BETA


2007/0283(CNS) Accession of Bulgaria and Romania to the Convention of 23 July 1990 on the elimination of double taxation in connection with the adjustment of profits of associated enterprises "Arbitration Convention" and amendment to the Annex I to the Act of Accession

Progress: Procedure completed

RoleCommitteeRapporteurShadows
Lead ECON BAEVA Mariela Velichkova (icon: ALDE ALDE)
Lead committee dossier:

Events

2008/07/16
   EC - Commission response to text adopted in plenary
Documents
2008/07/03
   Final act published in Official Journal
Details

PURPOSE: to enable the accession of Bulgaria and Romania to the Convention of 23 July 1990 on the elimination of double taxation in connection with the adjustment of profits of associated enterprises.

LEGISLATIVE ACT: Council Decision 2008/492/EC concerning the accession of Bulgaria and Romania to the Convention of 23 July 1990 on the elimination of double taxation in connection with the adjustment of profits of associated enterprises.

CONTENT: the 2005 Act of accession of Bulgaria and Romania introduced a simplified system for the accession of Bulgaria and Romania to the conventions and protocols concluded by the Member States on the basis of Article 34 of the Treaty on European Union (previously Article K.3 of the Treaty on EU) or of Article 293 of the Treaty on EU.

Article 3(3) and 3(4) of the Act of Accession provide that, to that effect, the Council shall adopt a decision in order to determine the date on which these conventions shall enter into force for Bulgaria and Romania and to make all the necessary adjustments to these conventions required due to the accession of the two new Member States (which would include, in any event, the adoption of the conventions in the Bulgarian and Romanian languages, so that these versions can be "equally authentic").

Consequently, the Council adopted a Decision in order to adjust the Convention on the elimination of double taxation in connection with the adjustment of profits of associated enterprises (the "Arbitration Convention") by reason of accession of Bulgaria and Romania. The Arbitration Convention will enter into force in relation to Bulgaria and Romania on 1 July 2008.

To that effect, the Council also adopted a Decision in order to include the Arbitration Convention in the 2005 Act of Accession of Bulgaria and Romania to the EU.

ENTRY INTO FORCE: the Decision shall take effect on 01/07/2008.

2008/06/23
   EP/CSL - Act adopted by Council after consultation of Parliament
2008/06/23
   EP - End of procedure in Parliament
2008/06/23
   CSL - Council Meeting
2008/06/17
   EP - Results of vote in Parliament
2008/06/17
   EP - Decision by Parliament
Details

The European Parliament adopted, by 659 votes to 5 with 13 abstentions, a legislative resolution amending, in the framework of the consultation procedure, the recommendation for a Council decision concerning the accession of Bulgaria and Romania to the Convention of 23 July 1990 on the elimination of double taxation in connection with the adjustment of profits of associated enterprises. The report had been table d for consideration in plenary by Mariela Velichkova BAEVA (ALDE, BG) on behalf of the Committee on Economic and Monetary Affairs .

Parliament stated that Arbitration Convention shall enter into force on the day following that of the publication of the Decision in the Official Journal of the European Union (rather than 1 January 2007) between Bulgaria, Romania and the other Member States in which the Arbitration Convention is in force. It shall enter into force between Bulgaria, Romania and each of the other Member States on the day on which the Arbitration Convention enters into force in the other Member State concerned.

Documents
2008/05/28
   EP - Committee report tabled for plenary, 1st reading/single reading
Documents
2008/05/28
   EP - Committee report tabled for plenary, 1st reading/single reading
Documents
2008/05/19
   EP - Vote in committee
Details

The Committee on Economic and Monetary Affairs unanimously adopted the report by Mariela Velichkova BAEVA (ALDE, BG) amending, in the framework of the consultation procedure, the proposal for a recommendation for a Council decision concerning the accession of Bulgaria and Romania to the Convention of 23 July 1990 on the elimination of double taxation in connection with the adjustment of profits of associated enterprises.

First of all, in the draft resolution accompanying the report, MEPs ask that the Council take into account Parliament’s concerns regarding the need to minimise the tax burden on taxpayers, when deciding on the date of application of the Convention of 23 July 1990.

