Document reference

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  
Key events  
11/05/2022
Legislative proposal published
COM(2022)0216 Eur-Lex link
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
Technical information  
Procedure reference
2022/0154(CNS)
Procedure type
CNS - Consultation procedure
Procedure subtype
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  
  • European Parliament 
    Committee draft report
       
    PE738.463  
    06/12/2022
    EP
     
    Amendments tabled in committee
       
    PE739.748  
    19/01/2023
    EP
     
    Committee report tabled for plenary, 1st reading/single reading
       
    A9-0387/2023  
    04/12/2023
    EP
     
    Text adopted by Parliament, 1st reading/single reading
       
    T9-0006/2024  
    16/01/2024
    EP
  • European Commission 
    Legislative proposal
     
    COM(2022)0216   Eur-Lex link  
    11/05/2022
    EC
    Document attached to the procedure
     
    SEC(2022)0204 Eur-Lex link  
    12/05/2022
    EC
     
    Document attached to the procedure
     
    SWD(2022)0144 Eur-Lex link  
    12/05/2022
    EC
     
    Document attached to the procedure
     
    SWD(2022)0145 Eur-Lex link  
    12/05/2022
    EC
     
    Document attached to the procedure
     
    SWD(2022)0146 Eur-Lex link  
    12/05/2022
    EC
     
  • Other institutions 
    Economic and Social Committee: opinion, report
     
    CES2917/2022  
    26/10/2022
    ESC
     
  • All 
    Legislative proposal
       
    COM(2022)0216   Eur-Lex link  
    11/05/2022
    EC
    Document attached to the procedure
       
    SEC(2022)0204 Eur-Lex link  
    12/05/2022
    EC
     
    Document attached to the procedure
       
    SWD(2022)0144 Eur-Lex link  
    12/05/2022
    EC
     
    Document attached to the procedure
       
    SWD(2022)0145 Eur-Lex link  
    12/05/2022
    EC
     
    Document attached to the procedure
       
    SWD(2022)0146 Eur-Lex link  
    12/05/2022
    EC
     
    Economic and Social Committee: opinion, report
       
    CES2917/2022  
    26/10/2022
    ESC
     
    Committee draft report
       
    PE738.463  
    06/12/2022
    EP
     
    Amendments tabled in committee
       
    PE739.748  
    19/01/2023
    EP
     
    Committee report tabled for plenary, 1st reading/single reading
       
    A9-0387/2023  
    04/12/2023
    EP
     
    Text adopted by Parliament, 1st reading/single reading
       
    T9-0006/2024  
    16/01/2024
    EP
Transparency  
Meetings with interest representatives published in line with the Rules of Procedure
  • Rapporteurs, Shadow Rapporteurs and Committee Chairs 
    GRUFFAT Claude
    Shadow rapporteur
    ECON  
    16/03/2023
    OXFAM INTERNATIONAL EU ADVOCACY OFFICE