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Document 52003PC0462
Procedure 2003/0179/CNS
COM (2003) 462: Proposal for a Council Directive amending Directive 90/435/EEC on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States
Adopted acts: 32003L0123
-
Council of the European Union
-
Economic and Social Committee
-
European Commission
-
European Parliament
- Legal basis:
Commission: 12002E094;- Procedure:
- Consultation procedure (CNS)
- Type of file:
- Proposal for a Directive
Directive - EuroVoc thesaurus:
- tax system; tax on profits of self-employment; corporation tax
- Directory code:
- 17.10.00.00 Law relating to undertakings / Company law 09.20.20.00 Taxation / Direct taxation / Corporation tax
- Council agenda:
- ITEM "B" ON COUNCIL AGENDA
- Council session:
- 2530
- Subject:
- ECONOMIC AND FINANCIAL AFFAIRS
- Documents:
- PRES/2003/274
- Decision mode:
- Unanimity
- Rapporteur:
- Renata POLVERINI
- Documents:
- CESE/2003/1408
JO C/2004/32/118 - CELEX number of the main document:
- 52003AE1408
29/07/2003: Transmission to Parliament
- Leading person:
- Frits BOLKESTEIN
- Leading service:
- Directorate-General for Taxation and Customs Union
- Decision mode:
- Written procedure
- Addressee for formal act:
- Council of the European Union
- Addressee for mandatory consultation:
- European Parliament ; European Economic and Social Committee
- Addressee for optional consultation:
- European Committee of the Regions
- Legal basis:
- 12002E094
- Procedure:
- Consultation procedure (CNS)
- Type of file:
- Proposal for a Directive
- Documents:
- COM/2003/462/FINAL
CS/2003/11935
C5/2003/427
IP/2003/1214
BULLETIN/2003/7/-8/1.3.51
JO C/2004/96/11 - CELEX number of the main document:
- 52003PC0462
29/07/2003: Transmission to Council
- Decision:
- Approval with amendments
- Rapporteur:
- Othmar KARAS
- Documents:
- A5/2003/472
BULLETIN/2003/12/1.3.43
- Council agenda:
- ITEM "A" ON COUNCIL AGENDA
- Council session:
- 2556
- Subject:
- ENVIRONMENT
- Type of file:
- Directive
- Documents:
- CS/2003/15621
PRES/2003/376
BULLETIN/2003/12/1.3.43
JO L/2004/7/41 - CELEX number of the main document:
- 32003L0123
- Council agenda:
- ITEM "A" ON COUNCIL AGENDA
- Council session:
- 2546
- Subject:
- ECONOMIC AND FINANCIAL AFFAIRS
- Documents:
- PRES/2003/320
- Decision:
- Refusal