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Document 52023SC0309
Procedure 2023/0321/CNS
COM (2023) 532: Proposal for a COUNCIL DIRECTIVE on Business in Europe: Framework for Income Taxation (BEFIT)
Ongoing
Type: Consultation procedure (CNS)
- Legal basis:
Commission: 12016E115 ;- EuroVoc thesaurus:
- group of companies; tax harmonisation; corporation tax
- Directory code:
- 17.10.00.00 Law relating to undertakings / Company law 09.20.20.00 Taxation / Direct taxation / Corporation tax
- Type of the competence conferred on the EU:
- Shared competence
-
Council of the European Union
-
Economic and Social Committee
-
European Commission
/
Negotiation
01/02/2024
- Procedure:
- Consultation procedure (CNS)
- Documents:
- ST 5985 2024 INIT
15/03/2024
- Procedure:
- Consultation procedure (CNS)
- Documents:
- ST 7828 2024 INIT
ST 7830 2024 INIT
ST 7831 2024 INIT
07/05/2024
- Procedure:
- Consultation procedure (CNS)
- Documents:
- ST 9712 2024 INIT
13/09/2023
- Procedure:
- Consultation procedure (CNS)
- Documents:
- ST 12965 2023 ADD 1
ST 12965 2023 ADD 3
ST 12965 2023 INIT
Opinions
24/04/2024
- Responsible body:
- Section for Economic and Monetary Union and Economic and Social Cohesion
- Rapporteur:
- Petru Sorin DANDEA
- Procedure:
- Consultation procedure (CNS)
- Plenary session:
- 587
- Plenary date:
- 24/04/2024 - 25/04/2024
- Documents:
- EESC 2023-04143
- CELEX number of the main document:
- 52023AE4143
Proposal
13/09/2023
- 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 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/2023/532/FINAL
SWD/2023/308/FINAL
SWD/2023/309/FINAL - CELEX number of the main document:
- 52023SC0309 ; 52023SC0308 ; 52023PC0532