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Domain: All, EUROVOC descriptor: basis of tax assessment, Type of legislative procedure: Special legislative procedure — EP consulted (CNS), Search language: English
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Opinion of the European Economic and Social Committee on the ‘Proposal for a Council Directive on a Common Consolidated Corporate Tax Base (CCCTB)’ (COM(2016) 683 final — 2016/0336 (CNS)) and on the ‘Proposal for a Council Directive on a Common Corporate Tax Base’ (COM(2016) 685 final — 2016/0337 (CNS))

CELEX number:
52016AE2205
Author:
European Economic and Social Committee
Date of document:
20/09/2017; Date of vote

Proposal for a COUNCIL DIRECTIVE on a Common Consolidated Corporate Tax Base (CCCTB)

COM/2016/0683 final - 2016/0336 (CNS)

CELEX number:
52016PC0683
Author:
European Commission, Directorate-General for Taxation and Customs Union
Date of document:
25/10/2016

COMMISSION STAFF WORKING DOCUMENT IMPACT ASSESSMENT Accompanying the document Proposals for a Council Directive on a Common Corporate Tax Base and a Common Consolidated Corporate Tax Base (CCCTB)

SWD/2016/0341 final - 2016/0336 (CNS)

CELEX number:
52016SC0341
Author:
European Commission, Directorate-General for Taxation and Customs Union
Date of document:
25/10/2016

Common consolidated corporate tax base * European Parliament legislative resolution of 19 April 2012 on the proposal for a Council directive on a Common Consolidated Corporate Tax Base (CCCTB) (COM(2011)0121 – C7-0092/2011 – 2011/0058(CNS))

CELEX number:
52012AP0135
Author:
European Parliament, Committee on Economic and Monetary Affairs, Committee on the Internal Market and Consumer Protection
Date of document:
19/04/2012; Date of vote

Common system of value added tax and duration of obligation to respect a minimum standard rate * European Parliament legislative resolution of 23 November 2010 on the proposal for a Council directive amending Directive 2006/112/EC on the common system of value added tax, with regard to the duration of the obligation to respect a minimum standard rate (COM(2010)0331 – C7-0173/2010 – 2010/0179(CNS))

CELEX number:
52010AP0417
Author:
European Parliament, Committee on Economic and Monetary Affairs
Date of document:
23/11/2010; Date of vote

Opinion of the Committee of the Regions on the ‘Common consolidated corporate tax base (CCCTB)’

CELEX number:
52011AR0152
Author:
European Committee of the Regions
Date of document:
14/12/2011; Date of vote

Refund of value added tax * European Parliament legislative resolution of 22 September 2010 on the proposal for a Council directive amending Directive 2008/9/EC laying down detailed rules for the refund of value added tax, provided for in Directive 2006/112/EC, to taxable persons not established in the Member State of refund but established in another Member State (COM(2010)0381 – C7-0201/2010 – 2010/0205(CNS))

CELEX number:
52010AP0330
Author:
European Parliament, Committee on Economic and Monetary Affairs
Date of document:
22/09/2010; Date of vote

Opinion of the European Economic and Social Committee on the ‘Proposal for a Council directive on a Common Consolidated Corporate Tax Base (CCCTB)’ COM(2011) 121 final — 2011/0058 (CNS)

CELEX number:
52011AE1585
Author:
European Economic and Social Committee
Date of document:
26/10/2011; Date of vote

Proposal for a COUNCIL REGULATION on the methods and procedure for making available the own resource based on the value added tax

/* COM/2011/0737 final - 2011/0333 (CNS) */

CELEX number:
52011PC0737
Author:
European Commission
Date of document:
09/11/2011
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