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Document 32022L2523
Procedure 2021/0433/CNS
COM (2021) 823: Proposal for a COUNCIL DIRECTIVE on ensuring a global minimum level of taxation for multinational groups in the Union
Completed (Adopted act: 32022L2523)
Type: Consultation procedure (CNS), Ordinary legislative procedure (COD)
- Legal basis:
Commission: 12016E115
European Parliament: 12016E115- EuroVoc thesaurus:
- tax harmonisation; direct tax; corporation tax
- Directory code:
- 09.20.20.00 Taxation / Direct taxation / Corporation tax
- Type of the competence conferred on the EU:
- Shared competence
-
European Committee of the Regions
-
Council of the European Union
-
European Commission
-
European Parliament
-
Economic and Social Committee
/
Publication in the Official Journal
- Date of publication
- 22/12/2022
- CELEX number of the main document:
- 32022L2523
Negotiation
21/06/2022
- Procedure:
- Consultation procedure (CNS)
- Documents:
- ST 10497 2022 INIT
02/12/2022
- Procedure:
- Ordinary legislative procedure (COD)
- Documents:
- ST 15349 2022 COR 1
ST 15349 2022 INIT
22/12/2021
- Procedure:
- Consultation procedure (CNS)
- Documents:
- ST 15294 2021 ADD 1
ST 15294 2021 ADD 2
ST 15294 2021 INIT
14/12/2022
- Procedure:
- Consultation procedure (CNS)
- Documents:
- CM 5842 2022 INIT
CM 5842 2022 REV 1
CM 5842 2022 REV 2
15/02/2022
- Procedure:
- Consultation procedure (CNS)
- Documents:
- ST 6232 2022 INIT
15/12/2022
- Procedure:
- Consultation procedure (CNS)
- Documents:
- CM 5860 2022 INIT
12/03/2022
- Procedure:
- Consultation procedure (CNS)
- Documents:
- ST 6975 2022 INIT
ST 6976 2022 INIT
02/04/2022
- Procedure:
- Consultation procedure (CNS)
- Documents:
- ST 7709 2022 INIT
25/04/2022
- Procedure:
- Consultation procedure (CNS)
- Documents:
- ST 8019 2022 INIT
23/05/2022
- Procedure:
- Consultation procedure (CNS)
- Documents:
- ST 8778 2022 INIT
ST 8779 2022 INIT
Consultation
19/05/2022
- Parliamentary committee responsible
- Committee on Economic and Monetary Affairs
- Rapporteur
- Aurore LALUCQ
- Legal basis:
- 12016E115
- Procedure:
- Consultation procedure (CNS)
- Documents:
- P9_TA(2022)0216 (Texts adopted)
P9_A(2022)0140 (Report)
Opinions
28/04/2022
- Responsible body:
- Commission for Economic Policy
- Rapporteur:
- Federico BORGNA
- Procedure:
- Consultation procedure (CNS)
- Plenary session:
- 149
- Plenary date:
- 27/04/2022 - 28/04/2022
- Documents:
- COR 2022-01727
- CELEX number of the main document:
- 52022IR1727
23/03/2022
- Responsible body:
- Section for Economic and Monetary Union and Economic and Social Cohesion
- Rapporteur:
- Krister ANDERSSON
- Co-rapporteur:
- Petru Sorin DANDEA
- Procedure:
- Consultation procedure (CNS)
- Plenary session:
- 568
- Plenary date:
- 23/03/2022 - 24/03/2022
- Documents:
- EESC 2021-06525
- CELEX number of the main document:
- 52021AE6525
Proposal
22/12/2021
- Leading person:
- Paolo GENTILONI
- Leading service:
- Directorate-General for Taxation and Customs Union
- Decision mode:
- Oral procedure
- Addressee for formal act:
- Council of the European Union
- Addressee for information:
- European Committee of the Regions ; European Data Protection Supervisor
- Addressee for mandatory consultation:
- European Parliament ; European Economic and Social Committee ; National parliaments
- Legal basis:
- 12016E115
- Procedure:
- Consultation procedure (CNS)
- Documents:
- COM/2021/823/FINAL
SWD/2021/580/FINAL - CELEX number of the main document:
- 52021PC0823 ; 52021SC0580