English
Select your language
Official EU languages:
Access to European Union law
EUR-Lex
Access to European Union law
This document is an excerpt from the EUR-Lex website
Use quotation marks to search for an "exact phrase". Append an asterisk (*) to a search term to find variations of it (transp*, 32019R*). Use a question mark (?) instead of a single character in your search term to find variations of it (ca?e finds case, cane, care).
Need more search options? Use the
Advanced search
1990/1054/CNS
Procedure 1990/1054/CNS
COM (1990) 571: PROPOSAL FOR A COUNCIL DIRECTIVE ON A COMMON SYSTEM OF TAXATION APPLICABLE TO INTEREST AND ROYALTY PAYMENTS MADE BETWEEN PARENT COMPANIES AND SUBSIDIARIES IN DIFFERENT MEMBER STATES
-
European Commission
-
European Parliament
- Legal basis:
- Commission: 11957E100;
- Procedure:
- Consultation procedure (CNS)
- 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
- Leading service:
- DG XV – Internal Market and Financial Services
- Decision mode:
- Empowerment procedure
- Addressee for formal act:
- Council of the European Union
- Procedure:
- Consultation procedure (CNS)
- Type of file:
- Proposal for a Directive
- Remarks:
- Follow-up to EP opinion
Follow-up to Economic and Social Committee opinion
EUR-OP - Documents:
- COM/1993/196/FINAL
JO C/1993/178/18 - CELEX number of the main document:
- 51993PC0196
- Decision:
- Partial agreement
- Taking over:
- Christiane SCRIVENER
- Remarks:
- Undertaking respected
10/06/1993: Transmission to EP of amended proposal
- Leading service:
- DG XV – Internal Market and Financial Services
- 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:
- 11957E100
- Procedure:
- Consultation procedure (CNS)
- Type of file:
- Proposal for a Directive
- Remarks:
- EUR-OP
- Documents:
- COM/1990/571/FINAL
CS/1991/4427/91/FISC7
C3/1991/54
JO C/1991/53/26 - CELEX number of the main document:
- 51990PC0571
06/12/1990: Transmission to Council
10/06/1993: Transmission of the amended proposal to the Council
07/12/1994: Withdrawal by Commission
- Rapporteur:
- MERZ
- Author of report:
- Committee on Economic and Monetary Affairs
- Documents:
- A3/1991/248
PE/148338/ECO/FIN
- Decision:
- Approval with amendments
- Rapporteur:
- MERZ
- Documents:
- JO C/1992/67/195
- CELEX number of the main document:
- 51991AP0248
08/02/1991: Transmission to Parliament
- Documents:
- JO C/1991/120/15
- CELEX number of the main document:
- 51991AC0411