They are also amending the date of entry into force of the amended Convention. In fact, the Commission’s proposed text suggests that the amended Arbitration Convention enters into force for Bulgaria, Romania and the Member States, according to the following schedule:

as regards the Member States for which the Arbitration Convention is already in force: 1 January 2007, as regards the Member States for which the Arbitration Convention is not yet in force: on the day the Arbitration Convention enters into force for those Member States.

This schedule implies that the Decision, when and if approved, will set a retroactive date of entry into force of the Arbitration Convention. Given that concerns have been expressed about such retroactive effect, it is suggested that the date of entry into force of the Arbitration Convention is set on the day following that of the publication of this Decision in the Official Journal of the European Union.

2008/03/12
   EP - Committee draft report
Documents
2008/01/17
   EP - Committee referral announced in Parliament
2008/01/15
   EP - BAEVA Mariela Velichkova (ALDE) appointed as rapporteur in ECON
2007/12/20
   EC - Legislative proposal
Details

PURPOSE: to enable the accession of Bulgaria and Romania to the Convention of 23 July 1990 on the elimination of double taxation in connection with the adjustment of profits of associated enterprises.

PROPOSED ACT: Council Decision.

CONTENT: the 2005 Act of accession of Bulgaria and Romania has introduced a simplified system for the accession of Bulgaria and Romania to the conventions and protocols concluded by the Member States on the basis of Article 34 of the Treaty on European Union (previously Article K.3 of the Treaty on EU) or of Article 293 of the Treaty on EU.

In fact, it is no longer necessary to negotiate and conclude specific accession protocols to these conventions (which would have implied ratification by 27 States): Article 3(3) of the Act provides simply that Bulgaria and Romania accede to these conventions and protocols by virtue of the Act of Accession.

Article 3(3) and 3(4) of the Act of Accession provide that, to that effect, the Council shall adopt a decision in order to determine the date on which these conventions shall enter into force for Bulgaria and Romania and to make all the necessary adjustments to these conventions required due to the accession of the two new Member States (which would include, in any event, the adoption of the conventions in the Bulgarian and Romanian languages, so that these versions can be "equally authentic"). The Council shall act on a recommendation of the Commission, after consulting the European Parliament.

Annex I to the Act of Accession gives the list of the conventions and protocols concerned. The list includes the Convention 90/436/EEC of 23 July 1990 on the elimination of double taxation in connection with the adjustment of profits of associated enterprises (the so-called Arbitration Convention), the Convention of 21st December 1995 on the accession of Austria, Finland and Sweden to the Arbitration Convention and the Protocol of 25 May 1999 amending the Arbitration Convention.

In the period preceding the accession of Bulgaria and Romania to the European Union, the Member States signed on 8 December 2004 a Convention on the accession of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia , to the Arbitration Convention.

Therefore it is appropriate to provide for the accession of Bulgaria and Romania to the Arbitration Convention as amended by the Convention of 8 December 2004 and that Convention should be added to Annex I of the Act of Accession.

To that effect, and in line with Article 3(6) of the Act of Accession the Commission has prepared a proposal for a Council Decision to add to the list the Convention of 8 December 2004 on the accession of the ten new Member states to Convention 90/436/EEC. The Commission Recommendation for a Council Decision is intended to make the adjustments required due to the accession of Bulgaria and Romania to the aforementioned Convention, in accordance with Article 3(4) of the Act of Accession.

2007/12/19
   EC - Legislative proposal published
Details

PURPOSE: to enable the accession of Bulgaria and Romania to the Convention of 23 July 1990 on the elimination of double taxation in connection with the adjustment of profits of associated enterprises.

PROPOSED ACT: Council Decision.

CONTENT: the 2005 Act of accession of Bulgaria and Romania has introduced a simplified system for the accession of Bulgaria and Romania to the conventions and protocols concluded by the Member States on the basis of Article 34 of the Treaty on European Union (previously Article K.3 of the Treaty on EU) or of Article 293 of the Treaty on EU.

