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Procedure 11787
Procedure
COM (1993) 293 - 2: Proposal for a Council Directive amending Directive 90/435/EEC of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different 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:
- 09.20.20.00 Taxation / Direct taxation / Corporation tax 17.10.00.00 Law relating to undertakings / Company law
- Decision mode:
- Written procedure
- Documents:
- COM/2004/542/26
JO C/2005/75/10 - CELEX number of the main document:
- 52005XC0324(02) ; 52004DC0542
- Rapporteur:
- Robert PELLETIER
- Documents:
- JO C/1994/34/39
- CELEX number of the main document:
- 51993AC1167
26/07/1993: Transmission to Parliament
- Leading service:
- Directorate-General for Taxation and Customs Union
- Associated service:
- 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:
- Written 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:
- EUR-OP
- Documents:
- COM/1993/293/FINAL/2
CS/1993/8261
JO C/1993/225/5 - CELEX number of the main document:
- 51993PC0293(02)
26/07/1993: Transmission to Council
- Legal basis:
- Traité/CE/art 94
- Documents:
- SEC/1999/581/FINAL
- Decision:
- Approval with amendments
- Rapporteur:
- Patrick COX
- Remarks:
- Conciliation possible for EP
- Documents:
- JO C/1994/128/91
- Decision:
- Refusal
- Taking over:
- Peter SCHMIDHUBER
- Remarks:
- Prop. upheld by Comm
- Rapporteur:
- Patrick COX
- Author of report:
- Committee on Economic and Monetary Affairs
- Documents:
- A3/1994/78
PE/207397/ECOP/FIN