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Document 52023PC0528
Head Office Tax system for small and medium sized enterprises
Förslag till RÅDETS DIREKTIV om inrättande av ett huvudkontorsbaserat skattesystem för mikroföretag samt små och medelstora företag och om ändring av direktiv 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:
- skattepolitik; gemensam tullpolitik; bolagsskatt; europeiskt skattesamarbete; inre marknad; skatterätt; små och medelstora företag; skatteunderlag; skatt på inkomst av näringsverksamhet; skatteharmonisering; etableringsrätt; huvudkontor
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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