In fact, it is no longer necessary to negotiate and conclude specific accession protocols to these conventions (which would have implied ratification by 27 States): Article 3(3) of the Act provides simply that Bulgaria and Romania accede to these conventions and protocols by virtue of the Act of Accession.

Article 3(3) and 3(4) of the Act of Accession provide that, to that effect, the Council shall adopt a decision in order to determine the date on which these conventions shall enter into force for Bulgaria and Romania and to make all the necessary adjustments to these conventions required due to the accession of the two new Member States (which would include, in any event, the adoption of the conventions in the Bulgarian and Romanian languages, so that these versions can be "equally authentic"). The Council shall act on a recommendation of the Commission, after consulting the European Parliament.

Annex I to the Act of Accession gives the list of the conventions and protocols concerned. The list includes the Convention 90/436/EEC of 23 July 1990 on the elimination of double taxation in connection with the adjustment of profits of associated enterprises (the so-called Arbitration Convention), the Convention of 21st December 1995 on the accession of Austria, Finland and Sweden to the Arbitration Convention and the Protocol of 25 May 1999 amending the Arbitration Convention.

In the period preceding the accession of Bulgaria and Romania to the European Union, the Member States signed on 8 December 2004 a Convention on the accession of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia , to the Arbitration Convention.

Therefore it is appropriate to provide for the accession of Bulgaria and Romania to the Arbitration Convention as amended by the Convention of 8 December 2004 and that Convention should be added to Annex I of the Act of Accession.

To that effect, and in line with Article 3(6) of the Act of Accession the Commission has prepared a proposal for a Council Decision to add to the list the Convention of 8 December 2004 on the accession of the ten new Member states to Convention 90/436/EEC. The Commission Recommendation for a Council Decision is intended to make the adjustments required due to the accession of Bulgaria and Romania to the aforementioned Convention, in accordance with Article 3(4) of the Act of Accession.

Documents

Votes

Rapport Baeva A6-0194/2008 - résolution #

2008/06/17 Outcome: +: 659, 0: 13, -: 5
DE FR IT GB PL ES RO HU NL PT CZ BE EL BG SE AT LT DK FI SK IE LV SI CY LU EE MT ??
Total
89
66
60
68
49
45
28
24
22
22
21
19
21
17
18
14
13
13
13
13
11
7
5
5
5
4
4
1
icon: PPE-DE PPE-DE
241
2

Denmark PPE-DE

1

Latvia PPE-DE

2

Cyprus PPE-DE

2

Luxembourg PPE-DE

3

Estonia PPE-DE

For (1)

1

Malta PPE-DE

2
icon: PSE PSE
188

Czechia PSE

2

Lithuania PSE

2

Ireland PSE

1

Estonia PSE

2

Malta PSE

2

PSE

For (1)

1
icon: ALDE ALDE
87
2

Sweden ALDE

2

Ireland ALDE

For (1)

1

Latvia ALDE

1

Slovenia ALDE

For (1)

1

Cyprus ALDE

For (1)

1

Luxembourg ALDE

For (1)

1

Estonia ALDE

For (1)

1
icon: Verts/ALE Verts/ALE
40

Italy Verts/ALE

2

United Kingdom Verts/ALE

5

Spain Verts/ALE

1

Romania Verts/ALE

1

Belgium Verts/ALE

2

Sweden Verts/ALE

For (1)

1

Austria Verts/ALE

2

Denmark Verts/ALE

For (1)

1

Finland Verts/ALE

For (1)

1

Latvia Verts/ALE

1

Luxembourg Verts/ALE

For (1)

1
icon: GUE/NGL GUE/NGL
39

United Kingdom GUE/NGL

1

Spain GUE/NGL

For (1)

1

Netherlands GUE/NGL

2

Portugal GUE/NGL

3

Sweden GUE/NGL

2

Denmark GUE/NGL

1

Finland GUE/NGL

For (1)

1

Cyprus GUE/NGL

2
icon: UEN UEN
35

Lithuania UEN

2

Denmark UEN

For (1)

1
icon: NI NI
29

United Kingdom NI

Against (2)

