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Document 32005L0019
Procedure 2003/0239/CNS
COM (2003) 613: Proposal for a Council Directive amending Directive 90/434/EEC of 23 July 1990 on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States
Adopted acts: 32005L0019
-
European Commission
-
Economic and Social Committee
-
European Parliament
-
Council of the European Union
- Legal basis:
Commission: 11957E094- Procedure:
- Consultation procedure (CNS)
- Type of file:
- Directive
Proposal for a Directive - EuroVoc thesaurus:
- tax system; merger; demerger
- Directory code:
- 17.10.00.00 Law relating to undertakings / Company law 09.20.20.00 Taxation / Direct taxation / Corporation tax
- Council agenda:
- ITEM "A" ON COUNCIL AGENDA
- Council session:
- 2638
- Subject:
- ECONOMIC AND FINANCIAL AFFAIRS
- Type of file:
- Directive
- Documents:
- CS/2004/16276
CS/2005/6281
CS/2005/6504/ADD I
PRES/2005/21
IP/2005/193
BULLETIN/2005/1/2/1.3.67
JO L/2005/58/19 - CELEX number of the main document:
- 32005L0019
- Council agenda:
- ITEM "A" ON COUNCIL AGENDA
- Council session:
- 2628
- Subject:
- ECONOMIC AND FINANCIAL AFFAIRS
- Documents:
- CS/2004/15490
PRES/2004/339
BULLETIN/2004/12/1.3.43
- Decision:
- Refusal
- Decision:
- Approval with amendments
- Rapporteur:
- Othmar KARAS
- Documents:
- A5/2004/121
- Decision mode:
- Majority
- Rapporteur:
- Guido RAVOET
- Documents:
- CESE/2004/312
BULLETIN/2004/1/2/1.3.55
JO C/2004/110/30 - CELEX number of the main document:
- 52004AE0312
17/10/2003: Transmission to Council
17/10/2003: Transmission to Parliament
- Leading person:
- Frits BOLKESTEIN
- 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
- Addressee for optional consultation:
- European Committee of the Regions
- Legal basis:
- 11957E094
- Procedure:
- Consultation procedure (CNS)
- Type of file:
- Proposal for a Directive
- Documents:
- COM/2003/613/FINAL
CS/2003/13841
C5/2003/506
IP/2003/1418
BULLETIN/2003/10/1.3.34
JO C/2004/96/21 - CELEX number of the main document:
- 52003PC0613