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2016/0107(COD)

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Basic information

2016/0107(COD)

COD - Ordinary legislative procedure (ex-codecision procedure)

Directive

Amending Directive 2013/34/EU 2011/0308(COD)
See also 2018/2552(RSP)

Subject

3.45.01 Company law
3.45.04 Company taxation

Legislative priorities

Joint Declaration 2021

Status

Procedure completed

Please go to Documentation gateway for any follow-up documents.

Key players

Key events

Date Event Reference Summary
12/04/2016 Legislative proposal published COM(2016)0198
28/04/2016 Committee referral announced in Parliament, 1st reading
19/01/2017 Referral to joint committee announced in Parliament
21/03/2017 Debate in Council
12/06/2017 Vote in committee, 1st reading
12/06/2017 Rejection by committee to open interinstitutional negotiations with report adopted in committee
21/06/2017 Committee report tabled for plenary, 1st reading A8-0227/2017
04/07/2017 Decision by Parliament, 1st reading T8-0284/2017
04/07/2017 Results of vote in Parliament
04/07/2017 Debate in Parliament
04/07/2017 Matter referred back to the committee responsible for interinstitutional negotiations
27/03/2019 Decision by Parliament, 1st reading T8-0309/2019
04/03/2021 Committee decision to open interinstitutional negotiations after 1st reading in Parliament
08/03/2021 Committee decision to enter into interinstitutional negotiations announced in plenary (Rule 72)
14/06/2021 Approval in committee of the text agreed at early 2nd reading interinstitutional negotiations PE693.839
30/09/2021 Council position published 09722/1/2021
07/10/2021 Committee referral announced in Parliament, 2nd reading
28/10/2021 Vote in committee, 2nd reading
03/11/2021 Committee recommendation tabled for plenary, 2nd reading A9-0305/2021
10/11/2021 Debate in Parliament
11/11/2021 Decision by Parliament, 1st reading T9-0446/2021
24/11/2021 Final act signed
01/12/2021 Final act published in Official Journal

Technical information

Procedure Information
Procedure reference 2016/0107(COD)
Procedure type COD - Ordinary legislative procedure (ex-codecision procedure)
Nature of procedure Legislation
Legislative instrument Directive
Amending Directive 2013/34/EU 2011/0308(COD)
See also 2018/2552(RSP)
Legal basis Rules of Procedure EP 61 Rules of Procedure EP 59
Mandatory consultation of other institutions European Economic and Social Committee
Stage reached in procedure Procedure completed
Committee dossier CJ29/9/05459

Documentation gateway

  • Document type Committee Reference Date Summary
    Specific opinion JURI PE597.460 17/01/2017
    Committee draft report PE597.646 09/02/2017
    Amendments tabled in committee PE601.191 21/03/2017
    Amendments tabled in committee PE601.061 28/03/2017
    Committee opinion DEVE PE585.508 28/04/2017
    Committee report tabled for plenary, 1st reading/single reading A8-0227/2017 21/06/2017
    Text adopted by Parliament, partial vote at 1st reading/single reading T8-0284/2017 04/07/2017
    Text adopted by Parliament, 1st reading/single reading T8-0309/2019 27/03/2019
    Text agreed during interinstitutional negotiations PE693.839 10/06/2021
    Committee draft report PE697.852 14/10/2021
    Committee recommendation tabled for plenary, 2nd reading A9-0305/2021 03/11/2021
    Text adopted by Parliament, 2nd reading T9-0446/2021 11/11/2021
  • Document type Reference Date Summary
    Council position 09722/1/2021 30/09/2021
    Draft final act 00074/2021/LEX 24/11/2021
  • Document type Reference Date Summary
    Legislative proposal COM(2016)0198 12/04/2016
    Document attached to the procedure SWD(2016)0117 13/04/2016
    Document attached to the procedure SWD(2016)0118 13/04/2016
    Commission response to text adopted in plenary SP(2019)437 30/07/2019
    Commission communication on Council's position COM(2021)0617 01/10/2021
  • Document type Parliament/Chamber Reference Date Summary
    Contribution DE_BUNDESRAT COM(2016)0198 18/05/2016
    Contribution PT_PARLIAMENT COM(2016)0198 15/06/2016
    Reasoned opinion SE_PARLIAMENT PE585.430 20/06/2016
    Reasoned opinion IE_HOUSES-OF-OIREACHTAS PE585.457 22/06/2016
    Contribution IT_SENATE COM(2016)0198 26/07/2016
    Contribution RO_CHAMBER COM(2016)0198 14/10/2016
  • Institution/body Document type Reference Date Summary
    ESC Economic and Social Committee: opinion, report CES2391/2016 21/09/2016

Additional information

Source Document Date
EP Research Service Briefing

Final act