2016/0339(CNS)
Corporate tax: hybrid mismatches with third countries
Basic information
2016/0339(CNS)
CNS - Consultation procedure
Directive
Amending Directive (EU) 2016/1164 2016/0011(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
LUDVIGSSON Olle (S&D)
24/11/2016
Committee for opinion Rapporteur for opinion Appointed INTAInternational Trade
The committee decided not to give an opinion. IMCOInternal Market and Consumer Protection
The committee decided not to give an opinion. -
Council of the European Union
Council configuration Meetings Date Economic and Financial Affairs ECOFIN 3520 21/02/2017 Competitiveness (Internal Market, Industry, Research and Space) 3544 30/05/2017
Key events
| Date | Event | Reference | Summary |
|---|---|---|---|
| 25/10/2016 | Legislative proposal published | COM(2016)0687 | |
| 21/11/2016 | Committee referral announced in Parliament | ||
| 21/02/2017 | Debate in Council | ||
| 27/03/2017 | Vote in committee | ||
| 31/03/2017 | Committee report tabled for plenary, 1st reading/single reading | A8-0134/2017 | |
| 27/04/2017 | Decision by Parliament | T8-0135/2017 | |
| 27/04/2017 | Results of vote in Parliament | ||
| 30/05/2017 | Act adopted by Council after consultation of Parliament | ||
| 30/05/2017 | End of procedure in Parliament | ||
| 07/06/2017 | Final act published in Official Journal |
Technical information
| Procedure | Information |
|---|---|
| Procedure reference | 2016/0339(CNS) |
| Procedure type | CNS - Consultation procedure |
| Nature of procedure | Legislation |
| Legislative instrument | Directive |
| Amending Directive (EU) 2016/1164 2016/0011(CNS) | |
| Legal basis | Treaty on the Functioning of the EU TFEU 115 |
| Other legal basis | Rules of Procedure EP 165 |
| Mandatory consultation of other institutions | European Economic and Social Committee |
| Stage reached in procedure | Procedure completed |
| Committee dossier |
ECON/8/08425
|
Documentation gateway
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Document type Committee Reference Date Summary Committee draft report PE597.532 02/02/2017 Amendments tabled in committee PE599.858 08/03/2017 Committee report tabled for plenary, 1st reading/single reading A8-0134/2017 31/03/2017 Text adopted by Parliament, 1st reading/single reading T8-0135/2017 27/04/2017 -
Document type Reference Date Summary Legislative proposal COM(2016)0687 25/10/2016 Document attached to the procedure SWD(2016)0345 26/10/2016 Commission response to text adopted in plenary SP(2017)363 07/06/2017 -
Document type Parliament/Chamber Reference Date Summary Contribution ES_PARLIAMENT COM(2016)0687 21/12/2016 Contribution DE_BUNDESRAT COM(2016)0687 22/12/2016 Contribution PT_PARLIAMENT COM(2016)0687 22/12/2016 Reasoned opinion NL_SENATE PE597.412 12/01/2017 Reasoned opinion NL_CHAMBER PE597.430 30/01/2017 Contribution CZ_SENATE COM(2016)0687 14/03/2017 Reasoned opinion SE_PARLIAMENT PE599.830 16/03/2017