2021/0434(CNS)
Taxation: rules to prevent the misuse of shell entities for tax purposes
Basic information
2021/0434(CNS)
CNS - Consultation procedure
Directive
Amending Directive 2011/16 2009/0004(CNS)
Subject
2.70 Taxation
Status
Awaiting final decision
Key players
-
European Parliament
Committee responsible Rapporteur Appointed PEREIRA Lídia (EPP)
25/01/2022
-
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)0565 | |
14/02/2022 | Committee referral announced in Parliament | ||
30/11/2022 | Vote in committee | ||
12/12/2022 | Committee report tabled for plenary, 1st reading/single reading | A9-0293/2022 | |
16/01/2023 | Debate in Parliament | ||
17/01/2023 | Decision by Parliament | T9-0004/2023 | |
17/01/2023 | Results of vote in Parliament |
Technical information
Procedure reference | 2021/0434(CNS) |
---|---|
Procedure type | CNS - Consultation procedure |
Procedure subtype | Legislation |
Legislative instrument | Directive |
Amendments and repeals | Amending Directive 2011/16 2009/0004(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/9/08059
|
Documentation gateway
-
Document type Committee Reference Date Summary Committee draft report PE731.794 12/05/2022 Amendments tabled in committee PE735.759 08/09/2022 Committee report tabled for plenary, 1st reading/single reading A9-0293/2022 12/12/2022 Text adopted by Parliament, 1st reading/single reading T9-0004/2023 17/01/2023 -
Document type Reference Date Summary Legislative proposal COM(2021)0565 22/12/2021 Document attached to the procedure SEC(2021)0565 22/12/2021 Document attached to the procedure SWD(2021)0577 22/12/2021 Document attached to the procedure SWD(2021)0578 22/12/2021 Document attached to the procedure SWD(2021)0579 22/12/2021 Commission response to text adopted in plenary SP(2024)270 08/07/2024 -
Document type Parliament/Chamber Reference Date Summary Reasoned opinion SE_PARLIAMENT PE731.656 29/04/2022 -
Institution/body Document type Reference Date Summary EESC Economic and Social Committee: opinion, report CES6494/2021 23/03/2022
Additional information
Source | Document | Date |
---|---|---|
EP Research Service | Briefing | 15/09/2022 |