Document reference

2021/0433(CNS)  
Minimum level of taxation for multinational groups  
Basic information  

2021/0433(CNS)

CNS - Consultation procedure
Directive


Subject
2.70 Taxation
3.45.04 Company taxation

Legislative priorities
Joint Declaration 2023-24
Joint Declaration 2022

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  
22/12/2021
Legislative proposal published
COM(2021)0823 Eur-Lex link
14/02/2022
Committee referral announced in Parliament
28/04/2022
Vote in committee
03/05/2022
Committee report tabled for plenary, 1st reading/single reading
A9-0140/2022
18/05/2022
Debate in Parliament
19/05/2022
Results of vote in Parliament
19/05/2022
Decision by Parliament
T9-0216/2022
15/12/2022
Act adopted by Council after consultation of Parliament
22/12/2022
Final act published in Official Journal
Technical information  
Procedure reference
2021/0433(CNS)
Procedure type
CNS - Consultation procedure
Procedure subtype
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
Procedure completed
Committee dossier
ECON/9/08060
Documentation gateway  
  • European Parliament 
    Committee draft report
       
    PE719.752  
    14/03/2022
    EP
     
    Amendments tabled in committee
       
    PE730.002  
    30/03/2022
    EP
     
    Committee report tabled for plenary, 1st reading/single reading
       
    A9-0140/2022  
    03/05/2022
    EP
    Text adopted by Parliament, 1st reading/single reading
       
    T9-0216/2022  
    19/05/2022
    EP
  • European Commission 
    Legislative proposal
     
    COM(2021)0823   Eur-Lex link  
    22/12/2021
    EC
    Document attached to the procedure
     
    SWD(2021)0580 Eur-Lex link  
    22/12/2021
    EC
     
    Commission response to text adopted in plenary
     
    SP(2022)461  
    26/07/2022
    EC
     
    Follow-up document
     
    COM(2023)0377   Eur-Lex link  
    30/06/2023
    EC
     
  • Other institutions 
    Economic and Social Committee: opinion, report
     
    CES6525/2021  
    23/03/2022
    ESC
     
    Committee of the Regions: opinion
     
    CDR1727/2022  
    28/04/2022
    CofR
     
  • All 
    Legislative proposal
       
    COM(2021)0823   Eur-Lex link  
    22/12/2021
    EC
    Document attached to the procedure
       
    SWD(2021)0580 Eur-Lex link  
    22/12/2021
    EC
     
    Committee draft report
       
    PE719.752  
    14/03/2022
    EP
     
    Economic and Social Committee: opinion, report
       
    CES6525/2021  
    23/03/2022
    ESC
     
    Amendments tabled in committee
       
    PE730.002  
    30/03/2022
    EP
     
    Committee of the Regions: opinion
       
    CDR1727/2022  
    28/04/2022
    CofR
     
    Committee report tabled for plenary, 1st reading/single reading
       
    A9-0140/2022  
    03/05/2022
    EP
    Text adopted by Parliament, 1st reading/single reading
       
    T9-0216/2022  
    19/05/2022
    EP
    Commission response to text adopted in plenary
       
    SP(2022)461  
    26/07/2022
    EC
     
    Follow-up document
       
    COM(2023)0377   Eur-Lex link  
    30/06/2023
    EC
     
Final act  
Transparency  
Meetings with interest representatives published in line with the Rules of Procedure
  • Rapporteurs, Shadow Rapporteurs and Committee Chairs 
    LALUCQ Aurore
    Rapporteur
    ECON  
    10/03/2022
    CCFD-Terre Solidaire
    Oxfam France
    ETUC