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Document 52011AE0353
Procedure 2010/0387/CNS
COM (2010) 784: Proposal for a COUNCIL DIRECTIVE on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States
Completed (Adopted act: 32011L0096)
Type: Consultation procedure (CNS), Special legislative procedure — EP consulted (CNS)
- Legal basis:
Commission: 12010E115;
European Parliament: TFEU/art 115- Type of file:
- Directive
Proposal for a 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 of the European Union
-
European Commission
-
European Parliament
-
Economic and Social Committee
/
Publication in the Official Journal
- Date of publication
- 29/12/2011
- CELEX number of the main document:
- 32011L0096
Adoption
30/11/2011
- Council agenda:
- ITEM "A" ON COUNCIL AGENDA
- Council session:
- 3129
- Subject:
- ECONOMIC AND FINANCIAL AFFAIRS
- Type of file:
- Directive
- Documents:
- CSST/2011/10690
CSST/2011/17527
CSST/2011/17907/ADD 1
PRES/2011/456
JO L/2011/345/8
Negotiation
17/05/2011
- Council agenda:
- ITEM "A" ON COUNCIL AGENDA
- Council session:
- 3088
- Subject:
- ECONOMIC AND FINANCIAL AFFAIRS
- Documents:
- CSST/2011/10160
CSST/2011/10315/ADD 1
PRES/2011/131
Consultation
26/10/2011
- Decision:
- Approval with amendments
- Rapporteur:
- Sven GIEGOLD
- Documents:
- A7/2011/314
JO C E/2013/131/156
TA/2011/464/P7 - CELEX number of the main document:
- 52011AP0464
26/10/2011
- Parliamentary committee responsible
- Committee on Economic and Monetary Affairs
- Rapporteur
- Sven GIEGOLD
- Legal basis:
- TFEU/art 115
- Procedure:
- Consultation procedure (CNS)
- Documents:
- P7_TA(2011)0464 (Texts adopted)
P7_A(2011)0314 (Report)
26/10/2011
- Decision:
- Refusal
Opinions
16/02/2011
- Decision mode:
- Procedure without debate
- Documents:
- CESE/2011/353
JO C/2011/107/73 - CELEX number of the main document:
- 52011AE0353
Proposal
04/01/2011
- Leading person:
- José Manuel BARROSO
- Leading service:
- Legal service
- Joint leading person:
- Algirdas Gediminas ŠEMETA
- Joint 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:
- 12010E115
- Procedure:
- Special legislative procedure — EP consulted (CNS)
- Type of file:
- Proposal for a Directive
- Documents:
- COM/2010/784/FINAL
CSST/2011/5162
JO C/2011/94/6 - CELEX number of the main document:
- 52010PC0784
Transmission to Council
06/01/2011
Transmission to Parliament
06/01/2011