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2003/0331/CNS
Procedure 2003/0331/CNS
COM (2003) 841: Proposal for a Council Directive amending Directive 2003/49/EC on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States
-
European Commission
-
Economic and Social Committee
-
Council of the European Union
-
European Parliament
- Legal basis:
- Commission: 12008E115; 12002E094 ; TFUE/art 115
- Procedure:
- Consultation procedure (CNS)
- Type of file:
- Proposal for a Directive
- EuroVoc thesaurus:
- tax system; group of companies; tax harmonisation
- Directory code:
- 09.20.30.00 Taxation / Direct taxation / Elimination of double taxation 17.10.00.00 Law relating to undertakings / Company law
- Legal basis:
- 12008E115
- Documents:
- COM/2009/665/FINAL
- CELEX number of the main document:
- 52009DC0665
- Documents:
- JO C/2010/252/7
- CELEX number of the main document:
- 52010XC0918(02)
- Decision mode:
- Unanimity
- Rapporteur:
- Umberto BURANI
- Documents:
- CESE/2004/530
BULLETIN/2004/4/1.3.40
JO C/2004/112/113 - CELEX number of the main document:
- 52004AE0530
- Council agenda:
- ITEM "B" ON COUNCIL AGENDA
- Council session:
- 2666
- Subject:
- ECONOMIC AND FINANCIAL AFFAIRS
- Documents:
- CS/2005/9888
PRES/2005/124
- Decision:
- Approval with amendments
- Rapporteur:
- Othmar KARAS
- Documents:
- A5/2004/150
BULLETIN/2004/3/1.3.45
- Decision:
- Refusal
31/12/2003: Transmission to Council
31/12/2003: 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
- Legal basis:
- 12002E094 ; TFUE/art 115
- Procedure:
- Consultation procedure (CNS)
- Type of file:
- Proposal for a Directive
- Documents:
- COM/2003/841/FINAL
CS/2004/5061
C5/2004/54
BULLETIN/2003/12/1.3.47
JO C/2004/96/37 - CELEX number of the main document:
- 52003PC0841