
Other legal basis Rules of Procedure EP 165
Stage reached in procedure Awaiting final decision
Committee dossier ECON/7/07752

Documentation gateway

  • Document type Committee Reference Date Summary
    Committee draft report PE487.846 10/05/2012
    Amendments tabled in committee PE491.094 08/06/2012
    Committee report tabled for plenary, 1st reading/single reading A7-0227/2012 12/07/2012
    Text adopted by Parliament, 1st reading/single reading T7-0318/2012 11/09/2012
  • Document type Reference Date Summary
    Document attached to the procedure SEC(2011)1333 11/11/2011
    Document attached to the procedure SEC(2011)1332 11/11/2011
    Legislative proposal COM(2011)0714 11/11/2011
    Commission response to text adopted in plenary SP(2012)665 11/10/2012
  • Document type Parliament/Chamber Reference Date Summary
    Contribution PT_PARLIAMENT COM(2011)0714 01/02/2012
  • Institution/body Document type Reference Date Summary
    ESC Economic and Social Committee: opinion, report CES0473/2012 22/02/2012

Additional information

Source Document Date
National parliaments IPEX
European Commission EUR-Lex