Abstain (1)

5

Czechia NI

1

Austria NI

2
icon: IND/DEM IND/DEM
18

France IND/DEM

2

United Kingdom IND/DEM

6

Poland IND/DEM

3

Netherlands IND/DEM

1

Czechia IND/DEM

1

Greece IND/DEM

1

Sweden IND/DEM

For (1)

Against (1)

2

Denmark IND/DEM

For (1)

1

Ireland IND/DEM

For (1)

1

History

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

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committee_full
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committee
ECON
rapporteur
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committees/0
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docs/1/docs/0/url
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activities
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  • date: 2008-01-17T00:00:00 body: EP type: Committee referral announced in Parliament, 1st reading/single reading committees: body: EP responsible: True committee: ECON date: 2008-01-15T00:00:00 committee_full: Economic and Monetary Affairs rapporteur: group: ALDE name: BAEVA Mariela Velichkova
  • date: 2008-05-19T00:00:00 body: EP committees: body: EP responsible: True committee: ECON date: 2008-01-15T00:00:00 committee_full: Economic and Monetary Affairs rapporteur: group: ALDE name: BAEVA Mariela Velichkova type: Vote in committee, 1st reading/single reading
  • date: 2008-05-28T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A6-2008-194&language=EN type: Committee report tabled for plenary, 1st reading/single reading title: A6-0194/2008 body: EP committees: body: EP responsible: True committee: ECON date: 2008-01-15T00:00:00 committee_full: Economic and Monetary Affairs rapporteur: group: ALDE name: BAEVA Mariela Velichkova type: Committee report tabled for plenary, 1st reading/single reading
  • date: 2008-06-17T00:00:00 docs: url: http://www.europarl.europa.eu/oeil/popups/sda.do?id=15126&l=en type: Results of vote in Parliament title: Results of vote in Parliament url: http://www.europarl.europa.eu/sides/getDoc.do?type=TA&language=EN&reference=P6-TA-2008-278 type: Decision by Parliament, 1st reading/single reading title: T6-0278/2008 body: EP type: Results of vote in Parliament
  • date: 2008-06-23T00:00:00 body: CSL type: Council Meeting council: Agriculture and Fisheries meeting_id: 2881
  • date: 2008-06-23T00:00:00 body: EP type: End of procedure in Parliament
  • date: 2008-06-23T00:00:00 body: EP/CSL type: Act adopted by Council after consultation of Parliament
  • date: 2008-07-03T00:00:00 type: Final act published in Official Journal docs: url: http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!CELEXnumdoc&lg=EN&numdoc=32008D0492 title: Decision 2008/492 url: http://eur-lex.europa.eu/JOHtml.do?uri=OJ:L:2008:174:SOM:EN:HTML title: OJ L 174 03.07.2008, p. 0001
commission
  • body: EC dg: Taxation and Customs Union commissioner: KOVÁCS László
committees/0
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committee
ECON
date
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rapporteur
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committees/0
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council
  • body: CSL type: Council Meeting council: Agriculture and Fisheries meeting_id: 2881 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=2881*&MEET_DATE=23/06/2008 date: 2008-06-23T00:00:00
docs
  • date: 2008-03-12T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=COMPARL&mode=XML&language=EN&reference=PE402.838 title: PE402.838 type: Committee draft report body: EP
  • date: 2008-05-28T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A6-2008-194&language=EN title: A6-0194/2008 type: Committee report tabled for plenary, 1st reading/single reading body: EP
  • date: 2008-07-16T00:00:00 docs: url: /oeil/spdoc.do?i=15126&j=0&l=en title: SP(2008)4439 type: Commission response to text adopted in plenary
events
