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Document 32016L1164
Procedure 2016/0011/CNS
COM (2016) 26: Propuesta de DIRECTIVA DEL CONSEJO por la que se establecen normas contra las prácticas de elusión fiscal que afectan directamente al funcionamiento del mercado interior
Completed (Adopted act: 32016L1164)
Type: Procedimiento de consulta (CNS)
- Legal basis:
Commission: 12012E115 ;- Type of file:
- Directiva
- EuroVoc thesaurus:
- fraude fiscal; armonización fiscal; impuesto sobre sociedades
- Directory code:
- 09.50.00.00 Fiscalidad / Lucha contra el fraude y la evasión fiscal
-
Council of the European Union
-
European Commission
-
Economic and Social Committee
-
European Parliament
Steps of procedure 2016/0011/CNS
/
Publicación en el Diario Oficial
- Date of publication
- 19/07/2016
- CELEX number of the main document:
- 32016L1164
Adoption
12/07/2016
- Type of file:
- Directiva
- Documents:
- CS-PRES/2016/11052
CSST/2016/10539
CSST/2016/11010
CSST/2016/11172/ADD 1
JO L/2016/193/1
Negotiation
17/06/2016
- Documents:
- CS-PRES/2016/10324
CSST/2016/10451/ADD 1
25/05/2016
- Documents:
- CS-PRES/2016/9342
CSST/2016/9518/ADD 1
12/02/2016
- Documents:
- CS-PRES/2016/5936
CSST/2016/6109
Consultation
08/06/2016
- Decision:
- Aprobación con enmiendas
- Rapporteur:
- Hugues BAYET
- Documents:
- A8/2016/189
TA/2016/265/P8
Opinions
28/04/2016
- Decision mode:
- Mayoría
- Rapporteur:
- Petru Sorin DANDEA
- Documents:
- CESE/2016/1284
JO C/2016/264/93 - CELEX number of the main document:
- 52016AE1284
Proposal
28/01/2016
- Leading person:
- Pierre MOSCOVICI
- Leading service:
- Dirección General de Fiscalidad y Unión Aduanera
- Addressee for formal act:
- Consejo de la Unión Europea
- Addressee for information:
- Supervisor Europeo de Protección de Datos
- Addressee for mandatory consultation:
- Parlamento Europeo ; Comité Económico y Social Europeo ; Parlamentos nacionales
- Legal basis:
- 12012E115 ;
- Procedure:
- Procedimiento de consulta (CNS)
- Documents:
- COM/2016/26/FINAL
- CELEX number of the main document:
- 52016PC0026