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Procedure 11773
Procedure
COM (1990) 595: PROPOSAL FOR A COUNCIL DIRECTIVE CONCERNING ARRANGEMENTS FOR THE TAKING INTO ACCOUNT BY ENTERPRISES OF THE LOSSES OF THEIR PERMANENT ESTABLISHMENTS AND SUBSIDIARIES SITUATED IN OTHER MEMBER STATES
-
European Commission
-
European Parliament
- Legal basis:
- Commission: Traité/CEE/art 100; Traité/CE/art 94;
- Type of file:
- Proposal for a Directive
- Directory code:
- 17.10.00.00 Law relating to undertakings / Company law 09.20.20.00 Taxation / Direct taxation / Corporation tax
06/12/1990: Transmission to Council
08/02/1991: Transmission to Parliament
- Documents:
- JO C/1991/120/41
- CELEX number of the main document:
- 51991AC0436
- Decision:
- Approval with amendments
- Decision mode:
- Procedure without report
- Rapporteur:
- MERZ
- Documents:
- JO C/1992/94/153
- CELEX number of the main document:
- 51992AP0020
- Leading service:
- Directorate-General for Taxation and Customs Union
- Associated service:
- DG I – External Relations: Commercial Policy and Relations with North America, the Far East, Australia and New Zealand ; DG II – Economic and Financial Affairs ; DG III – Industry ; DG XXIII – Enterprise Policy, Distributive Trades, Tourism and Cooperatives ; Directorate-General for Competition ; Directorate-General for Taxation and Customs Union
- Decision mode:
- Oral procedure
- Addressee for formal act:
- Council of the European Union
- Addressee for mandatory consultation:
- European Parliament ; European Economic and Social Committee
- Legal basis:
- Traité/CEE/art 100
- Type of file:
- Proposal for a Directive
- Remarks:
- White Paper
EUR-OP - Documents:
- COM/1990/595/FINAL
CS/1991/4432
JO C/1991/53/30 - CELEX number of the main document:
- 51990PC0595
- Decision:
- Refusal
- Taking over:
- Christiane SCRIVENER
- Remarks:
- Prop. upheld by Comm
- Legal basis:
- Traité/CE/art 94
- Documents:
- SEC/1999/581/FINAL
- Documents:
- COM/2001/763/FINAL
JO C/2004/5/20 - CELEX number of the main document:
- 52001DC0763
- Documents:
- COM/2001/763/FINAL/2
- CELEX number of the main document:
- 52001DC0763R(01)