Document reference

2013/0400(CNS)  
Common system of taxation applicable in the case of parent companies and subsidiaries of different Member States: tackling double non-taxation  
Basic information  

2013/0400(CNS)

CNS - Consultation procedure
Directive

Amending Directive 2011/96/EU 2010/0387(CNS)

Subject
3.45.04 Company taxation

Status

Procedure completed

 

Key players  
Key events  
25/11/2013
Legislative proposal published
COM(2013)0814 Eur-Lex link
13/01/2014
Committee referral announced in Parliament, 1st reading/single reading
18/03/2014
Vote in committee, 1st reading/single reading
24/03/2014
Committee report tabled for plenary, 1st reading/single reading
02/04/2014
Results of vote in Parliament
02/04/2014
Decision by Parliament, 1st reading/single reading
20/06/2014
Act adopted by Council after consultation of Parliament
20/06/2014
End of procedure in Parliament
25/07/2014
Final act published in Official Journal
Technical information  
Procedure reference
2013/0400(CNS)
Procedure type
CNS - Consultation procedure
Procedure subtype
Legislation
Legislative instrument
Directive

Amending Directive 2011/96/EU 2010/0387(CNS)

Legal basis
Treaty on the Functioning of the EU TFEU 115
Modified legal basis
Rules of Procedure EP 150
Stage reached in procedure
Procedure completed
Committee dossier
ECON/7/14639
Documentation gateway  
  • European Parliament 
    Committee draft report
       
    28/01/2014
    EP
     
    Committee opinion
    JURI  
    12/02/2014
    EP
     
    Amendments tabled in committee
       
    28/02/2014
    EP
     
    Committee report tabled for plenary, 1st reading/single reading
       
    24/03/2014
    EP
    Text adopted by Parliament, 1st reading/single reading
       
    02/04/2014
    EP
  • European Commission 
    Legislative proposal
     
    Eur-Lex link   COM(2013)0814
    25/11/2013
    EC
    Document attached to the procedure
     
    Eur-Lex link   SWD(2013)0473
    25/11/2013
    EC
     
    Document attached to the procedure
     
    Eur-Lex link   SWD(2013)0474
    25/11/2013
    EC
     
    Document attached to the procedure
     
    Eur-Lex link   SWD(2013)0475
    25/11/2013
    EC
     
    Commission response to text adopted in plenary
     
    09/07/2014
     
     
  • National parliaments 
    Reasoned opinion
    SE_PARLIAMENT
    30/06/2014
    NP
     
    Contribution
    ES_PARLIAMENT
    27/02/2014
    NP
     
    Contribution
    PT_PARLIAMENT
    04/02/2014
    NP
     
  • All 
    Legislative proposal
       
    COM(2013)0814 Eur-Lex link  
    25/11/2013
    EC
    Document attached to the procedure
       
    SWD(2013)0473 Eur-Lex link  
    25/11/2013
    EC
     
    Document attached to the procedure
       
    SWD(2013)0474 Eur-Lex link  
    25/11/2013
    EC
     
    Document attached to the procedure
       
    SWD(2013)0475 Eur-Lex link  
    25/11/2013
    EC
     
    Committee draft report
       
    28/01/2014
    EP
     
    Committee opinion
    JURI  
    12/02/2014
    EP
     
    Amendments tabled in committee
       
    28/02/2014
    EP
     
    Committee report tabled for plenary, 1st reading/single reading
       
    24/03/2014
    EP
    Text adopted by Parliament, 1st reading/single reading
       
    02/04/2014
    EP
    Reasoned opinion
    SE_PARLIAMENT  
    30/06/2014
    NP
     
    Commission response to text adopted in plenary
       
    09/07/2014
     
     
    Contribution
    ES_PARLIAMENT
    27/02/2014
    NP
     
    Contribution
    PT_PARLIAMENT
    04/02/2014
    NP
     
Final act