Document reference

2016/0107(COD)  
Country by country reporting  
Basic information  

2016/0107(COD)

COD - Ordinary legislative procedure (ex-codecision procedure)
Directive

Amending Directive 2013/34/EU 2011/0308(COD)
See also 2018/2552(RSP)

Subject
3.45.01 Company law
3.45.04 Company taxation

Legislative priorities
Joint Declaration 2021

Status

Procedure completed

 

Please go to Documentation gateway for any follow-up documents.: Please go to Documentation gateway for any follow-up documents. 
Key players  
Key events  
12/04/2016
Legislative proposal published
COM(2016)0198 Eur-Lex link
28/04/2016
Committee referral announced in Parliament, 1st reading
19/01/2017
Referral to joint committee announced in Parliament
21/03/2017
Debate in Council
3527
12/06/2017
Vote in committee, 1st reading
12/06/2017
Rejection by committee to open interinstitutional negotiations with report adopted in committee
21/06/2017
Committee report tabled for plenary, 1st reading
A8-0227/2017
04/07/2017
Results of vote in Parliament
04/07/2017
Debate in Parliament
04/07/2017
Decision by Parliament, 1st reading
T8-0284/2017
04/07/2017
Matter referred back to the committee responsible
27/03/2019
Decision by Parliament, 1st reading
T8-0309/2019
04/03/2021
Committee decision to open interinstitutional negotiations after 1st reading in Parliament
08/03/2021
Committee decision to enter into interinstitutional negotiations announced in plenary (Rule 72)
13/06/2021
Approval in committee of the text agreed at early 2nd reading interinstitutional negotiations
PE693.839
30/09/2021
Council position published
09722/1/2021
07/10/2021
Committee referral announced in Parliament, 2nd reading
28/10/2021
Vote in committee, 2nd reading
03/11/2021
Committee recommendation tabled for plenary, 2nd reading
A9-0305/2021
10/11/2021
Debate in Parliament
11/11/2021
Decision by Parliament, 2nd reading
T9-0446/2021
24/11/2021
Final act signed
01/12/2021
Final act published in Official Journal
Technical information  
Procedure reference
2016/0107(COD)
Procedure type
COD - Ordinary legislative procedure (ex-codecision procedure)
Procedure subtype
Legislation
Legislative instrument
Directive

Amending Directive 2013/34/EU 2011/0308(COD)

See also 2018/2552(RSP)

Legal basis
Rules of Procedure EP 58; Rules of Procedure EP 59-p4
Mandatory consultation of other institutions
European Economic and Social Committee
Stage reached in procedure
Procedure completed
Committee dossier
CJ29/9/05459
Documentation gateway  
  • European Parliament 
    Specific opinion
    JURI  
    PE597.460  
    17/01/2017
    EP
     
    Committee draft report
       
    PE597.646  
    09/02/2017
    EP
     
    Amendments tabled in committee
       
    PE601.191  
    21/03/2017
    EP
     
    Committee opinion
    DEVE  
    PE585.508  
    28/04/2017
    EP
     
    Committee report tabled for plenary, 1st reading/single reading
       
    A8-0227/2017  
    21/06/2017
    EP
    Text adopted by Parliament, partial vote at 1st reading/single reading
       
    T8-0284/2017  
    04/07/2017
    EP
    Text adopted by Parliament, 1st reading/single reading
       
    T8-0309/2019  
    27/03/2019
    EP
    Text agreed during interinstitutional negotiations
       
    PE693.839  
    10/06/2021
    EP
     
    Committee draft report
       
    PE697.852  
    14/10/2021
    EP
     
    Committee recommendation tabled for plenary, 2nd reading
       
    A9-0305/2021  
    03/11/2021
    EP
     
    Text adopted by Parliament, 2nd reading
       
    T9-0446/2021  
    11/11/2021
    EP
  • Council of the EU 
    Council position
     
    09722/1/2021
    30/09/2021
    CSL
    Draft final act
     
    00074/2021/LEX
    24/11/2021
    CSL
     
  • European Commission 
    Legislative proposal
     
    COM(2016)0198   Eur-Lex link  
    12/04/2016
    EC
    Document attached to the procedure
     
