2013/0400(CNS)
Common system of taxation applicable in the case of parent companies and subsidiaries of different Member States: tackling double non-taxation
Basic information
2013/0400(CNS)
CNS - Consultation procedure
Directive
Amending Directive 2011/96/EU 2010/0387(CNS)
Subject
3.45.04 Company taxation
Status
Procedure completed
Key players
-
European Parliament
Committee responsible Rapporteur Appointed ECONEconomic and Monetary Affairs
KLEVA KEKUŠ Mojca (S&D)
10/12/2013
Committee for opinion Rapporteur for opinion Appointed JURILegal Affairs
GERINGER DE OEDENBERG Lidia Joanna (S&D)
16/12/2013
-
Council of the European Union
Council configuration Meetings Date Economic and Financial Affairs ECOFIN 3324 20/06/2014 -
European Commission
Commission DG Commissioner Taxation and Customs Union ŠEMETA Algirdas
Key events
| Date | Event | Reference | Summary |
|---|---|---|---|
| 25/11/2013 | Legislative proposal published | COM(2013)0814 | |
| 13/01/2014 | Committee referral announced in Parliament | ||
| 18/03/2014 | Vote in committee | ||
| 24/03/2014 | Committee report tabled for plenary, 1st reading/single reading | A7-0243/2014 | |
| 02/04/2014 | Decision by Parliament | T7-0275/2014 | |
| 02/04/2014 | Results of vote in Parliament | ||
| 20/06/2014 | Act adopted by Council after consultation of Parliament | ||
| 20/06/2014 | End of procedure in Parliament | ||
| 25/07/2014 | Final act published in Official Journal |
Technical information
| Procedure | Information |
|---|---|
| Procedure reference | 2013/0400(CNS) |
| Procedure type | CNS - Consultation procedure |
| Nature of procedure | Legislation |
| Legislative instrument | Directive |
| Amending Directive 2011/96/EU 2010/0387(CNS) | |
| Legal basis | Treaty on the Functioning of the EU TFEU 115 |
| Other legal basis | Rules of Procedure EP 165 |
| Stage reached in procedure | Procedure completed |
| Committee dossier |
ECON/7/14639
|
Documentation gateway
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Document type Committee Reference Date Summary Committee draft report PE526.302 28/01/2014 Amendments tabled in committee PE528.035 30/01/2014 Committee opinion JURI PE526.293 12/02/2014 Amendments tabled in committee PE529.823 28/02/2014 Committee report tabled for plenary, 1st reading/single reading A7-0243/2014 24/03/2014 Text adopted by Parliament, 1st reading/single reading T7-0275/2014 02/04/2014 -
Document type Reference Date Summary Legislative proposal COM(2013)0814 25/11/2013 Document attached to the procedure SWD(2013)0473 25/11/2013 Document attached to the procedure SWD(2013)0474 25/11/2013 Document attached to the procedure SWD(2013)0475 25/11/2013 Commission response to text adopted in plenary SP(2014)471 09/07/2014 -
Document type Parliament/Chamber Reference Date Summary Contribution PT_PARLIAMENT COM(2013)0814 04/02/2014 Contribution ES_PARLIAMENT COM(2013)0814 27/02/2014 Reasoned opinion SE_PARLIAMENT PE536.048 30/06/2014
Additional information
| Source | Document | Date |
|---|---|---|
| European Commission | EUR-Lex |