  • date: 2007-12-20T00:00:00 type: Legislative proposal published body: EC docs: url: http://www.europarl.europa.eu/registre/docs_autres_institutions/commission_europeenne/com/2007/0839/COM_COM(2007)0839_EN.pdf title: COM(2007)0839 url: https://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=2007&nu_doc=839 title: EUR-Lex summary: PURPOSE: to enable the accession of Bulgaria and Romania to the Convention of 23 July 1990 on the elimination of double taxation in connection with the adjustment of profits of associated enterprises. PROPOSED ACT: Council Decision. CONTENT: the 2005 Act of accession of Bulgaria and Romania has introduced a simplified system for the accession of Bulgaria and Romania to the conventions and protocols concluded by the Member States on the basis of Article 34 of the Treaty on European Union (previously Article K.3 of the Treaty on EU) or of Article 293 of the Treaty on EU. In fact, it is no longer necessary to negotiate and conclude specific accession protocols to these conventions (which would have implied ratification by 27 States): Article 3(3) of the Act provides simply that Bulgaria and Romania accede to these conventions and protocols by virtue of the Act of Accession. Article 3(3) and 3(4) of the Act of Accession provide that, to that effect, the Council shall adopt a decision in order to determine the date on which these conventions shall enter into force for Bulgaria and Romania and to make all the necessary adjustments to these conventions required due to the accession of the two new Member States (which would include, in any event, the adoption of the conventions in the Bulgarian and Romanian languages, so that these versions can be "equally authentic"). The Council shall act on a recommendation of the Commission, after consulting the European Parliament. Annex I to the Act of Accession gives the list of the conventions and protocols concerned. The list includes the Convention 90/436/EEC of 23 July 1990 on the elimination of double taxation in connection with the adjustment of profits of associated enterprises (the so-called Arbitration Convention), the Convention of 21st December 1995 on the accession of Austria, Finland and Sweden to the Arbitration Convention and the Protocol of 25 May 1999 amending the Arbitration Convention. In the period preceding the accession of Bulgaria and Romania to the European Union, the Member States signed on 8 December 2004 a Convention on the accession of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia , to the Arbitration Convention. Therefore it is appropriate to provide for the accession of Bulgaria and Romania to the Arbitration Convention as amended by the Convention of 8 December 2004 and that Convention should be added to Annex I of the Act of Accession. To that effect, and in line with Article 3(6) of the Act of Accession the Commission has prepared a proposal for a Council Decision to add to the list the Convention of 8 December 2004 on the accession of the ten new Member states to Convention 90/436/EEC. The Commission Recommendation for a Council Decision is intended to make the adjustments required due to the accession of Bulgaria and Romania to the aforementioned Convention, in accordance with Article 3(4) of the Act of Accession.
  • date: 2008-01-17T00:00:00 type: Committee referral announced in Parliament, 1st reading/single reading body: EP
  • date: 2008-05-19T00:00:00 type: Vote in committee, 1st reading/single reading body: EP summary: The Committee on Economic and Monetary Affairs unanimously adopted the report by Mariela Velichkova BAEVA (ALDE, BG) amending, in the framework of the consultation procedure, the proposal for a recommendation for a Council decision concerning the accession of Bulgaria and Romania to the Convention of 23 July 1990 on the elimination of double taxation in connection with the adjustment of profits of associated enterprises. First of all, in the draft resolution accompanying the report, MEPs ask that the Council take into account Parliament’s concerns regarding the need to minimise the tax burden on taxpayers, when deciding on the date of application of the Convention of 23 July 1990. They are also amending the date of entry into force of the amended Convention. In fact, the Commission’s proposed text suggests that the amended Arbitration Convention enters into force for Bulgaria, Romania and the Member States, according to the following schedule: as regards the Member States for which the Arbitration Convention is already in force: 1 January 2007, as regards the Member States for which the Arbitration Convention is not yet in force: on the day the Arbitration Convention enters into force for those Member States. This schedule implies that the Decision, when and if approved, will set a retroactive date of entry into force of the Arbitration Convention. Given that concerns have been expressed about such retroactive effect, it is suggested that the date of entry into force of the Arbitration Convention is set on the day following that of the publication of this Decision in the Official Journal of the European Union.
