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Opinion of the European Economic and Social Committee on Proposal for a Council Directive establishing a Head Office Tax system for micro, small and medium sized enterprises, and amending Directive 2011/16/EU (COM(2023) 528 final — 2023/0320 (CNS))

EESC 2023/04262

CELEX number:
52023AE4262
Form:
Opinion
Author:
European Economic and Social Committee
Date of document:
17/01/2024; Date of vote

Proposal for a COUNCIL DIRECTIVE establishing a Head Office Tax system for micro, small and medium sized enterprises, and amending Directive 2011/16/EU

COM/2023/528 final

CELEX number:
52023PC0528
Form:
Proposal for a directive
Author:
European Commission, Directorate-General for Taxation and Customs Union
Date of document:
12/09/2023

COMMISSION STAFF WORKING DOCUMENT EXECUTIVE SUMMARY OF THE IMPACT ASSESSMENT REPORT Accompanying the document Proposal for a Council Directive establishing a Head Office Tax system for small and medium-sized enterprises, and amending Directive 2011/16/EU

SWD/2023/303 final

CELEX number:
52023SC0303
Form:
Summary of impact assessment
Author:
European Commission, Directorate-General for Taxation and Customs Union
Date of document:
12/09/2023

COMMISSION STAFF WORKING DOCUMENT IMPACT ASSESSMENT REPORT Accompanying the document Proposal for a COUNCIL DIRECTIVE establishing a Head Office Tax system for micro, small and medium sized enterprises, and amending Directive 2011/16/EU

SWD/2023/302 final

CELEX number:
52023SC0302
Form:
Impact assessment
Author:
European Commission, Directorate-General for Taxation and Customs Union
Date of document:
12/09/2023

COMMISSION STAFF WORKING DOCUMENT Subsidiarity Grid Accompanying the documents Proposal for a Council Directive on Business in Europe: Framework for Income Taxation; Proposal for a Council Directive on establishing a Head Office Tax system for micro, small and medium sized enterprises and amending Directive 2011/16/EU; and Proposal for a Council Directive on Transfer Pricing

SWD/2023/301 final

CELEX number:
52023SC0301
Form:
Staff working document
Author:
European Commission, Directorate-General for Taxation and Customs Union
Date of document:
12/09/2023

Opinion of the European Economic and Social Committee on Proposal for a Council Directive on laying down rules on a debt-equity bias reduction allowance and on limiting the deductibility of interest for corporate income tax purposes (COM(2022) 216 final – 2022/0154 (CNS))

EESC 2022/02917

CELEX number:
52022AE2917
Form:
Opinion
Author:
European Economic and Social Committee
Date of document:
26/10/2022; Date of vote
Number of pages:
5

European Parliament legislative resolution of 3 May 2022 on the proposal for a Council directive amending Directive 2006/112/EC as regards the extension of the application period of the optional reverse charge mechanism in relation to supplies of certain goods and services susceptible to fraud and of the Quick Reaction Mechanism against VAT fraud (COM(2022)0039 — C9-0053/2022 — 2022/0027(CNS))

CELEX number:
52022AP0131
Form:
Legislative resolution
Author:
European Parliament, Committee on Economic and Monetary Affairs
Date of document:
03/05/2022; Date of vote
Number of pages:
1

Opinion of the European Economic and Social Committee on the Proposal for a Council Directive amending Directive 2006/112/EC as regards the extension of the application period of the optional reverse charge mechanism in relation to supplies of certain goods and services susceptible to fraud and of the Quick Reaction Mechanism against VAT fraud (COM(2022) 39 final — 2022/0027 (CNS))

EESC 2022/01319

CELEX number:
52022AE1319
Form:
Opinion
Author:
European Economic and Social Committee
Date of document:
23/03/2022; Date of vote
Number of pages:
1

COMMISSION STAFF WORKING DOCUMENT Subsidiarity Grid Accompanying the document Proposal for a COUNCIL DIRECTIVE on laying down rules on a debt-equity bias reduction allowance and on limiting the deductibility of interest for corporate income tax purposes

SWD/2022/144 final/2

CELEX number:
52022SC0144(01)
Form:
Staff working document
Author:
European Commission, Directorate-General for Taxation and Customs Union
Date of document:
11/05/2022

COMMISSION STAFF WORKING DOCUMENT EXECUTIVE SUMMARY OF THE IMPACT ASSESSMENT REPORT Accompanying the document Proposal for a Council Directive on laying down rules on a debt-equity bias reduction allowance and on limiting the deductibility of interest for corporate income tax purposes

SWD/2022/146 final/2

CELEX number:
52022SC0146(01)
Form:
Summary of impact assessment
Author:
European Commission, Directorate-General for Taxation and Customs Union
Date of document:
11/05/2022
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Domain: All, Subdomain: Preparatory documents, EUROVOC descriptor: basis of tax assessment, Directory code, 1st level: Taxation, Search language: English