Document reference

2023/0322(CNS)  
Transfer pricing  
Basic information  

2023/0322(CNS)

CNS - Consultation procedure
Directive


Subject
2.70 Taxation
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
01/03/2024
Committee report tabled for plenary, 1st reading/single reading
10/04/2024
Decision by Parliament
Technical information  
Procedure reference
2023/0322(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 159
Stage reached in procedure
Awaiting final decision
Committee dossier
ECON/9/13219
Documentation gateway  
  • European Parliament 
    Committee draft report
       
    14/11/2023
    EP
     
    Amendments tabled in committee
       
    18/12/2023
    EP
     
    Committee report tabled for plenary, 1st reading/single reading
       
    01/03/2024
    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
     
    SWD(2023)0308 Eur-Lex link  
    13/09/2023
    EC
     
    Document attached to the procedure
     
    SWD(2023)0309 Eur-Lex link  
    13/09/2023
    EC
     
  • National parliaments 
    Contribution
    MT_PARLIAMENT
    14/03/2024
    NP
     
    Contribution
    DE_BUNDESRAT
    14/02/2024
    NP
     
  • All 
    Legislative proposal
       
    12/09/2023
    EC
    Document attached to the procedure
       
    SWD(2023)0308 Eur-Lex link  
    13/09/2023
    EC
     
    Document attached to the procedure
       
    SWD(2023)0309 Eur-Lex link  
    13/09/2023
    EC
     
    Committee draft report
       
    14/11/2023
    EP
     
    Amendments tabled in committee
       
    18/12/2023
    EP
     
    Committee report tabled for plenary, 1st reading/single reading
       
    01/03/2024
    EP
    Text adopted by Parliament, 1st reading/single reading
       
    10/04/2024
    EP
     
    Contribution
    MT_PARLIAMENT
    14/03/2024
    NP
     
    Contribution
    DE_BUNDESRAT
    14/02/2024
    NP
     
Transparency  
Meetings with interest representatives published in line with the Rules of Procedure
  • Rapporteurs, Shadow Rapporteurs and Committee Chairs 
    Shadow rapporteur
    ECON  
    13/12/2023
    OXFAM INTERNATIONAL EU ADVOCACY OFFICE
    Eurodad
    Shadow rapporteur
    ECON  
    12/12/2023
    Tax Justice Network