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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

COMMISSION STAFF WORKING DOCUMENT 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/2022/145 final/2

CELEX number:
52022SC0145(01)
Form:
Impact assessment
Author:
European Commission, Directorate-General for Taxation and Customs Union
Date of document:
11/05/2022

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

CELEX number:
52022PC0216
Form:
Proposal for a directive
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

CELEX number:
52022SC0146
Form:
Summary of impact assessment
Author:
European Commission, Directorate-General for Taxation and Customs Union
Date of document:
11/05/2022

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

SWD/2022/145 final

CELEX number:
52022SC0145
Form:
Impact assessment
Author:
European Commission, Directorate-General for Taxation and Customs Union
Date of document:
11/05/2022

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

SWD/2022/144 final

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

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

CELEX number:
52022PC0039
Form:
Proposal for a directive
Author:
European Commission, Directorate-General for Taxation and Customs Union
Date of document:
10/02/2022

European Parliament resolution of 26 March 2019 on financial crimes, tax evasion and tax avoidance (2018/2121(INI))

CELEX number:
52019IP0240
Form:
Own-initiative resolution
Author:
European Parliament
Date of document:
26/03/2019; Date of vote
Number of pages:
55

COMMUNICATION FROM THE COMMISSION TO THE COUNCIL in accordance with Article 395 of Council Directive 2006/112/EC

COM/2020/811 final

CELEX number:
52020DC0811
Form:
Communication
Author:
European Commission, Directorate-General for Taxation and Customs Union
Date of document:
17/12/2020

State aid — Belgium — State aid SA.53975 (2019/NN) — Excess profit exemption granted to Omega Pharma — Invitation to submit comments pursuant to Article 108(2) of the Treaty on the Functioning of the European UnionText with EEA relevance.

C/2019/6585

CELEX number:
52020AS53975
Form:
Announcements
Author:
European Commission, Directorate-General for Competition
Date of document:
16/09/2019
Number of pages:
41
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Domain: All, Subdomain: Preparatory documents, EUROVOC descriptor: basis of tax assessment, Search language: English