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2023/0320(CNS)

Establishing a Head Office Tax system for micro, small and medium sized enterprises

Basic information

2023/0320(CNS)

CNS - Consultation procedure

Directive

Amending Directive 2011/16 2009/0004(CNS)

Subject

3.45.02 Small and medium-sized enterprises (SME), craft industries
3.45.04 Company taxation

Status

Awaiting final decision

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

Key players

Key events

Date Event Reference Summary
12/09/2023 Legislative proposal published COM(2023)0528
11/12/2023 Committee referral announced in Parliament
22/02/2024 Vote in committee
28/02/2024 Committee report tabled for plenary, 1st reading/single reading A9-0064/2024
10/04/2024 Decision by Parliament T9-0218/2024
10/04/2024 Results of vote in Parliament

Technical information

Procedure Information
Procedure reference 2023/0320(CNS)
Procedure type CNS - Consultation procedure
Nature of procedure Legislation
Legislative instrument Directive
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/9/13228

Documentation gateway

  • Document type Committee Reference Date Summary
    Committee draft report PE755.999 17/11/2023
    Amendments tabled in committee PE757.288 18/12/2023
    Committee report tabled for plenary, 1st reading/single reading A9-0064/2024 28/02/2024
    Text adopted by Parliament, 1st reading/single reading T9-0218/2024 10/04/2024
  • Document type Reference Date Summary
    Legislative proposal COM(2023)0528 12/09/2023
    Document attached to the procedure SWD(2023)0301 13/09/2023
    Document attached to the procedure SWD(2023)0302 13/09/2023
    Document attached to the procedure SEC(2023)0308 13/09/2023
    Document attached to the procedure SWD(2023)0303 13/09/2023
    Commission response to text adopted in plenary SP(2024)377 29/07/2024
  • Document type Parliament/Chamber Reference Date Summary
    Contribution CZ_SENATE COM(2023)0528 26/01/2024
    Reasoned opinion SE_PARLIAMENT PE758.170 29/01/2024
    Contribution CZ_CHAMBER COM(2023)0528 09/02/2024
    Contribution DE_BUNDESRAT COM(2023)0528 14/02/2024
  • Institution/body Document type Reference Date Summary
    ESC Economic and Social Committee: opinion, report CES4262/2023 17/01/2024

Additional information

Source Document Date
EP Research Service Briefing 21/11/2023