BETA


1993/1204(CNS) Company taxation: common system for mergers, divisions, transfers of assets and exchange of shares

Progress: Procedure lapsed or withdrawn

Legal Basis:
EC Treaty (after Amsterdam) EC 094

Events

2004/08/06
   all - Additional information
Details

As this proposal is no longer of topical interest, it has been withdrawn by the Commission.

1997/05/12
   CSL - Debate in Council
Documents
1997/05/12
   CSL - Council Meeting
1994/04/19
   EP - Text adopted by Parliament, 1st reading/single reading
1994/04/19
   EP - Decision by Parliament
Documents
1994/04/18
   EP - Debate in Parliament
1994/02/17
   EP - Committee report tabled for plenary, 1st reading/single reading
1994/02/17
   EP - Vote in committee
1994/02/16
   EP - Committee report tabled for plenary, 1st reading/single reading
Documents
1993/11/24
   ESC - Economic and Social Committee: opinion, report
1993/09/13
   EP - Committee referral announced in Parliament
1993/07/26
   EC - Legislative proposal
1993/07/25
   EC - Legislative proposal published

Documents

History

(these mark the time of scraping, not the official date of the change)

docs/0
date
1993-07-26T00:00:00
docs
summary
type
Legislative proposal
body
EC
docs/2
date
1994-04-19T00:00:00
docs
type
Text adopted by Parliament, 1st reading/single reading
body
EP
docs/3
date
1994-04-19T00:00:00
docs
type
Text adopted by Parliament, 1st reading/single reading
body
EP
docs/3/docs/0/url
Old
https://eur-lex.europa.eu/JOHtml.do?uri=OJ:C:1994:128:SOM:EN:HTML
New
https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ:C:1994:128:TOC
events/0/date
Old
1993-07-26T00:00:00
New
1993-07-25T00:00:00
events/3/date
Old
1994-02-17T00:00:00
New
1994-02-16T00:00:00
docs/0
date
1993-11-24T00:00:00
docs
type
Economic and Social Committee: opinion, report
body
ESC
docs/0
date
1993-11-24T00:00:00
docs
type
Economic and Social Committee: opinion, report
body
ESC
docs/1/docs/0/url
Old
http://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ:C:1994:077:TOC
New
https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ:C:1994:077:TOC
docs/2/docs/0/url
Old
http://eur-lex.europa.eu/JOHtml.do?uri=OJ:C:1994:128:SOM:EN:HTML
New
https://eur-lex.europa.eu/JOHtml.do?uri=OJ:C:1994:128:SOM:EN:HTML
events/0/docs/0/url
Old
http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=1993&nu_doc=293
New
https://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=1993&nu_doc=293
events/1/type
Old
Committee referral announced in Parliament, 1st reading/single reading
New
Committee referral announced in Parliament
events/2/type
Old
Vote in committee, 1st reading/single reading
New
Vote in committee
events/4/docs/0/url
Old
http://www.europarl.europa.eu/sides/getDoc.do?secondRef=TOC&language=EN&reference=19940418&type=CRE
New
https://www.europarl.europa.eu/doceo/document/EN&reference=19940418&type=CRE
events/5/type
Old
Decision by Parliament, 1st reading/single reading
New
Decision by Parliament
activities
  • date: 1993-07-26T00:00:00 docs: url: http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=1993&nu_doc=293 title: COM(1993)0293 type: Legislative proposal published celexid: CELEX:51993PC0293(02):EN body: EC commission: type: Legislative proposal published
  • date: 1993-09-13T00:00:00 body: EP type: Committee referral announced in Parliament, 1st reading/single reading
  • date: 1994-02-17T00:00:00 body: EP docs: type: Committee report tabled for plenary, 1st reading/single reading title: A3-0078/1994 type: Vote in committee, 1st reading/single reading
  • date: 1994-04-18T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?secondRef=TOC&language=EN&reference=19940418&type=CRE type: Debate in Parliament title: Debate in Parliament body: EP type: Debate in Parliament
  • date: 1994-04-19T00:00:00 docs: type: Decision by Parliament, 1st reading/single reading title: T3-0220/1994 body: EP type: Decision by Parliament, 1st reading/single reading
  • body: CSL meeting_id: 2004 docs: url: http://register.consilium.europa.eu/content/out?lang=EN&typ=SET&i=SMPL&ROWSPP=25&RESULTSET=1&NRROWS=500&DOC_LANCD=EN&ORDERBY=DOC_DATE+DESC&CONTENTS=2004*&MEET_DATE=12/05/1997 type: Debate in Council title: 2004 council: Economic and Financial Affairs ECOFIN date: 1997-05-12T00:00:00 type: Council Meeting
  • date: 2004-08-06T00:00:00 body: all type: Additional information
committees
    council
    • body: CSL type: Council Meeting council: Economic and Financial Affairs ECOFIN meeting_id: 2004 url: http://register.consilium.europa.eu/content/out?lang=EN&typ=SET&i=SMPL&ROWSPP=25&RESULTSET=1&NRROWS=500&DOC_LANCD=EN&ORDERBY=DOC_DATE+DESC&CONTENTS=2004*&MEET_DATE=12/05/1997 date: 1997-05-12T00:00:00
    docs
