Procedure completed
Role | Committee | Rapporteur | Shadows |
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Lead | JURI | WALLIS Diana (ALDE) |
Legal Basis TFEU 115
Activites
- 2009/11/25 Final act published in Official Journal
- #2966
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2009/10/19
Council Meeting
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2009/10/19
End of procedure in Parliament
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2009/10/19
Act adopted by Council after consultation of Parliament
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2009/01/13
Results of vote in Parliament
- Results of vote in Parliament
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T6-0003/2009
summary
The European Parliament adopted, by 479 votes to 12 with 18 abstentions, under the consultation procedure, a legislative resolution approving the proposal for a Council directive on the common system of taxation applicable to mergers, divisions, partial divisions, transfers of assets and exchanges of shares concerning companies of different Member States and to the transfer of the registered office of an SE or SCE between Member States (codified version). The report had been tabled for consideration in plenary by Diana WALLIS (ALDE, UK) on behalf of the Committee on Legal Affairs.
- 2008/12/17 Committee report tabled for plenary, 1st reading/single reading
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2008/12/15
Vote in committee, 1st reading/single reading
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2008/10/09
Committee referral announced in Parliament, 1st reading/single reading
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2008/07/29
Legislative proposal published
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COM(2008)0492
summary
PURPOSE: to codify the common system of taxation applicable to mergers, divisions, partial divisions, transfers of assets and exchanges of shares concerning companies of different Member States and to the transfer of the registered office of an SE or SCE between Member States.PROPOSED ACT: Council Regulation.CONTENT: the purpose of this proposal is to codify EU provisions on the common system taxation applicable to mergers, divisions, partial divisions, transfers of assets and exchanges of shares concerning companies of different Member States and to the transfer of the registered office of an SE or SCE between Member States. In codifying legislative acts that have been amended frequently the EU is seeking to both simplify and clarify EU legislation.The new Directive will supersede the various acts incorporated in it. It fully preserves the content of the acts being codified and hence does no more than bring them together, with only such formal amendments as are required by the codification exercise itself.
- DG {'url': 'http://ec.europa.eu/dgs/legal_service/', 'title': 'Legal Service'}, BARROSO José Manuel
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COM(2008)0492
summary
Documents
- Legislative proposal published: COM(2008)0492
- Committee report tabled for plenary, 1st reading/single reading: A6-0511/2008
- Results of vote in Parliament: Results of vote in Parliament
- Decision by Parliament, 1st reading/single reading: T6-0003/2009
- : Directive 2009/133
- : OJ L 310 25.11.2009, p. 0034
History
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