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

Awaiting final decision

 

Key players  
Key events  
12/09/2023
Legislative proposal published
11/12/2023
Committee referral announced in Parliament
22/02/2024
Vote in committee
28/02/2024
Committee report tabled for plenary, 1st reading/single reading
10/04/2024
Results of vote in Parliament
10/04/2024
Decision by Parliament
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
Other legal basis
Rules of Procedure EP 165
Stage reached in procedure
Awaiting final decision
Committee dossier
ECON/9/13228
Documentation gateway  
  • European Parliament 
    Committee draft report
       
    17/11/2023
    EP
     
    Amendments tabled in committee
       
    18/12/2023
    EP
     
    Committee report tabled for plenary, 1st reading/single reading
       
    28/02/2024
    EP
     
    Text adopted by Parliament, 1st reading/single reading
       
    10/04/2024
    EP
  • European Commission 
    Legislative proposal
     
    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
     
  • National parliaments 
    Contribution
    CZ_SENATE
    26/01/2024
    NP
     
    Contribution
    CZ_CHAMBER
    09/02/2024
    NP
     
    Contribution
    DE_BUNDESRAT
    14/02/2024
    NP
     
  • Other institutions 
    Economic and Social Committee: opinion, report
     
    17/01/2024
    ESC
     
  • All 
    Legislative proposal
       
    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
     
    Committee draft report
       
    17/11/2023
    EP
     
    Amendments tabled in committee
       
    18/12/2023
    EP
     
    Economic and Social Committee: opinion, report
       
    17/01/2024
    ESC
     
    Committee report tabled for plenary, 1st reading/single reading
       
    28/02/2024
    EP
     
    Text adopted by Parliament, 1st reading/single reading
       
    10/04/2024
    EP
    Contribution
    CZ_SENATE
    26/01/2024
    NP
     
    Contribution
    CZ_CHAMBER
    09/02/2024
    NP
     
    Contribution
    DE_BUNDESRAT
    14/02/2024
    NP