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Document 32004L0076
Procedure 2004/0076/CNS
COM (2004) 243: Proposal for a Council Directive amending Directive 2003/49/EC as regards the possibility for certain Member States to apply transitional periods for the application of a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States
Adopted acts: 32004L0076
-
Economic and Social Committee
-
Council of the European Union
-
European Commission
-
European Parliament
- Legal basis:
Commission: 12002E094;- Procedure:
- Postup konzultácie (CNS)
- Type of file:
- Smernica
NÁVRH SMERNICE - EuroVoc thesaurus:
- skupina spoločností; daňová harmonizácia; daň
- Directory code:
- 17.10.00.00 Predpisy týkajúce sa podnikov / Právo obchodných spoločností 09.20.30.00 Zdaňovanie / Priame dane / Zamedzenie dvojitého zdanenia
- Decision mode:
- Jednomyselnost
- Rapporteur:
- Umberto BURANI
- Documents:
- CESE/2004/660
BULLETIN/2004/4/1.3.42
JO C/2004/117/21 - CELEX number of the main document:
- 52004AE0660
- Council agenda:
- BOD "A" PROGRAMU RADY
- Council session:
- 2579
- Subject:
- SPRAVODLIVOSŤ A VNÚTORNÉ ZÁLEŽITOSTI
- Type of file:
- Smernica
- Documents:
- CS/2004/8667
CS/2004/8847
CS/2004/8990/ADD 1
PRES/2004/123
BULLETIN/2004/4/1.3.42
JO L/2004/157/106
JO L/2004/195/33 - CELEX number of the main document:
- 32004L0076
- Leading person:
- Frits BOLKESTEIN
- Leading service:
- Generálne riaditeľstvo pre dane a colnú úniu
- Decision mode:
- Písomný postup
- Addressee for formal act:
- Rada Európskej únie
- Addressee for mandatory consultation:
- Európsky parlament ; Európsky hospodársky a sociálny výbor
- Legal basis:
- 12002E094
- Procedure:
- Postup konzultácie (CNS)
- Type of file:
- NÁVRH SMERNICE
- Documents:
- COM/2004/243/FINAL
CS/2004/8224
C5/2004/187
BULLETIN/2004/4/1.3.42
JO C/2004/122/55 - CELEX number of the main document:
- 52004PC0243
01/04/2004: Postúpenie Európskemu parlamentu
01/04/2004: Postúpenie Rade
- Decision:
- Schválenie bez pozmeňujúcich návrhov
- Rapporteur:
- Christa RANDZIO-PLATH
- Documents:
- A5/2004/276
BULLETIN/2004/4/1.3.42
JO C E/2004/104/548 - CELEX number of the main document:
- 52004AP0316