English
Select your language
Official EU languages:
Access to European Union law
EUR-Lex
Access to European Union law
This document is an excerpt from the EUR-Lex website
Use quotation marks to search for an "exact phrase". Append an asterisk (*) to a search term to find variations of it (transp*, 32019R*). Use a question mark (?) instead of a single character in your search term to find variations of it (ca?e finds case, cane, care).
Need more search options? Use the
Advanced search
Document 52022PC0216
Procedure 2022/0154/CNS
COM (2022) 216: Proposal for a COUNCIL DIRECTIVE on laying down rules on a debt-equity bias reduction allowance and on limiting the deductibility of interest for corporate income tax purposes
Ongoing
Type: Consultation procedure (CNS)
- Legal basis:
- European Parliament: 12016E115 ;
Commission: 12016E115 ; - EuroVoc thesaurus:
- tax harmonisation; corporation tax; interest
- Directory code:
- 09.20.20.00 Taxation / Direct taxation / Corporation tax 09.50.00.00 Taxation / Prevention of tax evasion and avoidance
- Type of the competence conferred on the EU:
- Shared competence
-
European Parliament
-
Economic and Social Committee
-
Council of the European Union
-
European Commission
/
Negotiation
09/11/2022
- Procedure:
- Consultation procedure (CNS)
- Documents:
- ST 11134 2022 COR 2
03/08/2022
- Procedure:
- Consultation procedure (CNS)
- Documents:
- ST 11134 2022 COR 1
07/07/2022
- Procedure:
- Consultation procedure (CNS)
- Documents:
- ST 11134 2022 INIT
13/06/2022
- Procedure:
- Consultation procedure (CNS)
- Documents:
- ST 9076 2022 ADD 3 COR 1
ST 9076 2022 COR 1
23/05/2022
- Procedure:
- Consultation procedure (CNS)
- Documents:
- ST 9076 2022 ADD 1 REV 1
ST 9076 2022 ADD 2 REV 1
13/05/2022
- Procedure:
- Consultation procedure (CNS)
- Documents:
- ST 9076 2022 ADD 1
ST 9076 2022 ADD 2
ST 9076 2022 ADD 3
ST 9076 2022 ADD 4
ST 9076 2022 INIT
Consultation
16/01/2024
- Parliamentary committee responsible
- Committee on Economic and Monetary Affairs
- Rapporteur
- Luděk NIEDERMAYER
- Legal basis:
- 12016E115 ;
- Procedure:
- Consultation procedure (CNS)
- Documents:
- P9_TA(2024)0006 (Texts adopted)
P9_A(2023)0387 (Report) - CELEX number of the main document:
- 52024AP0006
Opinions
26/10/2022
- Responsible body:
- Section for Economic and Monetary Union and Economic and Social Cohesion
- Rapporteur:
- Petru Sorin DANDEA
- Co-rapporteur:
- Krister ANDERSSON
- Procedure:
- Consultation procedure (CNS)
- Plenary session:
- 573
- Plenary date:
- 26/10/2022 - 27/10/2022
- Documents:
- EESC 2022-02917
- CELEX number of the main document:
- 52022AE2917
Proposal
12/05/2022
- 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
- Addressee for mandatory consultation:
- European Parliament ; European Economic and Social Committee ; National parliaments
- Legal basis:
- 12016E115 ;
- Procedure:
- Consultation procedure (CNS)
- Documents:
- COM/2022/216/FINAL
SEC/2022/204
SWD/2022/144/FINAL
SWD/2022/145/FINAL
SWD/2022/146/FINAL - CELEX number of the main document:
- 52022SC0144(01) ; 52022SC0145(01) ; 52022SC0144 ; 52022SC0146 ; 52022SC0146(01) ; 52022PC0216 ; 52022SC0145