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Procedure 2016/0107/COD

COM (2016) 198: Proposal for a DIRECTIVE OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL amending Directive 2013/34/EU as regards disclosure of income tax information by certain undertakings and branches

European Commission
Council of the European Union
Economic and Social Committee
European Parliament
Legal basis: Commission:
TFEU/art 294 ;
TFEU/art 50 par 1


Procedure: Co-decision procedure (COD)
Ordinary legislative procedure (COD)
EuroVoc thesaurus: +tax evasion; corporation tax; tax inspection; single market; tax law; information transfer; European tax cooperation; multinational enterprise; tax avoidance
Directory code: +09.20.20.00 Taxation / Direct taxation / Corporation tax
09.50.00.00 Taxation / Prevention of tax evasion and avoidance
European Commission 13/04/2016 : Adoption by Commission
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Leading person: Jonathan HILL
Leading service: Directorate-General for Financial Stability, Financial Services and Capital Markets Union
Joint leading person: Valdis DOMBROVSKIS
Addressee for formal act: Council of the European Union ; European Parliament
Addressee for mandatory consultation: European Economic and Social Committee ; National Parliaments
Legal basis: TFEU/art 294 ; TFEU/art 50 par 1
Procedure: Co-decision procedure (COD)
Documents: COM/2016/198/FINAL
SWD/2016/117/FINAL
SWD/2016/118/FINAL
CELEX number of the main document: 52016SC0117 ; 52016SC0118 ; 52016PC0198
Council of the European Union 14/04/2016 : Discussions within the Council or its preparatory bodies
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Procedure: Ordinary legislative procedure (COD)
Documents: ST 7949 2016 INIT
Council of the European Union 20/06/2016 : Discussions within the Council or its preparatory bodies
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Documents: ST 10440 2016 INIT
Council of the European Union 21/06/2016 : Discussions within the Council or its preparatory bodies
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Documents: ST 10498 2016 INIT
Council of the European Union 30/06/2016 : Discussions within the Council or its preparatory bodies
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Documents: ST 10751 2016 INIT
Council of the European Union 05/08/2016 : Discussions within the Council or its preparatory bodies
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Documents: ST 11639 2016 INIT
Economic and Social Committee 21/09/2016 : European Economic and Social Committee opinion
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Decision mode: Majority
Rapporteur: Victor ALISTAR
Documents: CESE/2016/2391
JO C/2016/487/62
CELEX number of the main document: 52016AE2391
Council of the European Union 27/09/2016 : Discussions within the Council or its preparatory bodies
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Procedure: Ordinary legislative procedure (COD)
Documents: ST 12641 2016 INIT
Council of the European Union 10/10/2016 : Discussions within the Council or its preparatory bodies
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Documents: ST 12987 2016 INIT
Council of the European Union 19/12/2016 : Discussions within the Council or its preparatory bodies
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Documents: ST 15243 2016 INIT
Council of the European Union 23/06/2017 : Discussions within the Council or its preparatory bodies
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Documents: ST 10525 2017 COR 1
European Parliament 04/07/2017 : EP opinion on 1st reading
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Decision: Sending to parliamentary committee
Rapporteur: Evelyn REGNER ; Hugues BAYET
Documents: A8/2017/227
TA/2017/284/P8
Council of the European Union 17/07/2017 : Discussions within the Council or its preparatory bodies
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Procedure: Ordinary legislative procedure (COD)
Documents: ST 10932 2017 INIT

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