  • date: 2008-05-28T00:00:00 type: Committee report tabled for plenary, 1st reading/single reading body: EP docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A6-2008-194&language=EN title: A6-0194/2008
  • date: 2008-06-17T00:00:00 type: Results of vote in Parliament body: EP docs: url: https://oeil.secure.europarl.europa.eu/oeil/popups/sda.do?id=15126&l=en title: Results of vote in Parliament
  • date: 2008-06-17T00:00:00 type: Decision by Parliament, 1st reading/single reading body: EP docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=TA&language=EN&reference=P6-TA-2008-278 title: T6-0278/2008 summary: The European Parliament adopted, by 659 votes to 5 with 13 abstentions, a legislative resolution amending, in the framework of the consultation procedure, the recommendation for a Council decision concerning the accession of Bulgaria and Romania to the Convention of 23 July 1990 on the elimination of double taxation in connection with the adjustment of profits of associated enterprises. The report had been table d for consideration in plenary by Mariela Velichkova BAEVA (ALDE, BG) on behalf of the Committee on Economic and Monetary Affairs . Parliament stated that Arbitration Convention shall enter into force on the day following that of the publication of the Decision in the Official Journal of the European Union (rather than 1 January 2007) between Bulgaria, Romania and the other Member States in which the Arbitration Convention is in force. It shall enter into force between Bulgaria, Romania and each of the other Member States on the day on which the Arbitration Convention enters into force in the other Member State concerned.
  • date: 2008-06-23T00:00:00 type: Act adopted by Council after consultation of Parliament body: EP/CSL
  • date: 2008-06-23T00:00:00 type: End of procedure in Parliament body: EP
  • date: 2008-07-03T00:00:00 type: Final act published in Official Journal summary: PURPOSE: to enable the accession of Bulgaria and Romania to the Convention of 23 July 1990 on the elimination of double taxation in connection with the adjustment of profits of associated enterprises. LEGISLATIVE ACT: Council Decision 2008/492/EC concerning the accession of Bulgaria and Romania to the Convention of 23 July 1990 on the elimination of double taxation in connection with the adjustment of profits of associated enterprises. CONTENT: the 2005 Act of accession of Bulgaria and Romania introduced a simplified system for the accession of Bulgaria and Romania to the conventions and protocols concluded by the Member States on the basis of Article 34 of the Treaty on European Union (previously Article K.3 of the Treaty on EU) or of Article 293 of the Treaty on EU. Article 3(3) and 3(4) of the Act of Accession provide that, to that effect, the Council shall adopt a decision in order to determine the date on which these conventions shall enter into force for Bulgaria and Romania and to make all the necessary adjustments to these conventions required due to the accession of the two new Member States (which would include, in any event, the adoption of the conventions in the Bulgarian and Romanian languages, so that these versions can be "equally authentic"). Consequently, the Council adopted a Decision in order to adjust the Convention on the elimination of double taxation in connection with the adjustment of profits of associated enterprises (the "Arbitration Convention") by reason of accession of Bulgaria and Romania. The Arbitration Convention will enter into force in relation to Bulgaria and Romania on 1 July 2008. To that effect, the Council also adopted a Decision in order to include the Arbitration Convention in the 2005 Act of Accession of Bulgaria and Romania to the EU. ENTRY INTO FORCE: the Decision shall take effect on 01/07/2008. docs: title: Decision 2008/492 url: https://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!CELEXnumdoc&lg=EN&numdoc=32008D0492 title: OJ L 174 03.07.2008, p. 0001 url: https://eur-lex.europa.eu/JOHtml.do?uri=OJ:L:2008:174:SOM:EN:HTML
other
  • body: EC dg: url: http://ec.europa.eu/taxation_customs/index_en.htm title: Taxation and Customs Union commissioner: KOVÁCS László
