2023/0322(CNS)
Transfer pricing
Basic information
2023/0322(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 |
|---|---|---|---|
| 12/09/2023 | Legislative proposal published | COM(2023)0529 | |
| 11/12/2023 | Committee referral announced in Parliament | ||
| 22/02/2024 | Vote in committee | ||
| 01/03/2024 | Committee report tabled for plenary, 1st reading/single reading | A9-0066/2024 | |
| 10/04/2024 | Decision by Parliament | T9-0219/2024 | |
| 10/04/2024 | Results of vote in Parliament |
Technical information
| Procedure | Information |
|---|---|
| Procedure reference | 2023/0322(CNS) |
| Procedure type | CNS - Consultation procedure |
| Nature of procedure | 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 | Awaiting final decision |
| Committee dossier |
ECON/9/13219
|
Documentation gateway
-
Document type Committee Reference Date Summary Committee draft report PE756.000 14/11/2023 Amendments tabled in committee PE757.289 18/12/2023 Committee report tabled for plenary, 1st reading/single reading A9-0066/2024 01/03/2024 Text adopted by Parliament, 1st reading/single reading T9-0219/2024 10/04/2024 -
Document type Reference Date Summary Legislative proposal COM(2023)0529 12/09/2023 Document attached to the procedure SWD(2023)0309 13/09/2023 Document attached to the procedure SWD(2023)0308 13/09/2023 Commission response to text adopted in plenary SP(2024)377 29/07/2024 -
Document type Parliament/Chamber Reference Date Summary Contribution DE_BUNDESRAT COM(2023)0529 14/02/2024 Reasoned opinion SE_PARLIAMENT PE759.649 11/03/2024 Contribution MT_PARLIAMENT COM(2023)0529 14/03/2024 -
Institution/body Document type Reference Date Summary ESC Economic and Social Committee: opinion, report CES4143/2023 24/04/2024
Additional information
| Source | Document | Date |
|---|---|---|
| EP Research Service | Briefing | 21/03/2024 |
Transparency
Meetings with interest representatives published in line with the Rules of Procedure
-
Name Role Committee Date Interest representatives GUSMÃO José Shadow rapporteur ECON 13/12/2023 OXFAM INTERNATIONAL EU ADVOCACY OFFICE
EurodadGUSMÃO José Shadow rapporteur ECON 12/12/2023 Tax Justice Network