    • date: 1993-11-24T00:00:00 docs: url: https://dm.eesc.europa.eu/EESCDocumentSearch/Pages/redresults.aspx?k=(documenttype:AC)(documentnumber:1167)(documentyear:1993)(documentlanguage:EN) title: CES1167/1993 url: http://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ:C:1994:034:TOC title: OJ C 034 02.02.1994, p. 0039 type: Economic and Social Committee: opinion, report body: ESC
    • date: 1994-02-17T00:00:00 docs: url: http://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ:C:1994:077:TOC title: OJ C 077 14.03.1994, p. 0002 title: A3-0078/1994 type: Committee report tabled for plenary, 1st reading/single reading body: EP
    • date: 1994-04-19T00:00:00 docs: url: http://eur-lex.europa.eu/JOHtml.do?uri=OJ:C:1994:128:SOM:EN:HTML title: OJ C 128 09.05.1994, p. 0037-0089 title: T3-0220/1994 type: Text adopted by Parliament, 1st reading/single reading body: EP
    events
    • date: 1993-07-26T00:00:00 type: Legislative proposal published body: EC docs: url: http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=1993&nu_doc=293 title: EUR-Lex title: COM(1993)0293 summary:
    • date: 1993-09-13T00:00:00 type: Committee referral announced in Parliament, 1st reading/single reading body: EP
    • date: 1994-02-17T00:00:00 type: Vote in committee, 1st reading/single reading body: EP summary:
    • date: 1994-02-17T00:00:00 type: Committee report tabled for plenary, 1st reading/single reading body: EP docs: title: A3-0078/1994
    • date: 1994-04-18T00:00:00 type: Debate in Parliament body: EP docs: url: http://www.europarl.europa.eu/sides/getDoc.do?secondRef=TOC&language=EN&reference=19940418&type=CRE title: Debate in Parliament summary:
    • date: 1994-04-19T00:00:00 type: Decision by Parliament, 1st reading/single reading body: EP docs: title: T3-0220/1994
    • date: 1997-05-12T00:00:00 type: Debate in Council body: CSL docs: url: http://register.consilium.europa.eu/content/out?lang=EN&typ=SET&i=SMPL&ROWSPP=25&RESULTSET=1&NRROWS=500&DOC_LANCD=EN&ORDERBY=DOC_DATE+DESC&CONTENTS=2004*&MEET_DATE=12/05/1997 title: 2004
    • date: 2004-08-06T00:00:00 type: Additional information body: all summary: As this proposal is no longer of topical interest, it has been withdrawn by the Commission.
    links
    other
      procedure/subject
      Old
      • 2.60.04 Economic concentration, mergers, takeover bids, holding companies
      • 3.45.04 Company taxation
      New
      2.60.04
      Economic concentration, mergers, takeover bids, holding companies
      3.45.04
      Company taxation
      procedure/title
      Old
      Company taxation: common system for mergers, divisions, transfers of assets and exchange of shares (amend. Direct. 90/434/EEC)
      New
      Company taxation: common system for mergers, divisions, transfers of assets and exchange of shares
      activities
      • date: 1993-07-26T00:00:00 docs: url: http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=1993&nu_doc=293 celexid: CELEX:51993PC0293(02):EN type: Legislative proposal published title: COM(1993)0293 type: Legislative proposal published body: EC commission:
      • date: 1993-09-13T00:00:00 body: EP type: Committee referral announced in Parliament, 1st reading/single reading
      • date: 1994-02-17T00:00:00 type: Vote in committee, 1st reading/single reading body: EP docs: type: Committee report tabled for plenary, 1st reading/single reading title: A3-0078/1994
      • date: 1994-04-18T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?secondRef=TOC&language=EN&reference=19940418&type=CRE type: Debate in Parliament title: Debate in Parliament body: EP type: Debate in Parliament
      • date: 1994-04-19T00:00:00 docs: type: Decision by Parliament, 1st reading/single reading title: T3-0220/1994 body: EP type: Decision by Parliament, 1st reading/single reading
      • body: CSL meeting_id: 2004 docs: url: http://register.consilium.europa.eu/content/out?lang=EN&typ=SET&i=SMPL&ROWSPP=25&RESULTSET=1&NRROWS=500&DOC_LANCD=EN&ORDERBY=DOC_DATE+DESC&CONTENTS=2004*&MEET_DATE=12/05/1997 type: Debate in Council title: 2004 council: Economic and Financial Affairs ECOFIN date: 1997-05-12T00:00:00 type: Council Meeting
      • date: 2004-08-06T00:00:00 body: all type: Additional information
      committees
        links
        other
          procedure
          reference
          1993/1204(CNS)
          subtype
          Legislation
          legal_basis
          EC Treaty (after Amsterdam) EC 094
          stage_reached
          Procedure lapsed or withdrawn
          instrument
          Directive
          title
          Company taxation: common system for mergers, divisions, transfers of assets and exchange of shares (amend. Direct. 90/434/EEC)
          type
          CNS - Consultation procedure
          subject