procedure/dossier_of_the_committee
Old
ECON/6/57797
New
  • ECON/6/57797
procedure/final/url
Old
http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!CELEXnumdoc&lg=EN&numdoc=32008D0492
New
https://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!CELEXnumdoc&lg=EN&numdoc=32008D0492
procedure/subject
Old
  • 3.45.04 Company taxation
  • 8.20.03 Enlargement 2007: Bulgaria and Romania
New
3.45.04
Company taxation
8.20.03
Enlargement 2007: Bulgaria and Romania
procedure/title
Old
Accession of Bulgaria and Romania to the Convention of 23 July 1990 on the elimination of double taxation in connection with the adjustment of profits of associated enterprises "Arbitration Convention" and amendment to the Annex I to the Act of Accession
New
Accession of Bulgaria and Romania to the Convention of 23 July 1990 on the elimination of double taxation in connection with the adjustment of profits of associated enterprises "Arbitration Convention" and amendment to the Annex I to the Act of Accession
links/European Commission/title
Old
PreLex
New
EUR-Lex
activities
  • date: 2007-12-20T00:00:00 docs: url: http://www.europarl.europa.eu/registre/docs_autres_institutions/commission_europeenne/com/2007/0839/COM_COM(2007)0839_EN.pdf celexid: CELEX:52007PC0839(02):EN type: Legislative proposal published title: COM(2007)0839 type: Legislative proposal published body: EC commission: DG: url: http://ec.europa.eu/taxation_customs/index_en.htm title: Taxation and Customs Union Commissioner: KOVÁCS László
  • date: 2008-01-17T00:00:00 body: EP type: Committee referral announced in Parliament, 1st reading/single reading committees: body: EP responsible: True committee: ECON date: 2008-01-15T00:00:00 committee_full: Economic and Monetary Affairs rapporteur: group: ALDE name: BAEVA Mariela Velichkova
  • date: 2008-05-19T00:00:00 body: EP committees: body: EP responsible: True committee: ECON date: 2008-01-15T00:00:00 committee_full: Economic and Monetary Affairs rapporteur: group: ALDE name: BAEVA Mariela Velichkova type: Vote in committee, 1st reading/single reading
  • date: 2008-05-28T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A6-2008-194&language=EN type: Committee report tabled for plenary, 1st reading/single reading title: A6-0194/2008 body: EP committees: body: EP responsible: True committee: ECON date: 2008-01-15T00:00:00 committee_full: Economic and Monetary Affairs rapporteur: group: ALDE name: BAEVA Mariela Velichkova type: Committee report tabled for plenary, 1st reading/single reading
  • date: 2008-06-17T00:00:00 docs: url: http://www.europarl.europa.eu/oeil/popups/sda.do?id=15126&l=en type: Results of vote in Parliament title: Results of vote in Parliament url: http://www.europarl.europa.eu/sides/getDoc.do?type=TA&language=EN&reference=P6-TA-2008-278 type: Decision by Parliament, 1st reading/single reading title: T6-0278/2008 body: EP type: Results of vote in Parliament
  • date: 2008-06-23T00:00:00 body: CSL type: Council Meeting council: Agriculture and Fisheries meeting_id: 2881
  • date: 2008-06-23T00:00:00 body: EP type: End of procedure in Parliament
  • date: 2008-06-23T00:00:00 body: EP/CSL type: Act adopted by Council after consultation of Parliament
  • date: 2008-07-03T00:00:00 type: Final act published in Official Journal docs: url: http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!CELEXnumdoc&lg=EN&numdoc=32008D0492 title: Decision 2008/492 url: http://eur-lex.europa.eu/JOHtml.do?uri=OJ:L:2008:174:SOM:EN:HTML title: OJ L 174 03.07.2008, p. 0001
committees
  • body: EP responsible: True committee: ECON date: 2008-01-15T00:00:00 committee_full: Economic and Monetary Affairs rapporteur: group: ALDE name: BAEVA Mariela Velichkova
links
National parliaments
European Commission
other
  • body: EC dg: url: http://ec.europa.eu/taxation_customs/index_en.htm title: Taxation and Customs Union commissioner: KOVÁCS László
procedure
dossier_of_the_committee
ECON/6/57797
reference
2007/0283(CNS)
instrument
Decision
title
Accession of Bulgaria and Romania to the Convention of 23 July 1990 on the elimination of double taxation in connection with the adjustment of profits of associated enterprises "Arbitration Convention" and amendment to the Annex I to the Act of Accession
stage_reached
Procedure completed
subtype
Legislation
type
CNS - Consultation procedure
final
subject