    SWD(2016)0117 Eur-Lex link  
    13/04/2016
    EC
     
    Document attached to the procedure
     
    SWD(2016)0118 Eur-Lex link  
    13/04/2016
    EC
     
    Commission response to text adopted in plenary
     
    SP(2019)437  
    30/07/2019
    EC
     
    Commission communication on Council's position
     
    COM(2021)0617   Eur-Lex link  
    01/10/2021
    EC
     
  • National parliaments 
    Reasoned opinion
    SE_PARLIAMENT
    PE585.430  
    20/06/2016
    NP
     
    Reasoned opinion
    IE_HOUSES-OF-OIREACHTAS
    PE585.457  
    22/06/2016
    NP
     
    Contribution
    DE_BUNDESRAT
    COM(2016)0198  
    17/05/2016
    NP
     
    Contribution
    IT_SENATE
    COM(2016)0198  
    25/07/2016
    NP
     
    Contribution
    PT_PARLIAMENT
    COM(2016)0198  
    14/06/2016
    NP
     
    Contribution
    RO_CHAMBER
    COM(2016)0198  
    13/10/2016
    NP
     
  • Other institutions 
    Economic and Social Committee: opinion, report
     
    CES2391/2016  
    21/09/2016
    ESC
     
  • All 
    Legislative proposal
       
    COM(2016)0198   Eur-Lex link  
    12/04/2016
    EC
    Document attached to the procedure
       
    SWD(2016)0117 Eur-Lex link  
    13/04/2016
    EC
     
    Document attached to the procedure
       
    SWD(2016)0118 Eur-Lex link  
    13/04/2016
    EC
     
    Reasoned opinion
    SE_PARLIAMENT  
    PE585.430  
    20/06/2016
    NP
     
    Reasoned opinion
    IE_HOUSES-OF-OIREACHTAS  
    PE585.457  
    22/06/2016
    NP
     
    Economic and Social Committee: opinion, report
       
    CES2391/2016  
    21/09/2016
    ESC
     
    Specific opinion
    JURI  
    PE597.460  
    17/01/2017
    EP
     
    Committee draft report
       
    PE597.646  
    09/02/2017
    EP
     
    Amendments tabled in committee
       
    PE601.191  
    21/03/2017
    EP
     
    Committee opinion
    DEVE  
    PE585.508  
    28/04/2017
    EP
     
    Committee report tabled for plenary, 1st reading/single reading
       
    A8-0227/2017  
    21/06/2017
    EP
    Text adopted by Parliament, partial vote at 1st reading/single reading
       
    T8-0284/2017  
    04/07/2017
    EP
    Text adopted by Parliament, 1st reading/single reading
       
    T8-0309/2019  
    27/03/2019
    EP
    Commission response to text adopted in plenary
       
    SP(2019)437  
    30/07/2019
    EC
     
    Text agreed during interinstitutional negotiations
       
    PE693.839  
    10/06/2021
    EP
     
    Council position
       
    09722/1/2021
    30/09/2021
    CSL
    Commission communication on Council's position
       
    COM(2021)0617   Eur-Lex link  
    01/10/2021
    EC
     
    Committee draft report
       
    PE697.852  
    14/10/2021
    EP
     
    Committee recommendation tabled for plenary, 2nd reading
       
    A9-0305/2021  
    03/11/2021
    EP
     
    Text adopted by Parliament, 2nd reading
       
    T9-0446/2021  
    11/11/2021
    EP
    Draft final act
       
    00074/2021/LEX
    24/11/2021
    CSL
     
    Contribution
    DE_BUNDESRAT
    COM(2016)0198  
    17/05/2016
    NP
     
    Contribution
    IT_SENATE
    COM(2016)0198  
    25/07/2016
    NP
     
    Contribution
    PT_PARLIAMENT
    COM(2016)0198  
    14/06/2016
    NP
     
    Contribution
    RO_CHAMBER
    COM(2016)0198  
    13/10/2016
    NP
     
Final act  
 Directive 2021/2101  
OJ L 429 01.12.2021, p. 0001  
 
Final legislative act with provisions for delegated acts