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Document 32015L0121
Procedure 2013/0400/CNS
COM (2013) 814: Proposal for a COUNCIL DIRECTIVE amending Directive 2011/96/EU on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States
Completed (Adopted act: 32015L0121; 32014L0086)
Type: Consultation procedure (CNS), Special legislative procedure — EP consulted (CNS)
- Legal basis:
- European Parliament: 12012E115 ; ;
Commission: 12012E115; - Type of file:
- Directive
Proposal for a Directive - EuroVoc thesaurus:
- tax evasion; tax harmonisation; corporation tax
- Directory code:
- 09.20.20.00 Taxation / Direct taxation / Corporation tax
-
European Parliament
-
Council of the European Union
-
European Commission
-
Economic and Social Committee
Steps of procedure 2013/0400/CNS
/
Publication in the Official Journal
- Date of publication
- 28/01/2015
- CELEX number of the main document:
- 32015L0121
Publication in the Official Journal
- Date of publication
- 25/07/2014
- CELEX number of the main document:
- 32014L0086
Adoption
27/01/2015
- Type of file:
- Directive
- Documents:
- CS-PRES/2015/5607
CSST/2014/16633
CSST/2015/5463
JO L/2015/21/1
08/07/2014
- Type of file:
- Directive
- Documents:
- CS-PRES/2014/11615
CSST/2014/10996
CSST/2014/11504
CSST/2014/11684/ADD 1
JO L/2014/219/40
Negotiation
09/12/2014
- Documents:
- CS-PRES/2014/16603
CSST/2014/16273
07/12/2014
20/06/2014
- Documents:
- CS-PRES/2014/11124
CSST/2014/11196
06/05/2014
- Documents:
- CS-PRES/2014/9273
CSST/2014/9576
Consultation
02/04/2014
- Parliamentary committee responsible
- Committee on Economic and Monetary Affairs
- Rapporteur
- Mojca KLEVA KEKUŠ
- Parliamentary committee for opinion
- Committee on Legal Affairs
- Rapporteur
- Lidia Joanna GERINGER de OEDENBERG
- Legal basis:
- 12012E115 ;
- Procedure:
- Consultation procedure (CNS)
- Documents:
- P7_TA(2014)0275 (Texts adopted)
P7_A(2014)0243 (Report)
JURI_AD(2014)526293 (Opinion)
02/04/2014
- Decision:
- Approval with amendments
- Rapporteur:
- Mojca KLEVA KEKUŠ
- Documents:
- A7/2014/243
JO C/2017/408/397
TA/2014/275/P7 - CELEX number of the main document:
- 52014AP0275
09/07/2014
- Decision:
- Partial agreement
Opinions
25/03/2014
- Decision mode:
- Procedure without debate
- Rapporteur:
- Petru Sorin DANDEA
- Documents:
- CESE/2014/8092
JO C/2014/226/40 - CELEX number of the main document:
- 52013AE8092
Proposal
25/11/2013
- Documents:
- SWD/2013/473/FINAL
- CELEX number of the main document:
- 52013SC0473
25/11/2013
- Documents:
- SWD/2013/475/FINAL
- CELEX number of the main document:
- 52013SC0475
25/11/2013
- Documents:
- SWD/2013/474/FINAL
- CELEX number of the main document:
- 52013SC0474
25/11/2013
- Leading person:
- Algirdas Gediminas ŠEMETA
- 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:
- 12012E115
- Procedure:
- Special legislative procedure — EP consulted (CNS)
- Type of file:
- Proposal for a Directive
- Documents:
- COM/2013/814/FINAL
IP/2013/1149 - CELEX number of the main document:
- 52013PC0814
Transmission to Parliament
25/11/2013
Transmission to Council
25/11/2013