2022/0154(CNS)
Debt-equity bias reduction allowance and limiting the deductibility of interest for corporate income tax purposes
Basic information
2022/0154(CNS)
CNS - Consultation procedure
Directive
Subject
2.70 Taxation
3.45.04 Company taxation
Status
Awaiting final decision
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 |
|---|---|---|---|
| 11/05/2022 | Legislative proposal published | COM(2022)0216 | |
| 09/06/2022 | Committee referral announced in Parliament | ||
| 28/11/2023 | Vote in committee | ||
| 04/12/2023 | Committee report tabled for plenary, 1st reading/single reading | A9-0387/2023 | |
| 16/01/2024 | Decision by Parliament | T9-0006/2024 | |
| 16/01/2024 | Results of vote in Parliament |
Technical information
| Procedure | Information |
|---|---|
| Procedure reference | 2022/0154(CNS) |
| Procedure type | CNS - Consultation procedure |
| Nature of procedure | Legislation |
| Legislative instrument | Directive |
| Legal basis | Treaty on the Functioning of the EU TFEU 115 |
| Stage reached in procedure | Awaiting final decision |
| Committee dossier |
ECON/9/09050
|
Documentation gateway
-
Document type Committee Reference Date Summary Committee draft report PE738.463 06/12/2022 Amendments tabled in committee PE739.748 19/01/2023 Committee report tabled for plenary, 1st reading/single reading A9-0387/2023 04/12/2023 Text adopted by Parliament, 1st reading/single reading T9-0006/2024 16/01/2024 -
Document type Reference Date Summary Legislative proposal COM(2022)0216 11/05/2022 Document attached to the procedure SEC(2022)0204 12/05/2022 Document attached to the procedure SWD(2022)0144 12/05/2022 Document attached to the procedure SWD(2022)0146 12/05/2022 Document attached to the procedure SWD(2022)0145 12/05/2022 Commission response to text adopted in plenary SP(2024)81 15/04/2024 -
Document type Parliament/Chamber Reference Date Summary Reasoned opinion SE_PARLIAMENT PE734.413 25/07/2022 -
Institution/body Document type Reference Date Summary ESC Economic and Social Committee: opinion, report CES2917/2022 26/10/2022
Additional information
| Source | Document | Date |
|---|---|---|
| EP Research Service | Briefing | 04/10/2022 |
Transparency
Meetings with interest representatives published in line with the Rules of Procedure
-
Name Role Committee Date Interest representatives GRUFFAT Claude Shadow rapporteur ECON 16/03/2023 OXFAM INTERNATIONAL EU ADVOCACY OFFICE