Document reference

2023/0320(CNS)  
Establishing a Head Office Tax system for micro, small and medium sized enterprises  
Basic information  

2023/0320(CNS)

CNS - Consultation procedure
Directive

Amending Directive 2011/16 2009/0004(CNS)

Subject
3.45.02 Small and medium-sized enterprises (SME), craft industries
3.45.04 Company taxation

Status

Preparatory phase in Parliament

 

Key players  
Key events  
12/09/2023
Legislative proposal published
COM(2023)0528 Eur-Lex link
Technical information  
Procedure reference
2023/0320(CNS)
Procedure type
CNS - Consultation procedure
Procedure subtype
Legislation
Legislative instrument
Directive

Amending Directive 2011/16 2009/0004(CNS)

Legal basis
Treaty on the Functioning of the EU TFEU 115
Mandatory consultation of other institutions
European Economic and Social Committee
Stage reached in procedure
Preparatory phase in Parliament
Documentation gateway  
  • European Commission 
    Legislative proposal
     
    COM(2023)0528   Eur-Lex link  
    12/09/2023
    EC
     
    Document attached to the procedure
     
    SEC(2023)0308 Eur-Lex link  
    13/09/2023
    EC
     
    Document attached to the procedure
     
    SWD(2023)0301 Eur-Lex link  
    13/09/2023
    EC
     
    Document attached to the procedure
     
    SWD(2023)0302 Eur-Lex link  
    13/09/2023
    EC
     
    Document attached to the procedure
     
    SWD(2023)0303 Eur-Lex link  
    13/09/2023
    EC
     
  • All 
    Legislative proposal
       
    COM(2023)0528   Eur-Lex link  
    12/09/2023
    EC
     
    Document attached to the procedure
       
    SEC(2023)0308 Eur-Lex link  
    13/09/2023
    EC
     
    Document attached to the procedure
       
    SWD(2023)0301 Eur-Lex link  
    13/09/2023
    EC
     
    Document attached to the procedure
       
    SWD(2023)0302 Eur-Lex link  
    13/09/2023
    EC
     
    Document attached to the procedure
       
    SWD(2023)0303 Eur-Lex link  
    13/09/2023
    EC