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Document 52004PC0243
Procedure 2004/0076/CNS
COM (2004) 243: Proposal for a Council Directive amending Directive 2003/49/EC as regards the possibility for certain Member States to apply transitional periods for the application of a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States
Adopted acts: 32004L0076
-
Economic and Social Committee
-
Council of the European Union
-
European Commission
-
European Parliament
- Legal basis:
Commission: 12002E094;- Procedure:
- Consultation procedure (CNS)
- Type of file:
- Directive
Proposal for a Directive - EuroVoc thesaurus:
- group of companies; tax harmonisation; tax
- Directory code:
- 17.10.00.00 Law relating to undertakings / Company law 09.20.30.00 Taxation / Direct taxation / Elimination of double taxation
- Decision mode:
- Unanimity
- Rapporteur:
- Umberto BURANI
- Documents:
- CESE/2004/660
BULLETIN/2004/4/1.3.42
JO C/2004/117/21 - CELEX number of the main document:
- 52004AE0660
- Council agenda:
- ITEM "A" ON COUNCIL AGENDA
- Council session:
- 2579
- Subject:
- JUSTICE AND HOME AFFAIRS
- Type of file:
- Directive
- Documents:
- CS/2004/8667
CS/2004/8847
CS/2004/8990/ADD 1
PRES/2004/123
BULLETIN/2004/4/1.3.42
JO L/2004/157/106
JO L/2004/195/33 - CELEX number of the main document:
- 32004L0076
- 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
- Legal basis:
- 12002E094
- Procedure:
- Consultation procedure (CNS)
- Type of file:
- Proposal for a Directive
- Documents:
- COM/2004/243/FINAL
CS/2004/8224
C5/2004/187
BULLETIN/2004/4/1.3.42
JO C/2004/122/55 - CELEX number of the main document:
- 52004PC0243
01/04/2004: Transmission to Parliament
01/04/2004: Transmission to Council
- Decision:
- Approval without amendment
- Rapporteur:
- Christa RANDZIO-PLATH
- Documents:
- A5/2004/276
BULLETIN/2004/4/1.3.42
JO C E/2004/104/548 - CELEX number of the main document:
- 52004AP0316