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Document 32016L1164

Procedure 2016/0011/CNS

COM (2016) 26: Proposal for a COUNCIL DIRECTIVE laying down rules against tax avoidance practices that directly affect the functioning of the internal market

Adopted acts: 32016L1164

European Commission
Council of the European Union
Economic and Social Committee
European Parliament
Legal basis: Commission:
TFEU/art 115


Procedure: Consultation procedure (CNS)
Type of file: Directive
EuroVoc thesaurus: +tax evasion; tax harmonisation; corporation tax; approximation of laws; single market; tax law; European tax cooperation; tax avoidance
Directory code: 09.50.00.00 Taxation / Prevention of tax evasion and avoidance
European Commission 28/01/2016 : Adoption by Commission
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Leading person: Pierre MOSCOVICI
Leading service: Directorate-General for Taxation and Customs Union
Addressee for formal act: Council of the European Union
Addressee for information: European Data Protection Supervisor
Addressee for mandatory consultation: National Parliaments ; European Parliament ; European Economic and Social Committee
Legal basis: TFEU/art 115
Procedure: Consultation procedure (CNS)
Documents: COM/2016/26/FINAL
CELEX number of the main document: 52016PC0026
Council of the European Union 12/02/2016 : Discussions within the Council or its preparatory bodies
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Economic and Social Committee 28/04/2016 : European Economic and Social Committee opinion
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Decision mode: Majority
Rapporteur: Petru Sorin DANDEA
Documents: CESE/2016/1284
JO C/2016/264/93
CELEX number of the main document: 52016AE1284
Council of the European Union 25/05/2016 : Discussions within the Council or its preparatory bodies
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European Parliament 08/06/2016 : EP opinion on 1st reading
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Decision: Approval with amendments
Rapporteur: Hugues BAYET
Documents: A8/2016/189
TA/2016/265/P8
Council of the European Union 17/06/2016 : Council agreement
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Council of the European Union 12/07/2016 : Adoption by Council
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Type of file: Directive
Documents: CS-PRES/2016/11052
CSST/2016/10539
CSST/2016/11010
CSST/2016/11172/ADD 1
JO L/2016/193/1
CELEX number of the main document: 32016L1164

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