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Document 52023PC0528
Head Office Tax system for small and medium sized enterprises
Predlog DIREKTIVA SVETA o uvedbi sistema davčnih pravil države sedeža za mikro, mala in srednja podjetja ter spremembi Direktive 2011/16/EU
- Initiative summary:
- BEFIT will propose a comprehensive solution to business taxation for the EU, based on the key features of a common set of rules for the tax base and a fairer and more effective approach to the allocation of profits between Member States. It will aim to create a reduction in compliance costs and a coherent approach to corporate taxation in the EU.
- EuroVoc thesaurus:
- fiskalna politika; skupna tarifna politika; davek na dobiček pravnih oseb; evropsko sodelovanje na področju davkov; enotni trg; davčno pravo; mala in srednje velika podjetja; davčna osnova; davek od dohodkov iz dejavnosti; davčno usklajevanje; pravica do ustanavljanja; sedež podjetja
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- Documents:
-
Ares(2022)7423761 (Call for evidence for an impact assessment)
Ares(2023)3226215 (Factual summary report of the public consultation)
Ares(2022)7599600 (Call for evidence for an impact assessment)
Ares(2022)7086603 (Call for evidence for an impact assessment) - Leading service:
- Directorate-General for Taxation and Customs Union
- Planned adoption period:
- 01/07/2023 - 30/09/2023
- Check the status of this initiative on the Better Regulation Portal
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- Consultation type:
- Stakeholder feedback
- Consultation duration (weeks):
- 4
-
- Consultation type:
- Public consultation
- Consultation duration (weeks):
- 12
-
- Consultation type:
- Stakeholder feedback
- Consultation duration (weeks):
- 4
-
- Consultation type:
- Stakeholder feedback
- Consultation duration (weeks):
- 4
-
- Consultation type:
- Stakeholder feedback
- Consultation duration (weeks):
- 4
-
- Documents:
-
COM/2023/528 final (Proposal for a directive)
Impact assessment
SWD/2023/303 final (Summary of impact assessment)
Staff working document - Leading service:
- Directorate-General for Taxation and Customs Union
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- Consultation type:
- Stakeholder feedback
- Consultation duration (weeks):
- 8