2021/0433(CNS)
Minimum level of taxation for multinational groups
Basic information
2021/0433(CNS)
CNS - Consultation procedure
Directive
Subject
2.70 Taxation
3.45.04 Company taxation
Legislative priorities
Status
Procedure completed
Key players
-
European Parliament
Committee responsible Rapporteur Appointed -
European Commission
Commission DG Commissioner Taxation and Customs Union GENTILONI Paolo
Key events
| Date | Event | Reference | Summary |
|---|---|---|---|
| 22/12/2021 | Legislative proposal published | COM(2021)0823 | |
| 14/02/2022 | Committee referral announced in Parliament | ||
| 28/04/2022 | Vote in committee | ||
| 03/05/2022 | Committee report tabled for plenary, 1st reading/single reading | A9-0140/2022 | |
| 18/05/2022 | Debate in Parliament | ||
| 19/05/2022 | Decision by Parliament | T9-0216/2022 | |
| 19/05/2022 | Results of vote in Parliament | ||
| 15/12/2022 | Act adopted by Council after consultation of Parliament | ||
| 22/12/2022 | Final act published in Official Journal |
Technical information
| Procedure reference | 2021/0433(CNS) |
|---|---|
| Procedure type | CNS - Consultation procedure |
| Procedure subtype | Legislation |
| Legislative instrument | Directive |
| 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/9/08060
|
Documentation gateway
-
Document type Committee Reference Date Summary Committee draft report PE719.752 14/03/2022 Amendments tabled in committee PE730.002 30/03/2022 Committee report tabled for plenary, 1st reading/single reading A9-0140/2022 03/05/2022 Text adopted by Parliament, 1st reading/single reading T9-0216/2022 19/05/2022 -
Document type Reference Date Summary Document attached to the procedure SWD(2021)0580 22/12/2021 Legislative proposal COM(2021)0823 22/12/2021 Commission response to text adopted in plenary SP(2022)461 26/07/2022 Follow-up document COM(2023)0377 30/06/2023 -
Document type Parliament/Chamber Reference Date Summary Reasoned opinion SE_PARLIAMENT PE731.657 29/04/2022 -
Institution/body Document type Reference Date Summary ESC Economic and Social Committee: opinion, report CES6525/2021 23/03/2022 CofR Committee of the Regions: opinion CDR1727/2022 28/04/2022
Transparency
Meetings with interest representatives published in line with the Rules of Procedure
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Name Role Committee Date Interest representatives LALUCQ Aurore Rapporteur ECON 10/03/2022 CCFD-Terre Solidaire
Oxfam France
ETUC